74.57 Issuance of tax certificate.
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/wi/chapter-74/74-57A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
74.57 Issuance of tax certificate.
(1)Issuance. Annually, on September 1, the county treasurer shall issue to the county a tax certificate which includes all parcels of real property included in the tax roll for which real property taxes, special charges, special taxes or special assessments remain unpaid at the close of business on August 31.
(2)Effect.
(a)Issuance of a tax certificate commences the redemption period on all real property included in the tax certificate unless s. 74.59
(2)applies.
(b)Two years after the issuance of the tax certificate, unless s. 74.59
(2)or 75.03 applies, the county is entitled, as to any property included in the tax certificate which has not been redeemed, to do any of the following:
1. Take a tax deed under s. 75.14 .
2. Commence an action to foreclose the certificate under s. 75.19 .
3. Commence an action to foreclose the tax lien represented by the certificate under s. 75.521 .
(3)Certificate not transferable. Except as provided under s. 74.635 , the county may not sell, assign, or otherwise transfer a tax certificate. However, if a city authorized to act under s. 74.87 pays delinquent taxes under an agreement entered into under s. 74.83 , the county treasurer shall issue or reissue tax certificates to the city on all property for which the delinquent taxes have been paid.
(4)Form.