74.59 Notice of issuance of tax certificate.

341 words·~2 min read·/wi/chapter-74/74-59

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Notice of issuance of tax certificate.

(a)Within 90 days after issuance of the tax certificate under s. 74.57 , the county treasurer shall mail a notice to each owner of record, as shown in the tax roll, of property included in the certificate for which real property taxes, special assessments, special charges or special taxes remain unpaid as of the date the notice is mailed. Unless it is issued by a city authorized to act under s. 74.87 , the notice shall state all of the following:

1. That real property taxes, special assessments, special charges or special taxes remain unpaid as of the date of mailing on property which the tax roll shows is owned by the addressee.

2. That the records showing the delinquency under subd. 1. are available for inspection in the treasurer’s office.

3. That, on the previous September 1, a tax certificate was issued to the county for all property for which real property taxes, special assessments, special charges or special taxes remained unpaid at the close of business on August 31.

4. That failure to pay the delinquent real property taxes, special charges, special taxes or special assessments will result in eventual transfer, no earlier than 2 years after issuance of the tax certificate, of the ownership of the property to the county.

(b)The format of the notice under this subsection shall be prescribed by the department of revenue under s. 70.09

(3).

(2)Notice not timely mailed. If a treasurer fails to mail the notice required under sub.

(1), the notice may be mailed later and the 2-year period of redemption commences on the date of the mailing.

(3)Affidavit of mailing. After completing the mailing under sub.

(1)or

(2), the treasurer, except the treasurer of a city authorized to proceed under s. 74.87 , shall sign an affidavit attesting that the treasurer has complied with the mailing requirements under this section. The affidavit shall do all of the following: