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Code · Wisconsin · Chapter 75 — Land sold for taxes

75.05 Disposition of redemption money.

195 words·~1 min read·/wi/chapter-75/75-05

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75.05 Disposition of redemption money. The county treasurer shall distribute and retain funds paid to redeem land subject to a tax certificate as follows:
(1)Partial payments of delinquent real property taxes shall be retained by the county and applied as provided in s. 75.01
(b).
(2)Payments of delinquent real property taxes, plus any interest and penalties, shall be retained by the county.
(3)Payments of delinquent special taxes, plus any interest and penalties, shall be retained by the county.
(4)Payments of delinquent special assessments or special charges for which the county settled under s. 74.29 , plus any interest and penalties, shall be retained by the county.
(5)Payments of delinquent special assessments or special charges for which the county did not settle for under s. 74.29 , plus any interest, shall be paid within 15 days after the last day of the month in which the payments were received by the county treasurer to the taxing jurisdiction which levied the special assessment or special charge. Penalties on special assessments and special charges for which the county did not settle for under s. 74.29 shall be retained by the county.
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