75.105 Cancellation of delinquent real property taxes on property contaminated by hazardous substances.

189 words·~1 min read·/wi/chapter-75/75-105

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

(1)Definitions. In this section:

(a)“Department” means the department of natural resources.

(b)“Discharge” has the meaning given in s. 292.01

(3).

(c)“Hazardous substance” has the meaning given in s. 292.01

(5).

(2)Cancellation authorized. At any time before the recording of a tax deed based on a tax certificate issued on property for nonpayment of taxes, the governing body of a county may cancel all or a portion of the unpaid real property taxes for which a tax certificate has been issued plus interest and penalties on those taxes on the property if all of the following apply:

(a)The property is contaminated by a hazardous substance.

(b)An environmental assessment has been conducted and concludes that the property is contaminated by the discharge of a hazardous substance.

(c)The owner of the property or another person agrees to clean up the property by restoring the environment to the extent practicable and minimizing the harmful effects from a discharge of a hazardous substance in accordance with rules that the department promulgates.