75.36 County acquisition and sale of property.
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/wi/chapter-75/75-36A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
75.36 County acquisition and sale of property.
(1)Definition. In this section, “special assessments” means unpaid installments of special assessments which were levied on real property prior to the date that the county acquired the real property by taking of a tax deed under this chapter. “Special assessments” includes amounts delinquent when the property became subject to a tax certificate, installments which became delinquent during the time the property is subject to a tax certificate and all installments payable after the date the county takes a tax deed under this chapter. “Special assessments” does not include unpaid amounts of special assessments deferred under s. 66.0715
(2), unless the taxing jurisdiction has acted under s. 66.0715
(b).
(2)Acquisition of property by county, effect on liabilities.