75.002 Timely payment.
(1) When payment is required under this chapter to be made on or before a certain date, the payment is timely if it is mailed in a properly addressed envelope, postmarked before midnight of the last date prescribed for making the payment, with postage prepaid, and is received by the proper official not more than 5 days after the prescribed date for making the payment.
(2) A payment which fails to satisfy the requirements of sub. (1) solely because of a delay or administrative error of the U.S. postal service shall be considered to be timely made.
History: 1987 a. 378.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 75 - Land sold for taxes.
75.03 - Redeeming lands of minors or individuals adjudicated incompetent.
75.04 - Redemption receipt and entries.
75.05 - Disposition of redemption money.
75.06 - Applicability of chapter to 1st class cities.
75.07 - Redemption notices; publication.
75.106 - Assignment of property contaminated by hazardous substances.
75.11 - Compensation of printer.
75.115 - Rights of persons who have an interest in mineral rights.
75.12 - Deed, notice of application for.
75.14 - Deeds, execution of; rights under; evidence.
75.143 - Defer taking of tax deed.
75.144 - Rights of persons claiming adverse possession.
75.145 - Correction of description by action.
75.16 - Deed, by whom executed; form.
75.17 - Transfer of contaminated land to a municipality.
75.19 - Foreclosure of certificate.
75.195 - Extended time for beginning tax foreclosure.
75.20 - Limitations on certificates and issue of deeds; life of tax certificate liens.
75.22 - Validity; immaterial errors.
75.23 - Canceled deeds, certificates of county clerk.
75.24 - Limitation, claims under illegal deed or certificate.
75.25 - Lien of reassessed tax.
75.27 - Limitation on former owner.
75.28 - Application of all limitations.
75.285 - Action; condition precedent.
75.29 - Actions of ejectment, when barred.
75.30 - Action by original owner if deed is void, when barred.
75.31 - “ Possession" defined.
75.32 - Taxation and sale of lands held by counties.
75.35 - Sale of tax-deeded lands; purchase of adjacent lands.
75.36 - County acquisition and sale of property.
75.365 - Agreements as to delinquent taxes.
75.37 - Waste on land subject to a tax certificate.
75.375 - Waste on lands subject to a tax certificate; penalty.
75.377 - Inspection of property subject to tax certificate.
75.39 - Action to bar former owner.
75.40 - Action, where and how brought.
75.43 - Election to receive deposit; costs.
75.46 - Trial; defendant's interest.
75.49 - Judgment for defendant.
75.521 - Foreclosure of tax liens by action in rem.
75.54 - Reassessment of taxes by order of court.
75.55 - Application of section 75.54.
75.61 - Actions related to tax certificates.
75.62 - Procedure in actions related to tax certificates.
75.63 - Ejectment as to public lands; conditions.
75.64 - No jurisdiction; issue of deed postponed; deposit.
75.67 - Procedure in populous counties containing authorized city.