75.143 Defer taking of tax deed.
(1) In this section:
(a) “Dwelling" means any building that contains one or 2 dwelling units and any land included with that building in the same entry on the tax roll.
(b) “Dwelling unit" means a structure or that part of a structure used as a home, residence or sleeping place by one person or by 2 or more persons maintaining a common household, to the exclusion of all others.
(2) The council of any city authorized to proceed under s. 74.87 may by ordinance direct its treasurer to defer the taking of tax deeds by the city on dwellings. The ordinance shall designate the period of time that the taking of a tax deed shall be deferred after the one-year period provided by law. The deferral period may not exceed 2 years. The deferral shall apply to those delinquent taxes and assessments incurred while the dwelling was owned and occupied by the person who owns and occupies the building at the beginning of the deferral period. If the owner ceases to occupy the dwelling during the deferral period, the city treasurer shall take a tax deed on the dwelling as soon as practicable. A city adopting an ordinance under this section may require the dwelling owner to submit proof that the owner is eligible for a deferral under this section.
History: 1981 c. 322; 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.