75.42 Defense, answer.
(1) The defendants in such action may answer severally, or such of them as are jointly interested in any separate parcel or parcels of land described in the complaint may answer jointly, either to the whole complaint or to any separate cause of action stated therein, that the action thereon was not commenced within the time limited by s. 75.39; that the lands described in such complaint or some part or parts thereof to which the defendant or defendants so answering claim title or some interest therein were not liable to taxation at the time the tax for the nonpayment of which the land was included in a tax certificate and conveyed as specified in the complaint was levied; or that the tax for the nonpayment of which said lands purport to have been included in a tax certificate was in fact paid before the land was included in the certificate; or that the land was redeemed as provided by law; or that the deed, a copy of which is set forth in the complaint, was never executed by the officer whose name is subscribed thereto; or that the lands described in the complaint or some part thereof were improved, occupied or cultivated as described in s. 75.12 (1), and that no notice was served upon the defendant or owner or occupant, as required by s. 75.12, and no other defense to such action shall be set up by any defendant or defendants unless the defendant or defendants setting up the same shall, at the time of filing the answer, deposit with the clerk of the court in which such action is pending, for the use of the county as plaintiff in such action, the amount of all delinquent taxes, plus interest and penalty, due on the parcel or parcels of land as to which they defend, at the time the deed was issued, together with interest thereon at the rate of 8 percent per year from the date of the tax certificate upon which such deed was issued; and shall state in the answer the fact that such deposit has been made, and the amount thereof, and that such defendant is ready to pay such portion of the costs and disbursements in the action as shall be adjudged just and reasonable, in case the county shall elect to receive such deposit and release to said defendant or defendants the parcel or parcels of land on account of which such deposit is made; and any defendant or defendants making the deposit and offer aforesaid may set up in their answer any other matter of defense which will avoid such deed; but no answer merely alleging the defendant's title, or denying the county's title to the lands described in such complaint, or any part or parcel thereof, or which merely alleges that the deed to the county is void shall be a sufficient answer; but every answer shall state specifically the grounds on which the defendant or defendants rely for avoiding the deed of the county.
(2) The defendant may, in all cases within the time limited by law for answering the complaint, execute and deliver to the county a quitclaim deed of the lands described in the complaint, conveying all the right, title and interest of such defendant at the time of the commencement of the suit; or may, within such time, either after having delivered such deed or without such delivery, answer disclaiming any title to the land in question at the time of the commencement of the suit, in either of which cases the county shall not recover costs personally against any such defendant who quitclaims as aforesaid or who shall establish such disclaimer upon the trial of such action. In no case shall costs be taxed as a personal claim against any defendant for attorney fees in excess of $25.
History: 1979 c. 110 s. 60 (13); 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.