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Wisconsin · Through 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)

Wis. Stat. § 74.51: Discharge of delinquent taxes.

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Where this section sits in the code
  1. Chs. 70-79, Taxation
  2. Chapter 74 Property Tax Collection
  3. SUBCHAPTER VI RETURN AND COLLECTION OF DELINQUENT TAXES

(1) Payment to discharge delinquency. Any person may, at any time before issuance of a tax certificate under s. 74.57, discharge delinquent real property taxes, special assessments, special charges or special taxes on real property by paying the delinquent amounts, together with interest and any penalty provided under s. 74.47 (2).

(2) Receipts for taxes paid. After a payment is made under sub. (1), the treasurer shall execute duplicate receipts showing the name of the person making the payment, the date of the payment, the description of the property upon which the payment was made and the amount paid. One copy of the receipt shall be delivered to the person making the payment and the other copy filed in the treasurer’s office.

Collected 2026-09-05T12:00:37Z. Source file · JSON

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