[HISTORY: Adopted by the Board of Supervisors of Grant County as indicated in article histories. Amendments noted where applicable.]
[Adopted 5-16-2000 by Ord. No. 39]
This article is intended to establish a procedure which will allow preference to former owners to repurchase tax-deeded lands.
As used in this article, the following terms shall have the meanings indicated:
- FORMER OWNER
- A person who lost his or her title through delinquent tax collection enforcement procedure, or his or her heirs.
- TAX DEED
- A tax deed executed under § 75.14, Wis. Stats., a deed executed under § 75.19, Wis. Stats., or a judgment issued under § 75.521, Wis. Stats.
- TAX-DEEDED LANDS
- Lands which have been acquired by Grant County through enforcement of the collection of delinquent taxes by tax deed, foreclosure of tax certificate, deed in lieu of tax deed, action in rem under § 75.521, Wis. Stats., or other means.
The Grant County Board may, at its option, provide the former owner who lost title through delinquent tax collection enforcement procedure preference to repurchase tax-deeded land acquired by the County. This option shall be granted to the former owner or his or her heirs upon payment of the following:
This repurchase option shall be available for a maximum of up to two months after the date of tax deed acquisition. After termination of the option period, the former owner can purchase the tax-deeded property only through the competitive public auction as provided in § 75.69, Wis. Stats.
[Added 2-20-2018 by Ord. No. 39]
In the event a parcel of tax-deeded lands is not redeemed by the former owner, the treasurer may offer it to the municipality within which the parcel is located before offering the same to the general public.
The sale price of a parcel of tax-deeded lands on sale to a municipality shall be in an amount at least equal to the sum of all real estate taxes, including special assessments, then due and owing, together with a service charge equal to 1% of the assessed value of the parcel and may include the interest and penalty thereon. In no event shall the service charge be less than $50.
Sale of tax-deeded lands to a municipality under this section shall be approved by the Executive Committee and entire Grant County Board before a deed is issued by the County Clerk.
[Adopted 10-2-2002 by Ord. No. 42]
This article is enacted under the authority of Subchapter V, Ch. 77, Wis. Stats., and the County sales and use taxes imposed herein shall be used only for the purpose of directly reducing the property tax levy of Grant County.
There are hereby imposed county sales and use taxes at a rate of 0.5% in the manner and to the extent permitted as set forth in their entirety in Subchapter V, Ch. 77, Wis. Stats., and acts amendatory thereto.
One hundred percent of the revenue from the County sales and use taxes shall be applied to property tax relief by reducing dollar-for-dollar the amount of the property tax as established annually by the County Board (less amount retained by the State of Wisconsin pursuant to § 77.76, Wis. Stats.).