The county treasurer shall distribute and retain funds paid to redeem land subject to a tax certificate as follows:

Terms Used In Wisconsin Statutes 75.05

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 990.01
  • Month: means a calendar month unless otherwise expressed. See Wisconsin Statutes 990.01
  • Property: includes real and personal property. See Wisconsin Statutes 990.01
   (1)   Partial payments of delinquent real property taxes shall be retained by the county and applied as provided in s. 75.01 (4) (b).
   (2)   Payments of delinquent real property taxes, plus any interest and penalties, shall be retained by the county.
   (3)   Payments of delinquent special taxes, plus any interest and penalties, shall be retained by the county.
   (4)   Payments of delinquent special assessments or special charges for which the county settled under s. 74.29, plus any interest and penalties, shall be retained by the county.
   (5)   Payments of delinquent special assessments or special charges for which the county did not settle for under s. 74.29, plus any interest, shall be paid within 15 days after the last day of the month in which the payments were received by the county treasurer to the taxing jurisdiction which levied the special assessment or special charge. Penalties on special assessments and special charges for which the county did not settle for under s. 74.29 shall be retained by the county.