Wisconsin § 74.42 - Charge back of personal property taxes; subsequent distributions.
Full text of Wisconsin Wisconsin Statutes § 74.42 — Charge back of personal property taxes; subsequent distributions., with citation guidance and answers to common questions.
§ 74.42. Charge back of personal property taxes; subsequent distributions.
74.42(1) (1) Charge back. No earlier than February 2 and no later than April 1, the taxation district treasurer may charge back to each taxing jurisdiction within the taxation district, except this state, its proportionate share of those personal property taxes for which the taxation district settled in full the previous year, which were delinquent at the time of settlement, which have not been collected in the intervening year, and which remain delinquent, if the taxes are owed by an entity that has ceased operations, or filed a petition for bankruptcy, or are due on personal property that has been removed from the next assessment roll. At the same time, if there are charge-backs, the taxation district treasurer shall charge back to the county the state’s proportionate share of those taxes. No later than the first May 1 after receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district treasurer the amount due, and the state shall pay to the proper county treasurer the amount due. 74.42(2) (2) Subsequent distributions. An amount equal to any delinquent personal property taxes charged back under sub. (1) which are subsequently collected by the taxation district, minus the cost of collecting those taxes, shall be proportionately distributed to each taxing jurisdiction to which the delinquent taxes were charged back under sub. (1) . Distributions under this subsection shall be made on May 15, August 15, November 15 and February 15. 74.42 History History: 1987 a. 378 ; 1989 a. 104 ; 1991 a. 39 ; 1995 a. 278 ; 2009 a. 171 . subch. VI of ch. 74 SUBCHAPTER VI RETURN AND COLLECTION OF DELINQUENT TAXES
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 74.42
What does Wisconsin Statutes § 74.42 cover?
Section 74.42 ("Charge back of personal property taxes; subsequent distributions.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 74.42?
A common citation format is "Wisconsin Statutes § 74.42" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 74.42 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.