Wisconsin § 74.53 - Personal liability for delinquent taxes and other costs.
Full text of Wisconsin Wisconsin Statutes § 74.53 — Personal liability for delinquent taxes and other costs., with citation guidance and answers to common questions.
§ 74.53. Personal liability for delinquent taxes and other costs.
74.53(1) (1) Recovery of taxes and costs against persons. Except as provided in subs. (3) and (5) , a county or a municipality may bring a civil action against a person to recover any of the following amounts that are included in the tax roll for collection and any of the amounts under pars. (b) and (c) that are not included in the tax roll for collection: 74.53(1)(a) (a) Delinquent real property taxes, special charges, special assessments and special taxes, not including amounts under pars. (b) and (c) , that were delinquent during the period that the person owned the property. 74.53(1)(b) (b) The cost of razing and removing property and restoring the site to a dust-free and erosion-free condition incurred under s. 66.0413 (1) (br) 2. , (f) , (g) or (i) , (2) (d) or (4) or of filling an excavation incurred under s.
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 74.53
What does Wisconsin Statutes § 74.53 cover?
Section 74.53 ("Personal liability for delinquent taxes and other costs.") 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 § 74.53?
A common citation format is "Wisconsin Statutes § 74.53" (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 § 74.53 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.