74.55

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74.55 Action to collect delinquent personal property taxes.

74.55(1)

(1) Civil action. Delinquent personal property taxes, together with any interest and penalty under § 74.47, may be recovered by the taxation district in a civil action, including an action under ch. 799, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.

74.55(2)

(2) Certain property not exempt from execution. In a proceeding to enforce a judgment rendered in an action under this section to recover delinquent personal property taxes, the personal property on which the taxes were delinquent is not exempt from execution under § 815.18.