Tax — lien foreclosures

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Wisconsin Court of Appeals

Civil

Tax — lien foreclosures

A county is not required to search beyond the records in the office of the register of deeds to determine the address of a lien holder when seeking foreclosure on a tax lien.

“Associated Bank appeals from an order denying the Bank’s motion to vacate a default judgment in favor of Juneau County in its tax lien foreclosure action on two parcels of real property. The Bank argues that the judgment is void, due to the County’s failure to strictly comply with the notice requirements of WIS. STAT. § 75.521(3) (2011-12). Specifically, the Bank asserts that the County failed to send notice to its 1305 Main Street address, even though the County could have ascertained that address from documents other than those records relating to the affected parcels in the office of the register of deeds. We conclude that the County was not required for this purpose to search beyond those records located in the office of the register of deeds and related to the affected parcels in order to ascertain the Bank’s address. On review of the record in this case, we further conclude that the County strictly complied with the statutory procedural requirements when it classified the Bank as having an unknown address, and we therefore affirm.”

Affirmed.

Recommended for publication in the official reports.

2012AP1304 Juneau County v. Associated Bank, N.A.

Dist. IV, Juneau County, Curran, J., Kloppenburg, J.

Attorneys: For Appellant: Anderson, Mary Susan, Wausau; For Respondent: Lasker, David E., Mauston