IN REM TAX FORECLOSURE PROCESS
Real estate taxes are secured by the real property upon which they are assessed by a tax lien. When property owners do not pay their real estate taxes, Wisconsin law permits counties to enforce the tax lien in order to collect the delinquent taxes.
On September 1st of each year, Lafayette County issues a Tax Certificate for each parcel of real property for which there are unpaid taxes, interest, penalty, special assessments, and/or special charges as of August 31st. All owners of record receive notice of the issuance of the Tax Certificate. If there are still unpaid taxes, special assessments, and/or special charges two years after Tax Certificates are issued, the County can begin the foreclosure process. Lafayette County uses a statutory procedure known as “In Rem” foreclosure. Section 75.521 of the Wisconsin Statutes contains all of the legal procedures and requirements for an in rem foreclosure action.