Wisconsin Statutes
Wis. Stat. § 74.31 (2026)
Failure to settle timely
✓ current as of July 2026
Find cases:
SyfertCases citing this section
WI-LEGdocs.legis.wisconsin.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
74.3174.31 Failure to settle timely. If the taxation district treasurer or county treasurer does not settle as required under ss. 74.23 to 74.30:
74.31(1)(1) Interest charge. The taxation district or county which has not settled shall pay 12 percent annual interest on the amount not timely paid to the taxing jurisdiction, including this state, to which money is due, calculated from the date settlement was required.
74.31(2)(2) Penalty. The taxing jurisdiction, including this state, to which money is due may demand, in writing, payment from the taxation district or county which has not settled. If, within 3 days after receipt of a written demand, settlement is not made, the taxation district or county shall pay the taxing jurisdiction, including this state, making the demand a 5 percent penalty on the amount remaining unpaid.
Notes of Decisions
Cited in 4
cases, 1991–2006 · leading case: Jackson Cnty. v. State Dep't of Nat. Resources, 2006 WI 96 (Wis. 2006).
Jackson Cnty. v. State Dep't of Nat. Resources, 2006 WI 96 (Wis. 2006). “Wis. Stat. § 74.31 . Thus, in a very real sense, when a taxpayer fails to pay property taxes, the county is left holding the bag.”
Berna-Mork v. Jones, 478 N.W.2d 301 (Wis. Ct. App. 1991). “29(1), Stats., would clearly require distribution of the proceeds of the third-party liability action according to the statutory formula.”
Nelson v. Rothering, 496 N.W.2d 87 (Wis. 1993). “For further discussion, see 2A Larson, Workmen's Compensation Law § 74.31(a) at 14-445, 446 (1988 & Supp. 1992).”
Nelson v. Rothering, 478 N.W.2d 44 (Wis. Ct. App. 1991). “2A Arthur Larson, Workmen's Compensation Law § 74.31(a) at 14-447, 14-448 (citing United States Fidelity & Guar.”
— Wis. Stat. § 74.31(a) — 3 cases
Berna-Mork v. Jones, 478 N.W.2d 301 (Wis. Ct. App. 1991). “29(1), Stats., would clearly require distribution of the proceeds of the third-party liability action according to the statutory formula.”
Nelson v. Rothering, 496 N.W.2d 87 (Wis. 1993). “For further discussion, see 2A Larson, Workmen's Compensation Law § 74.31(a) at 14-445, 446 (1988 & Supp. 1992).”
Nelson v. Rothering, 478 N.W.2d 44 (Wis. Ct. App. 1991). “2A Arthur Larson, Workmen's Compensation Law § 74.31(a) at 14-447, 14-448 (citing United States Fidelity & Guar.”
— Wis. Stat. § 74.31(b) — 2 cases
Berna-Mork v. Jones, 478 N.W.2d 301 (Wis. Ct. App. 1991). “29(1), Stats., would clearly require distribution of the proceeds of the third-party liability action according to the statutory formula.”
Nelson v. Rothering, 478 N.W.2d 44 (Wis. Ct. App. 1991). “2A Arthur Larson, Workmen's Compensation Law § 74.31(a) at 14-447, 14-448 (citing United States Fidelity & Guar.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.