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Committee updates county code to speed handling and sale of tax‑delinquent land, adds committee oversight for deed restrictions
Summary
The committee adopted revisions to Section 3.2 of the Marathon County Code to implement a Wisconsin Counties Association model for tax‑delinquent land, delegate administration oversight, require appraisals before sale, and allow restrictive covenants; the HR/Finance/Property committee will review deed‑restriction decisions.
The committee adopted substantial edits to Section 3.2 of the Marathon County Code of Ordinances to update how the county acquires, manages and sells tax‑delinquent land.
Nut graf: Revisions incorporate a model ordinance from the Wisconsin Counties Association, delegate routine administrative authority to the county administrator (with delegation to staff), require use of appraisals before sale, enable use of the Wisconsin Surplus auction platform, and add the option to place restrictive covenants on sold parcels. The committee also amended the draft to require that deed restrictions (covenants) be subject to review by the Human Resources, Finance & Property Committee.
County counsel and administration said the ordinance changes are intended to comply with state law following recent court decisions (cited generically in committee discussion) while improving transparency and speed in returning properties to the tax rolls. Administrator Leonard and Mike (corporation counsel) emphasized the administrator will present a list of properties moving through the in‑rem foreclosure/tax‑deed pipeline and recommended covenants case by case so the committee and county board can evaluate the merits and legal risk.
Committee members pressed for clarity on several operational points, including the requirement that the first sale offer must be at or above the appraised value to reduce legal risk. Administrators noted Wisconsin law requires counties to sell acquired parcels within statutory timeframes (180 days was discussed) and that staff have been working with Wisconsin Surplus to improve disposal outcomes.
Clarifying details provided in the meeting showed a backlog of outstanding tax certificates: the administrator reported 53 outstanding 2014 certificates, 69 from 2015, 90 from 2016 and 211 from 2021 (reporting run referenced in committee discussion). Committee members noted last year’s tax write‑offs totaled about $98,000.
Ending: The committee approved the ordinance revisions with the amendment that the HR/Finance/Property Committee review and approve any deed restrictions; staff will return with lists of parcels for committee review and with policies to guide acquisition, management and sale.
