Wisconsin Code § 177.0301

Address of apparent owner to establish priority
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(1) The last-known address of an apparent owner is any
description, code, or other indication of the location of the apparent owner that identifies the state, even if the description, code, or
indication of location is not sufficient to direct the delivery of 1st
class mail to the apparent owner.
(2) If the zip code associated with the apparent owner is for a
post office located in this state, this state is deemed to be the state
of the last-known address of the apparent owner unless other
records associated with the apparent owner specifically identify
the physical address of the apparent owner to be in another state.
(3) If the address under sub. (2) is in another state, the other
state is deemed to be the state of the last-known address of the apparent owner.
(4) The address of the apparent owner of a life or endowment
insurance policy or annuity contract or its proceeds is presumed
to be the address of the insured or annuitant if a person other than
the insured or annuitant is entitled to the amount owed under the
policy or contract and the address of the other person is not
known by the insurance company and cannot be determined under s. 177.0302.

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