Wisconsin Code § 177.0609

Disposition of property having no substantial value; immunity from liability
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(1) If the administrator
takes custody of property delivered under this chapter and later
determines that the property has no substantial commercial value
or that the cost of disposing of the property exceeds the value of
the property, the administrator may return the property to the
holder or destroy or otherwise dispose of the property.
(2) An action or proceeding may not be commenced against
the state, an agency of the state, the administrator, another officer,
employee, or agent of the state, or a holder for or because of an
act of the administrator under this section.

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