Wisconsin Code § 24.32

Resale and redemption
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(1) Unless the resale of
lands forfeited under s. 24.28 is prevented by payment under s.
24.29, the forfeited lands shall be offered for sale at public auction to the highest bidder in the manner and upon the terms provided for original sales and, if the lands are not then sold, the
lands shall be subject to private entry.
(2) (a) Every tract of forfeited lands may be redeemed by the
former purchaser, or the former purchaser’s assigns or legal representatives, at any time before the June 30th next following the
date of the resale of the forfeited tract, by doing all of the
following:
1. Presenting to the board satisfactory proof, which shall be
filed and preserved by the board, that the tract was, at the time of
the resale, in whole or in part under cultivation or adjoining a
tract partly cultivated, belonging to the former purchaser, or the
former purchaser’s assigns or legal representatives, and used in
connection with the adjoining tract.
2. Depositing with the secretary of administration, for the
use of the purchaser at the resale of the forfeited tract the amount
paid by the resale purchaser for the tract, together with 25 percent
of the amount of the taxes, interest, and costs, in addition to the
purchase price.
(b) Every certificate of sale issued upon any resale of forfeited
lands shall be subject to the right of redemption under par. (a)
whether or not the right of redemption is expressed in the certificate. No patent shall be issued on any resale of a forfeited tract
until the expiration of the redemption period under par. (a).
(3) Upon a redemption under sub. (2), the board shall do all
of the following:
(a) Cancel the certificate of sale issued to the resale purchaser.
(b) Make and deliver to the party redeeming the forfeited
lands a certificate of the redemption.
(c) Record the certificate of the redemption in a book kept in
the board’s office for that purpose.

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