Wisconsin Code § 32.70

Statute of limitations
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Unless the action commences
within one year after January 1 following the date the assessment
of benefits is placed on the tax roll under s. 32.58 (2), no person
may contest the sale of property or issuance of any tax certificate
for nonpayment of an assessment. Commencing an action is subject to s. 32.61 and does not prevent the issuance or payment of
any bonds issued under s. 32.67 or 32.69.

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