Wisconsin Code § 70.71

Proceedings if roll not made
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(1) Whenever any
town, city or village clerk neglects or refuses to make and deliver
the tax roll within the time required by law the county clerk shall,
at any time after such neglect or refusal, demand and summarily
obtain the assessment roll for such year, and make, in the same
manner as required of the town clerk, a tax roll for such town, city
or village and deliver the same to the county treasurer for
collection.
(2) If the assessment roll cannot be obtained the county clerk
may use a copy thereof if obtainable. If the clerk can obtain neither original nor copy the clerk shall make out, to the best of the
clerk’s ability, a tax roll from the last assessment or tax roll on file
in the clerk’s office or in the office of the county treasurer, which
shall then be taken and deemed conclusively the legal tax roll of
such town for all purposes whatever. For all such services the
county clerk shall be allowed by the county board and paid from
the county treasury a reasonable compensation, which shall be
charged to the town in the next apportionment of taxes.

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