(1) DELIVERY OF TAX ROLL. Except as provided in s. 74.12, on or before February 20, the taxation district treasurer, except the treasurer of a city authorized to act under s. 74.87, shall transfer the tax roll to the county treasurer. The tax roll transferred to the county treasurer shall meet all of the following conditions: (a) Contain all information required under s. 70.65 (2) (a) to (d) and (f). (b) Conform with the format required by the department of revenue under s. 70.09 (3). (c) Reflect all payments received by the taxation district treasurer. (2) CORRECTION OF PROPERTY DESCRIPTION. If the county treasurer discovers any error or inadequacy in the description of any property in the tax roll, he or she may correct the description in the tax roll at any time prior to issuance of the tax certificate under s. 74.57. If the county treasurer corrects a description of property, he or she shall keep a record identifying the place where each correction is made, briefly describing the correction and specifying the date when the correction was made. (3) COUNTY TREASURER TO ACCEPT UNPAID TAXES. If the roll is delivered under sub. (1), the county treasurer shall accept all unpaid real property taxes, special assessments, special charges and special taxes contained in the tax roll.
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