(1) ISSUANCE. Annually, on September 1, the county treasurer shall issue to the county a tax certificate which includes all parcels of real property included in the tax roll for which real property taxes, special charges, special taxes or special assessments remain unpaid at the close of business on August 31. (2) EFFECT. (a) Issuance of a tax certificate commences the redemption period on all real property included in the tax certificate unless s. 74.59 (2) applies. (b) Two years after the issuance of the tax certificate, unless s. 74.59 (2) or 75.03 applies, the county is entitled, as to any property included in the tax certificate which has not been redeemed, to do any of the following: 1. Take a tax deed under s. 75.14. 2. Commence an action to foreclose the certificate under s. 75.19. 3. Commence an action to foreclose the tax lien represented by the certificate under s. 75.521. (3) CERTIFICATE NOT TRANSFERABLE. Except as provided under s. 74.635, the county may not sell, assign, or otherwise transfer a tax certificate. However, if a city authorized to act under s. 74.87 pays delinquent taxes under an agreement entered into under s. 74.83, the county treasurer shall issue or reissue tax certificates to the city on all property for which the delinquent taxes have been paid. (4) FORM. (a) The tax certificate shall group by taxation district all parcels for which real property taxes, special assessments, special charges or special taxes remain unpaid. (b) Unless it is issued by a city authorized to act under s. 74.87, the tax certificate shall: 1. Contain a legal description of each parcel of property. 2. For each parcel, state the amount of the unpaid real estate taxes, special assessments, special charges or special taxes and the date from which the interest and any penalty accrue. 3. State the earliest date upon which the county may be entitled to a tax deed or equivalent evidence of title. (c) The format of the tax certificate shall be prescribed by the department of revenue under s. 70.09 (3). (d) If a parcel of property is redeemed after the tax certificate is issued, the date on which the property was redeemed shall be noted on the certificate, together with the amount for which the property was redeemed. (5) CERTAIN LANDS EXEMPT. This section does not apply to public lands held on contract, lands mortgaged to the state or lands subject to s. 74.65.
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