Wisconsin Code § 74.77

Effect on lien of payment of taxes by lienholder
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(1) PAYMENT INCREASES LIEN. A person who holds a lien on
real property and pays real property taxes, special assessments,
special charges or special taxes levied against the property or any
interest or penalty increases the amount of his or her most senior

lien against the property by the amount paid, plus interest at the
rate of 1.0 percent per month or fraction of a month. An increase
in the amount of a lien by this section does not affect the priority
or enforcement of the lien.
(2) APPLICABILITY. This section applies to all payments
made by lien holders, regardless of whether they are made against
current amounts, delinquent amounts or in redemption under ch.
75.

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