(1) DEFINITIONS. In this section: (a) “Department” means the department of natural resources. (b) “Discharge” has the meaning given in s. 292.01 (3). (c) “Hazardous substance” has the meaning given in s. 292.01 (5). (2) CANCELLATION AUTHORIZED. At any time before the recording of a tax deed based on a tax certificate issued on property for nonpayment of taxes, the governing body of a county may cancel all or a portion of the unpaid real property taxes for which a tax certificate has been issued plus interest and penalties on those taxes on the property if all of the following apply: (a) The property is contaminated by a hazardous substance. (b) An environmental assessment has been conducted and concludes that the property is contaminated by the discharge of a hazardous substance. (c) The owner of the property or another person agrees to clean up the property by restoring the environment to the extent practicable and minimizing the harmful effects from a discharge of a hazardous substance in accordance with rules that the department promulgates. (d) The owner of the property or another person presents to the county or city an agreement entered into with the department to investigate and clean up the property. (e) The owner of the property agrees to maintain and monitor the property as required under rules that the department promulgates and under any contract entered into under those rules. (3) ADMINISTRATION. Upon the cancellation of all or a portion of real property taxes under sub. (2), the county treasurer shall execute and provide to the owner of the property a statement identifying the property for which taxes have been canceled and shall enter on the tax certificate the date upon which the taxes were canceled and the amount of taxes canceled. (4) CERTAIN CITIES AUTHORIZED. A city authorized to proceed under s. 74.87 may act under this section with respect to unpaid real property taxes for which it has settled with other taxing jurisdictions.
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