Jackson County v. State Department of Natural Resources, 2006 WI 96

Summary

The Supreme Court of Wisconsin held that Jackson County lawfully issued and accepted a tax deed for property containing a landfill, thereby acquiring fee-simple ownership. The court concluded that the County lacked statutory or home-rule authority to rescind the valid tax deed and unilaterally return ownership to the prior owner without its consent. The court affirmed the circuit court on that issue and remanded the remaining issues to the court of appeals.

Holdings

1. The County lawfully issued and accepted the tax deed conveying the landfill property to it.
2. Section 75.22 does not authorize cancellation of the tax deed based merely on the County's mistake in failing to appreciate the landfill property's value or the burdens of ownership; cancellation requires a defect affecting the groundwork of the tax.
3. A county has no statutory or home-rule authority to rescind a lawfully issued tax deed after ownership has vested and thereby unilaterally impose ownership of the property on the former owner without consent.
4. The County's attempted rescission had no effect on ownership; the County remained the fee-simple owner of the landfill property.

Questions Presented

1. Whether Jackson County lawfully issued and accepted the tax deed conveying the landfill property to the County.
2. Whether a county may rescind a lawfully issued tax deed under Wisconsin Statutes sections 59.03 or 75.22, or otherwise under county home-rule authority, and thereby unilaterally return ownership to the former owner without consent.
3. Whether the County's attempted rescission affected ownership of the landfill property.

Disposition

affirmed