Section 1. At the option of the County, former owners or surviving spouses or children of former owners may be granted the right to repurchase lands to which Jefferson County has taken title through delinquent tax enforcement collection, by payment of (1) all delinquent taxes together with interest thereon to the date of payment; (2) specific costs attributable to the property including special assessments, interest and foreclosure costs; and (3) an additional sum equal to 125 percent of the foregoing year's taxes. Any sale made under the provisions of this Ordinance shall be exempt from all of the requirements of Section 75.69 of the Wisconsin Statutes.

Section 2. This Ordinance is passed pursuant to Section 75.35(3) of the Wisconsin Statutes and is permissive. At any time after proceedings for publication and sale of such lands pursuant to Section 75.69 have been started, the County may, at its option, grant former owners the right to repurchase land pursuant to this Ordinance, or at its option, the County may refuse to grant the privilege of repurchase provided by Section 1 of this Ordinance.

Section 3. The Finance Committee shall be authorized to approve sales in accordance with this ordinance, and the Clerk is authorized to execute deeds as approved by the Committee.

Section 4. Any other ordinance or resolution or parts thereof inconsistent or conflicting with this Ordinance that have been previously enacted by the Jefferson County Board of Supervisors are hereby repealed.

07-09-02