Ch. 806: Judgment · Last amended 2009 · Last verified July 15, 2026
In one sentenceSection 806.11 requires the clerk of circuit court to enter a delinquent income or franchise tax warrant on the judgment and lien docket, recording the debtor’s name and residence, the warrant’s date, and the amount owed with interest, penalties, and costs.
(1)At the time of filing the warrant provided by s. 71.74 (14), 71.91 (5), or 71.93 (8) (b) 5., the clerk of circuit court shall enter the warrant in the judgment and lien docket, including:
(a)The name of each delinquent income or franchise tax debtor, with place of residence if it is stated in the warrant.
(b)The date of the warrant.
(c)The day and time of entry.
(d)The amount of delinquent income or franchise taxes with interest, penalties and costs as set forth in the warrant.
(2)If a warrant provided by s. 71.74 (14), 71.91 (5), or 71.93 (8) (b) 5. is against several persons, the warrant shall be entered, in accordance with the procedure under sub. (1), in the judgment and lien docket under the name of each person against whom the warrant was issued.
Plain-English Summary
At the time a delinquent income or franchise tax warrant is filed under the statutes authorizing that process, Section 806.11 requires the clerk of circuit court to enter the warrant in the judgment and lien docket. The entry includes the name of each delinquent income or franchise tax debtor, with a place of residence if the warrant states one; the date of the warrant; the day and time of entry; and the amount of delinquent taxes owed, along with interest, penalties, and costs as set out in the warrant.
When a warrant is issued against more than one person, Section 806.11 has the clerk enter it, following the same procedure, under the name of each person the warrant was issued against, mirroring how the clerk handles a money judgment against multiple debtors.
Frequently Asked Questions
What is entered on the docket when a delinquent tax warrant is filed?
The delinquent taxpayer’s name and residence if stated, the date of the warrant, the day and time of entry, and the amount of delinquent income or franchise taxes owed with interest, penalties, and costs.
Is a tax warrant docketed the same way as a money judgment?
Section 806.11 has the clerk enter the warrant on the same judgment and lien docket used for money judgments, following a similar recording process.
What if the tax warrant is against more than one delinquent taxpayer?
The warrant is entered, following the same procedure, under the name of each person the warrant was issued against.
Which statutes authorize the tax warrants this section covers?
Section 806.11 covers warrants filed under the statutes governing delinquent income tax, franchise tax, and related collection warrants.
Who is responsible for entering the tax warrant on the docket?
The clerk of circuit court, at the time the warrant is filed.
Amendment History
History: Sup. Ct. Order, 67 Wis. 2d 585, 730 (1975); 1975 c. 218; 1985 a. 145; 1987 a. 312 s. 17; 1991 a. 39; 1995 a. 224; 2009 a. 28.
Source & verification. Section text and official notes are
reproduced verbatim from the Wisconsin Statutes, published by the
Wisconsin Legislature (Legislative Reference Bureau). Last verified July 15, 2026.
· Official source
Also known as:wisconsin delinquent tax warrant lien806.11 income tax judgment docketfranchise tax lien wisconsintax warrant judgment and lien docket wisconsin