45.50(2) (2) The service of any person who is or was restored to a position in accordance with sub. (1) shall be deemed not to be interrupted by the absence, except for the receipt of pay or other compensation for the period of the absence and he or she shall be entitled to participate in insurance, pensions, retirement plans or other benefits offered by the employer under established rules and practices relating to employes on furlough or leave of absence in effect with the employer at the time the person entered or was enlisted, inducted or ordered into the forces and service, and shall not be discharged from the position without cause within one year after restoration; and the discharge is subject to all federal or state law affecting any municipal or private employment; and subject to the provisions of contracts that may exist between employer and employe. Each county, town, city or village shall contribute or pay from September 16, 1940, all contributions of the employer to the applicable and existent pension, annuity or retirement system as though the service of the employe had not been interrupted by military service.

45.50(3) (3) If an employer fails or refuses to comply with subs. (1) and (2), a person entitled to the benefits under subs. (1) and (2) may petition a court to require the employer to comply with those subsections. Upon the filing of the petition and on reasonable notice to the employer, the court may require the employer to comply with those subsections and to compensate the person for any loss of wages or benefits suffered by reason of the employer's unlawful action. The court shall order a speedy hearing and shall advance the case on the calendar. No fees or court costs shall be taxed against a person applying for these benefits. The action or proceeding commenced under this subsection against a private employer, and the trial or hearing thereof, shall be in any county in which the employment took place or in which the private employer maintains a place of business, and in all other cases shall be as provided in s. 801.50. No person who is appointed in the service of the state or of any county, city, village or town to fill the place of a person entering the federal armed forces shall acquire permanent tenure during the period of replacement service.

45.50(4) (4) Any individual or employer aggrieved by the decision of the court provided in sub. (3) may appeal in accordance with the provisions of appealable orders referred to in chs. 808 and 809; and the employe need not file an appeal bond for the security for costs on said appeal.

45.50(5) (5) The restoration of classified employes of the state shall be governed by s. 230.32. The restoration of unclassified state employes shall be governed by this section.

45.51(1) (1) The governing body of any county, town, city, village, school district or technical college district may grant a leave of absence to any employe or officer who is inducted or who enlists in the U.S. armed forces for a period of military service of not more than 4 years unless such employe is involuntarily retained for a longer period. No salary or compensation of such employe or officer shall be paid, nor claim therefor exist during such leave of absence.

45.51(2) (2) The governing body may provide for safeguarding the reinstatement and pension rights, as herein limited, of any employe or officer so inducted or enlisted.

45.51(3) (3) No employe or officer who is appointed to fill the place of any employe or officer so inducted or enlisted shall acquire permanent tenure during such period of replacement service.

45.51(4) (4) If the leave of absence under sub. (1) is granted to an elected or appointed official or employe and the official or employe has begun federal service, a temporary vacancy exists and a successor may be appointed to fill the unexpired term of the official or employe, or until the official or employe returns and files election to resume the office if the date of the filing is prior to the expiration of the term. The appointment shall be made in the manner provided for the filling of vacancies caused by death, resignation or otherwise, except that no election need be held to fill a temporary vacancy. The appointee has all the powers, duties, liabilities and responsibilities and shall be paid and receive the compensation and other benefits of the office or position, unless otherwise provided by the governing body. Within 40 days after the termination of the federal service, the elected or appointed official or employe, upon filing with the clerk a statement under oath of termination and that the official or employe elects to resume the office or position, may resume the office or position for the remainder of the term for which elected or appointed. The person temporarily filling the vacancy shall thereupon cease to hold the office.

45.51(6) (6) In cities of the 3rd class with a commission plan of government, in case of temporary or permanent vacancies in the office of mayor, the vice mayor shall temporarily succeed to the office of mayor for the balance of the unexpired term for which the mayor was elected unless sooner terminated as provided in s. 17.035 (3). The temporary or permanent vacancy thereby created in the office of council member may thereupon be filled as provided in this section. The term of the person appointed temporarily to the office of council member shall not extend beyond the expiration of the term of the office vacated and the temporary term shall be vacated sooner as provided for in s. 17.035 (3).

45.53(1) (1) In this section, unless the context indicates otherwise:

45.53(2) (2) In order to supplement and complement the provisions of the soldiers' and sailors' civil relief act of 1940 and all amendments thereof, so as to afford and obtain greater peace and security for persons in military service, the enforcement of certain tax obligations or liabilities which may prejudice the property rights of persons in military service, for the period herein set forth may be temporarily suspended as hereinafter provided.

45.53(3) (3) Any person while in the military service of the United States or within 6 months after terminating service, or the person's agent or attorney during that period, may petition a court of record in any county in which the person owns property for relief under this section. Upon filing of the petition the court shall make an order fixing the time of hearing and requiring the giving of notice of the hearing. If after hearing the court shall find that the person is, or within 6 months next preceding the filing of the petition was, in the military service of the United States and owns property within the county on which taxes have fallen or will fall due, and that the person's ability to pay the taxes has been materially adversely affected by reason of being in military service, the court shall enter an order determining that the person is entitled to relief under this section. When an order so determines, the court may further suspend proceedings for the collection of taxes on the property for a period not exceeding 6 months after termination of the military service of the person, or for the time reasonably necessary to complete the agreement provided in sub. (7). Thereafter, the property shall not be included in tax certificates issued to enforce collection of taxes on property, and all proceedings for that purpose shall be suspended, except under terms that the court in the order may direct.

45.53(4) (4) Whenever any tax or assessment on real property, including all special assessments, is not paid when due, any interest or penalty under s. 74.47 and the maximum limitation of 6% per year as provided by the soldiers' and sailors' civil relief act shall be waived for the purpose and upon the conditions specified in this section.

45.53(5) (5) The penalties and interest which shall be waived pursuant to this section are those for nonpayment of all taxes or assessments, general or special, falling due during the period of military service of any person against either real or personal property of which the person is the bona fide owner or in which the person has a beneficial interest.

45.53(6) (6) The person owning or having an interest in any property in respect to which the order under sub. (3) is made, or the person's agent or attorney, may file with the county treasurer or with the city treasurer of cities authorized by law to sell lands for the nonpayment of taxes as to such taxes and assessments a certified copy of the order of suspension together with an affidavit in triplicate, sworn to by the person or agent or attorney setting forth the name of the owner, the legal description of the property, the type of property, when acquired, volume and page number where the deed was recorded if acquired by deed and the name of the estate if acquired by descent, amount of delinquent taxes if any, and the names of the holders of any outstanding mortgage, lien or other encumbrance. Upon such filing the county treasurer or city treasurer shall record the order in the office of the register of deeds of the county and file a copy in the office of the treasurer, who shall make proper notation that a person in military service is the holder of the legal title and has made application for special relief, and an additional copy shall be immediately forwarded to the office of the clerk of the town, city or village where the property is located, or if it is located in a city authorized to sell lands for nonpayment of its taxes to the commissioner of assessments, who shall make an appropriate notation in the records.

45.53(7) (7) Any person seeking relief under this section, within 6 months after termination of military service, or the person's agent or attorney, or in case of death of such person, the personal representative, surviving spouse or heir at law, may apply to the county treasurer of the county, or the city treasurer of cities authorized by law to sell lands for the nonpayment of taxes, as the case may be, wherein such property is located for an agreement for scheduled instalment payments, covering the taxes accrued during such person's period of military service, provided that such taxes will be paid over a period of time equal to a period no longer than twice the length of military service of such person, in equal periodic instalments of not less than $10, and subject to such other terms as may be just and reasonable.

45.53(8) (8) In the event default is made by the applicant in the performance of any of the provisions of such agreement, such treasurer, as the case may be, shall forthwith notify the applicant of such default and the amount and date due, by written notice either served personally or by registered mail with return receipt demanded to the address set forth in such application. If such defaulted payment is not fully made within 10 days after service of such notice, then such treasurer without further notice may declare that the entire amount of such tax subject to the scheduled instalments shall be immediately due and payable and that such agreement is fully rescinded and terminated. Thereupon the county treasurer shall notify the register of deeds and the town, city or village treasurer thereof, or if the city treasurer of cities authorized by law to sell lands for the nonpayment of taxes the latter shall notify the register of deeds and the county treasurer and such officers and shall make appropriate notations thereof on their records. Thereafter, the county treasurer or city treasurer as to taxes of cities authorized by law to sell land for the nonpayment of taxes, may without further order of the court enforce the collection of such tax or assessment and sell such tax certificates together with such penalties and interest as may have accrued thereon from the date of default of such scheduled instalment payment.

45.70(1)(1)  Legislative findings. It is determined that veterans, who have sacrificed in the service of their country, valuable years of their lives and considerable earning potential, constitute a readily identifiable and particularly deserving segment of this state's population. It is further determined that by making additional housing funds available to eligible veterans limited private home loan funds available will be more readily available to all. It is further determined that the loan programs established under this subchapter are special purpose credit programs for an economically disadvantaged class of persons for the purposes of the federal equal credit opportunity act (15 USC 1691-1691f).

45.70(2) (2) Legislative intent. This subchapter is created principally to enable the state and the authority to exercise their borrowing power to increase those funds available for loans providing for the purchase or construction of private housing, without requiring downpayments beyond the reach of families of modest means. It is the intent of the legislature that the department in its administration of this subchapter avoid the duplication of those administrative services available through private lending institutions, utilizing the administrative services of such institutions to the maximum extent consistent with the purposes of this subchapter.

45.71(1) (1) "Anticipated annual shelter payment" means the total annual payments anticipated for the following, as determined by the department or authorized lender on the basis of the loan applied for under s. 45.79:

45.71(1m) (1m) "Authority" means the Wisconsin housing and economic development authority.

45.71(2) (2) "Authorized lender" means any lender authorized under s. 45.79 (5) (a) 5. to make or service loans under s. 45.79.

45.71(2m) (2m) "Board" means the board of veterans affairs.

45.71(3) (3) "Closing costs" include:

45.71(4) (4) "Department" means the department of veterans affairs.

45.71(5) (5) "Dependent" means:

45.71(6) (6) "Eligible person" means any veteran qualified under s. 45.74 to receive a loan under this subchapter.

45.71(7) (7) "Funds" include cash on hand, liquid investments, and any asset the conversion of which to cash would not result in a substantial loss, except as provided under s. 45.85. The funds of a veteran include all funds owned by the veteran and spouse, individually or jointly, unless the veteran and spouse are permanently separated.

45.71(7m) (7m) "Guaranteed loan" means a loan guaranteed by the U.S. department of veterans affairs under 38 USC 1801 to 1827.

45.71(8) (8) "Home" means a building or portion thereof used as the veteran's principal place of residence, and includes condominiums and income-producing property, a portion of which is so occupied by the veteran, and the land, including existing improvements, appertaining to such a building.

45.71(9) (9) "Income" means the amount of adjusted gross income a veteran is receiving for regular work together with any income from other sources that may reasonably be expected to be regular and dependable, except as provided under s. 45.85.

45.71(10) (10) "Insurer" means any insurer authorized to do business in this state.

45.71(12) (12) "Mobile home" means a mobile home, as defined under s. 340.01 (29), which:

45.71(13) (13) "Monthly payment" means:

45.71(14) (14) "Qualified purpose" means any purpose authorized under s. 45.76.

45.71(15) (15) "Secretary" means the secretary of veterans affairs.

45.71(16) (16)