(6) Monuments, plat requirements.
The provisions of s. 236.15
as to monuments, and the provisions of s. 236.20
as to form and procedure, insofar as they are applicable to the purposes of assessors' plats, shall apply. Any stake or monument found and accepted as correct by a surveyor laying out an assessor's plat shall be indicated as "stake found" or "monument found" when mapping the plat and such stake or monument shall not be removed or replaced even though it is inconsistent with the standards of s. 236.15
When completed, the assessor's plat shall be filed with the clerk of the governing body that ordered the plat. On its title page shall appear the sworn certificate of the surveyor who made the plat, which shall state and contain:
The name of the governing body by whose order the plat was made, and the date of the order.
A clear and concise description of the land so surveyed and mapped, by government lot, quarter quarter-section, township, range and county, or if located in a city or village or platted area, then according to the plat; otherwise by metes and bounds beginning with some corner marked and established in the United States land survey.
A statement that the plat is a correct representation of all the exterior boundaries of the land surveyed and each parcel thereof.
A statement that the surveyor has fully complied with the provisions of this section in filing the same.
(8) Plat filed with governing body.
Within 2 days after the assessor's plat is filed with the governing body, it shall be transmitted to the department of commerce by the clerk of the governing body which ordered the plat. The department of commerce shall review the plat within 30 days of its receipt. No such plat may be given final approval by the local governing body until the department of commerce has certified on the face of the original plat that it complies with the applicable provisions of ss. 236.15
. After the plat has been so certified the clerk shall promptly publish a class 3 notice thereof, under ch. 985
. The plat shall remain on file in the clerk's office for 30 days after the first publication. At any time within the 30-day period any person or public body having an interest in any lands affected by the plat may bring a suit to have the plat corrected. If no suit is brought within the 30-day period, the plat may be approved by the governing body, and filed for record. If a suit is brought, approval shall be withheld until the suit is decided. The plat shall then be revised in accordance with the decision if necessary, and, without rereferral to the department of commerce unless rereferral is ordered by the court. The plat may then be approved by the governing body and filed for record. When so filed the plat shall carry on its face the certificate of the clerk that all provisions of this section have been complied with. When recorded after approval by the governing body, the plat shall have the same effect for all purposes as if it were a land division plat made by the owners in full compliance with ch. 236
. Before January 1 of each year, the register of deeds shall notify the town clerks of the recording of any assessors' plats made or amended during the preceding year, affecting lands in their towns.
The reference to 66.60 in sub. (1) refers only to the collection procedures; it does not make all of 66.60 apply. Dittner v. Town of Spencer, 55 W (2d) 707, 201 NW (2d) 45.
The division of a lot within an assessor's plat is an amendment of the plat and must be made by following the procedure under this section. Ahlgren v. Pierce County, 198 W (2d) 576, 543 NW (2d) 812 (Ct. App. 1995).
Section 236.03 (2), Stats. 1969, sets forth the "applicable provisions" of 236.15 and 236.20, with which assessors' plats must comply under 70.27 (8). A determination by the head of the planning function in the Wisconsin department of local affairs and development that an assessor's plat does not comply with the applicable provisions of 236.15 and 236.20 may be reviewed under ch. 227. 58 Atty. Gen. 198.
The temporary survey monuments required to be set in the field prior to the submission of an assessor's plat for state level review are not made permanent until the recording of the assessor's plat. 59 Atty. Gen. 262.
Section 236.295 does not apply to assessors' plats. The amendment or correction of an assessor's plat under (4) is an exercise of the police power which is accomplished for the same purposes and in the same manner as the original assessor's plat. The governing body involved is not required to conduct a public hearing concerning a proposed amendment or correction to an assessor's plat of record. Other questions concerning the amendment or correction of an assessor's plat answered. 61 Atty. Gen. 25.
Assessment as one parcel.
No assessment of real property which has been or shall be made shall be held invalid or irregular for the reason that several lots, tracts or parcels of land have been assessed and valued together as one parcel and not separately, where the same are contiguous and owned by the same person at the time of such assessment.
Personalty, how entered.
The assessor shall place in one distinct and continuous part of the assessment roll all the names of persons assessed for personal property, with a statement of such property in each village in the assessor's assessment district, and foot up the valuation thereof separately; otherwise the assessor shall arrange all names of persons assessed for personal property on the roll alphabetically so far as convenient. The assessor shall also place upon the assessment roll, in a separate column and opposite the name of each person assessed for personal property, the number of the school district in which such personal property is subject to taxation.
History: 1991 a. 316
Every assessor shall ascertain and set down in separate columns prepared for that purpose on the assessment roll and opposite to the names of all persons assessed for personal property the number and value of the following named items of personal property assessed to such person, which shall constitute the assessed valuation of the several items of property therein described, to wit:
The number and value of steam and other vessels.
The value of machinery, tools and patterns.
The value of furniture, fixture and equipment.
The value of all other personal property except such as is exempt from taxation.
Real estate, how valued. 70.32(1)
Real property shall be valued by the assessor in the manner specified in the Wisconsin property assessment manual provided under s. 73.03 (2a)
from actual view or from the best information that the assessor can practicably obtain, at the full value which could ordinarily be obtained therefor at private sale. In determining the value, the assessor shall consider recent arm's-length sales of the property to be assessed if according to professionally acceptable appraisal practices those sales conform to recent arm's-length sales of reasonably comparable property; recent arm's-length sales of reasonably comparable property; and all factors that, according to professionally acceptable appraisal practices, affect the value of the property to be assessed.
In addition to the factors set out in sub. (1)
, the assessor shall consider the effect on the value of the property of any zoning ordinance under s. 59.692
, any conservation easement under s. 700.40
, any conservation restriction under an agreement with the federal government and any restrictions under ch. 91
In addition to the factors set out in sub. (1)
, the assessor shall consider the impairment of the value of the property because of the presence of a solid or hazardous waste disposal facility or because of environmental pollution, as defined in s. 299.01 (4)
The assessor, having fixed a value, shall enter the same opposite the proper tract or lot in the assessment roll, following the instruction prescribed therein.
The assessor shall segregate into the following classes on the basis of use and set down separately in proper columns the values of the land, exclusive of improvements, and, except for subds. 5.
, the improvements in each class:
"Agricultural land" means land, exclusive of buildings and improvements, that is devoted primarily to agricultural use, as defined by rule.
"Productive forest land" means land that is producing or is capable of producing commercial forest products and is not otherwise classified under this subsection.
"Residential" includes any parcel or part of a parcel of untilled land that is not suitable for the production of row crops, on which a dwelling or other form of human abode is located and which is not otherwise classified under this subsection.
"Swampland or wasteland" means bog, marsh, lowland brush, uncultivated land zoned as shoreland under s. 59.692
and shown as a wetland on a final map under s. 23.32
or other nonproductive lands not otherwise classified under this subsection.
For the assessments as of January 1, 1996, and January 1, 1997, or until the farmland advisory council under s. 73.03 (49)
makes its recommendation, but not to extend beyond January 1, 2009, the assessed value of each parcel of agricultural land is the assessed value of that parcel as of January 1, 1995.
For each year beginning with 1998 or upon completion of the farmland advisory council's recommendation and promulgation of rules and ending no later than December 31, 2008, the assessed value of the parcel shall be reduced as follows:
Subtract the value of the parcel as determined according to the income that is or could be generated from its rental for agricultural use, as determined by rule, from its assessed value as of January 1, 1996.
Multiply .1 by the number of years that the parcel has been assessed under this paragraph, including the current year.
Subtract the amount under subd. 3.
from the parcel's assessed value as of January 1, 1996.
For the assessment as of the January 1 after the valuation method under par. (b)
no longer applies and for each assessment thereafter, agricultural land shall be assessed according to the income that could be generated from its rental for agricultural use.
Manufacturing property subject to assessment under s. 70.995
shall be assessed according to that section.
When market value is established by a fair sale of the property, or sales of reasonably comparable property are available, it is error for an assessor to resort to other factors in order to determine its fair market value, although such factors in the absence of such sales would have a bearing on its value. Rules on judicial review of valuation of real estate for tax purposes presuppose the method of evaluation is in accordance with the statutes; hence errors of law should be corrected by the court on certiorari and the failure to make an assessment on the statutory basis is an error of law. State ex rel. Markarian v. Cudahy, 45 W (2d) 683, 173 NW (2d) 627.
While a sale establishes value, the assessment still has to be equal to that on comparable property. (2) (b) requires the assessor to fix a value before classifying the land; it does not prohibit him from considering the zoning of the property when it is used for some other purpose. State ex rel. Hensel v. Town of Wilson, 55 W (2d) 101, 197 NW (2d) 794.
When an assessment must be based on a recent sale of the property the assessor cannot increase the value because no commission was paid a broker. State ex rel. Lincoln F. Warehouse v. Bd. of Rev. 60 W (2d) 84, 208 NW (2d) 380.
Under the option agreement, the sellers' right to repurchase their homestead and their right of first refusal for the purchase of industrial buildings to be constructed on the property were factors going only to the willingness of the parties to deal and not their compulsion to do so; and the value of these rights, together with the monetary amount per acre, comprised the total sale price of the land. State ex rel. Geipel v. Milwaukee, 68 W (2d) 726, 229 NW (2d) 585.
Evidence of net income from unique property was admissible to show market value. Assessor's unconfirmed valuation based on estimated replacement cost less depreciation could not stand alone because of uncontroverted evidence of actual costs of recent construction. Rosen v. Milwaukee, 72 W (2d) 653, 242 NW (2d) 681.
District-wide use of comparative sales statistics to determine annual percentage increases of assessments was invalid under (1). State ex rel. Kaskin v. Board of Review, 91 W (2d) 272, 282 NW (2d) 620 (Ct. App. 1979). See also Lloyd v. Board of Review of City of Stoughton, 179 W (2d) 33, 505 NW (2d) 465 (Ct. App. 1993).
Assessor erred in failing to consider disadvantages and liabilities which affect fair market value of dams. State ex rel. Wis. Edison Corp. v. Robertson, 99 W (2d) 561, 299 NW (2d) 626 (Ct. App. 1980).
Lease of comparable property constituted "best information" regarding fair market value of leasehold improvements. State ex rel. Keane v. Bd. of Review, 99 W (2d) 584, 299 NW (2d) 638 (Ct. App. 1980).
Sub. (1) requires use of cash equivalency adjustment in assessing property based upon sale of comparable properties. State ex rel. Flint v. Kenosha County Rev. Bd. 126 W (2d) 152, 376 NW (2d) 364 (Ct. App. 1985).
Assessment largely based upon consideration of equalized value was invalid. Court erred by remanding with requirement that new assessment consider actual subsequent sale of subject property. State ex rel. Kesselman v. Sturtevant, 133 W (2d) 122, 394 NW (2d) 745 (Ct. App. 1986).
Board erred as matter of law by basing assessment on "market" rental income when there was recent arms-length sale of property. Darcel v. Manitowoc Review Bd., 137 W (2d) 623, 405 NW (2d) 344 (1987).
In determining market value under (1), board must determine whether financing arrangements between seller and buyer affected sale price; (1) prohibits assessment exceeding market value. Flood v. Lomira Board of Review, 153 W (2d) 428, 451 NW (2d) 422 (1990).
Discussion of factors applicable to assessment of commercial property following sale. State v. Greendale Bd. of Review, 164 W (2d) 31, 473 NW (2d) 554 (Ct. App. 1991).
Sec. 70.32 establishes a unitary taxing scheme; mineral rights are taxed as an element of the real estate and not separately. Cornell University v. Rusk County, 166 W (2d) 811, 481 NW (2d) 485 (Ct. App. 1992).
Capitalization of income method based on estimated market rents rather than on actual rent was improper method of assessing subsidized rental property. Metro. Holding v. Milwaukee Review Bd. 173 W (2d) 626, 495 NW (2d) 314 (1993).
Compliance with s. 73.03 (2a) assessment manual is not a defense when the method of assessment violates s. 70.32 (1). Metro. Holding v. Milwaukee Review Bd. 173 W (2d) 626, 495 NW (2d) 314 (1993).
When an assessor disavows the correctness of comparable property shown on the tax roll, the burden is on the assessor to explain why the assessment is incorrect. Brighton Square Co. v. Madison, 178 W (2d) 577, 504 NW (2d) 436 (Ct. App. 1993).
A taxpayer challenging an assessment has the burden of proving a sale was an arm's-length transaction. The taxpayer has the burden of proof on each "Property Tax Assessment Manual" condition that must be met. Doneff v. Review Board of Two Rivers, 184 W (2d) 203, 516 NW (2d) 383 (1994).
The use of owner-operator income to value property is allowed if the net income reflects the property's chief source of value, the income is produced without skill of the owner or the owner's skill and labor are factored out and other valuation approaches are considered. Waste Management v. Kenosha County Review Bd. 184 W (2d) 541, 516 NW (2d) 695 (1994).
There is no bright line rule for the number of comparable properties that must be shown to prove that the rule of uniformity is being violated. Assessments which are discriminatory and made based on arbitrary and improper considerations cannot stand. State ex rel. Levine v. Fox Point Board of Review, 191 W (2d) 363, 528 NW (2d) 424 (1995).
Where property is encumbered by a bundle of rights, it must be appraised at its value using the current value of that bundle of rights. City of West Bend v. Continental IV Fund, 193 W (2d) 481, 535 NW (2d) 24 (Ct. App. 1995).
Taxation of undeveloped real property in Wisconsin. Hack, Sullivan, 1974 WBB No. 1.
Assessment of divided parcel. 70.323(1)(a)(a)
If a parcel of real property is divided, the owner of a divided parcel may request a valuation of the divided parcels. A request shall be in writing and submitted to the treasurer of the taxation district in which the property is located. If the taxation district treasurer is in possession of the tax roll, the treasurer shall make the requested valuation. If the tax roll has been returned under s. 74.43
, the taxation district treasurer shall forward the request to the county treasurer, who shall make the requested valuation.
The appropriate treasurer shall, with the assistance of the assessor of the taxation district, attribute to each new parcel its value for the year of division. The value of each new parcel shall represent a reasonable apportionment of the valuation of the original undivided parcel, and the total of the new valuations shall equal the valuation of the original undivided parcel on January 1 of that year. The value of a new parcel as determined under this subsection is the value of that property for purposes of s. 70.32
for the year of division.
A determination under sub. (1)
may be appealed by bringing an action in circuit court within 60 days after the determination is made. The court shall determine whether the value determined under sub. (1)
represents a reasonable apportionment of the valuation of the original undivided parcel on January 1 of that year. If the court determines that the value does not represent a reasonable apportionment, the court shall redetermine the parcels' values, the total of which shall equal the valuation of the original undivided parcel on January 1 of that year.
(3) Lien extinguished.
Payment of all real estate taxes based on the value determined under sub. (1)
extinguishes the lien against the parcel created under s. 70.01
(4) Cooperation of assessor.
The assessor of the taxation district shall assist the treasurer of the taxation district or of the county under sub. (1)
(5) Not applicable where written agreement.
This section does not apply if there is a written agreement providing for the payment of real property taxes on the divided parcels in the year of division.
History: 1987 a. 378
Valuation and assessment of property with contaminated wells.
In determining the market value of real property with a contaminated well or water system, the assessor shall take into consideration the time and expense necessary to repair or replace the well or private water system in calculating the diminution of the market value of real property attributable to the contamination.
History: 1983 a. 410
; 1995 a. 378
Tax exemption reports. 70.337(1)
By March 31 of each even-numbered year, the owner of each parcel of property that is exempt under s. 70.11
shall file with the clerk of the taxation district in which the property is located a form containing the following information:
The name and address of the owner of the property and, if applicable, the type of organization that owns the property.
The legal description and parcel number of the property as shown on the assessment roll.
A description of any improvements on the land.