70.32 Real estate, how valued.
70.323 Assessment of divided parcel.
70.327 Valuation and assessment of property with contaminated wells.
70.337 Tax exemption reports.
70.339 Reporting requirements.
70.345 Legislative intent; department of revenue to supply information.
70.35 Taxpayer examined under oath or to submit return.
70.36 False statement; duty of district attorney.
70.365 Notice of higher assessment.
70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
70.375 Net proceeds occupation tax on mining of metallic minerals; computation.
70.38 Reports, appeals, estimated liability.
70.385 Collection of the tax.
70.39 Collection of delinquent tax.
70.395 Distribution and apportionment of tax.
70.396 Use of metalliferous mining tax payments by counties.
70.3965 Fund administrative fee.
70.397 Oil and gas severance tax.
70.40 Occupational tax on iron ore concentrates.
70.41 Occupation tax on grain storage.
70.42 Occupation tax on coal.
70.421 Occupational tax on petroleum and petroleum products refined in this state.
70.425 Occupational tax on owners of domestic mink.
70.43 Correction of errors by assessors.
70.44 Assessment; property omitted.
70.45 Return and examination of rolls.
70.46 Boards of review; members; organization.
70.47 Board of review proceedings.
70.48 Assessor to attend board of review.
70.49 Affidavit of assessor.
70.501 Fraudulent valuations by assessor.
70.502 Fraud by member of board of review.
70.503 Civil liability of assessor or member of board of review.
70.51 Assessment review and tax roll in first class cities.
70.511 Delayed action of reviewing authority.
70.52 Clerks to examine and correct rolls.
70.53 Statement of assessment and exemptions.
70.555 Provisions directory.
70.57 Assessment of counties and taxation districts by department.
70.575 State assessment, time.
70.58 Forestation state tax.
70.60 Apportionment of state tax.
70.63 Apportionment of county taxes.
70.64 Review of equalized values.
70.67 Municipal treasurer's bond; substitute for.
70.68 Collection of taxes.
70.71 Proceedings if roll not made.
70.72 Clerical help on reassessment.
70.73 Correction of tax roll.
70.74 Lien of reassessed tax.
70.76 Board of correction.
70.77 Proceedings; inspection.
70.79 Power of supervisor of equalization.
70.80 Compensation; fees.
70.81 Statement of expenses.
70.82 Review of claims; payment.
70.83 Deputies; neglect; reassessment.
70.84 Inequalities may be corrected in subsequent year.
70.85 Review of assessment by department of revenue.
70.86 Descriptions, simplified system.
70.995 State assessment of manufacturing property.
70.01
70.01
General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under
s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under
s. 292.31 (8) (i),
292.41 (6) (d) or
292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to "this chapter" do not include
ss. 70.37 to
70.395.
70.01 Annotation
The enactment of this chapter did not supersede the Milwaukee charter which exempts property leased by the city from taxation. Milwaukee v. Shoup Voting Machine Corp. 54 W (2d) 549, 196 NW (2d) 694.
70.01 Annotation
Property tax credit scheme under this chapter violated federal law by applying higher rate to railroad property than to commercial and industrial property. Burlington N.R. Co. v. Dept. of R. of S. of Wis. 604 F Supp. 1575 (1985).
70.02
70.02
Definition of general property. General property is all the taxable real and personal property defined in
ss. 70.03 and
70.04 except that which is taxed under
ss. 70.37 to
70.395 and
ch. 76 and
subchs. I and
VI of ch. 77. General property includes manufacturing property subject to
s. 70.995, but assessment of that property shall be made according to
s. 70.995.
70.03
70.03
Definition of real property. "Real property", "real estate" and "land", when used in
chs. 70 to
76,
78 and
79, include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, except that for the purpose of time-share property, as defined in
s. 707.02 (32), real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services and club memberships.
70.04
70.04
Definition of personal property. The term "personal property", as used in
chs. 70 to
79, shall include all goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term "real property", as defined in
s. 70.03.
70.04(1)
(1) Personal property also includes toll bridges; private railroads and bridges; saw logs, timber and lumber, either upon land or afloat; steamboats, ships and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale or shipment; beginning May 1, 1974, manufacturing machinery and equipment as defined in
s. 70.11 (27), and entire property of companies defined in
s. 76.28 (1), located entirely within one taxation district.
70.04(2)
(2) The term "personal property", as used in
chs. 70 to
79, shall also include irrigation implements used by a farmer, including pumps, power units to drive the pumps, transmission units, sprinkler devices and sectional piping.
70.043(1)(1) A mobile home, as defined in
s. 66.058 (1) (d), is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home owner. In this section, a mobile home is "set upon a foundation" if it is off its wheels and is set upon some other support.
70.043(2)
(2) A mobile home, as defined in
s. 66.058 (1) (d), is personal property if the land upon which it is located is not owned by the mobile home owner or if the mobile home is not set upon a foundation or connected to utilities.
70.043 History
History: 1983 a. 342;
1985 a. 332 s.
253.
70.045
70.045
Taxation district defined. Except as provided in
s. 70.114 (1) (e), in this chapter, "taxation district" means a town, village or city in which general property taxes are levied and collected.
70.045 History
History: 1989 a. 336;
1991 a. 39 s.
3714.
