76.075 Adjustments of assessments.
76.08 Review of assessment.
76.09 Assessment of omitted property.
76.10 Review of state assessment; notice of hearing; decision; time limits; notice of decision; action to review decision; error adjusted.
76.11 Aggregate of all general property taxes.
76.125 Net tax rate for commercial and manufacturing property.
76.126 Average net rate of taxation.
76.13 Levy; tax roll; lien.
76.14 Remedies for nonpayment of taxes.
76.16 Separate valuation of docks, piers, wharves, ore yards, elevators, car ferries and pipeline terminal facilities.
76.17 Immaterial irregularities.
76.18 Presumption of regularity.
76.23 Exemption from other taxation.
76.24 Distribution of revenue.
76.25 Experts and employes.
76.28 License fee for light, heat and power companies.
76.30 Confidentiality provisions.
SUBCHAPTER II
TELEPHONE COMPANIES LICENSE FEES; CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS
76.38 Telephone license fees.
76.46 Powers of investigation.
76.48 License fees, electric cooperatives.
76.54 Motor carriers and urban transit companies; municipal taxation.
SUBCHAPTER III
INSURERS
76.60 Fire and marine insurers; license fees.
76.61 Town mutual insurers; taxes, charges, dues and license fees.
76.62 License fees; calculation of.
76.63 Casualty insurance; license fees.
76.64 Quarterly instalments.
76.65 Life insurers; license fee.
76.66 Retaliatory taxation of nondomestic insurers.
76.67 Reciprocal taxation of foreign insurers.
76.68 License; issuance; collection of fees.
76.69 Deduction for personal property taxes.
SUBCHAPTER IV
TELEPHONE COMPANY TAX
76.815 Combined reporting.
SUBCHAPTER V
TRANSITIONAL ADJUSTMENT FEE
PUBLIC UTILITIES
76.01
76.01
Railroads and utilities, assessment. The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all sleeping car companies, of all air carriers and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.
76.01 Annotation
Dept. of revenue's formula for determining the portion of an airline system value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. State, 77 W (2d) 152, 252 NW (2d) 337.
76.02
76.02
Definitions. For the purposes of
ss. 76.01 to
76.26 the following provisions and definitions are made:
76.02(1)
(1) The term "department," without other designation, means the department of revenue.
76.02(2)
(2) Any person, association, company or corporation, owning and operating a railroad, or operating a railroad in this state, or owning or operating any station, depot, track, terminal, or bridge, in this state, for railroad purposes, shall be deemed a railroad company, except that any such property owned by any county, city, village, town or combination thereof is exempt from taxation under this chapter.
76.02(5)
(5) Any person, association, company or corporation, not being a railroad company as defined in
sub. (2), owning any cars known as dining, buffet, chair, parlor or sleeping cars which are used upon railroads within this state, unless the ownership of those cars is identical with that of the railroads on which they are operated, shall be considered a sleeping car company.
76.02(5a)
(5a) Any person, association, company or corporation engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights shall be deemed an air carrier company. The term "aircraft" shall mean a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce.
76.02(5b)
(5b) Any person, association, company or corporation which is not a light, heat and power company as defined by
s. 76.28 (1) and which is engaged in the business of transporting or transmitting gas, gasoline, oils, motor fuels, or other fuels, by means of pipelines shall be deemed a pipeline company.
76.02(7)
(7) Any company or corporation organized under the laws of this state for the conservation and regulation of the height and flow of water in public reservoirs within this state, shall be deemed a conservation and regulation company.
76.02(9)
(9) "Company", without other designation or qualification, includes any railroad company, any conservation and regulation company, any express company, any air carrier company, any pipeline company and any sleeping car company, as defined in this section, to which "company" is applied.
76.02(10)
(10) The property taxable under
s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, except such motor vehicles as are exempt under
s. 70.112 (5) and treatment plant and pollution abatement equipment exempt under
s. 70.11 (21) (a). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.
76.02(11)
(11) If the property of any company defined in
s. 76.28 (1), except a qualified wholesale electric company as defined in
s. 76.28 (1) (gm), is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.
76.02(11a)
(11a) Any air carrier as defined in
sub. (5a) engaged solely in intrastate transportation using the facilities of only one airport within the state, shall be excepted from taxation under this subchapter and shall be subject to local assessment and taxation.
76.02(12)
(12) The property of the public utilities enumerated in this section and assessed under
ss. 76.01 to
76.26 shall be known as special property.
76.02(13)
(13) Nothing in this subchapter contained shall be construed to result in the levy, assessment, or collection of taxes on property of a municipal water utility created under
s. 198.22.
76.02 Annotation
Freight houses constructed on railroad property by a railroad, and used by various companies for unloading and loading freight cars, where no storage took place, were necessarily used in the operation of the railroad and not subject to local taxation. Chicago, M., St. P. & P. R.R. Co. v. Milwaukee, 47 W (2d) 88, 176 NW (2d) 580.
76.02 Annotation
The exemption for water and air pollution equipment is to be allowed a public utility after November 16, 1969 even as to equipment purchased or constructed before that date if it was approved under 70.11 (21) (a) prior to that date. Wisconsin Electric P. Co. v. Dept. of Revenue, 59 W (2d) 106, 207 NW (2d) 841.
76.03
76.03
Unit assessment and situs for taxation. 76.03(1)
(1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business of any company enumerated in
s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.
76.03(2)
(2) In case any of the property used in the business of a company defined in
s. 76.02 is operated in connection with the property used in the same business or any other business therein described, all such property, rights, franchises and privileges shall be valued and assessed together as a unit, unless, in the opinion of the department of revenue, such properties are so segregated that separate assessments thereof should be made.
76.03(3)
(3) The place of assessment and taxation of property subject to taxation under the provisions of this subchapter is fixed at the capitol of the state.
76.03(4)
(4) Every person, company or companies, as defined in
s. 76.02, shall be the representative of every title and interest in the property so operated or used either as owner, lessee or otherwise, and notice to the operating and using company or companies shall be notice to all interests in the property for the purposes of taxation. The assessment and taxation of the property of any company in the name of the operating or using company or companies shall be deemed and held an assessment and taxation of all the title and interest in such property of any kind or nature. Nothing herein contained shall be deemed to authorize the assessment and taxation of the interests of the state or of any county, city, village or town in any property used for highways or elevated roads and leased to or used by another.
76.04
76.04
Reports of companies; penalty. 76.04(1)
(1) Every company defined in
s. 76.02 shall, annually, file a true and accurate statement in such manner and form and setting forth such facts as the department shall deem necessary to enforce
ss. 76.01 to
76.26. The annual reports for railroad companies, sleeping car companies and express companies shall be filed on or before April 15 and for conservation and regulation companies, air carriers and pipeline companies on or before May 1.
76.04(1m)
(1m) For sufficient reason shown the department may upon written request allow such further time for making and filing the report under
sub. (1) as it may deem necessary, but not to exceed 30 days. If any company fails to file such report within the time prescribed or as extended under this subsection, the department shall add to the taxes due from such company $250 if the report is not filed within 15 days after the due date or extended due date and an additional $250 for each month or part of a month thereafter during which the report is not filed, except that the total penalty may not exceed $2,500. No company may in any action or proceeding contest the imposition of such penalty.
76.04(2)
(2) The forms for all reports required by
ss. 76.01 to
76.26 shall be prescribed and furnished by the department of revenue.
76.05
76.05
Refusal or neglect to report.
