2017 Statutes Index

Board of review:

Assessor to attend, 70.48

Correction of tax roll, 70.48

County assessor system, 70.99 (10), (10p)

Delayed action, affect on tax roll, 70.511

First class cities, assessment and tax rolls, 70.51

Fraud by members, liability, 70.502, 70.503

Instructional materials for citizens, 73.03 (54)

Membership, organization, 70.46

Personal property valuation, testimony, returns, 70.35 (4), (5)

Proceedings, 70.47

Removal of member, 17.14

Training for members, 73.03 (55)

Commercial property, state assessment, 70.855

County assessor system, 70.99

Definitions:

General property, 70.02

Personal property, 70.04

Real property, 70.03

Equalization:

Appeal by county or municipality, 70.64

State valuation of counties and tax districts, 70.57

Time of making, 70.575

Errors:

Correction, see Tax roll, under this subhead

When not to invalidate tax or assessment, 70.555

Exempt property:

General property, 70.11

Personal property, 70.111

Presumption of taxability, 70.109

Property subject to other tax, 70.112

Property taxable in part, 70.1105

Reports by owner, 70.337, 70.339

Wisconsin aerospace authority property, 114.78

Imposition of tax, VIII, 1; 70.01

School tax, X, 4

Municipality making assessment:

Personal property, 70.13

Real property, 70.12

Occupational taxes, see Taxation— 12. Occupational Taxes

Omitted property, 70.44

Persons responsible for tax, persons assessed:

Improvements on government land, 70.174

Land and improvements, 70.17

Personal property, 70.18

Agents, rights and liabilities, 70.19

Estate, 70.21, 70.22

Owner, when property assessed to another, 70.20

Partnerships, 70.21

Time-share property, 70.095

Property subject to tax:

Generally, 70.01

Docks, coal and iron ore, see Taxation—12. Occupational Taxes

Exempt property:

General property, 70.11

Personal property, 70.111

Property subject to other tax, 70.112

Property taxable in part, 70.1105

Reports by owner, 70.337, 70.339

Federal property, 70.177

Forest croplands, 77.04

See also Taxation—7. Forest Croplands

Grain storage facilities, see Taxation—12. Occupational Taxes

Improvements on government land, 70.174

Managed forest land, 77.84

See also Taxation—9. Managed Forest Lands

Manufactured and mobile homes, 70.043

Municipal permit fees, 66.0435

Manufacturing property, state assessment, 70.995

Minerals and petroleum, see Taxation—10. Mining, Metalliferous Mineral

Mink, domestic, see Taxation—12. Occupational Taxes

Public lands and land mortgaged to state, 70.24

State investment board property, 70.115

Real estate descriptions, 70.25

Assessor's plats, 70.27

Real property lister; appointment, duties, 70.09

Reassessment of district or part:

Generally, 70.75

Board of correction, 70.76 to 70.78

Compensation of person making, 70.80 to 70.82

Court orders for, 75.54, 75.55

Delay in making, effect on levy, 70.84

Neglect of duty by person making, 70.83

Supervisor of reassessment, 70.79

Towns, employment of clerical help, 70.72

Special assessments, see Special Assessments

Supervisors of equalization, 73.05, 73.06

Tax rolls:

See also Taxation—14. Property Tax, Collection and Settlement