"Mylar" may not be utilized in the place of "durable white paper" in the making of certified survey maps to be recorded in the office of the Register of Deeds, under the provisions of sec. 236.34(1), Stats. (Unpub.). 10-1976
Condominium
The legal description of condominium units must conform to the requirements of chapter 703, Stats., the Condominium Law. The requirements of chapter 236, dealing with platting and subdividing, may not be used to legally describe condominium units. 75-94
County surveyors
Duties of county and other land surveyors and minimum standards for property surveys discussed. 69-160
Engineer
A city or village engineer is not required to be registered as a land surveyor when acting pursuant to sec. 59.635(2), Stats. (1977). 68-185
Maps
Certified survey maps provided for by sec. 236.34, Stats., are corrected by subsequent recording of corrected survey maps. 66-90
Meandered lake
Methods discussed for establishing or reestablishing an E-W 1/4 line and the center 1/4 corner when the E 1/4 corner falls in a meandered lake. 66-261
Public lands
A resurvey of the public lands under sec. 59.635(8), Stats., requires reestablishing all corner posts placed by government surveyors in the original survey of the public lands. If a county board approves a resurvey program under sec. 59.635(8), Stats., the resurvey must be completed in 20 years or less and at least 5 percent of the resurvey must be completed each calendar year. 66-134
Requirements of relocating, establishing and perpetuation of the corners of the survey of the public lands discussed. Section 60.38, Stats., requires that resurveys of the public lands be recorded with the Register of Deeds in the county where the resurveyed land is located and kept as the County Board directs by resolution as long as a separate index is maintained. 66-126
Registration of land surveyors. (Unpub.). 73-1978
Subdivision surveys
Certified survey maps under sec. 236.34, Stats., cannot be used as a substitute for subdivision surveys as defined by sec. 236.02(8), Stats. Penalties under sec. 236.31, Stats., applicable to improper use of certified surveys. 67-294
SWAMP LANDS
See PUBLIC LANDS
- T -
TAVERN LEAGUE OF WISCONSIN
See GAMBLING
TAVERNS
See INTOXICATING LIQUORS
TAX DELINQUENT PROPERTY
See TAXATION
TAX SALES
Proceeds, disposal of
Subsections (5), (6) and (7) of section 75.35, Stats., created by 1987 Wisconsin Act 27 first apply to sales of property the county acquired at a section 74.39 tax sale on or after the effective date of section 3203(47)(c) of 1987 Wisconsin Act 27. 77-133
TAXATION
Accounting principles used by the State
A deficit reported in financial statements prepared in accordance with Generally Accepted Accounting Principles would not violate article VIII, section 5 of the Wisconsin Constitution, which requires a balanced budget. 74-202
Ad valorem tax
An ad valorem tax upon automobiles, where the assessment would be based on the manufacturer's suggested retail price and the age of the vehicle, and where the rate would be unrelated to the tax rate upon other taxable property, would violate the uniformity requirement of Wis. Const. art. VIII, sec. 1. (Unpub.). 99-1977
Automobiles and motor vehicles
A motor vehicle registration fee which varies with the value of the motor vehicle or which is based upon the manufacturer's suggested retail price and the age of the motor vehicle would not violate article VIII, section 1 of the Wisconsin Constitution because the vehicle registration fee is a privilege tax, not a property tax. 79-135
An ad valorem tax upon automobiles, where the assessment would be based on the manufacturer's suggested retail price and the age of the vehicle, and where the rate would be unrelated to the tax rate upon other taxable property, would violate the uniformity requirement of Wis. Const. art. VIII, sec. 1. (Unpub.). 99-1977
Charitable institutions
The nonagricultural lands at the Northern Center for the Developmentally Disabled and other similar institutions are not subject to taxation for school purposes under sec. 70.114, Stats. (Unpub.). 110-1977
Charitable organizations
The loss of tax exempt status for income tax purposes does not necessarily imply that an organization is no longer nonprofit. The Bingo Control Board does not have statutory authority to revoke the bingo license of an otherwise eligible organization because of its membership policies regarding race. 67-255
Cigarette tax laws
The State may not constitutionally impose the general sales tax, section 77.52, Stats., on reservation sales of cigarettes and bingo admissions by Indian retailers to non-members of the governing tribe. The State may impose the use tax, section 77.53, Stats., on such cigarettes sales and, arguably, on sales of bingo admissions. Section 77.53 requires Indian retailers to precollect the use tax. Whether the chapter 77 use tax may be imposed on reservation sales of other types of services to non-Indians depends on the facts of the particular case. Impediments to effective enforcement when the retailer is an Indian tribe or tribal corporation discussed. 74-134
Wisconsin's cigarette tax laws do not apply to Indian persons or Indian tribes selling cigarettes on Indian reservations. 68-151
Conservation
Assembly Bill 894 as drafted is constitutional and allows the State to contribute $1 of the $3 fee collected from a state waterfowl hunting stamp to private nonprofit organizations for development of waterfowl propagation areas in Canada. 67-56
Counties
Counties are liable for proportionate share of tax certified to them prior to repeal of sec. 59.07(21), Stats., by sec. 300m of ch. 90, Laws of 1973. 63-300
Section 75.36, Stats., provides that a county need not assume and pay all unpaid or delinquent municipal taxes, assessments and charges due on a parcel of property at the time the county acquires such property by tax deed. The statute also provides that the county is not required to assume and pay any such taxes which remain unrecovered upon the sale of such property because the sum realized was insufficient to pay all such outstanding municipal tax obligations. (Unpub.). 31-1987
Subsections (5), (6) and (7) of section 75.35, Stats., created by 1987 Wisconsin Act 27 first apply to sales of property the county acquired at a section 74.39 tax sale on or after the effective date of section 3203(47)(c) of 1987 Wisconsin Act 27. 77-133
Where a county proceeds under sec. 75.69(1), Stats., to advertise and sell tax delinquent property, it must reject all bids less than the appraised value, but, if it determines to accept any bid, it can accept the bid it deems in good faith to be most advantageous to the county in view of the criteria set forth in the bid notice. Such bid need not be the highest bid in dollars. 70-1
County cannot levy a "special county charge"
Section 74.73(2), Stats., provides that where a town, city or village refunds property taxes erroneously assessed as a result of an error or defect of law not caused by such local taxing jurisdiction or an official thereof, such entity is entitled to a credit by the county for that portion of such taxes previously paid over to the county. The statute does not direct that the next county levy be increased by such amount or authorize the county to levy a "special county charge" against such entity to recoup the amount so credited. 77-201
County treasurer
County treasurer has duty to collect personal property tax returned delinquent by the town, but may charge tax back to the town after one year. Collection methods discussed. 63-204
Delayed refund claims
1977 amendment to sec. 70.511(2), Stats., which allows municipalities to pass on part of delayed refund claims to other taxing districts for which taxes were collected, does not violate the uniformity provision of Wis. Const. art. VIII, sec. 1. For purposes of the amendment, "taxing districts" includes school and VTAE districts. 69-220
Exemption is forfeited
Under sec. 70.11(4), Stats., tax exemption is forfeited on property owned by a religious organization when that property is leased to a benevolent association and part of the resulting lease-hold income is used to retire the debt on the property. (Unpub.). 44-1982
Fort Atkinson
Where city created tax incremental finance district by resolution adopted May 1, 1977, date of creation for purposes of calculating extended six year cut-off period within which expenditures must be made under sec. 66.46(6)(a)2., Stats., was January 1, 1977, and six year period expired on December 31, 1982. (Unpub.). 23-1983
