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
Foster homes
Foster homes contracted for (i.e., leased) by the Department of Health and Social Services, pursuant to sec. 48.52, Stats., are immune from local zoning to the extent that the zoning conflicts with the Department's possessory use of property for purposes contemplated by ch. 48, Stats. However, immunity for leased facilities is subject to sec. 13.48(13), Stats., as amended by ch. 90, sec. 2, Laws of 1973. Section 48.64, Stats., agreements between the Department and proprietors of foster homes do not serve to immunize the proprietor's property from local zoning. County agencies providing child welfare services do not have authority to lease real property for foster home use. The Department may assert its immunity from local zoning for property it acquires a possessory interest in by virtue of a sublease pursuant to sec. 48.52(2), Stats. Property leased by the Department pursuant to sec. 48.52(2), Stats., is not r
Homestead property"
Proposals for exemptions of "homestead property" from local property taxation probably are unconstitutional under the Equal Protection Clause of the State and Federal Constitutions and the Tax Uniformity Clause of the State Constitution. 66-337
Income tax laws
Discussion of constitutional and policy considerations associated with federalization of state income tax laws. 66-331
Income tax lien
Income tax lien is extinguished by tax deed under sec. 75.14, Stats., or by judgment under sec. 75.521, Stats. 62-234
Indian fee patented lands
The State has express authority under the General Allotment Act of 1887, as amended, 25 U.S.C. sec. 331 et seq., particularly 25 U.S.C. sec. 349, to impose ad valorem property taxes on Indian fee patented lands located within the Lac du Flambeau Reservation which were originally allotted under the Act after February 8, 1887. Indian fee patented lands allowed prior to that date directly under the Treaty of September 30, 1854, are not taxable by the State under 25 U.S.C. sec. 349. 72-74
Indians
Land recently purchased and held in trust for Indian tribes or tribe members under the superintendence of the federal government has the same reservation status as land reserved for the use of Indian tribes or tribe members by treaty or legislation. 71-82
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 cigarette 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 tribal corporation discussed. 74-134
The state net proceeds occupation tax and mining permit process are generally not applicable to mining operations on the Sokaogon Reservation, whether those operations are conducted by the Tribe or by a non-Indian lessee. Any federal environmental impact statement required by the federal government would legally need to be shared with or presented to the State. The applicability of state pollution control laws to mining activity on the Reservation is also discussed. 75-220
Wisconsin's cigarette tax laws do not apply to Indian persons or Indian tribes selling cigarettes on Indian reservations. 68-151
Inheritance, appraiser
There is authority for the county court to appoint an additional appraiser for inheritance tax purposes in an estate where death occurred prior to May 14, 1972, and to pay for such an appraiser on the certificate of the county judge out of inheritance tax funds in possession of the Department of Revenue. (Unpub.). 21-1976
Inheritance tax rules
Section 253.34(1)(a), Stats., dealing with filing fees was not amended by ch. 310, Laws of 1971, which amended inheritance tax rules on survivorship interests. 62-32
Interest
Semiannual tax payments varying by one cent are too trivial to justify assessing interest by county treasurer under sec. 74.03(4), Stats. 68-361
Intoxicating liquors
Blend of liquor taxed under sec. 139.03(2t), Stats., and other liquor may be taxed proportionately without violating sec. 139.03, Stats. 68-138
Joint tenants
The register of deeds and county or municipal tax listing officials may accept for filing, as an alternative to other statutory proceedings, for the eventual purpose of changing tax bill listings an affidavit of identity containing a legal description of the premises, the date and place of death of the decedent and full identification of both the decedent and the surviving joint tenant. County and municipal tax listing officials and the register of deeds have no authority to record or file any vital record including a death certificate except where the register of deeds acts as the local registrar under section 69.07, Stats. 80-73
Lands
In publishing redemption notices for tax delinquent lands under sec. 75.07(1), Stats., county treasurer is not authorized to omit the names of persons to whom such property was last assessed. 63-118
Section 75.07(1), Stats., requiring publication of redemption notice prior to expiration of time to redeem lands sold for taxes, is directory only; and failure to include in such publication the name of the person to whom such taxes were assessed does not invalidate a subsequent tax deed. 63-116
Land value taxation"
A statute which would allow any city, village or town to elect to apply so-called "land value taxation," i.e., the taxation of land as defined in sec. 70.03, Stats., exclusive of buildings or structures, to all lands within its boundaries, would be unconstitutional under the provisions of Wis. Const. art. VIII, sec. 1, which requires that general property taxation be uniform. 68-76
A municipality, otherwise qualified, is entitled to an exemption under section 43.64(2), Stats., where the county has not acted to levy a tax specifically designated as a county library tax but does finance "money expended for public library services to its inhabitants" by a general tax levy. 72-190
A town, city or village which does not maintain a public library, as a municipality or jointly with another municipality under contract, but which makes contributions to a nearby public library, cannot be exempted from the county library tax levy under sec. 43.64(2), Stats. 65-182
Menominee Tribe
Property held in trust by the federal government for the Menominee Tribe and tribal members pursuant to the Menominee Restoration Act (25 U.S.C. sec. 903, et seq.) is not subject to state taxation. Tribal members residing and working in Menominee County and the Menominee Tribe are not subject to state income tax. Government services to be provided by Menominee County and the Town of Menominee discussed. 66-290
Mill rate limitations
Mill rate limitations on local taxing authorities provided in secs. 60.18(1), 61.46(1), 62.12(4) and 65.07(1)(a) and (f), Stats., apply to assessed values which do not exceed full values. 62-49
Municipal tax base
There is no constitutional prohibition against increasing either municipal tax rate limitations or increasing the municipal tax base. However, a constitutional amendment would be required to increase municipal debt limitations. 63-567
Municipal tax rate
There is no constitutional prohibition against increasing either municipal tax rate limitations or increasing the municipal tax base. However, a constitutional amendment would be required to increase municipal debt limitations. 63-567
Municipalities
