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
Local government units cannot include the value of tax-exempt manufacturing machinery and specific processing equipment and tax exempt merchants' stock-in-trade, manufacturers' materials and finished products and livestock in their property valuation totals for "non-tax" purposes, such as for municipal debt ceilings, tax levy limitations, shared tax distributions and school aid payments. 63-465
National forest income
Section 59.20(13), Stats., controls the distribution of national forest income by county treasurers derived from 16 U.S.C. sec. 471, et seq., and 31 U.S.C. sec. 1601, et seq. (Unpub.). 45-1978
Withdrawn, see 67-277
Section 59.20(13), Stats., does not control the distribution of monies received from the federal government under 31 U.S.C. sec. 1601, et seq. Unpublished OAG 45-1978, issued June 9, 1978, is withdrawn. 67-277
Offset provisions
Section 646.51(7), Stats., is applicable to franchise taxes, income taxes and fire department dues. Only Wisconsin's assessments are used for offsets against Wisconsin taxes. The retaliatory tax provision of section 76.66, Stats., applies. If assessments are reimbursed, a tax credit should be recaptured. 72-17
Old age assistance
The general concept of allowing elderly homeowners (age sixty-five or seventy) of low and moderate income to defer repayment of money advanced to them by the State for payment of their property taxes, with such loan being secured by some type of priority lien on the property involved, is constitutional. However, funds for such a program cannot be obtained through general obligation bonding, within the meaning and intent of Wis. Const. art. VIII, sec. 7. The financing of such a program with revenue bonds probably would be constitutional under Wis. Const. art. VIII, secs. 3, 4, 7. (Unpub.). 13-1981
Overpayment of shared taxes to municipalities
Department of Revenue should adjust the correction of an overpayment of shared taxes to municipalities and counties in 1975, as certified on the July 1976, preliminary distribution, by reducing the correction to only $3,488,454.46 and thereby provide for a minimum 1975 distribution to municipalities and counties of $278,000,000. (Unpub.). 76-1976
Payment of property taxes by mail
Section 74.025, Stats., as amended, applies only to payment of property taxes by mail. 68-188
Penalty on overdue real estate taxes and special assessments
Section 74.80(2), Stats., permits counties and cities to impose by ordinance a flat six percent or less penalty on overdue real estate taxes and special assessments regardless of when they became or become overdue. 71-189
Political contributions
