The statutes do not provide that town taxpayers may be granted special treatment for payment of property taxes even when a reassessment is not completed until shortly before the due date for payment of taxes. 68-163
When the deadline dates for making property tax installment payments fall on Sundays, the deadlines for making personal payments and postmarking mailed payments are extended to the next business days, which in 1988 are February 1 and August 1. To satisfy section 74.025, Stats., the proper official should receive mailed payments within five days of those dates, not within five days of January 31 and July 31. 77-1
Public records, sales tax on fees for
Fees charged for furnishing copies of public records are subject to sales tax. Fees charged for records searches and for certifying copies of records are not subject to sales tax. 73-36
Real estate taxes
Section 70.325, Stats., violates article VIII, section 1 of the Wisconsin Constitution. 77-128
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
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
Real estate transfer
Section 77.22, Stats., is violated when value is intentionally falsified on a Wisconsin Real Estate Transfer Return. Falsely declaring a transfer as a sale when it is in fact a gift does not constitute a violation of sec. 77.27, Stats., nor will it support the issuance of a false swearing complaint under sec. 946.32, Stats., but it may constitute a gift tax avoidance in violation of sec. 72.86(6), Stats. 62-251
Section 77.22, Stats., requires the Register of Deeds to enter the amount of real estate transfer fee paid on the face of the deed. The information on the return is confidential, but this confidential status is qualified by sec. 77.23, Stats., with respect to the Department of Revenue and local assessors. (Unpub.). 25-1976
Recycling
Section 59.07(135)(L), Stats., authorizes counties that are responsible units of government under section 159.09(1)(b) to levy taxes for capital and operating expenses incurred in connection with the operation of the county's recycling program only upon those local units of government which have not become responsible units of government pursuant to section 159.09(1)(c). Section 59.07(135)(L) now authorizes counties to levy taxes for both capital and operating expenses incurred in connection with any other form of solid waste management function only upon local units of government which participate with the county in that form of solid waste management activity. Where both recycling and other kinds of solid waste management functions are performed in a single county facility, the county must use accounting principles to apportion the costs of those activities before levying taxes upon local units of government within th
Refunds
Municipalities may use the add-on method of recovery of refunded taxes from Vocational, Technical and Adult Education districts pursuant to section 74.73(2), Stats., regardless of whether the refunds are for unlawful taxes under section 74.73(1r) or excessive assessments under section 74.73(4). 76-268
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
Religious organization
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
Retirement systems
Taxation of certain public employe pensions may impair contracts in violation of the state and federal constitutions. 74-100
Retroactivity of penalty ordinance
Section 74.80(2), Stats., does not permit a county or municipality to enact an ordinance which would make the one-half of one percent per month penalty apply on a retroactive basis to the date the tax first became delinquent. 73-72
Sales and use tax
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 tribe or tribal corporation discussed. 74-134
Sales tax
Admission fees collected by Circus World Museum in Baraboo are subject to sales tax under sec. 77.52(2)(a)2., Stats. 67-200
Schools and school districts
Pursuant to section 120.12(3), Stats., the school board of a common or union high school district has the ultimate authority to determine the tax levy for the operation and maintenance of the schools in the district. 79-46
When school taxes are collected on property in school district A but are erroneously paid to school district B, school district A is entitled, under sec. 74.78, Stats., to recover the amount so paid, with interest at six percent. Action on a claim under sec. 74.78, Stats., is subject to the six-year statute of limitations. To the extent that 14 OAG 443 (1925), 20 OAG 1177 (1931), and 24 OAG 170 (1935) are inconsistent with this opinion, they are repudiated. 68-389
School districts may not invoke the damage and interest provisions of section 74.22, Stats., to penalize a township for failing to settle tax payments within the time required by law. 74-84
School districts may obtain adjustments in state aid payments whether their equalized valuation is changed either as a result of a reassessment of or a finding of exemption of manufacturing property. A final order or decision of the Tax Appeals Commission or a final order or judgment of a court can be a final redetermination under the Act. A decision of the Board of Assessors is not sufficient to support a request for adjustment in state aid. 73-119
Shared revenue distribution
The base amount for determining 1983 shared revenue distribution is $675,000,000. (Unpub.). 22-1982
Solid waste management
Section 59.07(135)(L), Stats., authorizes counties that are responsible units of government under section 159.09(1)(b) to levy taxes for capital and operating expenses incurred in connection with the operation of the county's recycling program only upon those local units of government which have not become responsible units of government pursuant to section 159.09(1)(c). Section 59.07(135)(L) now authorizes counties to levy taxes for both capital and operating expenses incurred in connection with any other form of solid waste management function only upon local units of government which participate with the county in that form of solid waste management activity. Where both recycling and other kinds of solid waste management functions are performed in a single county facility, the county must use accounting principles to apportion the costs of those activities before levying taxes upon local units of government within the
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
Subpoena
The Real Estate Examining Board and its members have the power to issue subpoenas. However, the records of the Department of Revenue are not subject to subpoena but are available to the Board under sec. 71.11(44), Stats. (Unpub.). 57-1977
Suit tax
Sections 812.04(1) and 814.21(1)(a), Stats., concerning suit tax in small claims garnishment actions, construed as conflicting. Because tax cannot be imposed without clear statutory authority, lower suit tax in sec. 812.04(1), Stats., should be collected. 68-7
Tax exempt status
Standards for determining whether a nonprofit corporation qualifies for tax exempt status as a retirement home under sec. 70.11(4) discussed. 66-232
Tax exempt property
Municipal service fees on tax-exempt property may violate the uniformity and equal protection clauses of the Wisconsin Constitution. 79-64
Tax Increment Law
The Tax Increment Law appears constitutional on its face and the Department of Revenue should carry out its duties and responsibilities under the Law as directed by the Legislature. 65-194
Uniformity Clause
Discussion of the Tax Uniformity Clause (Wis. Const. art. VIII, sec. 1) relating to the amendment of April 2, 1974, for the taxation of agricultural land and undeveloped land. Proposed legislation which places a ceiling on the assessment of agricultural land would be unconstitutional. 68-179
Section 70.11(24), Stats., is unconstitutional as violative of the Uniformity Clause in Wis. Const. art. VIII, sec. 1. 66-326
University
Forest land transferred to the University for purpose of forestry and timber studies and related research is exempt from property taxation under sec. 70.11(1), Stats., and is not subject to tax as "agricultural land" under sec. 70.116, Stats. The University lacks authority to enter its lands under subch. I, ch. 77, Stats., the Forest Crop Law, or continue the previous entry of lands it acquires. 66-78
Land owned by the University of Wisconsin-Eau Claire Foundation, Inc., is not owned by the State and is not exempt from taxation under sec. 70.11 (1), Stats. (Unpub.). 40-1979
Vocational, Technical and Adult Education District
Vocational, Technical and Adult Education District owning residential property is subject to tax levied for school purposes under sec. 70.114(1), Stats. 63-187
Waste management system
Towns, villages and cities in counties establishing a county solid waste management system under sec. 59.07(135), Stats., may be taxed for the capital costs of the county-wide system, but not for the operating costs. 67-77
TEACHERS
See also RESIDENCE, DOMICILE AND LEGAL SETTLEMENT; RETIREMENT SYSTEMS
Compatibility
Compatibility of the office of alderperson with positions of city employe, teacher in city school district and firefighter discussed in general terms. 67-177
