CHAPTER 76
TAXATION OF PUBLIC UTILITIES AND INSURERS
SUBCHAPTER I
PUBLIC UTILITIES
76.01 Railroads and utilities, assessment.
76.025 Miscellaneous provisions.
76.03 Unit assessment and situs for taxation.
76.04 Reports of companies; penalty.
76.05 Refusal or neglect to report.
76.06 General powers of investigation.
76.074 Property exempt from assessment.
76.075 Adjustments of assessments.
76.08 Review of assessment.
76.09 Assessment of omitted property.
76.10 Review of state assessment; notice of hearing; decision; time limits; notice of decision; action to review decision; error adjusted.
76.11 Aggregate of all general property taxes.
76.125 Net tax rate for commercial and manufacturing property.
76.126 Average net rate of taxation.
76.13 Levy; tax roll; lien.
76.14 Remedies for nonpayment of taxes.
76.16 Separate valuation of repair facilities, docks, piers, wharves, ore yards, elevators, car ferries and oil pipeline terminal facilities.
76.17 Immaterial irregularities.
76.18 Presumption of regularity.
76.23 Exemption from other taxation.
76.24 Distribution of revenue.
76.25 Experts and employees.
76.28 License fee for light, heat and power companies.
76.29 License fee for selling electricity at wholesale.
76.30 Confidentiality provisions.
76.31 Determination of ad valorem tax receipts for hub facility exemptions.
SUBCHAPTER II
CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS
76.46 Powers of investigation.
76.48 License fees, electric cooperatives.
76.54 Motor carriers and urban transit companies; municipal taxation.
SUBCHAPTER III
INSURERS
76.60 Fire, travel, and marine insurers; license fees.
76.61 Town mutual insurers; taxes, charges, dues and license fees.
76.62 License fees; calculation of.
76.63 Casualty insurance; license fees.
76.635 Credit for investment in certified capital companies.
76.636 Credit for certain development zone activities.
76.637 Economic development credit.
76.638 Early stage seed investment credit.
76.639 Low-income housing credit.
76.64 Quarterly installments.
76.65 Life insurers; license fee.
76.655 Health Insurance Risk-Sharing Plan assessments credit.
76.66 Retaliatory taxation of nondomestic insurers.
76.67 Reciprocal taxation of foreign insurers.
76.68 License; issuance; collection of fees.
SUBCHAPTER IV
TELEPHONE COMPANY TAX
76.815 Combined reporting.
PUBLIC UTILITIES
76.01
76.01
Railroads and utilities, assessment. The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all air carriers, and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.
76.01 Annotation
The Department of Revenue's formula for determining the portion of an airline system's value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR,
77 Wis. 2d 152,
252 N.W.2d 337 (1977).
76.02(1)
(1) “Air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights, except an air carrier company whose property is exempt from taxation under s.
76.074 (2). In this subsection, “aircraft" means a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce.
76.02(2)
(2) “Company", without other designation or qualification, includes any railroad company, any conservation and regulation company, any air carrier company, and any pipeline company.
76.02(3)
(3) “Conservation and regulation company" means any person organized under the laws of this state for the conservation and regulation of the height and flow of water in public reservoirs within this state.
76.02(4)
(4) “Department", without other designation, means the department of revenue.
76.02(5)
(5) “Pipeline company" means any person that is not a light, heat and power company, as defined by s.
76.28 (1), and that is engaged in the business of transporting or transmitting gas, gasoline, oils, motor fuels or other fuels by means of pipelines.
76.02(6)
(6) “Railroad company" means any person owning and operating a railroad, or operating a railroad in this state, or owning or operating any station, depot, track, terminal or bridge in this state, for railroad purposes, except that “railroad company" does not include any county, city, village or town or any combination of them.
76.02(6m)
(6m) “Repair facility" means property on which a roundhouse, a repair shop, and a turntable are located and at which railcars and locomotives are built, maintained, and repaired.
76.02(8)
(8) “Special property" means the property of companies that is assessed under ss.
76.01 to
76.26.
76.025
76.025
Miscellaneous provisions. 76.025(1)(1)
The property taxable under s.
76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, excluding property that is exempt from the property tax under s.
70.11 (39) and
(39m), such motor vehicles as are exempt under s.
70.112 (5) and treatment plant and pollution abatement equipment exempt under s.
70.11 (21). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.
76.025(2)
(2) If the property of any company defined in s.
76.28 (1), except a qualified wholesale electric company as defined in s.
76.28 (1) (gm), is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.
76.025(3)
(3) Any air carrier company engaged solely in intrastate transportation and using the facilities of only one airport within this state is exempt from taxation under this subchapter and is subject to local assessment and taxation.
76.025(4)
(4) Nothing in this subchapter shall be construed to result in the levy, assessment or collection of taxes on property of a municipal water utility created under s.
198.22.
