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70.01 - General property taxes; upon whom levied. - 70.01 General property taxes; upon whom levied. Taxes shall be...
70.02 - Definition of general property. - 70.02 Definition of general property. General property is all the...
70.03 - Definition of real property. - 70.03 Definition of real property. (1) In chs. 70 to...
70.04 - Definition of personal property. - 70.04 Definition of personal property. In chs. 70 to 79,...
70.043 - Mobile homes and manufactured homes. - 70.043 Mobile homes and manufactured homes. (1) A mobile home,...
70.045 - Taxation district defined. - 70.045 Taxation district defined. Except as provided in s. 70.114...
70.05 - Valuation of property; assessors in cities, towns and villages. - 70.05 Valuation of property; assessors in cities, towns and villages....
70.055 - Expert assessment help. - 70.055 Expert assessment help. If the governing body of any...
70.06 - Assessments, where made; first class city districts; assessors; appointment, removal. - 70.06 Assessments, where made; first class city districts; assessors; appointment,...
70.07 - Functions of board of assessors in first class cities. - 70.07 Functions of board of assessors in first class cities....
70.075 - Functions of board of assessors in cities of the 2nd class. - 70.075 Functions of board of assessors in cities of the...
70.08 - Assessment district. - 70.08 Assessment district. The term “assessment district" is used to...
70.09 - Official real property lister; forms for officers. - 70.09 Official real property lister; forms for officers. (1) Lister,...
70.095 - Assessment roll; time-share property. - 70.095 Assessment roll; time-share property. For the purpose of time-share...
70.10 - Assessment, when made, exemption. - 70.10 Assessment, when made, exemption. The assessor shall assess all...
70.109 - Presumption of taxability. - 70.109 Presumption of taxability. Exemptions under this chapter shall be...
70.11 - Property exempted from taxation. - 70.11 Property exempted from taxation. The property described in this...
70.1105 - Taxed in part. - 70.1105 Taxed in part. (1) Property that is exempt under...
70.111 - Personal property exempted from taxation. - 70.111 Personal property exempted from taxation. The property described in...
70.112 - Property exempted from taxation because of special tax. - 70.112 Property exempted from taxation because of special tax. The...
70.113 - State aid to municipalities; aids in lieu of taxes. - 70.113 State aid to municipalities; aids in lieu of taxes....
70.114 - Aids on certain state lands equivalent to property taxes. - 70.114 Aids on certain state lands equivalent to property taxes....
70.115 - Taxation of real estate held by investment board. - 70.115 Taxation of real estate held by investment board. All...
70.119 - Payments for municipal services. - 70.119 Payments for municipal services. (1) The state and the...
70.12 - Real property, where assessed. - 70.12 Real property, where assessed. All real property not expressly...
70.13 - Where personal property assessed. - 70.13 Where personal property assessed. (1) All personal property shall...
70.14 - Incorporated companies. - 70.14 Incorporated companies. The residence of an incorporated company, for...
70.15 - Assessment of vessels. - 70.15 Assessment of vessels. (1) That in consideration of an...
70.17 - Lands, to whom assessed; buildings on exempt lands. - 70.17 Lands, to whom assessed; buildings on exempt lands. (1)...
70.174 - Improvements on government-owned land. - 70.174 Improvements on government-owned land. Improvements made by any person...
70.177 - Federal property. - 70.177 Federal property. Property the taxation of which the federal...
70.18 - Personal property, to whom assessed. - 70.18 Personal property, to whom assessed. (1) Personal property shall...
70.19 - Assessment, how made; liability and rights of representative. - 70.19 Assessment, how made; liability and rights of representative. (1)...
70.20 - Owner's liability when personalty assessed to another; action to collect. - 70.20 Owner's liability when personalty assessed to another; action to...
70.21 - Partnership; estates in hands of personal representative; personal property, how assessed. - 70.21 Partnership; estates in hands of personal representative; personal property,...
70.22 - Personal property being administered, how assessed. - 70.22 Personal property being administered, how assessed. (1) In case...
70.23 - Duties of assessors; entry of parcels on assessment roll. - 70.23 Duties of assessors; entry of parcels on assessment roll....
70.24 - Public lands and land mortgaged to state. - 70.24 Public lands and land mortgaged to state. The secretary...
70.25 - Lands, described on rolls. - 70.25 Lands, described on rolls. In all assessments and tax...
70.27 - Assessor's plat. - 70.27 Assessor's plat. (1) Who may order. Whenever any area...
70.28 - Assessment as one parcel. - 70.28 Assessment as one parcel. No assessment of real property...
70.29 - Personalty, how entered. - 70.29 Personalty, how entered. The assessor shall place in one...
70.30 - Aggregate values. - 70.30 Aggregate values. Every assessor shall ascertain and set down...
70.32 - Real estate, how valued. - 70.32 Real estate, how valued. (1) Real property shall be...
70.323 - Assessment of divided parcel. - 70.323 Assessment of divided parcel. (1) Determination of value. (a)...
70.327 - Valuation and assessment of property with contaminated wells. - 70.327 Valuation and assessment of property with contaminated wells. In...
70.337 - Tax exemption reports. - 70.337 Tax exemption reports. (1) By March 31 of each...
70.339 - Reporting requirements. - 70.339 Reporting requirements. (1) By March 15 each person that...
70.34 - Personalty. - 70.34 Personalty. All articles of personal property shall, as far...
70.345 - Legislative intent; department of revenue to supply information. - 70.345 Legislative intent; department of revenue to supply information. The...
70.35 - Taxpayer examined under oath or to submit return. - 70.35 Taxpayer examined under oath or to submit return. (1)...
70.36 - False statement; duty of district attorney. - 70.36 False statement; duty of district attorney. (1) Any person...
70.365 - Notice of changed assessment. - 70.365 Notice of changed assessment. When the assessor assesses any...
70.37 - Net proceeds occupation tax on persons extracting metalliferous minerals in this state. - 70.37 Net proceeds occupation tax on persons extracting metalliferous minerals...
70.375 - Net proceeds occupation tax on mining of metallic minerals; computation. - 70.375 Net proceeds occupation tax on mining of metallic minerals;...
70.38 - Reports, appeals, estimated liability. - 70.38 Reports, appeals, estimated liability. (1) Reports. On or before...
70.385 - Collection of the tax. - 70.385 Collection of the tax. All taxes as evidenced by...
70.39 - Collection of delinquent tax. - 70.39 Collection of delinquent tax. (1) Taxes due and unpaid...
70.395 - Distribution and apportionment of tax. - 70.395 Distribution and apportionment of tax. (1) Definition. In this...
70.396 - Use of metalliferous mining tax payments by counties. - 70.396 Use of metalliferous mining tax payments by counties. Counties...
70.3965 - Fund administrative fee. - 70.3965 Fund administrative fee. There is imposed an investment and...
70.397 - Oil and gas severance tax. - 70.397 Oil and gas severance tax. (1) Definitions. In this...
70.40 - Occupational tax on iron ore concentrates. - 70.40 Occupational tax on iron ore concentrates. (1) Every person...
70.42 - Occupation tax on coal. - 70.42 Occupation tax on coal. (1) Every person operating a...
70.421 - Occupational tax on petroleum and petroleum products refined in this state. - 70.421 Occupational tax on petroleum and petroleum products refined in...
70.43 - Correction of errors by assessors. - 70.43 Correction of errors by assessors. (1) In this section,...
70.44 - Assessment; property omitted. - 70.44 Assessment; property omitted. (1) Real or personal property omitted...
70.45 - Return and examination of rolls. - 70.45 Return and examination of rolls. When the assessment rolls...
70.46 - Boards of review; members; organization. - 70.46 Boards of review; members; organization. (1) Except as provided...
70.47 - Board of review proceedings. - 70.47 Board of review proceedings. (1) Time and place of...
70.48 - Assessor to attend board of review. - 70.48 Assessor to attend board of review. The assessor or...
70.49 - Affidavit of assessor. - 70.49 Affidavit of assessor. (1) Before the meeting of the...
70.50 - Delivery of roll. - 70.50 Delivery of roll. Except in counties that have a...
70.501 - Fraudulent valuations by assessor. - 70.501 Fraudulent valuations by assessor. Any assessor, or person appointed...
70.502 - Fraud by member of board of review. - 70.502 Fraud by member of board of review. Any member...
70.503 - Civil liability of assessor or member of board of review. - 70.503 Civil liability of assessor or member of board of...
70.51 - Assessment review and tax roll in first class cities. - 70.51 Assessment review and tax roll in first class cities....
70.511 - Delayed action of reviewing authority. - 70.511 Delayed action of reviewing authority. (1) Value to be...
70.52 - Clerks to examine and correct rolls. - 70.52 Clerks to examine and correct rolls. Each city, village,...
70.53 - Statement of assessment and exemptions. - 70.53 Statement of assessment and exemptions. (1) Upon the correction...
70.55 - Special messenger. - 70.55 Special messenger. Whenever any town, city or village clerk...
70.555 - Provisions directory. - 70.555 Provisions directory. The directions herein given for the assessing...
70.56 - Lost roll. - 70.56 Lost roll. (1) New assessment. Whenever the assessment roll...
70.57 - Assessment of counties and taxation districts by department. - 70.57 Assessment of counties and taxation districts by department. (1)...
70.575 - State assessment, time. - 70.575 State assessment, time. The department, not later than August...
70.58 - Forestation state tax. - 70.58 Forestation state tax. (1) Except as provided in subs....
70.60 - Apportionment of state tax to counties. - 70.60 Apportionment of state tax to counties. (1) The department...
70.62 - County tax rate. - 70.62 County tax rate. (1) County board to determine. The...
70.63 - Apportionment of county and state taxes to municipalities. - 70.63 Apportionment of county and state taxes to municipalities. (1)...
70.64 - Review of equalized values. - 70.64 Review of equalized values. (1) By tax appeals commission....
70.65 - Tax roll. - 70.65 Tax roll. (1) Clerk to prepare. Annually the clerk...
70.67 - Municipal treasurer's bond; substitute for. - 70.67 Municipal treasurer's bond; substitute for. (1) The treasurer of...
70.68 - Collection of taxes. - 70.68 Collection of taxes. (1) Collection in certain cities. In...
70.71 - Proceedings if roll not made. - 70.71 Proceedings if roll not made. (1) Whenever any town,...
70.72 - Clerical help on reassessment. - 70.72 Clerical help on reassessment. Whenever a reassessment or reassessments...
70.73 - Correction of tax roll. - 70.73 Correction of tax roll. (1) Before delivery. (a) If...
70.74 - Lien of reassessed tax. - 70.74 Lien of reassessed tax. (1) Whenever any tax or...
70.75 - Reassessments. - 70.75 Reassessments. (1) Reassessments, how made. (a) 1. The owners...
70.76 - Board of correction. - 70.76 Board of correction. (1) Notice, proof. (a) In the...
70.77 - Proceedings; inspection. - 70.77 Proceedings; inspection. Such board shall carefully examine and consider...
70.78 - Affidavit; filing. - 70.78 Affidavit; filing. Upon the completion of the work of...
70.79 - Power of supervisor of equalization. - 70.79 Power of supervisor of equalization. If the reassessment is...
70.80 - Compensation; fees. - 70.80 Compensation; fees. The person or persons making such reassessment...
70.81 - Statement of expenses. - 70.81 Statement of expenses. Upon completion of the review of...
70.82 - Review of claims; payment. - 70.82 Review of claims; payment. The statements and vouchers mentioned...
70.83 - Deputies; neglect; reassessment. - 70.83 Deputies; neglect; reassessment. If any person appointed or required...
70.84 - Inequalities may be corrected in subsequent year. - 70.84 Inequalities may be corrected in subsequent year. If any...
70.85 - Review of assessment by department of revenue. - 70.85 Review of assessment by department of revenue. (1) Complaint....
70.855 - State assessment of commercial property. - 70.855 State assessment of commercial property. (1) Applicability. The department...
70.86 - Descriptions, simplified system. - 70.86 Descriptions, simplified system. The governing body of any city,...
70.99 - County assessor. - 70.99 County assessor. (1) A county assessor system may be...
70.995 - State assessment of manufacturing property. - 70.995 State assessment of manufacturing property. (1) (a) In this...