70.18 Personal property, to whom assessed.
(1) Personal property shall be assessed to the owner thereof, except that when it is in the charge or possession of some person other than the owner it may be assessed to the person so in charge or possession of the same. Telegraph and telephone poles, posts, railroad ties, lumber and all other manufactured forest products shall be deemed to be in the charge or possession of the person in occupancy or possession of the premises upon which the same shall be stored or piled, and the same shall be assessed to such person, unless the owner or some other person residing in the same assessment district, shall be actually and actively in charge and possession thereof, in which case it shall be assessed to such resident owner or other person so in actual charge or possession; but nothing contained in this subsection shall affect or change the rules prescribed in s. 70.13 respecting the district in which such property shall be assessed.
(2) Goods, wares and merchandise in storage in a commercial storage warehouse or on a public wharf shall be assessed to the owner thereof and not to the warehouse or public wharf, if the operator of the warehouse or public wharf furnishes to the assessor the names and addresses of the owners of all goods, wares and merchandise not exempt from taxation.
History: 1981 c. 20; 2005 a. 253.
Property whose title and most of the indicia of ownership is in the U.S. government may not be taxed under sub. (1) since the tax is on ownership, not use. State ex rel. General Motors Corp. v. City of Oak Creek, 49 Wis. 2d 299, 182 N.W.2d 481 (1971).
A trial court's finding, on stipulated facts, that the U.S. government was the beneficial owner and not subject to the personal property tax under sub. (1) constituted a conclusion of law; hence the supreme court was not limited in its review to the finding. Teledyne Industries, Inc. v. City of Milwaukee, 65 Wis. 2d 557, 223 N.W.2d 586 (1974).
Decisions permitting local taxation of the possession of federal property. Van Cleve. 1959 WLR 190.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 70 - General property taxes.
70.01 - General property taxes; upon whom levied.
70.02 - Definition of general property.
70.03 - Definition of real property.
70.04 - Definition of personal property.
70.043 - Mobile homes and manufactured homes.
70.045 - Taxation district defined.
70.05 - Valuation of property; assessors in cities, towns and villages.
70.055 - Expert assessment help.
70.06 - Assessments, where made; first class city districts; assessors; appointment, removal.
70.07 - Functions of board of assessors in first class cities.
70.075 - Functions of board of assessors in cities of the 2nd class.
70.09 - Official real property lister; forms for officers.
70.095 - Assessment roll; time-share property.
70.10 - Assessment, when made, exemption.
70.109 - Presumption of taxability.
70.11 - Property exempted from taxation.
70.111 - Personal property exempted from taxation.
70.112 - Property exempted from taxation because of special tax.
70.113 - State aid to municipalities; aids in lieu of taxes.
70.114 - Aids on certain state lands equivalent to property taxes.
70.115 - Taxation of real estate held by investment board.
70.119 - Payments for municipal services.
70.12 - Real property, where assessed.
70.13 - Where personal property assessed.
70.14 - Incorporated companies.
70.15 - Assessment of vessels.
70.17 - Lands, to whom assessed; buildings on exempt lands.
70.174 - Improvements on government-owned land.
70.18 - Personal property, to whom assessed.
70.19 - Assessment, how made; liability and rights of representative.
70.20 - Owner's liability when personalty assessed to another; action to collect.
70.21 - Partnership; estates in hands of personal representative; personal property, how assessed.
70.22 - Personal property being administered, how assessed.
70.23 - Duties of assessors; entry of parcels on assessment roll.
70.24 - Public lands and land mortgaged to state.
70.25 - Lands, described on rolls.
70.28 - Assessment as one parcel.
70.29 - Personalty, how entered.
70.32 - Real estate, how valued.
70.323 - Assessment of divided parcel.
70.327 - Valuation and assessment of property with contaminated wells.
70.337 - Tax exemption reports.
70.339 - Reporting requirements.
70.345 - Legislative intent; department of revenue to supply information.
70.35 - Taxpayer examined under oath or to submit return.
70.36 - False statement; duty of district attorney.
70.365 - Notice of changed assessment.
70.37 - Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
70.375 - Net proceeds occupation tax on mining of metallic minerals; computation.
70.38 - Reports, appeals, estimated liability.
70.385 - Collection of the tax.
70.39 - Collection of delinquent tax.
70.395 - Distribution and apportionment of tax.
70.396 - Use of metalliferous mining tax payments by counties.
70.3965 - Fund administrative fee.
70.397 - Oil and gas severance tax.
70.40 - Occupational tax on iron ore concentrates.
70.42 - Occupation tax on coal.
70.421 - Occupational tax on petroleum and petroleum products refined in this state.
70.43 - Correction of errors by assessors.
70.44 - Assessment; property omitted.
70.45 - Return and examination of rolls.
70.46 - Boards of review; members; organization.
70.47 - Board of review proceedings.
70.48 - Assessor to attend board of review.
70.49 - Affidavit of assessor.
70.501 - Fraudulent valuations by assessor.
70.502 - Fraud by member of board of review.
70.503 - Civil liability of assessor or member of board of review.
70.51 - Assessment review and tax roll in first class cities.
70.511 - Delayed action of reviewing authority.
70.52 - Clerks to examine and correct rolls.
70.53 - Statement of assessment and exemptions.
70.555 - Provisions directory.
70.57 - Assessment of counties and taxation districts by department.
70.575 - State assessment, time.
70.58 - Forestation state tax.
70.60 - Apportionment of state tax to counties.
70.63 - Apportionment of county and state taxes to municipalities.
70.64 - Review of equalized values.
70.67 - Municipal treasurer's bond; substitute for.
70.71 - Proceedings if roll not made.
70.72 - Clerical help on reassessment.
70.73 - Correction of tax roll.
70.74 - Lien of reassessed tax.
70.77 - Proceedings; inspection.
70.79 - Power of supervisor of equalization.
70.81 - Statement of expenses.
70.82 - Review of claims; payment.
70.83 - Deputies; neglect; reassessment.
70.84 - Inequalities may be corrected in subsequent year.
70.85 - Review of assessment by department of revenue.
70.855 - State assessment of commercial property.