Wisconsin Statutes & Annotations
Chapter 76 - Taxation of public utilities and insurers.
76.17 - Immaterial irregularities.

76.17 Immaterial irregularities. No tax assessed upon any of the general property of the state and no average rate determined by said department as herein required, shall be held invalid on account of any assessment or tax roll not having been made or proceedings had within the time required by law, or on account of the property having been assessed without the name of the owner, or in the name of any corporation or person other than the owner, or on account of any other irregularity, informality or omission, if the method and manner of ascertaining and determining the average rate of taxation on property in this state is in substantial accordance with law.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 76 - Taxation of public utilities and insurers.

76.01 - Railroads and utilities, assessment.

76.02 - Definitions.

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.

76.07 - 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.

76.15 - Reassessment.

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.

76.22 - Tax lien; sale.

76.23 - Exemption from other taxation.

76.24 - Distribution of revenue.

76.25 - Experts and employees.

76.26 - Court fees.

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.

76.39 - Car line taxes.

76.46 - Powers of investigation.

76.48 - License fees, electric cooperatives.

76.54 - Motor carriers and urban transit companies; municipal taxation.

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.

76.645 - Penalties.

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.

76.69 - Deduction for personal property taxes.

76.80 - Definitions.

76.81 - Imposition.

76.815 - Combined reporting.

76.82 - Assessment.

76.83 - Report; payment.

76.84 - Administration.