2025 Statutes Index

Veterans’ memorials, 45.72

Veterans’ relief, 45.86

Forestation state tax, 70.58

Judgment against municipality, payment by, 66.0117 (1)

Lake protection and rehabilitation districts, 33.30 (3)

Metropolitan sewerage districts, 200.13 (2)

Schools:

Common and union schools:

School board, 120.12

School meeting, 120.10

Constitutional authority, X, 5

First class city, 119.46 to 119.485

Unified schools, 120.44

Special assessments and charges, see Special Assessments

State tax, apportionment of, 70.62

Technical college, 38.14

Towns:

Generally, 60.10

Harbor commissioners, 30.38 (14)

Libraries:

Exemption from county tax, 43.64 (2)

Levy for, 43.52

Metropolitan sewerage district commission levies, 200.55 (6)

Parks, 27.10

Parkways and boulevards, 27.11

Sanitation districts, 60.77

Soldiers’ memorials, 45.72

Utilities or transportation provided by contractor, 66.0815 (2)

Village, 61.46

taxation_16. public utilities and insurers 16. Public Utilities and Insurers

Generally, Ch. 76

Action, to collect tax, 76.22

Air carriers, 76.01, 76.025 (3)

Assessment:

Adjustment of, 76.075

By revenue department, 76.01, 76.07 (1)

Exempt property, 76.074

In name of operating company, 76.03 (4)

Review, utility may request, 76.08

Roll, 76.07 (2)

Car line companies, 76.39

Commercial property, net tax rate for, 76.125

Confidentiality of information, 76.30

Credits:

Early stage seed investment credit, 76.638

Economic development, 76.637

Low-income housing development, 76.639

Definitions of terms used, 76.02

Electric cooperatives, 76.48

Electricity sales at wholesale; license fees, 76.29

Exempt from other taxes, 76.23

Failure:

To make reports, effect, 76.05

To pay taxes, franchise forfeited, 76.14

Full market value of property, determination, 76.07 (5)

General structure:

Assessment, exemption, 70.112 (4), 76.23

Electric cooperative associations, license fees, 76.48 (1r)

Health insurance risk-sharing plan assessments credit, 76.655

Hearing on state assessment, 76.10

Insurers:

Certified capital investment credit, 76.635

Development zone activities credit, 76.636

Health insurance risk-sharing plan assessments credit, 76.655

License fees and premium taxes, 76.60 to 76.68

Investigation by department, 76.46

Lien of taxes, 76.13 (2), 76.22

Light, heat and power companies:

License fee in lieu of tax, 76.28

Property subject to local tax, 76.28 (9)

Manufacturing property, net tax rate for, 76.125

Miscellaneous provisions, 76.025

Notice of amount of assessment, 76.07 (3)

Omitted property, assessment, 76.09

Pipeline companies, 76.01

Powers of revenue department, 76.06

Premium taxes, 76.60 to 76.68

Presumption of regularity of revenue department proceedings, 76.18

Property, full market value determination, 76.07 (5)

Property in this state, determining, 76.07 (4g), (4r)

Property taxable, 76.03 (1)

Railroad companies, reports, form, 76.39 (3)

Railroads, taxes, deposited in transportation fund, 76.24

Rate, net for commercial and manufacturing property, 76.125

Reassessment, notice to companies, 76.15 (1)

Redetermination of assessment by Dane county circuit court, 76.08

Reports:

Effect of failure, 76.05

Form, penalty for late filing, 76.04