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70.15   Assessment of vessels.
70.17   Lands, to whom assessed; buildings on exempt lands.
70.174   Improvements on government-owned land.
70.177   Federal property.
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.
70.27   Assessor's plat.
70.28   Assessment as one parcel.
70.29   Personalty, how entered.
70.30   Aggregate values.
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.
70.34   Personalty.
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.
70.50   Delivery of roll.
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.
70.55   Special messenger.
70.555   Provisions directory.
70.56   Lost roll.
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.
70.62   County tax rate.
70.63   Apportionment of county and state taxes to municipalities.
70.64   Review of equalized values.
70.65   Tax roll.
70.67   Municipal treasurer's bond; substitute for.
70.68   Collection of taxes.
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.
70.75   Reassessments.
70.76   Board of correction.
70.77   Proceedings; inspection.
70.78   Affidavit; filing.
70.79   Power of supervisor of equalization.
70.80   Compensation; fees.
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.
70.86   Descriptions, simplified system.
70.99   County assessor.
70.995   State assessment of manufacturing property.
70.01 70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 292.31 (8) (i) or 292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to “this chapter" do not include ss. 70.37 to 70.395.
70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. Milwaukee v. Shoup Voting Machine Corp. 54 Wis. 2d 549, 196 N.W.2d 694 (1972).
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2017-18 Wisconsin Statutes updated through 2019 Wis. Act 186 and through all Supreme Court and Controlled Substances Board Orders filed before and in effect on November 3, 2020. Published and certified under s. 35.18. Changes effective after November 3, 2020, are designated by NOTES. (Published 11-3-20)