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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).
70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290.
70.02 70.02 Definition of general property. General property is all the taxable real and personal property defined in ss. 70.03 and 70.04 except that which is taxed under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property includes manufacturing property subject to s. 70.995, but assessment of that property shall be made according to s. 70.995.
70.03 70.03 Definition of real property.
70.03(1)(1)In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land" include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, except as provided in sub. (2) and except that for the purpose of time-share property, as defined in s. 707.02 (32), real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services, and club memberships.
70.03(2) (2)“Real property" and “real estate" do not include any permit or license required to place, operate, or maintain at a specific location one or more articles of personal property described under s. 70.04 (3) or any value associated with the permit or license.
70.03 Annotation Income that is attributable to land, rather than personal to the owner, is inextricably intertwined with the land and is transferable to future owners. This income may be included in the land's assessment because it appertains to the land. Income from managing separate off-site property may be inextricably intertwined with land and subject to assessment if the income is generated primarily on the assessed property itself. ABKA Ltd. v. Fontana-On-Geneva-Lake, 231 Wis. 2d 328, 603 N.W.2d 217 (1999), 98-0851.
70.04 70.04 Definition of personal property. In chs. 70 to 79, “personal property" includes all of the following:
70.04(1g) (1g)All goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term “real property," as defined in s. 70.03.
70.04(1r) (1r)Toll bridges; private railroads and bridges; saw logs, timber, and lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale, or shipment; beginning May 1, 1974, manufacturing machinery and equipment as defined in s. 70.11 (27), and entire property of companies defined in s. 76.28 (1), located entirely within one taxation district.
70.04(2) (2)Irrigation implements used by a farmer, including pumps, power units to drive the pumps, transmission units, sprinkler devices, and sectional piping.
70.04(3) (3)An off-premises advertising sign. In this subsection, “off-premises advertising sign" means a sign that does not advertise the business or activity that occurs at the site where the sign is located.
70.043 70.043 Mobile homes and manufactured homes.
70.043(1)(1)A mobile home, as defined in s. 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home or manufactured home owner. In this section, a mobile home or manufactured home is “set upon a foundation" if it is off its wheels and is set upon some other support.
70.043(2) (2)A mobile home, as defined in s. 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), is personal property if the land upon which it is located is not owned by the mobile home or manufactured home owner or if the mobile home or manufactured home is not set upon a foundation or connected to utilities.
70.043 History History: 1983 a. 342; 1985 a. 332 s. 253; 1999 a. 150 s. 672; 2007 a. 11.
70.043 Annotation Under sub. (1), a mobile home is an improvement to real property if the home is resting for more than a temporary time, in whole or in part, on some means of support other than its wheels. Ahrens v. Town of Fulton, 2002 WI 29, 251 Wis. 2d 135, 641 N.W.2d 423, 99-2466.
70.045 70.045 Taxation district defined. Except as provided in s. 70.114 (1) (e), in this chapter, “taxation district" means a town, village or city in which general property taxes are levied and collected.
70.045 History History: 1989 a. 336; 1991 a. 39 s. 3714.
70.05 70.05 Valuation of property; assessors in cities, towns and villages.
70.05(1)(1)The assessment of general property for taxation in all the towns, cities and villages of this state shall be made according to this chapter unless otherwise specifically provided. There shall be elected at the spring election one assessor for each taxation district not subject to assessment by a county assessor under s. 70.99 if election of the assessor is provided. Commencing with the 1977 elections and appointments made on and after January 1, 1977, no person may assume the office of town, village, city or county assessor unless certified by the department of revenue under s. 73.09 as qualified to perform the functions of the office of assessor. If a person who has not been so certified is elected to the office, the office shall be vacant and the appointing authority shall fill the vacancy from a list of persons so certified by the department of revenue.
70.05(2) (2)The governing body of any town, city or village not subject to assessment by a county assessor under s. 70.99 may provide for the selection of one or more assistant assessors to assist the assessor in the discharge of the assessor's duties.
70.05(3) (3)The assessment of property of manufacturing establishments subject to assessment under s. 70.995 shall be made according to that section.
70.05(4) (4)All assessment personnel, including personnel of a county assessor system under s. 70.99, appointed under this section on or after January 1, 1977, shall have passed an examination and have been certified by the department of revenue as qualified for performing the functions of the office.
70.05(4m) (4m)A taxation district assessor may not enter upon a person's real property for purposes of conducting an assessment under this chapter more than once in each year, except that an assessor may enter upon a person's real property for purposes of conducting an assessment under this chapter more often if the property owner consents. A property owner may deny entry to an assessor of the interior of the owner's residence if the owner has given prior notice to the assessor that the assessor may not enter the interior of the residence without the property owner's permission. Each taxation district assessor shall create and maintain a database identifying all such property owners in the taxation district. A property owner's refusal to allow the assessor to enter the interior of the owner's residence shall not preclude the property owner from appearing before the board of review to object to the property's valuation, as provided under s. 70.47 (7), and the assessor may not increase the property's valuation based solely on the property owner's refusal to allow entry.
70.05(4n) (4n)If a taxation district assessor is requesting to view the interior of a residence, the assessor shall provide written notice to the property owner of the property owner's rights regarding the inspection of the interior of the owner's residence. The notice shall be in substantially the following form:
PROPERTY OWNER RIGHTS
You have the right to refuse entry into your residence pursuant to section 70.05 (4m) of the Wisconsin statutes. Entry to view your property is prohibited unless voluntarily authorized by you. Pursuant to section 70.05 (4m) of the Wisconsin statutes, you have the right to refuse a visual inspection of the interior of your residence and your refusal to allow an interior inspection of your residence will not be used as the sole reason for increasing your property tax assessment. Refusing entry to your residence also does not prohibit you from objecting to your assessment pursuant to section 70.47 (7) of the Wisconsin statutes. Please indicate your consent or refusal to allow an interior visual inspection of your residence.
70.05(5) (5)
70.05(5)(a)(a) In this subsection:
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