US Lawyer Database

70.62 – County tax rate.

70.62 County tax rate. (1) County board to determine. The county board shall determine by resolution the amount of taxes to be levied in its county for the year. (3) Omitted tax. Whenever the county board of any county shall fail to apportion against any town, city or village thereof in any year any state, […]

70.63 – Apportionment of county and state taxes to municipalities.

70.63 Apportionment of county and state taxes to municipalities. (1) By county clerk. The county clerk shall apportion the county tax and the whole amount of state taxes and charges levied upon the county, as certified by the department of administration, among the towns, cities and villages of the county, according and in proportion to […]

70.64 – Review of equalized values.

70.64 Review of equalized values. (1) By tax appeals commission. The assessment and determination of the relative value of taxable general property in any county or taxation district, made by the department of revenue under s. 70.57, may be reviewed, and a redetermination of the value of such property may be made by the tax […]

70.65 – Tax roll.

70.65 Tax roll. (1) Clerk to prepare. Annually the clerk of the taxation district shall prepare a tax roll. The clerk shall begin preparation of the tax roll at a time sufficient to permit timely delivery of the tax roll under s. 74.03. (2) Content. The tax roll shall do all of the following: (a) […]

70.67 – Municipal treasurer’s bond; substitute for.

70.67 Municipal treasurer’s bond; substitute for. (1) The treasurer of each town, city, or village shall, unless exempted under sub. (2), execute and deliver to the county treasurer a bond, with sureties, to be approved, in case of a town treasurer, by the chairperson of the town, and in case of a city or village […]

70.575 – State assessment, time.

70.575 State assessment, time. The department, not later than August 15 in each year, shall total the assessments of counties made by the department of revenue under s. 70.57, and the total shall be known as the state assessment and shall be the full market value of all general property of the state liable to […]

70.58 – Forestation state tax.

70.58 Forestation state tax. (1) Except as provided in subs. (2) and (3), there is levied an annual tax of two-tenths of one mill for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57, for the purpose of acquiring, preserving and developing […]

70.60 – Apportionment of state tax to counties.

70.60 Apportionment of state tax to counties. (1) The department of administration shall compute the state tax chargeable against each county basing such computation upon the valuation of the taxable property of the county as determined by the department of revenue pursuant to s. 70.57. On or before the 4th Monday of August in each […]

70.511 – Delayed action of reviewing authority.

70.511 Delayed action of reviewing authority. (1) Value to be used in setting tax rate. If the reviewing authority has not completed its work prior to the time set by a municipality for establishing its current tax rate, the municipality shall use the total value, including contested values, shown in the assessment roll in setting […]

70.52 – Clerks to examine and correct rolls.

70.52 Clerks to examine and correct rolls. Each city, village, and town clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk shall correct all double assessments, imperfect descriptions, and other errors apparent on the roll, and correct the value of parcels of real property not liable to taxation. The clerk […]