70.47 – Board of review proceedings.
70.47 Board of review proceedings. (1) Time and place of meeting. The board of review shall meet annually at any time during the 45-day period beginning on the 4th Monday of April, but no sooner than 7 days after the last day on which the assessment roll is open for examination under s. 70.45. In […]
70.48 – Assessor to attend board of review.
70.48 Assessor to attend board of review. The assessor or the assessor’s authorized representative shall attend without order or subpoena all hearings before the board of review and under oath submit to examination and fully disclose to the board such information as the assessor may have touching the assessment and any other matters pertinent to […]
70.49 – Affidavit of assessor.
70.49 Affidavit of assessor. (1) Before the meeting of the board of review, the assessor shall attach to the completed assessment roll an affidavit in a form prescribed by the department of revenue. (2) The value of all real and personal property entered into the assessment roll to which such affidavit is attached by the […]
70.40 – Occupational tax on iron ore concentrates.
70.40 Occupational tax on iron ore concentrates. (1) Every person operating an iron ore concentrates dock in this state shall on or before January 31 of each year pay an annual occupational tax equal to 5 cents per ton upon all iron ore concentrates handled by or over the dock during the year ending on […]
70.42 – Occupation tax on coal.
70.42 Occupation tax on coal. (1) Every person operating a coal dock in this state, other than a dock used solely in connection with an industry and handling no coal except that consumed by the industry, shall on or before January 31 of each year pay an annual occupation tax of a sum equal to […]
70.421 – Occupational tax on petroleum and petroleum products refined in this state.
70.421 Occupational tax on petroleum and petroleum products refined in this state. (1) Every person operating a crude oil refinery in this state, shall on or before January 31 of each year pay an annual occupation tax of a sum equal to 5 cents per ton upon all crude oil handled during the preceding year […]
70.43 – Correction of errors by assessors.
70.43 Correction of errors by assessors. (1) In this section, “palpable error” means an error under s. 74.33 (1). (2) If the assessor discovers a palpable error in the assessment of a tract of real estate or an item of personal property that results in the tract or property having an inaccurate assessment for the […]
70.44 – Assessment; property omitted.
70.44 Assessment; property omitted. (1) Real or personal property omitted from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing […]
70.45 – Return and examination of rolls.
70.45 Return and examination of rolls. When the assessment rolls have been completed in cities of the 1st class, they shall be delivered to the commissioner of assessments, in all other cities to the city clerk, in villages to the village clerk and in towns to the town clerk. At least 15 days before the […]
70.46 – Boards of review; members; organization.
70.46 Boards of review; members; organization. (1) Except as provided in sub. (1m) and s. 70.99, the supervisors and clerk of each town, the mayor, clerk and such other officers, other than assessors, as the common council of each city by ordinance determines, the president, clerk and such other officers, other than the assessor, as […]