76.17 – Immaterial irregularities.
76.17 Immaterial irregularities. No tax assessed upon any of the general property of the state and no average rate determined by said department as herein required, shall be held invalid on account of any assessment or tax roll not having been made or proceedings had within the time required by law, or on account of […]
76.18 – Presumption of regularity.
76.18 Presumption of regularity. The proceedings of the department shall be presumed to be regular and the determination of the department shall not be impaired, vitiated or set aside by any court upon any grounds not affecting the substantial justice of the tax. The provisions in this subchapter prescribing a date or period at or […]
76.22 – Tax lien; sale.
76.22 Tax lien; sale. (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided […]
76.13 – Levy; tax roll; lien.
76.13 Levy; tax roll; lien. (1) The department shall compute and levy a tax upon the property of each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and 76.08, at the average net rate of taxation determined under s. 76.126. The amount of tax to be paid by each […]
76.14 – Remedies for nonpayment of taxes.
76.14 Remedies for nonpayment of taxes. All taxes levied under this subchapter upon the property of any company defined in s. 76.02, which are not paid at the time provided by law, shall thereupon become delinquent and bear interest at the rate of 1.5 percent per month until actually paid. Upon a showing by the […]
76.11 – Aggregate of all general property taxes.
76.11 Aggregate of all general property taxes. (1) The department on or before August 15, upon returns from the secretary of state or from county, town, city and village officers, or both, shall ascertain and determine the aggregate tax in the whole state for state, county and local purposes levied on the general property of […]
76.125 – Net tax rate for commercial and manufacturing property.
76.125 Net tax rate for commercial and manufacturing property. (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2., of manufacturing property under s. 70.32 (2) (a) 3. and of […]
76.126 – Average net rate of taxation.
76.126 Average net rate of taxation. The department shall compute the average net rate of taxation by subtracting the aggregate state property tax credits paid under s. 79.10 from the aggregate tax determined under s. 76.11 and dividing that result by the state assessment of the general property of the state upon which those taxes […]
76.07 – Assessment.
76.07 Assessment. (1) Duty of department. The department on or before September 15 in each year shall, according to its best knowledge and judgment, ascertain and determine the full market value of the property of each company within the state. (2) Relation to state valuation; description. The value of the property of each of said […]
76.075 – Adjustments of assessments.
76.075 Adjustments of assessments. Within 4 years after the due date, or extended due date, of the report under s. 76.04, any person subject to taxation under this subchapter may request the department to make, or the department may make, an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. […]