70.114 (1) (e), in this chapter, “taxation district” means a town, village or city in which general property taxes are levied and collected. History: 1989 a. 336; 1991 a. 39 s. 3714. A utility district established under s. 66.0827 is not a taxation district under this section, which means the utility district may not impose property taxes at all; only the municipality may do so. Although a town may establish a utility district, the town itself levies the taxes to fund the district; the town later allocates the funds
Updated 23-24 Wis. Stats.
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raised to the utility district. Wisconsin Property Taxpayers, Inc. v. Town of Buchanan, 2023 WI 58, 408 Wis. 2d 287, 992 N.W.2d 100, 22-1233.