Chapter 70 — GENERAL PROPERTY TAXES
57 sections in this chapter.
Wis. Stat. § 70.35 Taxpayer examined under oath or to submit return
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70.35 Taxpayer examined under oath or to submit return. (1) For assessments made before January 1, 2024, to determine the amount and value of any personal property for which any person, firm, or corporation should be assessed, any assessor may examine such person or the managing …
Wis. Stat. § 70.36 False statement; duty of district attorney
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70.36 False statement; duty of district attorney. (1) For assessments made before January 1, 2024, any person in this state owning or holding any personal property that is subject to assessment, individually or as agent, trustee, guardian, personal representative, assignee, or re…
Wis. Stat. § 70.365 Notice of changed assessment
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70.365 Notice of changed assessment. When the assessor assesses any taxable real property, or any improvements taxed as personal property under s. 77.84 (1), and arrives at a different total than the assessment of it for the previous year, the assessor shall notify the person ass…
Wis. Stat. § 70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state
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70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state. (1) LEGISLATIVE FINDINGS. The legislature finds that: (a) The existence has been announced of several economically significant ore bodies containing copper, zinc, lead, taconite and othe…
Wis. Stat. § 70.375 Net proceeds occupation tax on mining of metallic minerals; computation
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70.375 Net proceeds occupation tax on mining of metallic minerals; computation. (1) DEFINITIONS. In ss. 70.37 to 70.3965: (ab) “Controlled entity” means a person at least 50 percent of the voting stock of which is owned directly or indirectly by another person who is engaged in m…
Wis. Stat. § 70.38 Reports, appeals, estimated liability
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70.38 Reports, appeals, estimated liability. (1) REPORTS. On or before June 15, persons mining metalliferous minerals shall file with the department a true and accurate report in the form the department deems necessary to administer the tax Updated 23-24 Wis. Stats. 32 under s. 7…
Wis. Stat. § 70.385 Collection of the tax
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70.385 Collection of the tax. All taxes as evidenced by the report under s. 70.38 (1) are due and payable to the department on or before June 15, and shall be deposited by the department with the secretary of administration. History: 1977 c. 31; 1981 c. 86; 1983 a. 27; 2003 a. 33…