Wis. Stat. § 70.01
General property taxes; upon whom levied
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70.0170.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 292.31 (8) (i) or 292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to “this chapter” do not include ss. 70.37 to 70.395.
70.01 HistoryHistory: 1977 c. 29 s. 1646 (3); 1977 c. 31, 203; 1987 a. 378; 1993 a. 453; 1995 a. 227; 1997 a. 27.
70.01 AnnotationThe enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549, 196 N.W.2d 694 (1972).
70.01 AnnotationProperty held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290.
70.01 AnnotationAs a general matter, Wisconsin is without power to tax Ojibwe lands owned by tribal members within the Bad River, Lac Courte Oreilles, Lac du Flambeau, and Red Cliff reservations created in an 1854 treaty. That is true even though the parcels in question are fully alienable, meaning their current owners can sell them at will. Under the facts of this case, the tribal lands were sold by past tribal owners to non-Indians before coming back into tribal ownership, but the one-time act of alienating reservation property to a non-Indian did not surrender the parcel’s tax immunity for all time. Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin v. Evers, 46 F.4th 552 (2022).
Notes of Decisions
Cited in 34
cases (3 in the last 5 years), 1957–2024 · leading case: Adams Outdoor Advertising, Ltd. v. City of Madison
Adams Outdoor Advertising, Ltd. v. City of Madison (2006)
“Wis. Stat. §§ 70.01 and 70.02. Real property is "not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto[.”
Clear Channel Outdoor, Inc. v. City of Milwaukee (2017)
“The billboard permits fit the statutory definitions of real property which must be taxed pursuant to Wis. Stat. §§ 70.01 , 70.02 and 70.03 and Adams.”
Vincent Milewski v. Town of Dover (2017)
“But it maintains that a tax assessor's "viewing" of the interior of the Milewskis' property is not a "search" within the meaning of the Fourth Amendment.”
Van Dyke v. United States (1957)
“However, defendant contends that according to the wording of 70.”
Allright Properties, Inc. v. City of Milwaukee (2009)
“See Wis. Stat. § 70.01 ("Taxes shall he levied, under this chapter, upon all general property in this state except property that is exempt from taxation.”
City of Franklin v. Crystal Ridge, Inc. (1993)
“Section 70.01, Stats., authorizes the levy of taxes "upon all general property in this state except property that is exempt from taxation.”
Pulsfus Poultry Farms, Inc. v. Town of Leeds (1989)
“” Section 70.01, Stats. Tax exemption statutes are matters of legislative grace, and they are to be strictly construed against the granting of the exemption.”
ABKA Ltd. Partnership v. Board of Review (1999)
“Wis. Stat. §§ 70.01 , 70.02. "Real property" includes the land itself, all improvements on the land, and "all fixtures and rights and privileges appertaining thereto.”
First Wisconsin Trust Co. v. Rosen (1988)
“Rosen argues, and the trial court agreed, that in determining the "rights of all persons” in the surplus, sec. 70.01, Stats., becomes applicable. Section 70.”
Covenant Healthcare System, Inc. v. City of Wauwatosa (2011)
“See Wis. Stat. § 70.01 . The burden of showing that a property is exempt from *535 taxation is on the party seeking exemption.”
Saddle Ridge v. Bd. for Town of Pacific (2010)
“Section 70.01 provides that "[t]axes shall be levied .”
Wisconsin Property Taxpayers, Inc. v. Town of Buchanan (2023)
“Wis. Stat. § 70.01 ("Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation.”
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