Wisconsin Statutes
Wis. Stat. § 70.045 (2026)
Taxation district defined
✓ current as of July 2026
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70.04570.045 Taxation district defined. Except as provided in s. 70.114 (1) (e), in this chapter, “taxation district” means a town, village or city in which general property taxes are levied and collected.
70.045 AnnotationA 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 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.
Notes of Decisions
Cited in 11
cases (4 in the last 5 years), 1995–2025 · leading case: Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001).
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Wis. Stat. § 70.045 . Each taxation district is required to have an assessor, and this assessor may be appointed or elected.”
Vincent Milewski v. Town of Dover, 2017 WI 79 (Wis. 2017). “§§ 70.045 , 70.05(5). A full revaluation is required periodically "to meet the requirements of fair and uniform assessment.”
City of Waukesha v. City of Waukesha Bd. of Review, 2021 WI 89 (Wis. 2021). “" See Wis. Stat. § 70.045 (defining a "taxation district" as "a town, village or city in which general property taxes are levied and collected").”
Metro. Assocs. v. City of Milwaukee, 2011 WI 20 (Wis. 2011). “" Wis. Stat. § 70.045 . Wis. Stat. § 70.47 (13) (1999-2000).”
Town of Eagle v. Christensen, 529 N.W.2d 245 (Wis. Ct. App. 1995). “The Town of Eagle also contends that declaratory relief would necessarily mean that the amount of taxes it contributes to the joint school district would decrease and points out that the legislature has made taxation districts, including towns, an interested party in board of…”
Wisconsin Prop. Taxpayers, Inc. v. Town of Buchanan, 2023 WI 58 (Wis. 2023). “§ 70.045 . A utility district is not a taxation district under the statutory definition, which means it may not impose property taxes at all; only the municipality may do so.”
City of Waukesha v. City of Waukesha Bd. of Review (Wis. Ct. App. 2020). “¶13 Here, the City’s mayor appoints the assessor, whose term is indefinite and whose appointment is subject to confirmation by the common council.”
Vincent Milewski v. Town of Dover (Wis. 2017). “§§ 70.045 , 70.05(5). A full revaluation is required periodically "to meet the requirements of fair and uniform assessment.”
Vincent Milewski v. Town of Dover (Wis. 2017). “§§ 70.045 , 70.05(5). A full revaluation is required periodically "to meet the requirements of fair and uniform assessment.”
North Cent. Conservancy Trust, Inc. v. Town of Harrison (Wis. Ct. App. 2023). “§ 70.045. 6 No. 2022AP185 ¶14 A tax is considered “unlawful” if imposed on a “property [that] is exempt by law from taxation.”
Scott K. Matthews v. City of Madison (Wis. Ct. App. 2025). “§ 70.045 (defining taxation districts to include cities, such as Madison, in which “general property taxes are levied and collected”).”
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