Wisconsin Statutes
Wis. Stat. § 70.23 (2026)
Duties of assessors; entry of parcels on assessment roll
✓ current as of July 2026
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70.23(1)(1) The assessor shall enter upon the assessment roll opposite to the name of the person to whom assessed, if any, as before provided in regular order as to lots and blocks, sections and parts of sections, a correct and pertinent description of each parcel of real property in the assessment district and the number of acres in each tract containing more than one acre.
70.23(2)(2) When 2 or more lots or tracts owned by the same person are considered by the assessor to be so improved or occupied with buildings as to be practically incapable of separate valuation, the lots or tracts may be entered as one parcel. Whenever any tract, parcel or lot of land has been surveyed and platted and a plat of the platted ground filed or recorded according to law, the assessor shall designate the several lots and subdivisions of the platted ground as the lots and subdivisions are fixed and designated by the plat.
Notes of Decisions
Cited in 1
case, 2017–2017 · leading case: Clear Channel Outdoor, Inc. v. City of Milwaukee, 2017 WI App 15 (Wis. Ct. App. 2017).
Clear Channel Outdoor, Inc. v. City of Milwaukee, 2017 WI App 15 (Wis. Ct. App. 2017). “Contrary to Clear Channel's argument, the billboard permits fit the statutory definition of real property even though no method of taxation of billboard permits is expressly described in Wis. Stat. §§ 70.23 and 70.32. ¶ 14. Next, Clear Channel contends that further proof that…”
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