Wisconsin Statutes
Wis. Stat. § 70.43 (2026)
Correction of errors by assessors
✓ current as of July 2026
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70.43(2)(2) If the assessor discovers a palpable error in the assessment of a tract of real estate or an item of personal property, for personal property assessments made before January 1, 2024, that results in the tract or property having an inaccurate assessment for the preceding year, the assessor shall correct that error by adding to or subtracting from the assessment for the preceding year. The result shall be the true assessed value of the property for the preceding year. The assessor shall make a marginal note of the correction on that year’s assessment roll.
70.43(3)(3) The dollar amount of the adjustment determined in the correction under sub. (2) shall be referred to the board of review and, if certified by that board, shall be entered in a separate section of the current assessment roll, as prescribed by the department of revenue, and shall be used to determine the amount of additional taxes to be collected or taxes to be refunded. The dollar amount of the adjustment may be appealed to the board of review in the same manner as other assessments. The taxes to be collected or refunded shall be determined on the basis of the net tax rate of the previous year, taking into account credits under s. 79.10. The taxes to be collected or refunded shall be reflected on the tax roll in the same manner as omitted property under s. 70.44, but any such adjustment may not be carried forward to future years. The governing body of the taxation district shall proceed under s. 74.41.
70.43(4)(4) As soon as practicable, the assessor shall provide written notice of the correction to the person assessed. That notice shall include information regarding that person’s appeal rights to the board of review.
70.43 AnnotationThis section provides a taxpayer with a substantive right and procedure to recover unlawful taxes. IBM Credit Corp. v. Village of Allouez, 188 Wis. 2d 143, 524 N.W.2d 132 (1994).
Notes of Decisions
Cited in 6
cases, 1981–1999 · leading case: IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994).
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “This case presents one issue: If a personal property tax is erroneously paid on tax-exempt property, and the taxpayer discovers the error after the date that the tax was due, is the taxpayer *146 entitled to a refund under sec. 70.43, Stats., 1 which provides for correction of a…”
Wisconsin Cent. Ltd. v. Wisconsin Dep't of Revenue, 2000 WI App 14 (Wis. Ct. App. 1999). “1981), as a case in which we applied this principle to a statute permitting corrections to assessors' errors — § 70.43, Stats., 1979-80. 13 DOR correctly points out that because we decided in Fountain that § 70.”
Marina Fontana v. Vill. of Fontana-On-Geneva Lake, 330 N.W.2d 211 (Wis. 1983). “Section 70.43, Stats., provides: “70.43 Correction of errors by assessors.”
St. Ex Rel. Levine v. Fox Point Review Bd., 528 N.W.2d 424 (Wis. 1995). “In short, the assessor failed to assess in the manner required by sec. 70.43(1), Stats. By disregarding the petitioners' evidence that the assessor failed to follow the statute, the board acted arbitrarily in reviewing and approving the assessments.”
State Ex Rel. Fountain v. City of Green Bay, 314 N.W.2d 904 (Wis. Ct. App. 1981). “Relying upon sec. 70.43, Stats., Green Bay assessed the property in 1980 at $150,600, plus $95,000.”
IBM Credit Corp. v. Vill. of Allouez, 508 N.W.2d 42 (Wis. Ct. App. 1993). “The village contends that the trial court erred by concluding that ICC was entitled to compel the village to refund erroneously paid taxes under sec. 70.43, Stats. 2 The village argues that sec.”
— Wis. Stat. § 70.43(1) — 2 cases
St. Ex Rel. Levine v. Fox Point Review Bd., 528 N.W.2d 424 (Wis. 1995). “In short, the assessor failed to assess in the manner required by sec. 70.43(1), Stats. By disregarding the petitioners' evidence that the assessor failed to follow the statute, the board acted arbitrarily in reviewing and approving the assessments.”
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “This case presents one issue: If a personal property tax is erroneously paid on tax-exempt property, and the taxpayer discovers the error after the date that the tax was due, is the taxpayer *146 entitled to a refund under sec. 70.43, Stats., 1 which provides for correction of a…”
— Wis. Stat. § 70.43(1)(c) — 1 case
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “This case presents one issue: If a personal property tax is erroneously paid on tax-exempt property, and the taxpayer discovers the error after the date that the tax was due, is the taxpayer *146 entitled to a refund under sec. 70.43, Stats., 1 which provides for correction of a…”
— Wis. Stat. § 70.43(2) — 1 case
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “This case presents one issue: If a personal property tax is erroneously paid on tax-exempt property, and the taxpayer discovers the error after the date that the tax was due, is the taxpayer *146 entitled to a refund under sec. 70.43, Stats., 1 which provides for correction of a…”
— Wis. Stat. § 70.43(3) — 1 case
IBM Credit Corp. v. Vill. of Allouez, 524 N.W.2d 132 (Wis. 1994). “This case presents one issue: If a personal property tax is erroneously paid on tax-exempt property, and the taxpayer discovers the error after the date that the tax was due, is the taxpayer *146 entitled to a refund under sec. 70.43, Stats., 1 which provides for correction of a…”
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