Wisconsin Statutes
Wis. Stat. § 70.44 (2026)
Assessment; property omitted
✓ current as of July 2026
Find cases:
SyfertCases citing this section
WI-LEGdocs.legis.wisconsin.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
70.44(1)(1) Real property omitted from assessment in any of the 2 next previous years or personal property assessments made before January 1, 2024, and omitted from any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor’s best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall not apply to manufacturing property assessed by the department of revenue under s. 70.995.
70.44(2)(2) Any property assessment increased by a local board of review under s. 70.511 shall be entered in the assessment roll as prescribed under sub. (1).
70.44(3)(3) As soon as practicable, the assessor shall provide written notice concerning the discovery of property omitted from assessment and concerning that person’s appeal rights to the board of review to the owner of the property.
70.44 HistoryHistory: 1975 c. 39; 1983 a. 300; 1987 a. 378; 1991 a. 316; 1997 a. 35, 250; 1999 a. 32; 2023 a. 12.
Notes of Decisions
Cited in 6
cases, 1924–1999 · leading case: Wisconsin Cent. Ltd. v. Wisconsin Dep't of Revenue, 2000 WI App 14 (Wis. Ct. App. 1999).
Wisconsin Cent. Ltd. v. Wisconsin Dep't of Revenue, 2000 WI App 14 (Wis. Ct. App. 1999). “, with § 70.44, Stats., the "omitted property" statute for taxation of general property, 8 and its legislative history.”
Cent. Cheese Co. v. City of Marshfield, 109 N.W.2d 75 (Wis. 1961). “Sec. 70.44, Stats., provides for assessment of personal, as well as real property, omitted from assessment in any of five next-previous years unless previously reassessed.”
Marina Fontana v. Vill. of Fontana-On-Geneva Lake, 330 N.W.2d 211 (Wis. 1983). “” Section 70.44(1), Stats., provides in pertinent part: “70.”
State Ex Rel. Baker Mfg. Co. v. City of Evansville, 53 N.W.2d 795 (Wis. 1952). “Referring to sec. 70.44, Stats., the city says that the statute gives the taxation authorities power to reach back five years and add such omitted prop *608 erty to the rolls for those years.”
State ex rel. Pierce v. Jodon, 197 N.W. 189 (Wis. 1924). “Sec. 70.44, Stats. By the Court. — The judgment of the superior court is affirmed.”
Armory Realty Co. v. Olsen, 246 N.W. 513 (Wis. 1933). “” In 1925, however, the village of Shorewood placed the real estate of the association upon the assessment roll for that year and for the three previous years, pursuant to the provisions of sec. 70.44, Stats. Objection to the assessments was made by the association, but after…”
— Wis. Stat. § 70.44(1) — 1 case
Marina Fontana v. Vill. of Fontana-On-Geneva Lake, 330 N.W.2d 211 (Wis. 1983). “” Section 70.44(1), Stats., provides in pertinent part: “70.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.