Wisconsin Statutes

Wis. Stat. § 74.03 (2026)

Delivery of tax rolls

✓ current as of July 2026
Find cases: SyfertCases citing this section WI-LEGdocs.legis.wisconsin.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
74.0374.03Delivery of tax rolls.
74.03(1)(1)Except as provided in sub. (2), the clerk of the taxation district shall transfer the tax roll, prepared under s. 70.65, to the treasurer of the taxation district by December 8.
74.03(2)(2)The clerk of the taxation district shall transfer the tax roll, prepared under s. 70.65, to the treasurer of the taxation district by the 3rd Monday in December if the taxation district has in effect a policy under which it issues a check for the excess of the amount escrowed by a taxpayer and paid to the taxation district by December 31 over the amount of taxes due within 15 business days after the amount is paid to the taxation district.
74.03 HistoryHistory: 1987 a. 378; 1997 a. 315.
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1943–2026 · leading case: In Re Madison Hotel Assocs., 29 B.R. 1003 (W.D. Wis. 1983).
In Re Madison Hotel Assocs., 29 B.R. 1003 (W.D. Wis. 1983). “§ 74.03(4) is an example of a statutorily-triggered right to acceleration.”
Norwest Bank Wisconsin, N.A. v. Malachi Corp., 245 F. App'x 488 (6th Cir. 2007). “Wis. Stat. § 74.03 (2004) (depending on the policy that the taxing district has in place, the tax roll must be delivered to the treasurer of the tax district on either December 8 or the third Monday in December).”
United States v. Certain Lands, 49 F. Supp. 225 (W.D. Wis. 1943). · cites it 2× “The State of Wisconsin, and the City and County of Eau Claire are entitled to payment forthwith, out of said deposit, the full amount of said taxes assessed on May 1, 1942, plus interest as provided in Section 74.03 of the Wisconsin Statutes of 1941.”
Ian Nelson & Brandon Wagner, individually on behalf of all others similarly situated v. Sub-Zero, Inc. (W.D. Wis. 2026). “Code IND § 74.03 (1977). Despite these developments, neither the Wisconsin Legislature nor the Department defined the term “regular rate” in the 50-year period between when the term first appeared in the state statutes until the state legislature enacted Wis.”
United States Leather, Inc. v. City of Milwaukee (In Re United States Leather, Inc.), 271 B.R. 306 (Bankr. E.D. Wis. 2001). “The tax roll is then delivered to the local treasurer pursuant to § 74.03, Wis.Stats. Pursuant to § 70.01, Wis.”
— Wis. Stat. § 74.03(4) — 1 case
In Re Madison Hotel Assocs., 29 B.R. 1003 (W.D. Wis. 1983). “§ 74.03(4) is an example of a statutorily-triggered right to acceleration.”
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.