Wis. Stat. » CHAPTER 76 — TAXATION OF PUBLIC UTILITIES AND INSURERS
Wisconsin Statutes

Wis. Stat. § 76.01 (2026)

Railroads and utilities, assessment

✓ current as of July 2026
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76.0176.01 Railroads and utilities, assessment. The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all air carriers, and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.
76.01 HistoryHistory: 1971 c. 23; 1979 c. 102 s. 236 (1); 1983 a. 27; 1985 a. 29; 1991 a. 39; 1995 a. 351; 2015 a. 216.
76.01 AnnotationThe Department of Revenue’s formula for determining the portion of an airline system’s value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152, 252 N.W.2d 337 (1977).
Notes of Decisions
Cited in 4 cases, 1977–2019 · leading case: Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006).
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Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006). · cites it 4× “5 See Wis. Stat. §§ 76.01 , 76.02, and 76.23. Each air carrier's property is valued on a company-wide basis, and a percentage of this amount is attributed to Wisconsin for purposes of calculating the ad valorem tax.”
Burlington N. R.R. v. Dep't of Revenue, 570 F. Supp. 585 (W.D. Wis. 1983). · cites it 2× “Wis.Stat. §§ 76.01, 76.02(10). Chapter 76, Wisconsin Statutes, provides for the assessment of all operating railroad property located within this state and the levying and collection of an ad valorem property tax thereon.”
Union Pac. R.R. Co. v. Wis. Dep't of Revenue, 360 F. Supp. 3d 861 (W.D. Wis. 2019). · cites it 15× “" Wis. Stat. § 76.01 . Since at least the 2006 tax year, Union Pacific has reported its custom computer software as exempt property in its filings with DOR.”
Nw. Airlines, Inc. v. Dep't of Revenue, 252 N.W.2d 337 (Wis. 1977). “1 Sec. 76.01, Stats., provides in part: “The department of revenue shall make an annual assessment of the property .”
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.