Wisconsin Statutes
Wis. Stat. § 76.02 (2026)
Definitions
✓ current as of July 2026
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76.02(1)(1) “Air carrier company” means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights, except an air carrier company whose property is exempt from taxation under s. 76.074 (2). In this subsection, “aircraft” means a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce.
76.02(2)(2) “Company”, without other designation or qualification, includes any railroad company, any conservation and regulation company, any air carrier company, and any pipeline company.
76.02(3)(3) “Conservation and regulation company” means any person organized under the laws of this state for the conservation and regulation of the height and flow of water in public reservoirs within this state.
76.02(5)(5) “Pipeline company” means any person that is not a light, heat and power company, as defined by s. 76.28 (1), and that is engaged in the business of transporting or transmitting gas, gasoline, oils, motor fuels or other fuels by means of pipelines.
76.02(6)(6) “Railroad company” means any person owning and operating a railroad, or operating a railroad in this state, or owning or operating any station, depot, track, terminal or bridge in this state, for railroad purposes, except that “railroad company” does not include any county, city, village or town or any combination of them.
76.02(6m)(6m) “Repair facility” means property on which a roundhouse, a repair shop, and a turntable are located and at which railcars and locomotives are built, maintained, and repaired.
76.02(8)(8) “Special property” means the property of companies that is assessed under ss. 76.01 to 76.26.
76.02 HistoryHistory: 1971 c. 23; 1971 c. 125 s. 521; 1977 c. 29; 1979 c. 102 s. 236 (1); 1981 c. 20; 1983 a. 27 ss. 1268j, 1268L, 2202 (45); 1985 a. 29; 1989 a. 31; 1991 a. 39; 1993 a. 27; 1995 a. 27, 225, 351; 1997 a. 35; 2001 a. 16; 2015 a. 216; 2023 a. 12.
Notes of Decisions
Cited in 11
cases, 1925–2006 · leading case: Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006).
Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006). “The legislature then provided in Wis. Stat. § 76.02 (1) that" '[a]ir carrier company' means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights, except an air carrier company whose property is exempt…”
Burlington N. R.R. v. Dep't of Revenue, 570 F. Supp. 585 (W.D. Wis. 1983). “Chicago & North Western is a “railroad company” within the meaning of Wis.Stat. § 76.02(2) and a “rail carrier” providing transportation subject to the jurisdiction of the Interstate Commerce Com *587 mission under subchapter I of Chapter 105 of Title 49 United States Code.”
Milwaukee Elec. Ry. & Light Co. v. Tax Comm'n, 242 N.W. 312 (Wis. 1932). “12 provides, “the commission shall compute and determine the average rate of taxation” throughout the state: the rate so arrived at “shall constitute the rate of taxation on the full market value of the property of the companies defined in section 76.02;” sec. 76.13 (1)…”
Chicago, M., St. P. & P. Rr. Co. v. Milwaukee, 176 N.W.2d 580 (Wis. 1970). “The taxes imposed by this chapter upon the property of the companies defined in section 76.02 shall be in lieu of all other taxes on such property necessarily used in the operation of the business of such companies in this state, except that the same shall be subject to special…”
Town of Howard v. Soo Line R.R., 217 N.W.2d 329 (Wis. 1974). “1 “The taxes imposed by this chapter upon the property of the companies defined in section 76.02 [railroad companies are included by see.”
Lincoln Fireproof Warehouse Co. v. City of Milwaukee, 241 N.W. 623 (Wis. 1932). “The statute under which the plaintiff claims the property is taxable by the Tax Commission is sec. 76.02, Stats., which provides that the commission shall assess and tax railroad property except real estate “not necessarily used” in operation of the road, which is made subject…”
Chicago, Milwaukee, St. Paul & Pac. R.R. v. City of Milwaukee, 176 N.W.2d 580 (Wis. 1970). “The taxes imposed by this chapter upon the property of the companies defined in section 76.02 shall be in lieu of all other taxes on such property necessarily used in the operation of the business of such companies in this state, except that the same shall be subject to special…”
United Airlines, Inc. v. Wisconsin Dep't of Revenue, 595 N.W.2d 49 (Wis. Ct. App. 1999). “On May 31, 1996, DOR assessed additional ad valorem taxes and interest against United Airlines, an air carrier company under § 76.02(1), Stats., for the tax years 1992 through 1994.”
Terminal Warehouse Co. v. City of Milwaukee, 238 N.W. 513 (Wis. 1931). “Commission is sec. 76.02, Stats., which provides that the commission shall assess and tax railroad property except real estate “not necessarily used” in operation of the road which is made subject to local taxation.”
Wisconsin Elec. Power Co. v. Town of Lake, 202 N.W. 195 (Wis. 1925). “(5), sec. 76.02, Stats., must be deemed a light, heat, and power company — in other words, a public utility — and as a public utility should be taxed.”
Wisconsin Pub. Serv. Corp. v. Oconto Cnty., 347 N.W.2d 908 (Wis. Ct. App. 1984). “§ 799 (1974), WPSC must continue to own the property and maintain its recreational character.”
— Wis. Stat. § 76.02(1) — 1 case
United Airlines, Inc. v. Wisconsin Dep't of Revenue, 595 N.W.2d 49 (Wis. Ct. App. 1999). “On May 31, 1996, DOR assessed additional ad valorem taxes and interest against United Airlines, an air carrier company under § 76.02(1), Stats., for the tax years 1992 through 1994.”
— Wis. Stat. § 76.02(2) — 1 case
Burlington N. R.R. v. Dep't of Revenue, 570 F. Supp. 585 (W.D. Wis. 1983). “Chicago & North Western is a “railroad company” within the meaning of Wis.Stat. § 76.02(2) and a “rail carrier” providing transportation subject to the jurisdiction of the Interstate Commerce Com *587 mission under subchapter I of Chapter 105 of Title 49 United States Code.”
— Wis. Stat. § 76.02(9) — 1 case
Wisconsin Pub. Serv. Corp. v. Oconto Cnty., 347 N.W.2d 908 (Wis. Ct. App. 1984). “§ 799 (1974), WPSC must continue to own the property and maintain its recreational character.”
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