Wisconsin Statutes
Wis. Stat. § 76.09 (2026)
Assessment of omitted property
✓ current as of July 2026
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76.0976.09 Assessment of omitted property. Any property subject to assessment under this subchapter which has been omitted from assessment or which has not been included in any assessment already made in any of the 5 next previous years by mistake or inadvertence unless previously reassessed for the same year or years, shall be entered by the department upon its assessment and tax roll once additionally for each year so omitted, designating each additional entry as omitted for the year of omission and fixing the valuation and tax to each entry for a former year as the same should then have been assessed according to the best judgment of the department. The proceedings related to an assessment under this section shall be had and hearings given as far as practicable in accordance with this subchapter.
76.09 AnnotationA decision based on a view of law that is subsequently overturned is not a mistake under this section. Wisconsin Central Limited v. DOR, 2000 WI App 14, 232 Wis. 2d 323, 606 N.W.2d 226, 99-0194.
Notes of Decisions
Cited in 3
cases, 1928–1999 · 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). “The trial court ruled that § 76.09, Stats., gave DOR the authority to assess the railroads in the year 1994 for those prior years, because DOR had "omitted [property] from assessment [in those years] by mistake or inadvertence.”
Peninsular Power Co. v. Wisconsin Tax Comm'n, 218 N.W. 371 (Wis. 1928). “In order to obtain, that true value, sec. 76.09, Stats., provides that the Commission, “from the information obtained pursuant to section 70.”
Milwaukee Elec. Ry. & Light Co. v. Tax Comm'n, 242 N.W. 312 (Wis. 1932). “(The distinction between those terms appears from the definitions in sec. 76.09, Stats. 1931, as hereinbefore stated.”
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