Wisconsin Statutes 70.65 – Tax roll
Current as of: 2024 | Check for updates
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Terms Used In Wisconsin Statutes 70.65
- Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, things in action, evidences of debt and energy. See Wisconsin Statutes 990.01
- Property: includes real and personal property. See Wisconsin Statutes 990.01
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 990.01
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
(1) Clerk to prepare. Annually the clerk of the taxation district shall prepare a tax roll. The clerk shall begin preparation of the tax roll at a time sufficient to permit timely delivery of the tax roll under s. 74.03.
(2) Content. The tax roll shall do all of the following:
(a) As shown on the assessment roll:
1. Identify all the real property within the taxation district and, with respect to each description of real property, the name and address of the owner and the assessed value.
2. For assessments made before January 1, 2024, identify the name and address of the owners of all taxable personal property within the taxation district and the assessed value of each owner’s taxable personal property.
(b) With respect to each description of real property and each owner of taxable personal property and the personal property assessments made before January 1, 2024:
1. Show the total amount of taxes levied against the property by all taxing jurisdictions to which the property is subject.
2. Show all other taxes, assessments and charges against the property which are authorized by law to be collected as are taxes levied against property.
(c) Set forth the taxes, assessments and charges against property in the tax roll in a manner sufficiently organized and apportioned to permit collection and settlement of the taxes, assessments and charges under ch. 74.
(d) Show the total amount of taxes, assessments and charges to be collected against property within the taxation district.
(e) Direct the treasurer of the taxation district and the county treasurer to collect, under s. 74.07, the amount of taxes, assessments and charges under par. (d).
(f) Set forth any other information required by law or determined necessary by the department of revenue.
(3) Certification of correctness. The clerk of the taxation district shall certify, on the tax roll, that the information contained in the tax roll is accurate, to the clerk’s best knowledge.
(4) Form. The format of the tax roll shall be prescribed by the department of revenue under s. 70.09 (3).
(5) Delivery. The clerk of the taxation district shall transfer the tax roll under s. 74.03.