70.65 Tax roll.
(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. 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:
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.
History: 1981 c. 20; 1983 a. 300, 532; 1985 a. 29; 1987 a. 27, 378.
A municipality is entitled to rely on the address provided on the transfer tax return until it is provided with information reasonably calculated to inform of a new address. Pocius v. Kenosha County, 231 Wis. 2d 596, 605 N.W.2d 915 (Ct. App. 1999), 98-3176.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.