74.01 Definitions. In this chapter:
(1) “General property taxes" means taxes levied upon general property, as defined in s. 70.02, and measured by the property's value.
(2) “Proportionate share of general property taxes", for any taxing jurisdiction, means the amount resulting from multiplying the total general property tax levy of the taxing jurisdiction, as reflected in the tax roll, by the percentage which results from dividing:
(a) The amount of general property taxes collected by the taxation district treasurer or county treasurer, through the last day of the month preceding the date upon which settlement is required, minus amounts previously settled or settled in full, by
(b) The amount of the total general property taxes levied on the taxation district tax roll.
(3) “Special assessment" means an amount entered in the tax roll as an assessment against real property to compensate for all or part of the costs of public work or improvements which benefit the property. “Special assessment" includes any interest and penalties assessed for nonpayment of the special assessment before it is placed in the tax roll.
(4) “Special charge" means an amount entered in the tax roll as a charge against real property to compensate for all or part of the costs to a public body of providing services to the property. “Special charge" includes any interest and penalties assessed for nonpayment of the special charge before it is placed in the tax roll. “Special charge" also includes penalties under s. 70.995 (12).
(5) “Special tax" means any amount entered in the tax roll which is not a general property tax, special assessment or special charge. “Special tax" includes any interest and penalties assessed for nonpayment of the tax before it is placed in the tax roll and any charge under s. 287.093 (1) (a) 2. that is placed on the tax roll under s. 287.093 (2).
(6) “Taxation district" means a city, village or town or, if a city or village lies in more than one county, that portion of the city or village which lies within a county.
(7) “Taxing jurisdiction" means any entity authorized by law to levy taxes on general property which is located within its boundaries.
History: 1987 a. 378; 1989 a. 335; 1999 a. 150 s. 672.
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.