Go to Previous Versions
of
this Section
2025 Wisconsin Statutes & Annotations
Chapter 70 - General property taxes.
70.045 - Taxation district defined.
Universal Citation:
WI Stat § 70.045 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
70.045 Taxation district defined. Except as provided in s. 70.114 (1) (e), in this chapter, “taxation district” means a town, village or city in which general property taxes are levied and collected.
History: 1989 a. 336; 1991 a. 39 s. 3714.
A utility district established under s. 66.0827 is not a taxation district under this section, which means the utility district may not impose property taxes at all; only the municipality may do so. Although a town may establish a utility district, the town itself levies the taxes to fund the district; the town later allocates the funds raised to the utility district. Wisconsin Property Taxpayers, Inc. v. Town of Buchanan, 2023 WI 58, 408 Wis. 2d 287, 992 N.W.2d 100, 22-1233.
Disclaimer: These codes may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
