Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)
Wis. Stat. § 70.44
Assessment; property omitted
70.44(1)
# (1)
Real property omitted from assessment in any of the 2 next previous years or personal property assessments made before January 1, 2024, and omitted from any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor’s best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43 , and collected on the tax roll for such entry. This section shall not apply to manufacturing property assessed by the department of revenue under s. 70.995 .
70.44(2)
# (2)
Any property assessment increased by a local board of review under s. 70.511 shall be entered in the assessment roll as prescribed under sub. (1) .
70.44(3)
# (3)
As soon as practicable, the assessor shall provide written notice concerning the discovery of property omitted from assessment and concerning that person’s appeal rights to the board of review to the owner of the property.
Source: view the official text
In this chapter (40 sections)
- 70.20 · Owner’s liability when personalty assessed to another; action…
- 70.21 · Partnership; estates in hands of personal representative;…
- 70.22 · Personal property being administered, how assessed
- 70.23 · Duties of assessors; entry of parcels on assessment roll
- 70.24 · Public lands and land mortgaged to state
- 70.25 · Lands, described on rolls
- 70.27 · Assessor’s plat
- 70.28 · Assessment as one parcel
- 70.29 · Personalty, how entered
- 70.30 · Aggregate values
- 70.32 · Real estate, how valued
- 70.34 · Personalty
- 70.35 · Taxpayer examined under oath or to submit return
- 70.36 · False statement; duty of district attorney
- 70.37 · Net proceeds occupation tax on persons extracting metalliferous…
- 70.38 · Reports, appeals, estimated liability
- 70.39 · Collection of delinquent tax
- 70.40 · Occupational tax on iron ore concentrates
- 70.42 · Occupation tax on coal
- 70.43 · Correction of errors by assessors
- 70.44 · Assessment; property omitted
- 70.045 · Taxation district defined
- 70.45 · Return and examination of rolls
- 70.46 · Boards of review; members; organization
- 70.47 · Board of review proceedings
- 70.48 · Assessor to attend board of review
- 70.49 · Affidavit of assessor
- 70.50 · Delivery of roll
- 70.51 · Assessment review and tax roll in first class cities
- 70.52 · Clerks to examine and correct rolls
- 70.53 · Statement of assessment and exemptions
- 70.055 · Expert assessment help
- 70.55 · Special messenger
- 70.56 · Lost roll
- 70.57 · Assessment of counties and taxation districts by department
- 70.58 · Forestation state tax
- 70.60 · Apportionment of state tax to counties
- 70.62 · County tax rate
- 70.63 · Apportionment of county and state taxes to municipalities
- 70.64 · Review of equalized values