Wisconsin § 70.23 - Duties of assessors; entry of parcels on assessment roll.
Full text of Wisconsin Wisconsin Statutes § 70.23 — Duties of assessors; entry of parcels on assessment roll., with citation guidance and answers to common questions.
§ 70.23. Duties of assessors; entry of parcels on assessment roll.
70.23(1) (1) The assessor shall enter upon the assessment roll opposite to the name of the person to whom assessed, if any, as before provided in regular order as to lots and blocks, sections and parts of sections, a correct and pertinent description of each parcel of real property in the assessment district and the number of acres in each tract containing more than one acre. 70.23(2) (2) When 2 or more lots or tracts owned by the same person are considered by the assessor to be so improved or occupied with buildings as to be practically incapable of separate valuation, the lots or tracts may be entered as one parcel. Whenever any tract, parcel or lot of land has been surveyed and platted and a plat of the platted ground filed or recorded according to law, the assessor shall designate the several lots and subdivisions of the platted ground as the lots and subdivisions are fixed and designated by the plat. 70.23 History History: 1971 c. 215 ; 1983 a. 532 ; 1993 a. 491 ; 1997 a. 35 , 253 ; 1999 a. 96 .
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 70.23
What does Wisconsin Statutes § 70.23 cover?
Section 70.23 ("Duties of assessors; entry of parcels on assessment roll.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 70.23?
A common citation format is "Wisconsin Statutes § 70.23" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 70.23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.