Wisconsin § 76.01 - Railroads and utilities, assessment.
Full text of Wisconsin Wisconsin Statutes § 76.01 — Railroads and utilities, assessment., with citation guidance and answers to common questions.
§ 76.01. Railroads and utilities, assessment.
The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all air carriers, and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter. 76.01 History History: 1971 c. 23 ; 1979 c. 102 s. 236 (1) ; 1983 a. 27 ; 1985 a. 29 ; 1991 a. 39 ; 1995 a. 351 ; 2015 a. 216 . 76.01 Annotation The Department of Revenue’s formula for determining the portion of an airline system’s value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152 , 252 N.W.2d 337 (1977).
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 76.01
What does Wisconsin Statutes § 76.01 cover?
Section 76.01 ("Railroads and utilities, assessment.") 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 § 76.01?
A common citation format is "Wisconsin Statutes § 76.01" (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 § 76.01 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.