Wisconsin § 76.09 - Assessment of omitted property.
Full text of Wisconsin Wisconsin Statutes § 76.09 — Assessment of omitted property., with citation guidance and answers to common questions.
§ 76.09. Assessment of omitted property.
Any property subject to assessment under this subchapter which has been omitted from assessment or which has not been included in any assessment already made in any of the 5 next previous years by mistake or inadvertence unless previously reassessed for the same year or years, shall be entered by the department upon its assessment and tax roll once additionally for each year so omitted, designating each additional entry as omitted for the year of omission and fixing the valuation and tax to each entry for a former year as the same should then have been assessed according to the best judgment of the department. The proceedings related to an assessment under this section shall be had and hearings given as far as practicable in accordance with this subchapter. 76.09 History History: 1979 c. 102 s. 236 (1) ; 1995 a. 225 . 76.09 Annotation A decision based on a view of law that is subsequently overturned is not a mistake under this section. Wisconsin Central Limited v. DOR, 2000 WI App 14 , 232 Wis. 2d 323 , 606 N.W.2d 226 , 99-0194 .
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 76.09
What does Wisconsin Statutes § 76.09 cover?
Section 76.09 ("Assessment of omitted property.") 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 § 76.09?
A common citation format is "Wisconsin Statutes § 76.09" (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 § 76.09 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.