Wisconsin § 70.045 - Taxation district defined.
Full text of Wisconsin Wisconsin Statutes § 70.045 — Taxation district defined., with citation guidance and answers to common questions.
§ 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. 70.045 History History: 1989 a. 336 ; 1991 a. 39 s. 3714 . 70.045 Annotation 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 .
Frequently Asked Questions About Wisconsin § 70.045
What does Wisconsin Statutes § 70.045 cover?
Section 70.045 ("Taxation district defined.") 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 § 70.045?
A common citation format is "Wisconsin Statutes § 70.045" (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 § 70.045 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.