Legal Opinion

Opinion No. Oag 73-76, (1976)

Wisconsin Attorney General Reports

Decided October 4, 1976Published

1Opinion of the Court

DENNIS J. CONTA, Secretary, Department of Revenue

Your predecessor requested my opinion on the constitutionality of the Tax Increment Law created by ch. 105, Laws of 1975.

Under the act the Department of Revenue is charged with certain administrative responsibilities. Subsection (5) (b) of sec. 66.46 of the newly created statute requires the Department to determine and certify the aggregate full value of the taxable property of each taxation district adopting a tax increment financing project. This value constitutes the tax incremental base. Subsection (5) (f) requires the Department to give…

2Cases cited25 opinions

Nebbia v. New YorkSupreme Court of the United States · 1934
Harper v. Virginia Board of ElectionsSupreme Court of the United States · 1966
Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
State Ex Rel. Hammermill Paper Co. v. La PlanteWisconsin Supreme Court · 1973
Gottlieb v. City of MilwaukeeWisconsin Supreme Court · 1967

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