Legal Opinion
(1973)
Wisconsin Attorney General Reports
Decided March 5, 1973PublishedCited by 1 opinion
1Opinion of the Court
EDWARD A. WIEGNER, Secretary, Department of Revenue
You have requested my opinion "on whether the mill rate limitations imposed on the levying of property taxes by towns, villages and cities by secs. 60.18 (1), 61.46 (1), 62.12 (4) and65.07 (1) of the Statutes apply to local assessed values or to full values."
It is my opinion that these mill rate limitations apply to local assessed values which do not exceed full values.
It is a matter of common knowledge that in nearly every municipality in the State of Wisconsin property is assessed for tax purposes based upon a valuation lower than its full…
2Cases cited5 opinions
- State ex rel. Marinette, Tomahawk & Western Railway Co. v. Common Council of TomahawkWisconsin Supreme Court · 1897
- State Ex Rel. Baker Manufacturing Co. v. City of EvansvilleWisconsin Supreme Court · 1952
- Dean v. GleasonWisconsin Supreme Court · 1862
- Peninsular Power Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1928
- School District No. 4 v. First Wisconsin Co.Wisconsin Supreme Court · 1925