Rule of taxation uniform; income, privilege and occupation taxes

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SUMMARY

[As amended Nov. 1908, April 1927, April 1941, April 1961 and April 1974]

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The rule of taxation shall be uniform but the legislature may empower cities, villages or towns to collect and return taxes on real estate located therein by optional methods. Taxes shall be levied upon such property with such classifications as to forests and minerals including or separate or severed from the land, as the legislature shall prescribe. Taxation of agricultural land and undeveloped land, both as defined by law, need not be uniform with the taxation of each other nor with the taxation of other real property. Taxation of merchants' stock-in-trade, manufacturers' materials and finished products, and livestock need not be uniform with the taxation of real property and other personal property, but the taxation of all such merchants' stock-in-trade, manufacturers' materials and finished products and livestock shall be uniform, except that the legislature may provide that the value thereof shall be determined on an average basis. Taxes may also be imposed on incomes, privileges and occupations, which taxes may be graduated and progressive, and reasonable exemptions may be provided.

    [1905 J.R. 12, 1907 J.R. 29, 1907 c. 661, vote Nov. 1908; 1925 J.R. 62, 1927 J.R. 13, vote April 1927; 1939 J.R. 88, 1941 J.R. 18, vote April 1941; 1959 J.R. 78, 1961 J.R. 13, vote April 1961; 1971 J.R. 39, 1973 J.R. 29, vote April 1974]

Article VIII, §1 - ANNOT.

While a sale establishes value, the assessment still has to be equal to that on comparable property. Sub. (2) (b) requires the assessor to fix a value before classifying the land. It does not prohibit the assessor from considering the zoning of the property when it is used for some other purpose. State ex rel. Hensel v. Town of Wilson, 55 Wis. 2d 101, 197 N.W.2d 794.

The fact that land purchased for industrial development under s. 66.521, Stats. 1969, [now s. 66.1103] and leased to a private person is not subject to a tax lien if taxes are not paid does not violate the uniformity provision. State ex rel. Hammermill Paper Co. v. La Plante, 58 Wis. 2d 32, 205 N.W.2d 784.

The Housing Authority Act, in granting tax exemptions to bonds, does not violate this section. State ex rel. Warren v. Nusbaum, 59 Wis. 2d 391, 208 N.W.2d 780.

A law requiring a reduction in rent due to property tax relief does not violate the uniformity clause. It is not a tax law. State ex rel. Bldg. Owners v. Adamany, 64 Wis. 2d 280, 219 N.W.2d 274.

The denial of equal protection claimed by the taxpayer, by reason of the exclusion from...

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