Wis. Stat. § 70.114
This is the official text of Wis. Stat. § 70.114, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
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Official statutory text
(3) Ascertaining rate. Each year, the department shall ascertain the aggregate net general property tax rate for taxation districts to which aids are paid under this section.
(4) Payment required.
(a) Except as provided under par. (c) , on or before January 31, the department shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department within the taxation district on or before January 1 of the preceding year, the greater of an amount determined by multiplying each parcel’s estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09 , or three dollars and fifty cents per acre.
(b) On or before February 15, the taxation district treasurer shall pay to the treasurer of each taxing jurisdiction, from the amount received under par. (a) , the taxing jurisdiction’s proportionate share of the tax that would be levied on the parcel if it were taxable.
(c) The department shall withhold from the payment amount determined under par. (a) the state’s proportionate share of the tax that would be levied on the parcel if it were taxable and shall deposit that amount into the conservation fund.
History: 1989 a. 336 ; 1991 a. 39 ; 1997 a. 248 ; 2011 a. 32 ; 2013 a. 20 ; 2021 a. 58 .
(4) Payment required.
(a) Except as provided under par. (c) , on or before January 31, the department shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department within the taxation district on or before January 1 of the preceding year, the greater of an amount determined by multiplying each parcel’s estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09 , or three dollars and fifty cents per acre.
(b) On or before February 15, the taxation district treasurer shall pay to the treasurer of each taxing jurisdiction, from the amount received under par. (a) , the taxing jurisdiction’s proportionate share of the tax that would be levied on the parcel if it were taxable.
(c) The department shall withhold from the payment amount determined under par. (a) the state’s proportionate share of the tax that would be levied on the parcel if it were taxable and shall deposit that amount into the conservation fund.
History: 1989 a. 336 ; 1991 a. 39 ; 1997 a. 248 ; 2011 a. 32 ; 2013 a. 20 ; 2021 a. 58 .
Status: in_force · Read it on the official government site
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