The assessor shall assess all taxable property as of the close of January 1 of each year. Except in cities of the 1st class and 2nd class cities that have a board of assessors under s. 70.075, the assessment shall be finally completed before the first Monday in April. All real property conveyed by condemnation or in any other manner to the state, any county, city, village or town by gift, purchase, tax deed or power of eminent domain before January 2 in such year shall not be included in the assessment. Assessment of manufacturing property subject to s. 70.995 shall be made according to that section.
Wis. Stat. § 70.10
Assessment, when made, exemption
Applied in 8 court decisions — leading case Ronald L. Collison v. City of Milwaukee Board of Review (2021)
Most recently applied in Nudo Holdings, LLC v. Board of Review for the City of Kenosha (April 2022)
1973 c. 90; 1977 c. 29; 1981 c. 20; 2023 a. 12
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.