The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all air carriers, and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.
Wis. Stat. § 76.01
Railroads and utilities, assessment
Applied in 2 court decisions — leading case Burlington Northern Railroad v. Department of Revenue (1983)
Most recently applied in Union Pac. R.R. Co. v. Wis. Dep't of Revenue (March 2019)
1971 c. 23; 1979 c. 102 s. 236 (1); 1983 a. 27; 1985 a. 29; 1991 a. 39; 1995 a. 351; 2015 a. 216
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.