Chapter 59 - ASSESSMENT OF LOCAL TAXES

Section 59:2 - Property subject to taxation; exceptions
Section 59:2A - Real property; mortgages; classifications
Section 59:2B - Certain types of interest or ownership taxable; liens; public purposes
Section 59:2C - Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies
Section 59:2D - Taxation of improved real estate based on value at issuance of occupancy permit; pro rata
Section 59:3B - Real estate acquired by eminent domain; exceptions
Section 59:3C - Pipe lines
Section 59:3E - Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
Section 59:3F - Classification for tax purposes of real property used for operation of child care facilities
Section 59:4 - Property taxable as personal estate
Section 59:5 - Property; exemptions
Section 59:5B - Appeals; eligibility for exemption under sec. 5, third clause; corporations or trusts
Section 59:5C - Exemptions for residential real property in cities or towns assessing at full and fair cash valuation
Section 59:5C 1/2 - Additional exemptions
Section 59:5C 3/4 - Residential exemptions; failure to receive exemption
Section 59:5D - Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees
Section 59:5E - Valuation of land held by city or town in another city or town; certification; appeals
Section 59:5F - Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees
Section 59:5G - Payment to cities or towns for property held for water supply or related purposes
Section 59:5H - Payments to municipalities for watersheds regulated by sec. 92:107A; difference in assessment
Section 59:5I - Exemption; conditions
Section 59:5J - Special assessments; historic owner-occupied residences
Section 59:5K - Property tax liability reduced in exchange for volunteer services; persons over age 60
Section 59:5L - Deferment of taxes for National Guard members and reservists
Section 59:5M - Exemption for market rate residential units in a certified housing development project
Section 59:5N - Program to allow veterans to provide volunteer services in exchange for reduction of property tax obligation
Section 59:5O - Property tax exemption for real property classified as Class One; ordinances or by-laws
Section 59:8 - Interstate, foreign trade or fishing ships or vessels; assessment; abatement
Section 59:8A - Farm animals; assessments; abatement; collection
Section 59:11 - Real estate
Section 59:12 - Mortgaged real estate
Section 59:12A - Statement of estate liable to taxation
Section 59:12B - Mortgagors and mortgagees deemed joint owners; tax bill
Section 59:12C - Taxes paid by tenant; recovery from landlord
Section 59:12D - Assessment against real estate of decedent; liability of heirs and devisees
Section 59:12E - Assessment against real estate of decedent; lien
Section 59:12F - Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership
Section 59:18 - Personal property; assessment
Section 59:19 - Mortgaged or pledged personal property; assessment
Section 59:20 - State treasurer; duties
Section 59:20A - Increase in assessments
Section 59:20B - Regional veterans' districts, regional water districts or regional sewerage districts; increase in assessments
Section 59:21 - Assessors; duties
Section 59:21A - Additional compensation of assessors for courses of study
Section 59:21A 1/2 - Certified assessors; compensation
Section 59:21B - Training programs for assessors
Section 59:21C - Limitations on total taxes assessed; determination by voters
Section 59:21D - Calculation of total limit; adjustment of limit; certification of amount of limit; approval
Section 59:23 - Annual assessment; amount; deductions; approval
Section 59:23A - Notice to municipal finance officers
Section 59:23B - Notice of abatements
Section 59:23D - Notice of preliminary tax
Section 59:24 - Railroad subscriptions; interest on debts
Section 59:25 - Additional assessments
Section 59:26 - Number of assessments
Section 59:27 - Assessors' neglect to assess
Section 59:28 - Unpaid taxes; collection
Section 59:29 - Notice of assessments; lists
Section 59:30 - Blank lists
Section 59:31 - Verification of lists; oaths
Section 59:31A - Verification of list of taxable personal property; issuance of summons
Section 59:32 - Inspection of lists
Section 59:33 - Storage warehouses; information regarding customers
Section 59:34 - Mortgagors and mortgagees; statements
Section 59:36 - Failure to furnish lists; estimating value
Section 59:37 - Conclusiveness of estimate
Section 59:38 - Fair cash valuation; classification of assessed valuation; taxable valuation
Section 59:38A - Pipelines; valuation; exceptions
Section 59:38D - Written return of information to determine valuation of real property
Section 59:38E - Testimony under oath concerning written return filed under sec. 38D or application for abatement
Section 59:38F - Written return of information to determine valuation of personal property
Section 59:38G - Testimony under oath concerning written return filed under sec. 38F
Section 59:38H - Transition payments to municipalities in which an affiliated generation facility is located
Section 59:39 - Telephone and telegraph companies; valuation of poles, wires, etc..
Section 59:40 - Telephone and telegraph companies; assessors; informing commissioners
Section 59:41 - Telephone and telegraph companies; returns
Section 59:42 - Telephone and telegraph companies; failure to make returns
Section 59:42A - Verification of accounting; powers of commissioner
Section 59:43 - Valuation and assessment books; public inspection
Section 59:44 - Lists; contents
Section 59:45 - Books and records of assessors furnished by municipalities; electronic format
Section 59:46 - Entries in books
Section 59:50 - Required books or records of assessors; explanatory notes
Section 59:51 - Exempted property; entries on valuation lists
Section 59:52 - Valuation lists; statement of assessors; penalties
Section 59:52A - Plans showing boundaries in city or town; delivery to court
Section 59:52B - Official inspection of valuation information, release of comparable sales data
Section 59:52C - Public access to terminals or other data processing equipment
Section 59:53 - Tax lists; commitment; warrants; collector of taxes
Section 59:54 - Tax lists; form; contents
Section 59:55 - Warrants; form; contents
Section 59:56 - Lost or destroyed warrants
Section 59:57 - Bills for taxes; due date; interest; overdue amounts; delivery date of payment
Section 59:57A - Unpaid taxes not in excess of one hundred dollars; interest
Section 59:57B - [Repealed]
Section 59:57C - Preliminary tax for real estate and personal property; notice; installment payments; delivery date of payments
Section 59:57D - Affidavit of address
Section 59:58 - Discounts on taxes; prohibition
Section 59:58A - Minimum abatement or refund of property tax
Section 59:59 - Abatements
Section 59:59A - Abatements for purpose of continuing environmental cleanup on sites zoned for commercial or industrial use where there has been release of oil or hazardous material
Section 59:60 - Records of abatements
Section 59:61 - Conditions of abatement
Section 59:61A - Discovery; failure to comply
Section 59:62 - Costs; prepayment
Section 59:63 - Notice of decision
Section 59:64 - Appeals; county commissioners; appellate tax board
Section 59:65 - Appeals; appellate tax board
Section 59:65A - Sale or taking real property for taxes; effect upon abatement
Section 59:65B - Appeals; inability to pay balance of tax
Section 59:65C - Late appeals
Section 59:65D - Mistake in payments; appeal; abatement
Section 59:69 - Reimbursement; interest
Section 59:70 - Certificate of abatement
Section 59:70A - Procedure after abatement
Section 59:71 - Uncollectible taxes; abatement
Section 59:72 - [Repealed]
Section 59:72A - Unpaid real estate taxes; abatement
Section 59:74 - Corporations liable to franchise taxes; abatement of local taxes; notice
Section 59:75 - Omitted property; assessments
Section 59:76 - Revision of valuation or classification
Section 59:77 - Reassessments
Section 59:78 - Collection of reassessed taxes
Section 59:78A - Real estate divided after assessment; apportionment of tax
Section 59:81 - Appeal from apportionment
Section 59:82 - Validity of excessive assessments
Section 59:83 - Corporations having capital stock divided into shares; returns by assessors
Section 59:86 - Exempted property; returns by assessors
Section 59:87 - Responsibility of assessors
Section 59:89 - Compromise assessments; penalties
Section 59:90 - Evasion of taxation; penalties
Section 59:91 - Fraudulent lists; penalties
Section 59:92 - Taverns and boarding houses; refusing information; penalties
Section 59:93 - Failure to assess required taxes; penalties
Section 59:94 - Violation of sec. 46; penalty