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Code · Wisconsin · Chapter 70 — General property taxes

70.109 Presumption of taxability.

38 words·~1 min read·/wi/chapter-70/70-109

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70.109 Presumption of taxability. Exemptions under this chapter shall be strictly construed in every instance with a presumption that the property in question is taxable, and the burden of proof is on the person who claims the exemption.
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