Terms Used In Wisconsin Statutes 70.86
- Property: includes real and personal property. See Wisconsin Statutes 403.504
- real property: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 403.504
- Town: may be construed to include cities, villages, wards or districts. See Wisconsin Statutes 403.504
- Village: means incorporated village. See Wisconsin Statutes 403.504
The governing body of any city, village or town may at its option adopt a simplified system of describing real property in either the assessment roll or the tax roll or in both the assessment roll and tax roll of such city, village or town, and may from time to time amend or change such simplified system. Descriptions in property tax bills shall be as provided under s. 74.09 (3) (a).