{"data":{"id":"us-wi/wis.-stat.-70.109","jurisdiction":"us-wi","citation":"Wis. Stat. § 70.109","heading":"Presumption of taxability.","body":"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.","path":["Chs. 70-79, Taxation","Chapter 70 General Property Taxes"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/70.109","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:34Z","sha256":"94d8c8d950eb04b38de7aaadfdde84d47ed3fa1be0a060e2f1f5e26d614212fd","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-70.10","next":"us-wi/wis.-stat.-70.11"},"notice":"GroundRules: Original legal text. Not legal advice."}