{"data":{"id":"us-wi/wis.-stat.-70.12","jurisdiction":"us-wi","citation":"Wis. Stat. § 70.12","heading":"Real property, where assessed.","body":"All real property not expressly exempt from taxation shall be entered upon the assessment roll in the assessment district where it lies.","path":["Chs. 70-79, Taxation","Chapter 70 General Property Taxes"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/70.12","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":"aca4eb5ccb1aecd8835da27915a59763709efde0bd02e5e3d8aad8f70584880a","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-70.119","next":"us-wi/wis.-stat.-70.13"},"notice":"GroundRules: Original legal text. Not legal advice."}