{"data":{"id":"us-wi/wis.-stat.-76.82","jurisdiction":"us-wi","citation":"Wis. Stat. § 76.82","heading":"Assessment.","body":"The department, using the valuation methods prescribed in s. 70.32 (1) and s. 70.34, 2021 stats., shall assess the property that is taxable under s. 76.81 at its value as of January 1.","path":["Chs. 70-79, Taxation","Chapter 76 Taxation Of Public Utilities And Insurers","SUBCHAPTER IV TELEPHONE COMPANY TAX"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/76.82","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:38Z","sha256":"4bf2dab8462d4660f88af6f438e9976047e2ecdf3fde71b11f318ef88562966d","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-76.815","next":"us-wi/wis.-stat.-76.83"},"notice":"GroundRules: Original legal text. Not legal advice."}