Title: Marinette County (Wis.). Treasurer: Tax Rolls
Inclusive Dates: 1879-1982

Creator:

• Marinette County (Wis.). Treasurer

Call Number: Marinette Series 5

Quantity: 46.0 cubic feet (241 volumes) and 37 reels of microfilm (16 mm)

Repository:

Housed at the University of Wisconsin-Green Bay Archives and Area Research Center; owned by the Wisconsin Historical Society, Division of Library, Archives, and Museum Collections

Archival Locations:

UW-Green Bay Cofrin Library / Green Bay Area Research Ctr. (Map)

COLLECTION MAY BE STORED OFF-SITE: see catalog entry to request materials and for additional information.

Abstract:

Tax rolls containing a record of the assessed value and the amount of taxes levied and collected on each parcel of real estate in Marinette County. Typically included is a description of the property, name of the owner, assessed valuation, tax levied, and a record of payments. Records for 1879-1909 are generally complete; beginning in 1910 only every tenth year has been preserved through 1930, and selected years from 1915 to 1982.

Language: English

URL to cite for this finding aid: http://digital.library.wisc.edu/1711.dl/wiarchives.uw-whs-mari0005

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Since the organization of the Territory of Wisconsin, local governments have been required to assess the value of real estate and personal property in their jurisdictions and levy and collect taxes based on that assessment. In addition to collecting their own taxes, municipalities must also collect their share of taxes levied by the state, by the county, by school districts and in recent years by other special districts. These include vocational, technical and adult education districts, sewer districts, and inland lake protection and rehabilitation districts.

The procedure for assessing property and collecting taxes has remained essentially unchanged since 1836. An appointed local assessor calculates the value of taxable real estate and personal property in the municipality and enters that amount on the assessment roll along with a description of the property. The roll is forwarded to the local clerk (to a county clerk during the territorial period) who makes it available for public inspection. Individual taxpayers may then file objections with the Board of Review which is empowered to adjust assessments.

From this corrected assessment roll, the municipal clerk prepares a new record, the tax roll, which shows the assessed value and amount of taxes levied against each parcel of real estate and each owner of personal property. The finished tax roll is sent to the municipal treasurer for collection with payments being recorded directly on the roll. (Prior to 1868, a separate tax roll was not required, the levy of taxes being recorded directly on the tax roll.)

After a date and in a manner specified by the statute, the municipal treasurer settles accounts with the county and other jurisdictions for which the municipality has collected taxes. While the early statutes make no definite mention of the disposition of the tax rolls, local treasurers have been required since 1870 to transfer them to the county treasurer at the time of final settlement. The county treasurer then assumes responsibility for the collection of the remaining delinquent or delayed taxes. Since 1935 municipalities have had the option of retaining the personal property portion of the tax roll and collecting those delinquent taxes locally.

Current legislation relating to assessment and tax collection can be found in Chapters 70, 73, 74, and 75 of the Wisconsin Statutes. The role of the county in tax collection is described in detail in volume one of the Wisconsin Historical Records Survey's County Government in Wisconsin, Madison, 1942.

The tax rolls in this series are in bound volumes for the years 1879-1930. For 1935-1982, they are on microfilm produced by Marinette County.

The volumes in this series are not numbered so are listed below only by indicating their content. The microfilm listing indicates only the beginning and the ending content of each reel. For each year, the towns are filmed first, then the villages and the cities.

Marinette Series 5	Series: Volumes, 1879-1930
	1879
	Marinette, Town of
	Peshtigo, Town of
	1880
	Marinette, Town of
	Peshtigo, Town of
	1881
	Marinette, Town of
	Peshtigo, Town of
	1882
	Marinette, Town of
	Peshtigo, Town of
	1883
	Marinette, Town of
	Peshtigo, Town of
	1884
	Marinette, Town of
	Peshtigo, Town of
	1885
	Marinette, Town of
	Peshtigo, Town of
	1886
	Marinette, Town of
	Peshtigo, Town of
	1887
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1888
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1889
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1890
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1891
	Amberg
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1892
	Amberg
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1893
	Amberg
	Coleman
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1894
	Amberg
	Coleman
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1895
	Amberg
	Coleman
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1896
	Amberg
	Coleman
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1897
	Amberg
	Coleman
	Crivitz
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1898
	Amberg
	Coleman
	Crivitz
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1899
	Amberg
	Coleman
	Crivitz
	Dunbar
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1900
	Amberg
	Coleman
	Crivitz
	Dunbar
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1901
	Amberg
	Coleman
	Crivitz
	Dunbar
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1902
	Amberg
	Coleman
	Crivitz
	Dunbar
	Grover
	Marinette, City of
	Peshtigo, Town of
	Porterfield
	Wausaukee
	1903
	Amberg
	Coleman
	Crivitz
	Dunbar
	Grover
	Marinette, City of
	Peshtigo, Town of
	Peshtigo, City of
	Porterfield
	Pound
	Wausaukee
	1904
	Amberg
	Coleman
	Crivitz
	Dunbar
	Grover
	Marinette, City of
	Peshtigo, Town of
	Peshtigo, City of
	Porterfield
	Pound
	Wausaukee
	1905
	Amberg
	Athelstane
	Beaver
	Coleman, Village of
	Dunbar
	Grover
	Lake
	Marinette, City of
	Peshtigo
	Peshtigo, City of
	Porterfield
	Pound
	Stephenson
	Wausaukee
	1906
	Amberg, Town of
	Athelstane, Town of
	Beaver, Town of
	Coleman, Village of
	Dunbar, Town of
	Grover, Town of
	Lake, Town of
	Marinette, City of
	Peshtigo, Town of
	Peshtigo, City of
	Porterfield, Town of
	Pound, Town of
	Stephenson, Town of
	Wausaukee, Town of
	1907
	Amberg, Town of
	Athelstane, Town of
	Beaver, Town of
	Coleman, Village of
	Dunbar, Town of
	Grover, Town of
	Lake, Town of
	Marinette, City of
	Peshtigo, Town of
	Peshtigo, City of
	Porterfield, Town of
	Pound, Town of
	Stephenson, Town of
	Wausaukee, Town of
	1908
	Amberg, Town of
	Athelstane, Town of
	Beaver, Town of
	Coleman, Village of
	Dunbar, Town of
	Grover, Town of
	Lake, Town of
	Marinette, City of
	Peshtigo, Town of
	Peshtigo, City of
	Porterfield, Town of
	Pound, Town of
	Stephenson, Town of
	Wausaukee, Town of
	1909
	Amberg, Town of
	Athelstane, Town of
	Beaver, Town of
	Coleman, Village of
	Dunbar, Town of
	Grover, Town of
	Lake, Town of
	Marinette, City of
	Peshtigo, Town of
	Peshtigo, City of
	Porterfield, Town of
	Pound, Town of
	Stephenson, Town of
	Wausaukee, Town of
	1910
	Amberg
	Athelstane
	Beaver
	Coleman
	Dunbar
	Grover
	Lake
	Marinette, City of
	Middle Inlet
	Peshtigo, Town of
	Peshtigo, City of
	Porterfield
	Pound
	Stephenson
	Wausaukee
	1915
	Marinette County (cities and villages) real estate
	Marinette County (towns) real estate
	Marinette County personal property
	1920
	Marinette County (cities and villages) Note: [Tabulations only?]
	1925
	Marinette County (towns) real estate
	Marinette County personal property
	1930
	Marinette County (towns) Note: [Tabulations only?]
	Marinette County (A-M) Note: [Tabulations only?]
	Marinette County (N-Z) Note: [Tabulations only?]
	Marinette County (entire county) Note: [Tabulations only?]
	Marinette County personal property
	Series: Microfilm, 1935-1982	⇧
Reel   1	1935, Amberg, Town of-Peshtigo, City of
Reel   2	1935, Porterfield, Town of-Marinette, City of
Reel   3	1937, Amberg, Town of-, 1938, Marinette, City of
Reel   4	1939, Amberg, Town of-, 1941, Dunbar
Reel   5	1941, Goodman, Town of-Wausaukee, Village of
Reel   6	1941, Marinette, City of-, 1943, Marinette, City of
Reel   7	1944, Amberg, Town of-, 1946, Dunbar, Town of
Reel   8	1946, Goodman, Town of-, 1947, Marinette, City of
Reel   9	1948, Amberg, Town of-, 1949, Wagner, Town of
Reel   10	1949, Wausaukee, Town of-, 1951, Silver Cliff, Town of
Reel   11	1951, Stephenson, Town of-, 1953, Lake, Town of
Reel   12	1953, Middle Inlet, Town of-, 1954, Peshtigo, City of
Reel   13	1955, Amberg, Town of-, 1956, Stephenson
Reel   14	1956, Wagner, Town of-, 1958, Dunbar, Town of
Reel   15	1958, Goodman, Town of-, 1959, Stephenson, Town of
Reel   16	1959, Wagner, Town of-, 1961, Beaver, Town of
Reel   17	1961, Beecher, Town of-, 1962, Pembine, Town of
Reel   18	1962, Peshtigo, Town of-, 1963, Stephenson, Town of
Reel   19	1963, Wagner, Town of-, 1965, Goodman, Town of
Reel   20	1965, Grover, Town of-, 1966, Wagner, Town of
Reel   21	1966, Wausaukee, Town of-, 1968, Athelstane, Town of
Reel   22	1968, Beaver, Town of-, 1969, Porterfield, Town of
Reel   23	1969, Pound, Town of-, 1970, Niagara, Village of
Reel   24	1970, Pound, Village of-, 1972, Dunbar, Town of
Reel   25	1972, Goodman, Town of-, 1973, Middle Inlet, Town of
Reel   26	1973, Niagara-, 1974, Grover
Reel   27	1974, Lake-, 1975, Beecher
Reel   28	1975, Dunbar, Town of-, 1976, Amberg, Town of
Reel   29	1976, Athelstane, Town of-Marinette, City of
Reel   30	1976, Peshtigo, City of-, 1977, Coleman, Village of
Reel   31	1977, Crivitz, Village of-, 1978, Silver Cliff, Town of
Reel   32	1978, Stephenson, Town of-, 1979, Grover, Town of
Reel   33	1979, Lake, Town of-, 1980, Athelstane, Town of
Reel   34	1980, Beaver, Town of-Wausaukee, Village of
Reel   35	1980, Marinette, City of-, 1981, Stephenson, Town of
Reel   36	1981, Wagner, Town of-, 1982, Porterfield, Town of
Reel   37	1982, Pound, Town of-Peshtigo, City of