76.02 (4) The term "department," "Department", without other designation, means the department of revenue.
Note: Amends provision for conformity with current style.
35,261 Section 261. 76.02 (2) of the statutes is renumbered 76.02 (6) and amended to read:
76.02 (6) Any "Railroad company" means any person, association, company or corporation, owning and operating a railroad, or operating a railroad in this state, or owning or operating any station, depot, track, terminal, or bridge, in this state, for railroad purposes, shall be deemed a railroad company, except that any such property owned by "railroad company" does not include any county, city, village, or town or any combination thereof is exempt from taxation under this chapter of them.
Note: Amends provision for conformity with current style.
35,262 Section 262. 76.02 (5) of the statutes, as affected by 1995 Wisconsin Act 225, is renumbered 76.02 (7) and amended to read:
76.02 (7) Any "Sleeping car company" means any person, association, company or corporation, not being that is not a railroad company as defined in sub. (2), owning any cars known as and that owns any dining, buffet, chair, parlor or sleeping cars which that are used upon railroads within this state, unless the ownership of those cars is identical with to that of the railroads on which they are operated, shall be considered a sleeping car company.
Note: Amends provision for conformity with current style.
35,263 Section 263. 76.02 (5a) of the statutes is renumbered 76.02 (1) and amended to read:
76.02 (1) Any "Air carrier company" means any person, association, company or corporation engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights shall be deemed an air carrier company. The term. In this subsection, "aircraft" shall mean means a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce.
Note: Amends provision for conformity with current style.
35,264 Section 264. 76.02 (5b) of the statutes is renumbered 76.02 (5) and amended to read:
76.02 (5) Any "Pipeline company" means any person, association, company or corporation which that is not a light, heat and power company, as defined by s. 76.28 (1), and which that is engaged in the business of transporting or transmitting gas, gasoline, oils, motor fuels, or other fuels, by means of pipelines shall be deemed a pipeline company.
Note: Amends provision for conformity with current style.
35,265 Section 265. 76.02 (7) of the statutes is renumbered 76.02 (3) and amended to read:
76.02 (3) Any company or corporation "Conservation and regulation company" means any person organized under the laws of this state for the conservation and regulation of the height and flow of water in public reservoirs within this state, shall be deemed a conservation and regulation company.
Note: Amends provision for conformity with current style.
35,266 Section 266. 76.02 (9) of the statutes, as affected by 1995 Wisconsin Act 351, is renumbered 76.02 (2).
Note: Renumbers provision for more appropriate placement.
35,267 Section 267. 76.02 (10) of the statutes is renumbered 76.025 (1).
Note: Renumbers provision for more appropriate placement.
35,268 Section 268. 76.02 (11) of the statutes, as affected by 1995 Wisconsin Act 27, is renumbered 76.025 (2).
Note: Renumbers provision for more appropriate placement.
35,269 Section 269. 76.02 (11a) of the statutes is renumbered 76.025 (3) and amended to read:
76.025 (3) Any air carrier as defined in sub. (5a) company engaged solely in intrastate transportation and using the facilities of only one airport within the this state, shall be excepted is exempt from taxation under this subchapter and shall be is subject to local assessment and taxation.
Note: Renumbers provision for more appropriate placement, and amends language for greater conformity with current style.
35,270 Section 270. 76.02 (12) of the statutes is renumbered 76.02 (8) and amended to read:
76.02 (8) The "Special property" means the property of the public utilities enumerated in this section and companies that is assessed under ss. 76.01 to 76.26 shall be known as special property.
Note: Renumbers provision for more appropriate placement, and amends language for greater conformity with current style.
35,271 Section 271. 76.02 (13) of the statutes is renumbered 76.025 (4) and amended to read:
76.025 (4) Nothing in this subchapter contained shall be construed to result in the levy, assessment, or collection of taxes on property of a municipal water utility created under s. 198.22.
Note: Renumbers provision for more appropriate placement, and amends language for greater conformity with current style.
35,272 Section 272. 76.025 (title) of the statutes is created to read:
76.025 (title) Miscellaneous provisions.
Note: Renumbering by this bill creates a new s. 76.025.
35,273 Section 273. 76.28 (4) (intro.) of the statutes, as affected by 1995 Wisconsin Act 351, is renumbered 76.28 (4) (a).
Note: The "(a)" was inadvertently omitted from 1996 Wis. Act 351.
35,274 Section 274. 76.28 (9) of the statutes is amended to read:
76.28 (9) Property subject to local tax. The license fees imposed by this section upon the gross revenues of light, heat and power companies as defined in sub. (1) (e) shall be in lieu of all other taxes on all property used and useful in the operation of the business of such companies in this state, except that the same shall be subject to special assessments for local improvements. If a general structure is used and useful in part in the operation of the business of those companies in this state and in part for nonoperating purposes, the license fees imposed by this section are in place of the percentage of all other taxes on the property that fairly measures and represents the extent of the use and usefulness in the operation of the business of those companies in this state, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements. Property defined in s. 76.02 (11) under s. 76.025 (2) shall not be taxed under this section, but shall be subject to local assessment and taxation.
Note: This bill renumbers s. 76.02 (11) to s. 76.025 (2).
35,275 Section 275. 77.54 (7m) of the statutes is amended to read:
77.54 (7m) Occasional sales of tangible personal property or services, including but not limited to admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $300 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller's permit. For purposes of this subsection, an organization is engaged in a trade or business and is required to have a seller's permit if its sales of tangible personal property and services, not including sales of tickets to events, and its events occur on more than 20 days during the year, unless its receipts do not exceed $15,000 during the year. The exemption under this subsection does not apply to gross receipts from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.
Note: Corrects error in transcribing 1989 Wis. Act 31.
35,276 Section 276. 77.54 (20) (a) 7. of the statutes, as affected by 1995 Wisconsin Acts 125 and 225, is amended to read:
77.54 (20) (a) 7. Fruit and fruit juices, as defined in ch. 97, 1967 stats. bottled
7m. Bottled water that is for human consumption and that is not carbonated or sweetened or flavored,.
Note: Reconciles the treatment of this provision by 1995 Wis. Acts 125 and 225.
35,277 Section 277. 77.82 (4) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:
77.82 (4) Additions to managed forest land. An owner may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's designated land. The petition shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established in the same manner as the fee under sub. (2). The fee fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The petition shall be submitted on a department form and shall contain any additional information required by the department.
Note: 1995 Wis. Act 27 added "fee", but the word was preexisting.
35,278 Section 278. 77.82 (11) of the statutes is amended to read:
77.82 (11) Duration. An order under this subchapter remains in effect for the period specified in the petition unless the land is withdrawn under s. 77.84 (3) (b) or 77.88. An amendment to or repeal of this subchapter does not affect the terms of an order or management plan, except as expressly agreed to in writing by the owner and the department and except as provided in sub. (11m).
Note: Corrects error in transcribing 1989 Wis. Act 31.
35,279 Section 279. 77.84 (2) (c) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:
77.84 (2) (c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) and 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.
Note: 1995 Wis. Act 27 added "and s. 70.32 (2) (b)" without striking the existing "and".
35,280 Section 280. 78.005 (16) of the statutes is amended to read:
78.005 (16) "Terminal operator" means the person who by ownership or contractural contractual agreement is charged with the responsibility for, or physical control over, and operation of a terminal. If co-venturers own a terminal, "terminal operator" means the person who is appointed to exercise the responsibility for, or physical control over, and operation of the terminal.
Note: Corrects spelling.
35,281 Section 281. 78.55 (1) of the statutes is amended to read:
78.55 (1) "Air carrier company" has the meaning prescribed given in s. 76.02 (5a) (1).
Note: Amends provision for conformity with current style. This bill renumbers s. 76.02 (5a).
35,282 Section 282. 80.48 (1) of the statutes, as affected by 1995 Wisconsin Act 225, is repealed and recreated to read:
80.48 (1) Petition for. (a) Any cemetery, agricultural or industrial association owning land to which there is no laid out street or highway giving access to the land may file a petition with the clerk of the city, village or town where the land is located, praying that the city, village or town lay out a street or highway to the association's land from the nearest street or highway which can be used as a convenient means of approach.
(b) The petition shall:
1. Be signed by the managing officers, board of trustees or directors of the association.
2. Set forth that:
a. The association owns land in the city, village or town which is used or intended to be used by a cemetery association for the burial of the dead or by an agricultural or industrial association for fairgrounds or industrial expositions; and
b. There is no laid out street or highway giving access to the association's land.
3. Contain a description of the land.
(bm) Whenever a petition is filed under par. (a) the common council, trustees or supervisors of the city, village or town so petitioned shall make out a notice which shall be served on the owner or occupant of the land through which the proposed street or highway is to be laid. The notice shall be published as provided in s. 80.05. The notice shall contain a copy of the petition and state the time when and place where the council, trustees or supervisors will meet to take action upon the petition, which time shall be within 10 days after the notice is served.
(c) If at the meeting to take action on the petition the proper council, trustees or supervisors shall find the recitals in the petition to be true, they shall, within 5 days after the meeting, make an order for the impaneling of a jury to pass upon the necessity of taking for the public use the land through which the proposed street or highway is to be laid.
Note: Corrects errors contained in 1995 Wis. Act 225.
35,283 Section 283. The amendment of 80.64 of the statutes by 1995 Wisconsin Act 201 is not repealed by 1995 Wisconsin Act 225. Both treatments stand.
Note: There is no conflict of substance.
35,284 Section 284. 81.11 (1) of the statutes is amended to read:
81.11 (1) The town board, after each annual town meeting and prior to the first day of November following, shall assess the highway taxes for the ensuing year, and certify the same to the town clerk to be entered by the clerk entered in the next town tax roll and collected as other town taxes are entered and collected.
Note: Corrects error in transcribing 1991 Wis. Act 316.
35,285 Section 285. 83.01 (7) (b) of the statutes is amended to read:
83.01 (7) (b) Except as provided under s. 83.015 (2) (b), the county highway commissioner shall perform all duties required by the county board and by the county highway committee and shall do or cause to be done all necessary engineering and make all necessary examinations for the establishment, construction, improvement and maintenance of highways. The county highway commissioner shall establish such grades and make such surveys and maps or cause the same to be made as the commissioner deems considers proper, and examine the highways and report as to the condition of roads, bridges and culverts, and make estimates of the cost of the improvement thereof, and of the cost of any relocation when required to do so or when the commissioner considers the same reasonably necessary.
Note: Corrects error in transcribing 1991 Wis. Act 316.
35,286 Section 286. 84.09 (7) of the statutes, as affected by 1995 Wisconsin Act 201, is amended to read:
84.09 (7) When transportation funds or federal aid are involved in financing an expressway project under s. 59.83 59.84, the department, proceeding under the general authority in this section, may order that all or certain parts of the required land or interests therein shall be acquired by the county board or its designated standing committee. When so ordered, the county board or its designated standing committee and the department shall appraise and agree on the maximum price, including all damages recoverable in condemnation proceedings, considered reasonable for the lands or interests to be so acquired. The county board or its designated standing committee shall endeavor to obtain easements or title in fee simple by conveyance of the lands or interests required, to the county or the state as grantee, all as directed in the department's order. The instrument of conveyance shall be subject to approval by the department, and shall be recorded in the office of the register of deeds and filed with the department. If the needed lands or interests therein cannot be purchased expeditiously within the agreed appraised price, the county board or its designated standing committee may acquire them by condemnation under ch. 32, but any award by the county board or its designated standing committee in excess of the agreed appraisal price shall be subject to review by the department. For the purposes and in the manner provided in s. 59.83 59.84 (2) (d) 1., when so directed in the department's order, the county board or its designated standing committee may acquire remnants, and with the approval of the department the county board may dispose of remnants and may improve, use, maintain or lease lands and interests acquired and held in trust for the state until they are actually needed for expressway construction. The net proceeds of the sales or rentals shall be remitted to the state or retained and used for expressway purposes when so directed by the department.
Note: 1995 Wis. Act 201 changed the cross-references in this provision from s. 59.965 to s. 59.83, but renumbered s. 59.965 to be s. 59.84.
35,287 Section 287. The amendment of 84.31 (9) of the statutes by 1995 Wisconsin Act 201 is not repealed by 1995 Wisconsin Act 227. Both amendments stand.
Note: There is no conflict of substance.
35,288 Section 288. 91.73 (1) of the statutes, as affected by 1995 Wisconsin Act 201, is amended to read:
91.73 (1) Except as otherwise provided, exclusive agricultural zoning ordinances shall be adopted and administered in accordance with ss. 59.69, 59.692, 59.693, and 59.694 and 59.695, 61.35 or 62.23 or subch. VIII of ch. 60. No such ordinance may be rescinded from May 17, 1988, to June 30, 1991, in any county with a population density of 100 or more persons per square mile.
Note: Section 59.695 was renumbered from s. 59.972 by 1995 Wis. Act 201, and s. 59.972 was repealed by 1995 Wis. Act 455, without taking the treatment by Act 201 into account. The repeal stands. The 2nd sentence is no longer of any effect and is therefore deleted.
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