Tax 12.073 History
History: Cr.
Register, August, 1982, No. 320, eff. 9-1-82; am. (1) (b) and (2) (b),
Register, January, 1989, No. 397, eff. 2-1-89; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats.,
Register November 2002 No. 563.
Tax 12.075
Tax 12.075
Notice of increased assessment on taxable real property. Tax 12.075(1)(1)
General. This notice shall be in writing and shall contain the following:
Tax 12.075(1)(b)
(b) The amount of the increased assessment or the amount of the previous year's assessment and the amount of the current year's assessment.
Tax 12.075(1)(e)
(e) Information notifying the taxpayer of the procedures to be used to object to the assessment.
Tax 12.075(1)(h)
(h) A local telephone number the taxpayer may call to obtain information regarding the increased assessment, and appeal procedures before the local board of review.
Tax 12.075(2)
(2) Prescribed form. The form of this notice shall be prescribed by the department as follows:
Tax 12.075(3)
(3) Other forms. Any form containing the same information as any of the prescribed forms is acceptable.
Tax 12.075(4)
(4) Applicability. Subsections (1),
(2) and
(3) shall apply to all notices of increased assessment mailed after December 31, 1979.
Tax 12.075 Note
Note: This section interprets s.
70.365, Stats.
Tax 12.075 History
History: Cr.
Register, August, 1979, No. 284, eff. 9-1-79.
Tax 12.08
Tax 12.08
Review of equalized value of taxable general property by counties. Tax 12.08(1)(a)(a) "Equalized value" means the value of taxable general property of any county, city, village, or town, so determined by the department according to s.
70.57, Stats.
Tax 12.08(1)(b)
(b) "Secretary" means the secretary of the department of revenue or designee.
Tax 12.08(1)(d)
(d) "Appeal" means the complaint to the department of revenue by a county to the equalized value established by the department.
Tax 12.08(2)(a)(a) The equalized value of taxable general property in the several counties of the state, made by the department under s.
70.57, Stats., may be reviewed, and a redetermination of the value of such property may be made by the department upon appeal. The filing of such appeal in the manner hereinafter provided shall impose upon the secretary the duty under powers conferred by s.
70.57 (2), Stats., to review the county equalized value complained of and if, in the secretary's judgment, based upon the sworn testimony, evidence and record made upon the hearing of such appeal, the secretary finds such equalized value of the county to be unequal and discriminatory, the secretary shall determine the correct such valuation to bring it into substantial compliance with the law.
Tax 12.08(2)(b)
(b) Section Tax 12.08 governs the making and filing of complaints by counties, the attendance of witnesses, the production of books, records and papers, and the mode of procedure used.
Tax 12.08(3)
(3) Authorization of appeals. To authorize the appeal an order or resolution directing the same to be taken shall be adopted by the county board of the county taking such appeal at a lawful meeting of such body. When an appeal shall have been authorized the prosecution thereof shall be in charge of the chairperson of the county board, or county administrator if so provided, unless otherwise directed by the governing body.
Tax 12.08(4)
(4) Form of appeal. To accomplish such appeal there shall be filed in the office of the secretary within 90 days after the date of determining the equalized value by the department, an appeal in writing which shall set forth:
Tax 12.08(4)(a)
(a) That the county, naming the same, appeals to the secretary from the equalized value established by the department, specifying the date of such assessment.
Tax 12.08(4)(b)
(b) Whether such appeal is for the purpose of obtaining a review and redetermination of the equalized value of all the taxation districts of the county or of particular districts only, therein specified.
Tax 12.08(4)(c)
(c) Whether review and redetermination is desired as to real estate, or as to personal property, or both.
Tax 12.08(4)(d)
(d) That such appeal has been authorized by a resolution of the county board of the county in whose behalf such appeal is taken, and a copy of said resolution is included.
Tax 12.08(4)(e)
(e) A plain and concise statement, without unnecessary repetition, of the facts constituting the grievance sought to be remedied upon such appeal, and shall contain allegations alleging specifically in what respects the equalized value assessment is in error.
Tax 12.08(4)(f)
(f) The appeal shall be verified by the chairperson of the county board, or county administrator if so provided in the manner that pleadings in courts of record may be verified.
Tax 12.08(5)(a)(a) As soon as practicable, the secretary shall set a time and place for hearings of such appeal. At least 10 days before the time set for such hearings, the secretary shall cause notice thereof to be mailed by certified mail to the county clerk of the county that has appealed.
Tax 12.08(5)(b)
(b) All proceedings shall be taken in full by a stenographer or by a recording device, a list shall be kept of the persons speaking and the order in which they speak. The secretary may order that a transcription be made, and in case of further appeal to Dane county circuit court it shall be made. Copies of the transcript shall be supplied to anyone requesting the same at the requestor's expense.
Tax 12.08(5)(c)
(c) The secretary shall hear upon oath all persons who appear in relation to the appeal, and on such hearing shall proceed as follows:
Tax 12.08(5)(c)1.
1. The secretary shall swear all persons testifying at the appeal hearing and may consider evidence and oral testimony submitted under oath.
Tax 12.08(5)(c)2.
2. The secretary may examine any person representing the county or the department and the county may examine any person representing the department.
Tax 12.08(5)(c)3.
3. The county representative and witnesses shall be the first to be heard.
Tax 12.08(5)(c)4.
4. The secretary shall, upon request of the county, furnish an abstract or copy of the information used by the department in arriving at the county equalized value. This includes statistics compiled by the department regarding sales and appraisal analysis, new construction, annexation, and other factors bearing on the county equalized value.
Tax 12.08(5)(c)5.
5. The department shall be prepared to present to the secretary the equalized values of all general property subject to taxation in the tax districts and shall provide evidence and oral testimony as is necessary regarding the department's valuation procedures and methodology used to arrive at the county equalized value.
Tax 12.08(5)(c)6.
6. The hearing may be adjourned, at the discretion of the secretary, as often and to such times and places as may be necessary in order to determine the facts.
Tax 12.08(5)(c)7.
7. The county's equalized values determined by the department under s.
70.57, Stats., are prima facie correct.
Tax 12.08(5)(c)8.
8. If satisfied that no substantial injustice has been done in the county equalized value assessment appealed from, the secretary may dismiss such appeal. If satisfied that substantial injustice has been done in the equalized value assessment, the secretary shall determine to revalue the tax district or districts which the secretary deems necessary, in a manner which in the secretary's judgment is best calculated to secure substantial justice.
Tax 12.08(6)
(6) Redetermination of county equalized value. The secretary shall make careful investigation of the value of taxable general property in the several tax districts to which such review and redetermination shall extend, in any manner which in good judgment is best calculated to determine the fair, equalized value of such property.
Tax 12.08(7)(a)(a) The secretary shall make the final determination upon such appeal without unreasonable delay and shall file a copy thereof in the office of the county clerk and mail by certified mail a like copy to the attorney of the county appealing.
Tax 12.08(7)(b)
(b) In such determination the secretary shall set forth the relative value of the taxable general property in each such tax district as found, and what sum, if any, shall be added to or deducted from the aggregate value of taxable property in each such county and tax district as fixed in the determination of the department under s.
70.57, Stats., from which such appeal was taken in order to produce a relatively just and equitable county equalized value. The determination of the secretary shall be final and correction, if any, shall be made in the following year as specified in s.
70.57 (1), Stats.
Tax 12.08 Note
Note: Further appeal from the determination made by the department is specified in s.
70.57 (2), Stats., as follows: "Appeal from the determination of the department shall be by writ of certiorari to the circuit court of Dane county within 90 days after the determination and shall be placed at the head of the circuit court calendar for an early hearing."
Tax 12.08 Note
Note: This section interprets s.
70.57 (2), Stats.
Tax 12.08 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79; corrections made under s. 13.93 (2m) (b) 5., Stats.,
Register, October, 1995, No. 478.
Tax 12.10
Tax 12.10
Examination of manufacturing property report forms, confidentiality. Tax 12.10(1)
(1) Manufacturing property report forms that must be completed by all manufacturers and returned to the department according to s.
70.995 (12), Stats., are confidential records. Self reporting forms for personal property required by s.
70.35 (3), Stats., are confidential records of the assessor's office.
Tax 12.10(2)
(2) Manufacturing property report forms shall be deemed privileged information, for use by the department and for use in any public hearing regarding the property assessment. Local assessors and their agents view the report forms submitted regarding property in the jurisdiction the assessor represents. Government agencies may view the report forms for use in acquiring real property for public purposes.
Tax 12.10(3)
(3) Upon presentation of appropriate identification by the person allowed to make the examination, the report forms may be examined only at the district property assessment office.
Tax 12.10 History
History: Cr.
Register, March, 1979, No. 279, eff. 4-1-79.
Tax 12.20
Tax 12.20
Net proceeds occupational tax on metal mining, taxable year. The taxable year adopted by the person engaged in mining metalliferous minerals in this state for purposes of the "net proceeds occupational tax report" shall correspond to the year adopted by that person for Wisconsin franchise and income tax purposes.
Tax 12.20 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79.
Tax 12.21
Tax 12.21
Indexed mining net proceeds tax rate schedule. Tax 12.21(1)(1) Section
70.375 (5), Stats., prescribes the tax rates to be applied to the net proceeds of the mine of persons engaged in mining metalliferous minerals for taxable years 1981 and 1982.
Tax 12.21(2)
(2) Section
70.375 (6), Stats., provides that "For calendar year 1983 and corresponding fiscal years and thereafter, the dollar amounts in
sub. (5) and s. 70.395 (1) to (2) (i) shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100 and shall not be reduced below the amounts under sub.
(5) on November 28, 1981. Annually, the department shall adopt any changes in dollar amounts required under this subsection and incorporate them into the appropriate tax forms."
Tax 12.21 Note
Note: This section interprets s.
70.375 (5) and
(6), Stats.
Tax 12.21 History
History: Cr.
Register, June, 1983, No. 330, eff. 7-1-83.
Tax 12.22
Tax 12.22
Confidentiality of information. Any information received for the taxable year 1981 and thereafter shall not be divulged except as provided in
s. Tax 1.11.
Tax 12.22 Note
Note: This section interprets s.
70.375 (2) (b), Stats.
Tax 12.22 History
History: Cr.
Register, June, 1983, No. 330, eff. 7-1-83; correction made under s. 13.93 (2m) (b) 7., Stats.,
Register November 2002 No. 563.
Tax 12.23
Tax 12.23
Basis and amount of deduction for depreciation and amortization. Tax 12.23(1)
(1) The basis for depreciation and amortization of the property eligible for such write-offs prior to January 1, 1981 under s.
70.375 (4) (k), Stats., 1979, for mines operated during the taxable year 1977 shall be their net book value as of the beginning of that year provided that the straight line method for computing the expense was used for book purposes. If the straight line method was not used the basis shall be recomputed as if it was used.
Tax 12.23(2)
(2) The amount of the deduction for depreciation on property first eligible for depreciation on or after January 1, 1981 is limited to amounts allowable under
s. 71.04 (15), Stats.
Tax 12.23 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79; am.
Register, June, 1983, No. 330, eff. 7-1-83.
Tax 12.25
Tax 12.25
Review of assessments, claims for refunds. Additional assessments and claims for refunds for excess net proceed tax payments are subject to the same procedure for review and final determination as additional income tax assessments and claims for refunds under provisions of
ch. 71, Stats., as far as the same may be applicable.
Tax 12.25 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79; renum. from Tax 12.28,
Register, June, 1983, No. 330, eff. 7-1-83.
Tax 12.40
Tax 12.40
Waste treatment facilities - industrial. Tax 12.40(1)(1)
Statute. The general property tax exemption for a waste treatment facility is contained in s.
70.11 (21), Stats.
Tax 12.40(3)
(3) Industrial waste treatment facility exemption. Tax 12.40(3)(a)(a) The words"waste", "treatment" and "facility" are deemed to have the following meanings:
Tax 12.40(3)(a)1.
1. "Facility" means tangible property that is built, constructed or installed as a unit so as to be readily identifiable as directly performing a waste treatment function.
Tax 12.40(3)(a)3.
3. "Waste" means that which is left over as superfluous, discarded or fugitive material. In addition, "industrial wastes" is defined by reference to s.
281.01 (5), Stats., as including liquid or other wastes resulting from any process of industry, manufacture, trade, business or the development of any natural resource. "Air contaminant" is defined by reference to s.
285.01 (1), Stats., as dust, fumes, mist, liquid, smoke, other particulate matter, vapor, gas, odorous substances or any combination thereof but shall not include uncombined water vapor.
Tax 12.40(3)(a)4.
4. "Waste treatment facility" means tangible property that is built, constructed or installed as a unit so as to be readily identifiable as directly removing, altering or storing leftover, superfluous, discarded or fugitive material.
Tax 12.40(3)(b)
(b) The exemption for industrial waste treatment facilities does not extend to "unnecessary siltation resulting from operations such as the washing of vegetables or raw food products, gravel washing, stripping of lands for development of subdivisions, highways, quarries and gravel pits, mine drainage, cleaning of vehicles or barges or gross neglect of land erosion" as provided in s.
281.01 (7), Stats.
