Wisconsin Legislature: 107,32

Note: Section 441.11 is renumbered to s. 441.001 by this bill.

107,24 Section 24. 59.10 (5) of the statutes is amended to read:

59.10 (5) Counties having only one town. In all counties containing one town only, the board shall consist of the members of the town board and one supervisor from every incorporated village. A supervisor from an incorporated a village shall be elected at the time the other village officers are elected. A majority of the members shall constitute a quorum of the county board. Each supervisor shall receive compensation and mileage as provided in sub. (3) (f) and (g). The chairperson of the board elected under s. 59.12 (1) may be, but need not be, the same person who is elected chairperson of the town board under s. 60.21 (3) (a).

Note: By definition, under s. 990.01 (45), village means an incorporated village.

107,25 Section 25. 59.26 (1) (b) of the statutes is amended to read:

59.26 (1) (b) One for each assembly district in the county, except the district in which the undersheriff resides, which contains an incorporated a village having less than 1,000 inhabitants and does not contain a city or incorporated village having more than 1,000 inhabitants.

Note: By definition, under s. 990.01 (45), village means an incorporated village.

107,26 Section 26. 61.187 (1) of the statutes is amended to read:

61.187 (1) Procedure. Whenever a petition conforming to the requirements of s. 8.40, signed by at least one-third as many electors of any village as voted for village officers at the next preceding election therefor for village officers in that village, shall be presented to the village board, and filed as provided in s. 8.37, praying for dissolution of the village corporation, such, the village board shall submit to the electors of such the village, for determination by ballot in substantially the manner provided by ss. 5.64 (2) and 10.02, at a general election or at a special election called by them for that purpose, the question whether or not such the village corporation shall be dissolved. The question shall be determined by ballot, in substantially the manner provided by ss. 5.64 (2) and 10.02, at a general election or at a special election called by the village board for that purpose.

Note: By definition, under s. 990.01 (45), village means an incorporated village. Inserts specific references and reorganizes text for improved readability.

107,27 Section 27. 61.187 (2) of the statutes is renumbered 61.187 (2) (a) and amended to read:

61.187 (2) (a) If two-thirds of the ballots cast at such the election on such proposition shall be for under sub. (1) are in favor of dissolution such, the village shall, at the expiration of 6 months from the date of such the election, cease to be an incorporated a village.

(b) Within 6 months after the election under sub. (1), the village board shall dispose of the village property and settle, audit, and allow all just claims against the village. It The village board shall settle with the treasurer and other village officers, and cause the assets of the village to be used in paying its the village's debts. If anything remains any property or assets remain after paying such the village's debts it, the village board may designate the manner in which the same remaining property and assets shall be used. If there are not sufficient funds to pay the village's debts of, the village the board may levy a tax to cover the deficiency, which shall be collected as other taxes and be paid out by the town treasurer in payment of the outstanding village orders or bonds; and in case of such dissolution the.

(c) The territory embraced in included within the village at the time of its dissolution shall revert to and become a part of the town or towns from which it was taken or in which it is then located. Within 10 days after such

(d) If, in accordance with par. (a) , the results of the election, if resulting in favor of under sub. (1) provide for dissolution, the village clerk shall, within 10 days after the election, record the petition and determination with of the village board of canvassers in the office of the register of deeds of the county or counties in which the village is located and file with the secretary of state certified copies of the petition and the determination of inspectors of election, and. The village clerk shall also record the certificate by the village clerk showing the date when the dissolution takes effect with in the office of the register of deeds a certificate by the village clerk showing the date on which the dissolution takes effect and file with the secretary of state 4 copies of the certificate. These documents shall be recorded and indexed by the register of deeds. The index shall include the volume or reel number and the page or image number of the original documents. The secretary of state shall forward 2 copies of the certificate to the department of transportation and one to the department of revenue.

Note: By definition, under s. 990.01 (45), village means an incorporated village. Inserts specific references and cross-references, subdivides long provision, and reorganizes text for improved readability.

107,28 Section 28. 61.25 (8) of the statutes is amended to read:

61.25 (8) To make a tax roll and deliver the same to the village treasurer; a tax roll and to make and transmit to the county treasurer, on blanks forms provided by the department of revenue, a statement showing the total amount of all taxes levied therein in the village.

Note: Inserts specific references, replaces disfavored term, and reorganizes text for improved readability.

107,29 Section 29. 66.1211 (2) of the statutes is amended to read:

66.1211 (2) Advances to housing authority. When any housing authority created for any city is authorized to transact business and exercise its powers, the governing body of the city may immediately make an estimate of the amount of money necessary for the administrative expenses and overhead of the housing authority during the first year after the creation of the housing authority, and may appropriate the amount to the authority out of any moneys in the city treasury not appropriated to some other purposes. The moneys appropriated may be paid to the authority as a donation. Any city, town, or incorporated village located in whole or in part within the area of operation of a housing authority may lend or donate money to the authority. The housing authority, when it has money available to pay back repay loans made under this subsection, shall make reimbursements for all loans made to it.

Note: By definition, under s. 990.01 (45), village means an incorporated village. Inserts more specific term.

107,30 Section 30. 69.60 of the statutes is amended to read:

69.60 Taxes and bonds. The clerk of each town, city, and village shall annually, at the time required by law to deliver the tax roll to the town, city, or village treasurer, make out and transmit to the county treasurer, on blanks forms furnished by the department of revenue, a statement showing the total amount of all taxes levied therein by said the town, city, or village for the current year.

Note: Replaces disfavored term. Deletes "therein" as being unnecessary.

107,31 Section 31. 69.61 of the statutes is renumbered 69.61 (1) and amended to read:

69.61 (1) Annually, on or before the 3rd Monday of December, each city, village, and town clerk shall make and file with the department of revenue a statement in detail of all taxes levied in each town, village and the clerk's city, village, or town during the year , shall be made and filed by the clerk thereof, with the department of revenue. Any such clerk failing who fails to make the statement herein provided for, and required under this section within the required time above provided, shall be liable to the town, village and city, village, or town for all damages caused by the delinquency.

(2) The department of revenue shall prepare and furnish the blanks to each county clerk forms and instructions for such the statement , as well as for the statement mentioned in s. 69.62 required under this section. The clerk of each county shall, immediately upon receipt of the forms and instructions from the department of revenue distribute the forms and instructions to the clerk of each city, village, and town in the county, at the county's expense.

Note: Replaces disfavored terms, deletes unnecessary verbiage, and subdivides, reorders, and modifies text for improved readability and conformity with current style. The reference to the form in s. 69.62 is moved to that section and provisions for carrying out s. 69.61 contained in s. 69.62 are moved to s. 69.61 for more logical placement. See also the next section of this bill.

107,32 Section 32. 69.62 of the statutes is renumbered 69.62 (1) and amended to read:

69.62 (1) The county clerk of each county shall, immediately upon the receipt from the department of revenue of the blanks and instructions necessary for carrying out s. 69.61, by town, village and city officers, distribute the same to such officers at the expense of the county, and shall annually Annually, on or before November 30, each county clerk shall make out and transmit to the department of revenue a statement in detail of all county taxes levied on taxable property in the county during the preceding year, and the purposes for which the same taxes were levied and expended. Any county clerk failing to make the statement herein provided for, and required under this section within the required time above provided, shall be liable to the county for all damages caused by the delinquency.

Note: Replaces disfavored terms. Provisions for carrying out s. 69.61 contained in s. 69.62 are moved to s. 69.61 for more logical placement. See also the previous and next section of this bill.

107,33 Section 33. 69.62 (2) of the statutes is created to read:

69.62 (2) The department of revenue shall prepare and furnish to the clerk of each county forms and instructions for the statement required under this section.

Note: Moves the reference to the form under s. 69.62 in s. 69.61 to s. 69.62 for more logical placement. See also the previous two sections of this bill.

107,34 Section 34. 70.52 of the statutes is amended to read:

70.52 Clerks to examine and correct rolls. Upon receiving such Each city, village, and town clerk upon receipt of the assessment roll the said clerk shall carefully examine it the roll. The clerk shall correct all double assessments, imperfect descriptions and other errors apparent upon the face of the roll, and strike off all parcels of real property not liable to taxation. The clerk shall add to the roll any parcel of real property or item of personal property omitted by the assessors and immediately notify them thereof; and such the assessors of the omissions. The assessors shall forthwith immediately view and value the same omitted property and certify such the valuation to said the clerk, who. The clerk shall enter it the valuation upon the roll, and such the valuation shall be final. To enable such the clerk to properly correct defective descriptions, the clerk may request aid, when necessary, from the county surveyor, whose fees for the services rendered shall be paid by the town, city or,village, or town.

Note: Replaces disfavored terms, inserts specific references and divides long sentences for improved readability.

107,35 Section 35. 70.53 of the statutes is renumbered 70.53 (1) (intro.) and amended to read:

70.53 (1) (intro.) Upon the correction of the assessment roll as provided in under s. 70.52, the clerks each city, village, and town clerk shall prepare and, on or before the 2nd Monday in June, transmit to the department of revenue a all of the following:

(a) A detailed statement of the aggregate of each of the several items of taxable property specified in s. 70.30, a .

(b) A detailed statement of each of the several classes of taxable real estate, entering land and improvements separately, as prescribed in s. 70.32 (2), the.

(c) A detailed statement of the aggregate of all taxable property by elementary and high school district and by technical college district, and a .

(d) A detailed statement of the aggregate of each of the several items of exempt real property as specified by the department of revenue, entering land and improvements separately, and.

(2) The city, village, or town clerk shall make available to the department of revenue at its request a copy of the corrected assessment roll from which the detailed statement is statements required under sub. (1) are prepared. Failure to comply with this section subjects the taxation district to the penalty provisions under s. 73.03 (6). The department of revenue shall review and correct the statement. statements.

(3) Every county clerk shall, at the expense of the county, annually procure and furnish to each town, city and, village, and town clerk blanks forms for such the statements required under sub. (1), the form of which shall be prescribed by the department of revenue.

Note: Replaces disfavored terms, inserts specific references, puts words in proper order, and divides long provision for improved readability.

107,36 Section 36. 70.99 (13) (a) 1. of the statutes is amended to read:

70.99 (13) (a) 1. The department of revenue shall prescribe the due dates, the blanks and forms, and the format of information transmitted by the county assessor to the department as to the assessment of property and such any other information as that may be needed in its the department's work as well as the forms. The department of revenue shall also prescribe the form of assessment rolls, blanks forms, books, and returns required for the assessment and collection of general property taxes by the county. The county shall submit material on or before the due dates that the department prescribes and shall use all of the material that the department prescribes.

Note: Replaces disfavored terms, inserts specific references, and divides long provision for improved readability.

107,37 Section 37. 71.55 (3) of the statutes is amended to read:

71.55 (3) Forms to be provided by department. In administering this subchapter, the department of revenue shall make available suitable forms with instructions for claimants, including a form which that may be included with, or as a part of, the individual income tax blank form. In preparing homestead credit forms, the department of revenue shall provide a space for identification of the county and city, village or town in which the claimant resides.

Note: Replaces disfavored terms.

107,38 Section 38. 73.03 (5) of the statutes is amended to read:

73.03 (5) To collect annually from all town, city, village, county, and other public officers information as to regarding the assessment of property, and such any other information as that may be needful necessary in the work of the department, in such the form and upon such blanks as forms that the department shall prescribe; and it shall be the duty of all. All public officers so called upon to fill out shall properly complete and return promptly return to the department all blanks so transmitted. forms received from the department under this subsection.

(5g) To examine all town, village, city, and county records for such any purposes as that are deemed needful considered necessary by the department.

(5r) To publish annually the information collected under subs. (5) and (5g), with such any compilations, analyses, or recommendations as may be deemed needful that the department determines are necessary.

Note: Subdivides provision to make each individual direction a separate subsection, replaces disfavored terms, inserts specific references, and reorders text for more logical placement.

107,39 Section 39. 73.10 (2) (a) of the statutes is renumbered 73.10 (2) (a) 1. (intro.) and amended to read:

73.10 (2) (a) 1. (intro.) The department shall collect annually from all town, city, village, county, and other public officers, information as to the all of following:

a. Information regarding the collection of taxes, receipts from licenses, and other sources, .

b. Information regarding the expenditure of public funds for all purposes, and such.

c. Any other information as that is needed considered necessary by the department.

2. Information collected under subd. 1. shall be in such form and upon such blanks as on forms prescribed by the department prescribes, including but not limited to the that include any requirements under par. (b). All public officers so called upon requested to provide information under subd. 1. shall fill out properly complete and return promptly return to the department all blanks so forms transmitted. to them by the department.

3. The department shall examine all town, village, city, county, and other public records for such purposes as that the department deems considers necessary. The department shall publish annually the information collected under this paragraph, with such any compilations, analyses, or recommendations as are deemed that the department determines are necessary. The department shall disseminate information concerning local government accounting, auditing, and fiscal matters.

Note: Subdivides long provision for improved readability, replaces disfavored terms, inserts specific references, and reorders text for more logical placement.

107,40 Section 40. 73.10 (2) (b) of the statutes is renumbered 73.10 (2) (b) 1. (intro.) and amended to read:

73.10 (2) (b) 1. (intro.) The department may require by rule that all of the following:

a. That the information it needs under par. (a) be submitted as annual financial statements, notes to the financial statements, and supporting schedules, that.

b. That the statements, notes, and schedules under subd. 1. a. conform to generally accepted accounting principles promulgated by the governmental accounting standards board or its successor bodies and that.

c. That the statements, notes, and schedules under subd. 1. a. be audited in accordance with generally accepted auditing standards.

2. Notwithstanding s. 227.01 (13) (j), a rule promulgated under this paragraph is subject to the requirements of ch. 227.

Note: Subdivides long provision for improved readability and adds a clarifying term and cross-references.

107,41 Section 41. 76.28 (7) of the statutes is amended to read:

76.28 (7) Reports Statements. Every light, heat, and power company shall, on or before March 1 in each year, make and return to the department, in the form and upon the blanks forms that the department prescribes, a true statement of the operation of its the company's business during the preceding calendar year, including provision of the "amount shown in the account plus leased property" for purposes of the payment to municipalities and counties under s. 79.04. That The statement shall be certified by the president and treasurer of the company or 2 of the company's principal officers. For sufficient reason shown, the department may, upon written request, allow any further time for making and filing the report statement that it deems the department considers necessary but not to exceed 30 days. If any company fails to file that report the statement within the time prescribed or as extended under this subsection, the department shall add to the taxes due from that company $25, and no company may contest the imposition of that penalty in any action or proceeding.

Note: Replaces disfavored terms and replaces "report" with "statement" for internal consistency.

107,42 Section 42. 76.48 (2) of the statutes is amended to read:

76.48 (2) Every electric cooperative shall on or before March 15 in each year make and return to the department of revenue, in the form and upon the blanks forms that the department prescribes and furnishes, a true statement of the gross receipts from the operation of its the cooperative's business during the preceding calendar year together with such other information that the department requires to enforce this section. The statement shall be verified by the president and treasurer of the electric cooperative making the return. Upon written request, the department may grant an extension of not to exceed 30 days within which to file for filing the return , not to exceed 30 days. If any electric cooperative fails to file the return within the time prescribed by law, or as extended by the department, the department shall add to the taxes due from the electric cooperative $25, and the electric cooperative may not contest the imposition of that penalty in any action or proceeding.

Note: Replaces disfavored term.

107,43 Section 43. 86.03 (5) of the statutes is amended to read:

86.03 (5) Mutilation of trees. It shall be unlawful for any person to injure, mutilate, cut down, or destroy any shade tree growing on or within any street or highway in any incorporated village in this state, unless express permission so to do be first so has been granted by the village's board of trustees of such village.

Note: By definition, under s. 990.01 (45), village means an incorporated village. A more specific term is inserted and text is reordered and modernized to improve readability and conformity with current style.

107,44 Section 44. 93.07 (21) of the statutes is amended to read:

93.07 (21) Statistics. To compile at least once in 2 years statistics relating to the dairy industry in this state, and for such that purpose may forward to the owner or manager of any creamery, cheese factory, or condensary, or to any other person dealing in or manufacturing dairy products, blanks forms calling for specific information relating to such the dairy industry , and in. In the case of cheese factories, the information called for shall show include the number of pounds each of American, Swiss, limburger and brick cheese made in each factory. These blanks A person subject to this subsection shall, within 60 days from the receipt thereof, be be filled out and returned of the forms from the department, complete and return the forms to the department and all. All questions thereon propounded and all information required by such blanks the forms shall be answered and furnished, so far as it is within the power of such the person completing the form to answer the questions or furnish the same, shall be answered and furnished information. The department may take other necessary steps to secure full and complete information and statistics relating to the dairy industry, and to promote the welfare of that the dairy industry.

Note: Replaces disfavored terms and reorders text to improve readability.

107,45 Section 45. 93.23 (1) (a) 1. of the statutes is renumbered 93.23 (1) (a) 1. (intro.) and amended to read:

93.23 (1) (a) 1. (intro.) To each county, and any such organized agricultural society, association, or board in the state that complies with the requirements of this section, 95% of the first $8,000 actually paid in net premiums and 70% of all net premiums paid in excess of $8,000 at its annual fair upon livestock, articles of production, educational exhibits, agricultural implements and tools, domestic manufactures, mechanical implements, and productions; but no one, subject to all of the following:

a. No single premium so paid shall exceed the sum of $35 to a single person, or $75 for any town or other group premium.

b. No fair, association, or board shall receive state aid unless its premium list, entry fees, and charges conform to uniform premium lists and other rules established under subd. 2., both as to premiums offered, amounts to be paid, entry fees to be charged, and all other charges for exhibiting.