Amendment ASA2-AB1089

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1995 - 1996 LEGISLATURE

ASSEMBLY SUBSTITUTE AMENDMENT 2, To 1995 ASSEMBLY BILL 1089

May 9, 1996 - Offered by Representatives Foti and Johnsrud.

AB1089-ASA2,2,23 An Act to repeal 101.143 (3) (as), 101.143 (4) (a) 5., 144.4422 (1) (d), 144.765 (1) (c) (intro.) and 2. and 144.77 (6) (d); to renumber 144.4422 (1) (bm), 144.765 (1) (c) 1., 144.765 (1) (f) (intro.), 144.765 (1) (f) 1. and 144.765 (1) (f) 3.; to renumber and amend 144.765 (1) (c) 3., 144.765 (1) (f) 2., 144.765 (2) (am) and 144.765 (6); to amend 27.065 (10) (a), 27.065 (10) (a), 50.05 (15) (d), 50.05 (15) (d), 66.521 (9), 66.521 (9), 70.01, 70.01, 76.13 (2), 76.13 (2), 76.22 (1), 76.22 (1), 76.39 (5), 76.39 (5), 88.40 (2), 88.40 (2), 101.143 (2) (e), 101.143 (3) (a) (intro.), 101.143 (3) (c) 4., 101.143 (3) (c) 4., 101.143 (4) (a) 7., 101.143 (4) (d) 1., 101.143 (4) (dm) 1., 101.143 (4) (e) 1. b. and c., 101.143 (7m), 109.09 (2), 109.09 (2), 144.442 (5) (f), 144.442 (9m) (title), 144.442 (9m) (b) 1., 144.442 (9m) (b) 3., 144.442 (9m) (b) 4., 144.442 (9m) (b) 5. (intro.), 144.442 (9m) (b) 6. (intro.), 144.442 (9m) (c) 1., 144.442 (9m) (c) 2. (intro.), 144.442 (9m) (c) 2. d., 144.442 (9m) (c) 4., 144.442 (9m) (c) 5. (intro.), 144.442 (9m) (c) 6., 144.442 (9m) (c) 7., 144.442 (9m) (c) 8. (intro.), 144.442 (9m) (e), 144.4422 (title), 144.4422 (2), 144.4422 (2g) (a), 144.4422 (2g) (b) (intro.), 144.4422 (2g) (c), 144.4422 (2r) (a), 144.4422 (2r) (b), 144.4422 (2r) (c), 144.4422 (3) (a) (intro.), 144.4422 (3) (a) 2., 144.4422 (3) (a) 3., 144.4422 (3) (b), 144.4422 (3) (c), 144.4422 (3) (d), 144.4422 (3) (e), 144.4422 (4) (a), 144.4422 (4) (d), 144.4422 (5), 144.4422 (6) (a), 144.4422 (6) (b), 144.4422 (7), 144.4422 (8) (b) (intro.), 144.4422 (8) (b) 1., 144.4422 (8) (b) 2., 144.4422 (8) (c), 144.4422 (9) (b) 1., 144.76 (9m) (c) 1. d., 144.76 (13) (b) 1. (intro.), a. and b. and 4. and (c), 144.765 (title), 144.765 (2) (a), 144.765 (2) (b) (intro.), 144.765 (2) (b) 1. to 3. and (c) and (3), 144.765 (4), 144.765 (5), 214.495 (1), 214.495 (1), 215.21 (4) (a), 215.21 (4) (a), 292.31 (2) (f), 292.35 (7), 292.35 (9) (b) 1., 292.61 (3) (b) 4., 292.61 (5), 292.81 (2) (a) (intro.), 1. and 2. and (d) and (3), 703.16 (6) (e), 703.16 (6) (e), 706.11 (1) (intro.), 706.11 (1) (intro.), 707.37 (4) (d), 707.37 (4) (d), 779.01 (4), 779.01 (4), 779.35, 779.35, 779.40 (1), 779.40 (1), 823.115 (1) and 823.115 (1); to repeal and recreate 144.442 (9m) (a) 1.; and to create 101.143 (4) (a) 8., 101.143 (4) (ce), 144.4422 (1) (bm), 144.76 (9) (e) 2. e., 144.765 (1) (f) (intro.), 144.765 (1) (f) 2., 144.765 (2) (am), 144.765 (2) (ar) and 144.765 (6) of the statutes; relating to: various changes to the petroleum storage remedial action program, the liability of a lender or municipality for property contaminated with hazardous substances, eligibility for certain programs facilitating the remediation of environmental pollution and the recovery of costs incurred for such remediation, recovery of costs incurred removing abandoned hazardous substance containers, expanding the availability of exemptions from liability for land contaminated by hazardous substances, extending the time limit for emergency rule procedures, providing an exemption from emergency rule procedures and granting rule-making authority.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB1089-ASA2, s. 1 Section 1. 27.065 (10) (a) of the statutes is amended to read:

AB1089-ASA2,3,12 27.065 (10) (a) The special improvement bonds herein mentioned shall be equal liens against all lots, parts of lots or parcels of land against which special assessments have been made, without priority one over another, which liens shall take precedence of all other claims or liens thereon, except a lien under s. 144.442 (9) (i), or 144.76 (13) or 144.77 (6) (d), and when issued shall transfer to the holders thereof all the right, title and interest of such county in and to the assessment made on account of the improvement mentioned therein and the liens thereby created, with full power to enforce the collection thereof by foreclosure in the manner mortgages on real estate are foreclosed. The time of redemption therefrom shall be fixed by the court, and a copy of the bond foreclosed may be filed as a part of the judgment roll in said action in lieu of the original thereof.

AB1089-ASA2, s. 2 Section 2 . 27.065 (10) (a) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,3,25 27.065 (10) (a) The special improvement bonds herein mentioned shall be equal liens against all lots, parts of lots or parcels of land against which special assessments have been made, without priority one over another, which liens shall take precedence of all other claims or liens thereon, except a lien under s. 292.31 (8) (i) or 292.41 (6) (d) or 292.81, and when issued shall transfer to the holders thereof all the right, title and interest of such county in and to the assessment made on account of the improvement mentioned therein and the liens thereby created, with full power to enforce the collection thereof by foreclosure in the manner mortgages on real estate are foreclosed. The time of redemption therefrom shall be fixed by the court, and a copy of the bond foreclosed may be filed as a part of the judgment roll in said action in lieu of the original thereof.

AB1089-ASA2, s. 3 Section 3. 50.05 (15) (d) of the statutes is amended to read:

AB1089-ASA2,4,6 50.05 (15) (d) The lien provided by this subsection is prior to any lien or other interest which originates subsequent to the filing of a petition for receivership under this section, except for a construction or mechanic's lien arising out of work performed with the express consent of the receiver or a lien under s. 144.442 (9) (i), or 144.76 (13) or 144.77 (6) (d).

AB1089-ASA2, s. 4 Section 4 . 50.05 (15) (d) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,4,13 50.05 (15) (d) The lien provided by this subsection is prior to any lien or other interest which originates subsequent to the filing of a petition for receivership under this section, except for a construction or mechanic's lien arising out of work performed with the express consent of the receiver or a lien under s. 292.31 (8) (i) or 292.41 (6) (d) or 292.81.

AB1089-ASA2, s. 5 Section 5. 66.521 (9) of the statutes is amended to read:

AB1089-ASA2,5,2 66.521 (9) Payment of taxes. When any industrial project acquired by a municipality under this section is used by a private person as a lessee, sublessee or in any capacity other than owner, that person shall be subject to taxation in the same amount and to the same extent as though that person were the owner of the property. Taxes shall be assessed to such private person using the real property and collected in the same manner as taxes assessed to owners of real property. When due, the taxes shall constitute a debt due from such private person to the taxing unit and shall be recoverable as provided by law, and such unpaid taxes shall become a lien against the property with respect to which they were assessed, superior to all other liens, except a lien under s. 144.442 (9) (i), or 144.76 (13) or 144.77 (6) (d), and shall be placed on their tax roll when there has been a conveyance of the property in the same manner as are other taxes assessed against real property.

AB1089-ASA2, s. 6 Section 6 . 66.521 (9) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,5,16 66.521 (9) Payment of taxes. When any industrial project acquired by a municipality under this section is used by a private person as a lessee, sublessee or in any capacity other than owner, that person shall be subject to taxation in the same amount and to the same extent as though that person were the owner of the property. Taxes shall be assessed to such private person using the real property and collected in the same manner as taxes assessed to owners of real property. When due, the taxes shall constitute a debt due from such private person to the taxing unit and shall be recoverable as provided by law, and such unpaid taxes shall become a lien against the property with respect to which they were assessed, superior to all other liens, except a lien under s. 292.31 (8) (i) or 292.41 (6) (d) or 292.81, and shall be placed on their tax roll when there has been a conveyance of the property in the same manner as are other taxes assessed against real property.

AB1089-ASA2, s. 7 Section 7. 70.01 of the statutes is amended to read:

AB1089-ASA2,6,4 70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 144.442 (9) (i), or 144.76 (13) or 144.77 (6) (d), and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.

AB1089-ASA2, s. 8 Section 8 . 70.01 of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,6,17 70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 292.31 (8) (i) or 292.41 (6) (d) or 292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.

AB1089-ASA2, s. 9 Section 9. 76.13 (2) of the statutes is amended to read:

AB1089-ASA2,7,9 76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane county circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims and demands whatsoever, except as provided in ss. 144.442 (9) (i), and 144.76 (13) and 144.77 (6) (d), which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

AB1089-ASA2, s. 10 Section 10 . 76.13 (2) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,8,2 76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane county circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims and demands whatsoever, except as provided in ss. 292.31 (8) (i) and 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

AB1089-ASA2, s. 11 Section 11. 76.22 (1) of the statutes is amended to read:

AB1089-ASA2,8,12 76.22 (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided in ss. 144.442 (9) (i), and 144.76 (13) and 144.77 (6) (d), which lien may be enforced in an action in the name of the state in any state court of competent jurisdiction against such company and against the property of such company within the state. The place of the trial shall not be changed from the county in which any such action is commenced, except upon consent of parties.

AB1089-ASA2, s. 12 Section 12 . 76.22 (1) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,8,23 76.22 (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i) and 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any state court of competent jurisdiction against such company and against the property of such company within the state. The place of the trial shall not be changed from the county in which any such action is commenced, except upon consent of parties.

AB1089-ASA2, s. 13 Section 13. 76.39 (5) of the statutes is amended to read:

AB1089-ASA2,9,8 76.39 (5) Delinquent taxes, penalties, interest and late filing fees shall be a lien upon the property of any railroad company or car line company prior to all other liens, claims and demands, except as provided in ss. 144.442 (9) (i), and 144.76 (13) and 144.77 (6) (d), which lien may be enforced in any action in the name of the state in any court of competent jurisdiction. All provisions of law for enforcing payment of delinquent income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes based on the value of property under this chapter shall be available to collection of taxes on gross receipts in this state levied under this section.

AB1089-ASA2, s. 14 Section 14 . 76.39 (5) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,9,18 76.39 (5) Delinquent taxes, penalties, interest and late filing fees shall be a lien upon the property of any railroad company or car line company prior to all other liens, claims and demands, except as provided in ss. 292.31 (8) (i) and 292.41 (6) (d) and 292.81, which lien may be enforced in any action in the name of the state in any court of competent jurisdiction. All provisions of law for enforcing payment of delinquent income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes based on the value of property under this chapter shall be available to collection of taxes on gross receipts in this state levied under this section.

AB1089-ASA2, s. 15 Section 15. 88.40 (2) of the statutes is amended to read:

AB1089-ASA2,9,25 88.40 (2) From the time of recordation of the order confirming such assessments for costs until they are paid, such assessments and the interest thereon are a first lien upon the lands assessed and take priority over all other liens or mortgages except liens for general taxes and liens under ss. 144.442 (9) (i), and 144.76 (13) and 144.77 (6) (d), regardless of the priority in time of such other liens or mortgages.

AB1089-ASA2, s. 16 Section 16 . 88.40 (2) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,10,7 88.40 (2) From the time of recordation of the order confirming such assessments for costs until they are paid, such assessments and the interest thereon are a first lien upon the lands assessed and take priority over all other liens or mortgages except liens for general taxes and liens under ss. 292.31 (8) (i) and 292.41 (6) (d) and 292.81, regardless of the priority in time of such other liens or mortgages.

AB1089-ASA2, s. 17 Section 17. 101.143 (2) (e) of the statutes is amended to read:

AB1089-ASA2,10,16 101.143 (2) (e) The department shall promulgate rules, with an effective date of no later than January 1, 1996, specifying the methods the department will use under sub. (3) (ae), and (am) and (as) to identify the petroleum product storage system or home oil tank system which discharged the petroleum product that caused an area of contamination and to determine when a petroleum product discharge that caused an area of contamination occurred. The department shall write the rule in a way that permits a clear determination of what petroleum product contamination is eligible for an award under sub. (4) after December 31, 1995.

AB1089-ASA2, s. 18 Section 18. 101.143 (3) (a) (intro.) of the statutes is amended to read:

AB1089-ASA2,10,24 101.143 (3) (a) Who may submit a claim. (intro.) Subject to pars. (ae), and (am) and (as), an owner or operator or a person owning a home oil tank system may submit a claim to the department for an award under sub. (4) to reimburse the owner or operator or the person for the eligible costs under sub. (4) (b) that the owner or operator or the person incurs because of a petroleum products discharge from a petroleum product storage system or home oil tank system if all of the following apply:

AB1089-ASA2, s. 19 Section 19. 101.143 (3) (as) of the statutes, as affected by 1995 Wisconsin Act 27, is repealed.

AB1089-ASA2, s. 20 Section 20. 101.143 (3) (c) 4. of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1089-ASA2,11,10 101.143 (3) (c) 4. Receive written approval from the department of natural resources or, if the discharge is covered under s. 101.144 (2) (b), from the department of commerce that the remedial action activities performed under subd. 3. meet the requirements of s. 144.76 unless rules promulgated by the department of natural resources provide for an alternate means of certifying that the remedial action activities performed under subd. 3. meet the requirements of s. 144.76.

AB1089-ASA2, s. 21 Section 21 . 101.143 (3) (c) 4. of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,11,18 101.143 (3) (c) 4. Receive written approval from the department of natural resources or, if the discharge is covered under s. 101.144 (2) (b), from the department of commerce that the remedial action activities performed under subd. 3. meet the requirements of s. 292.11 unless rules promulgated by the department of natural resources provide for an alternate means of certifying that the remedial action activities performed under subd. 3. meet the requirements of s. 144.76 292.11.

AB1089-ASA2, s. 22 Section 22. 101.143 (4) (a) 5. of the statutes is repealed.

AB1089-ASA2, s. 23 Section 23. 101.143 (4) (a) 7. of the statutes is amended to read:

AB1089-ASA2,11,25 101.143 (4) (a) 7. In any fiscal year, the department may not award more than 5% of the amount appropriated under s. 20.445 (1) (v) as awards for petroleum product storage systems that are owned by school districts and that are used for storing heating oil for consumptive use on the premises where stored and as awards for home oil tank systems.