LRBs0128/2
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2003 - 2004 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2003 ASSEMBLY BILL 146
August 6, 2003 - Offered by Committee on Ways and Means.
AB146-ASA1,1,5
1An Act to repeal 74.11 (4), 74.11 (11) (b) and 74.12 (6);
to renumber 74.29;
to
2amend 74.11 (2) (intro.), 74.11 (5), 74.11 (6) (a), 74.11 (7), 74.11 (8), 74.11 (10)
3(a), 74.11 (11) (a), 74.12 (1) (a), 74.12 (6m), 74.12 (7), 74.12 (8), 74.12 (9) (a) and
474.25 (1) (b) 1.; and
to create 74.29 (2) of the statutes;
relating to: the payment
5of personal property taxes.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB146-ASA1, s. 1
6Section
1. 74.11 (2) (intro.) of the statutes is amended to read:
AB146-ASA1,1,97
74.11
(2) Real property, personal property, and leased improvement taxes. 8(intro.) All taxes on real property
, on personal property, and on improvements on
9leased land shall be paid in one of the following ways:
AB146-ASA1,2,5
174.11
(5) When no installments. If the total real property tax levied on a parcel
2of property is less than $100,
or if the total personal property tax levied on an item
3of personal property is less than $100, or if the total property tax levied on an
4improvement on leased land is less than $100, it shall be paid in full on or before
5January 31.
AB146-ASA1,2,107
74.11
(6) (a) Payments made on or before January 31
, installment payments
8of personal property taxes, and payments of taxes on improvements on leased land
9that are assessed as personal property shall be made to the taxation district
10treasurer.
AB146-ASA1,2,1512
74.11
(7) Delinquent first installment. If the first installment of taxes
on real
13property or improvements on leased land under sub. (2) (b) is not paid on or before
14January 31, the entire amount of the taxes remaining unpaid is delinquent as of
15February 1.
AB146-ASA1,2,2017
74.11
(8) Delinquent 2nd installment. If the 2nd installment of taxes
on real
18property or improvements on leased land under sub. (2) (b) is not paid on or before
19July 31, the entire amount of the taxes remaining unpaid is delinquent as of August
201 and interest and penalties are due under sub. (11).
AB146-ASA1, s. 7
21Section
7. 74.11 (10) (a) of the statutes is amended to read:
AB146-ASA1,2,2522
74.11
(10) (a) If all special assessments, special charges,
and special taxes
and
23personal property taxes due under sub. (3)
or (4) are not paid in full on or before the
24due date, the amounts unpaid are delinquent as of the day after the due date of the
25first installment or of the lump-sum payment.
AB146-ASA1,3,72
74.11
(11) (a) All real property taxes,
personal property taxes, special charges
, 3and special taxes that become delinquent shall be paid, together with interest and
4penalties charged from the preceding February 1, to the county treasurer. All special
5assessments that become delinquent shall be paid, together with interest and
6penalties charged from the day after the due date of the first installment or of the
7lump-sum payment.
AB146-ASA1,3,1610
74.12
(1) (a) The governing body of any taxation district, except a taxation
11district under s. 74.87, may, by ordinance, authorize the payment of taxes on real
12property
and, personal property, improvements on leased land
or, special
13assessments
, or
both those all such taxes and assessments in 3 or more installments.
14An ordinance enacted under this paragraph, or any repeal of, or amendment to, such
15an ordinance applies to the collections of a calendar year only if it is enacted on or
16before August 15 of the preceding calendar year.
AB146-ASA1,3,2219
74.12
(6m) When no installments. If the total real property tax is less than
20$100,
or if the total personal property tax levied on an item of personal property is
21less than $100, or if the total property tax levied on an improvement on leased land
22is less than $100, it shall be paid in full on or before January 31.
AB146-ASA1,4,324
74.12
(7) Delinquent first installment. If the first installment of real
25property taxes, personal property taxes
on improvements on leased land or special
1assessments to which an installment option pertains is not paid on or before January
231, the entire amount of the remaining unpaid taxes or special assessments to which
3an installment option pertains on that parcel is delinquent as of February 1.
AB146-ASA1,4,115
74.12
(8) Delinquent 2nd or subsequent installment. If the 2nd or any
6subsequent installment payment of real property taxes, personal property taxes
on
7improvements on leased land or special assessments to which an installment option
8pertains is not paid by the due date specified in the ordinance, the entire amount of
9the remaining unpaid taxes or special assessments to which an installment option
10pertains on that parcel is delinquent as of the first day of the month after the
11payment is due and interest and penalties are due under sub. (10).
AB146-ASA1,4,1613
74.12
(9) (a) If all special assessments to which an installment option does not
14pertain, special charges,
and special taxes
and personal property taxes that are due
15under sub. (5)
or (6) are not paid in full on or before January 31, the amounts unpaid
16are delinquent as of February 1.
AB146-ASA1,4,2418
74.25
(1) (b) 1. Pay in full to each taxing jurisdiction within the district all
19personal property taxes included in the tax roll which have
not previously been paid
20to, or retained by,
that taxing jurisdiction the taxation district through the last day
21of the preceding month, except that the treasurer shall pay the state's proportionate
22share to the county. As part of that distribution, the taxation district treasurer shall
23allocate to each tax incremental district within the taxation district its proportionate
24share of personal property taxes.
AB146-ASA1,5,42
74.29
(2) On or before August 20, the taxation district treasurer shall pay in
3full to the proper treasurer all personal property taxes included in the tax roll which
4have not previously been paid to, or retained by, the proper treasurer.
AB146-ASA1,5,66
(1) This act first applies to the property tax assessments as of January 1, 2003.
