AB32: Bill Text

LRB-0402/1

JS:skg:ks

1995 - 1996 LEGISLATURE

1995 Assembly BILL 32

January 19, 1995 - Introduced by Representatives Ladwig, Seratti, Goetsch, Ott, Urban, Silbaugh, Wilder and Huber, cosponsored by Senators Petak, Drzewiecki and Darling. Referred to Committee on Ways and Means.

AB32,1,2 An Act to amend 74.42 (1) of the statutes; relating to: charging back personal property taxes.

Analysis by the Legislative Reference Bureau

Under current law, between February 2 and February 14 taxation district treasurers may charge back delinquent property taxes to the other taxing jurisdictions in the taxation district. Under this bill, the charge-back may be done between February 2 and April 1.

For further information see the local fiscal estimate, which will be printed as an appendix to this bill.

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

AB32, s. 1 Section 1. 74.42 (1) of the statutes is amended to read:

AB32,2,4 74.42 (1) Charge back. No earlier than February 2 and no later than February 14 April 1, the taxation district treasurer may charge back to each taxing jurisdiction within the taxation district, except this state, its proportionate share of those personal property taxes for which the taxation district settled in full the previous February, which were delinquent at the time of settlement, which have not been collected in the intervening year and which remain delinquent. At the same time, if there are charge-backs, the taxation district treasurer shall charge back to the county the state's proportionate share of those taxes. Within 30 days after receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district treasurer the amount due, and the state shall pay to the proper county treasurer the amount due.

AB32, s. 2 Section 2. Effective date.

AB32,2,6 (1)  This act takes effect on the January 1 after publication.

AB32,2,7 (End)