LRB-1893/3
JS:kmg:ch
1995 - 1996 LEGISLATURE
December 12, 1995 - Introduced by Representatives Harsdorf, Gunderson,
Freese, Lehman, Musser, Owens, Porter, Goetsch, Hahn, Ladwig, Grothman,
Klusman, Dueholm, Silbaugh, Olsen, Hasenohrl, La Fave, Gronemus, Ott,
Albers and Powers, cosponsored by Senators Petak, Clausing, Weeden,
Welch, Breske, C. Potter, Adelman, A. Lasee and Jauch. Referred to
Committee on Ways and Means.
AB736,1,2
1An Act to amend 70.05 (5) (g) of the statutes;
relating to: supervision of
2assessments.
Analysis by the Legislative Reference Bureau
Under current law, if the department of revenue (DOR) determines that the
assessed value of each major class of property in a taxation district has not been
within 10% of the full value of that class at least once during the most recent 4 years,
DOR notifies the taxation district clerk. If the assessed value of each major class of
property in the district is not within 10% of its full value in the year after the notice,
the district's assessment staff is required to participate in training. If the assessed
value of each major class of property in the district is not within 10% of its full value
in the year after the training, DOR orders special supervision of the assessment for
the next year. Under this bill, DOR may order special supervision only if the assessed
value is not within the prescribed limits in both the year in which the training is
required and the following year.
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:
AB736, s. 1
3Section
1. 70.05 (5) (g) of the statutes is amended to read:
AB736,2,54
70.05
(5) (g) If, in
both the year
after the year in which a taxation district's
5assessment staff participates in the program under s. 73.08
and in the next year, the
6department of revenue determines that the assessed value of each major class of
1property is not within 10% of the full value of the same major class of property, the
2department shall order special supervision under s. 70.75 (3) for that taxation
3district for the succeeding year's assessment. That order shall be in writing and shall
4be mailed to the clerk of the taxation district on or before November 1 of the year of
5the determination.
AB736,2,8
7(1) This act first applies to decisions on whether to order supervision during
81996.
