AB422: Bill Text

LRB-2303/1

JS:mfd:kat

1997 - 1998 LEGISLATURE

1997 Assembly BILL 422

June 10, 1997 - Introduced by Representatives Ward, Sykora, Meyer, Ainsworth, Porter, Ott, Vrakas, Duff, Goetsch, Jeskewitz and Grothman, cosponsored by Senators Risser, Plache, Rude, Huelsman, Farrow and Fitzgerald. Referred to Committee on Ways and Means.

AB422,1,5 An Act to repeal 59.11 (1) (b); and to amend 33.01 (9) (a), 33.01 (9) (am) 1., 33.01 (9) (am) 2., 33.01 (9) (ar) 1., 33.01 (9) (b) 1., 59.11 (1) (a), 61.46 (1), 66.069 (1) (b), 66.25 (2), 66.54 (6) (b) and (d), 66.91 (6) (a) (intro.), 70.51 (1), 74.03, 74.13 (3), 79.10 (2), 79.10 (11) (c), 88.42 (1), 120.12 (3) (a) to (d) and 120.17 (8) (a) of the statutes; relating to: property tax deadlines.

Analysis by the Legislative Reference Bureau

This bill moves forward the deadlines for certain events in the property tax process so that the bills can be sent to taxpayers on December 1.

For further information see the state and 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:

AB422, s. 1 Section 1. 33.01 (9) (a) of the statutes is amended to read:

AB422,2,2 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December 1 of the previous year.

AB422, s. 2 Section 2. 33.01 (9) (am) 1. of the statutes is amended to read:

AB422,2,6 33.01 (9) (am) 1. A person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December 1 of the previous year.

AB422, s. 3 Section 3. 33.01 (9) (am) 2. of the statutes is amended to read:

AB422,2,11 33.01 (9) (am) 2. The spouse of a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December 1 of the previous year if the spouse is referred to on that tax roll.

AB422, s. 4 Section 4. 33.01 (9) (ar) 1. of the statutes is amended to read:

AB422,2,15 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December 1 of the previous year.

AB422, s. 5 Section 5. 33.01 (9) (b) 1. of the statutes is amended to read:

AB422,2,19 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December 1 of the previous year; or

AB422, s. 6 Section 6. 59.11 (1) (a) of the statutes is amended to read:

AB422,3,2 59.11 (1) (a) Every board shall hold an annual meeting on the Tuesday after the 2nd Monday of November in each year 1 for the purpose of transacting business. Any board may establish by rule an earlier a date during October or November for the annual meeting and may by rule establish regular meeting dates throughout the year at which to transact general business. When the day of the meeting falls on November 11, the meeting shall be held on the next succeeding day.

AB422, s. 7 Section 7. 59.11 (1) (b) of the statutes is repealed.

AB422, s. 8 Section 8. 61.46 (1) of the statutes is amended to read:

AB422,3,15 61.46 (1) General; limitation. The village board shall, on or before December 15 November 1 in each year, by resolution to be entered of record, determine the amount of corporation village taxes to be levied and assessed on the taxable property in such village for the current year. Before levying any tax for any specified purpose, exceeding one percent of the assessed valuation aforesaid, the village board shall, and in all other cases may in its discretion, submit the question of levying the same to the village electors at any general or special election by giving 10 days' notice thereof prior to such election by publication in a newspaper published in the village, if any, and if there is none, then by posting notices in 3 public places in said village, setting forth in such notices the object and purposes for which such taxes are to be raised and the amount of the proposed tax.

AB422, s. 9 Section 9. 66.069 (1) (b) of the statutes is amended to read:

AB422,4,25 66.069 (1) (b) On October 15 5 in each year notice shall be given to the owner or occupant of all lots or parcels of real estate to which utility service has been furnished prior to October 1 by a public utility operated by any town, city or village and payment for which is owing and in arrears at the time of giving such notice. The department in charge of the utility shall furnish the treasurer with a list of all such lots or parcels of real estate, and the notice shall be given by the treasurer, unless the governing body of the city, village or town shall authorize such notice to be given directly by the department. Such notice shall be in writing and shall state the amount of such arrears, including any penalty assessed pursuant to the rules of such utility; that unless the same is paid by November 1 October 15 thereafter a penalty of 10% of the amount of such arrears will be added thereto; and that unless such arrears, with any such added penalty, shall be paid by November 15 October 31 thereafter, the same will be levied as a tax against the lot or parcel of real estate to which utility service was furnished and for which payment is delinquent as above specified. Such notice may be served by delivery to either such owner or occupant personally, or by letter addressed to such owner or occupant at the post-office address of such lot or parcel of real estate. On November 16 1 the officer or department issuing the notice shall certify and file with the clerk a list of all lots or parcels of real estate, giving the legal description thereof, to the owners or occupants of which notice of arrears in payment were given as above specified and which arrears still remain unpaid, and stating the amount of such arrears together with the added penalty thereon as herein provided. Each such delinquent amount, including such penalty, shall thereupon become a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the clerk shall insert the same as a tax against such lot or parcel of real estate. All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes shall apply to said tax if the same is not paid within the time required by law for payment of taxes upon real estate. Under this paragraph, if an arrearage is for utility service furnished and metered by the utility directly to a mobile home unit in a licensed mobile home park, the notice shall be given to the owner of the mobile home unit and the delinquent amount shall become a lien on the mobile home unit rather than a lien on the parcel of real estate on which the mobile home unit is located. A lien on a mobile home unit may be enforced using the procedures under s. 779.48 (2).

AB422, s. 10 Section 10. 66.25 (2) of the statutes is amended to read:

AB422,5,12 66.25 (2) Tax levy. The On or before November 1, the commission may levy a tax upon the taxable property in the district as equalized by the department of revenue for state purposes for the purpose of carrying out and performing duties under ss. 66.20 to 66.26 but the amount of any such tax in excess of that required for maintenance and operation and for principal and interest on bonds or promissory notes shall not exceed, in any one year, one mill for each dollar of the district's equalized valuation, as determined under s. 70.57. The tax levy may be spread upon the respective real estate and personal property tax rolls of the city, village and town areas included in the district taxes, and shall not be included within any limitation on county or municipality taxes. Such moneys when collected shall be paid to the treasurer of such district.

AB422, s. 11 Section 11. 66.54 (6) (b) and (d) of the statutes are amended to read:

AB422,6,8 66.54 (6) (b) Such certificate shall in no event be a municipal liability and shall so state in boldface type printed on the face thereof. Upon issuance of said certificate, the clerk of the municipality shall at once deliver to the municipal treasurer a schedule of each such certificate showing the date, amount, number, date of maturity, person to whom issued and parcel of land against which the assessment is made. The treasurer shall thereupon notify, by mail, the owner of said parcel as the same appears on the last assessment roll, that payment is due on said certificate at the office of said treasurer, and if such owner shall pay such amount or part thereof so due, said clerk shall cause the same to be paid to the registered holder of said certificate, and shall indorse such payment on the face of said certificate and on the clerk's record thereof. The clerk shall keep a record of the names of the persons, firms or corporations to whom such contractor's certificates shall be issued and of the assignees thereof when the fact of assignment is made known to such clerk. Assignments of such contractor's certificates shall be invalid unless recorded in the office of the clerk of the municipality and the fact of such recording be indorsed on said certificate. Upon final payment of the certificate, the same shall be delivered to the treasurer of the municipality and by the treasurer delivered to such clerk. On the first 15th of each month, to and including December 1 November 15, the treasurer shall certify to the clerk a detailed statement of all payments made on such certificates.

AB422,6,19 (d) If said certificates are not paid before December 1 November 15 in the year in which they are issued, the comptroller or clerk of the municipality shall thereupon include in the statement of special assessments to be placed in the next tax roll an amount sufficient to pay such certificates, with interest thereon from the date of such certificates to January 1 next succeeding, and thereafter the same proceedings shall be had as in the case of general property taxes, except as in this section otherwise provided. Such delinquent taxes shall be returned to the county treasurer in trust for collection and not for credit. All moneys collected by the municipal treasurer or by the county treasurer and remitted to the municipal treasurer on account of such special assessments shall be delivered to the owner of the contractor's certificate on demand.

AB422, s. 12 Section 12. 66.91 (6) (a) (intro.) of the statutes is amended to read:

AB422,6,22 66.91 (6) (a) (intro.) The On or before November 1, the commission may levy a tax upon the taxable property in the district as equalized for state purposes:

AB422, s. 13 Section 13. 70.51 (1) of the statutes is amended to read:

AB422,7,10 70.51 (1) The board of review in all 1st class cities, after they have examined, corrected and completed the assessment roll of said city and not later than the first Monday in November, shall deliver the same to the commissioner of assessments, who shall thereupon reexamine and perfect the same and make out therefrom a complete tax roll in the manner and form provided by law. All laws applicable to any such city relating to the making of such tax rolls shall apply to the making of the tax roll by said commissioner of assessments, except that the work of making said rolls shall be performed by the assessors and such other employes in the commissioner of assessments' office as the commissioner of assessments shall designate. After the completion of said tax roll in the manner provided by law, the commissioner of assessments shall deliver the tax roll to the city treasurer of such city on the 3rd Monday of December 1 in each year.

AB422, s. 14 Section 14. 74.03 of the statutes is amended to read:

AB422,7,14 74.03 Delivery of tax roll. The clerk of the taxation district shall transfer the tax roll, prepared under s. 70.65, to the treasurer of the taxation district on or before the 3rd Monday in December 1.

AB422, s. 15 Section 15. 74.13 (3) of the statutes is amended to read:

AB422,7,19 74.13 (3) Advance payment when ceasing business. Personal property taxes on property used in a commercial enterprise which is ceasing business may be paid in advance of the tax levy at any time before the 3rd Monday in December 1 of the year in which business ceases.

AB422, s. 16 Section 16. 79.10 (2) of the statutes is amended to read:

AB422,8,3 79.10 (2) Notice to municipalities. On or before December November 1 of the year preceding the distribution under sub. (7m) (a), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11), to be used to calculate the lottery credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB422, s. 17 Section 17. 79.10 (11) (c) of the statutes is amended to read:

AB422,8,10 79.10 (11) (c) Before November 1, the department of administration shall inform the department of revenue of the total amount available for distribution under the lottery credit in the following year. Before December 1 November 1, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under the lottery credit in the following year.

AB422, s. 18 Section 18. 88.42 (1) of the statutes is amended to read:

AB422,8,19 88.42 (1) The secretary of the drainage board shall, in accordance with s. 88.19, keep a separate record of all assessments in each drainage district under the board's jurisdiction. On or before December November 1 of each year, the secretary shall certify all past due assessments for costs, including past due instalments, to the clerk of the town, village or city in which the delinquent lands are located or assessed, specifying the amount due from each tract, parcel or easement. The amount certified shall include interest at the rate of 6% per year computed through December 31 of the current year.

AB422, s. 19 Section 19. 120.12 (3) (a) to (d) of the statutes are amended to read:

AB422,9,3 120.12 (3) (a) On or before November 1 October 20, determine the amount necessary to be raised to operate and maintain the schools of the school district and public library facilities operated by the school district under s. 43.52, if the annual meeting has not voted a tax sufficient for such purposes for the school year. On or before November 6 October 25, the school district clerk shall certify the appropriate amount so determined to each appropriate municipal clerk who shall assess the amount certified and enter it on the tax rolls as other school district taxes are assessed and entered.

AB422,9,16 (b) If a tax sufficient to operate and maintain the schools of a school district for the ensuing school year has not been determined, certified and levied prior to the effective date of school district reorganization under ch. 117 affecting any territory of the school district, the school board of the affected school district shall determine, on or before the November 1 October 20 following the effective date of the reorganization, the amount of deficiency in operation and maintenance funds on the effective date of the reorganization which should have been paid by the property in the affected school district if the tax had been determined, certified and assessed prior to the effective date of the reorganization. On or before November 6 October 25, the school district clerk shall certify the appropriate amount to each appropriate municipal clerk who shall assess, enter and collect the amount as a special tax on the property. This paragraph does not affect the apportionment of assets and liabilities under s. 66.03.