AB244,16,2320 70.41 (5) Taxation statutes applicable to grain storage taxation. All laws not
21in conflict with this section relating to the assessment, collection and payment of
22personal property taxes, the correction of errors in assessment and tax rolls, shall
23apply to the tax imposed under this section.
AB244, s. 57 24Section 57. 70.42 (5) of the statutes is amended to read:
AB244,17,3
170.42 (5) All laws not in conflict with this section relating to the assessment,
2collection and payment of personal property taxes, the correction of errors in
3assessment and tax rolls, shall apply to the tax imposed under this section.
AB244, s. 58 4Section 58. 70.421 (1) of the statutes is amended to read:
AB244,17,115 70.421 (1) Every person operating a crude oil refinery in this state, shall on or
6before January 31 of each year pay an annual occupation tax of a sum equal to 5 cents
7per ton upon all crude oil handled during the preceding year ending April 30 except
8that as of December 15, 1979, such tax shall apply to the year ending the December
931 which is 2 years prior to the payment due date. All such crude oil so handled and
10all petroleum products refined therefrom, in the possession of the refinery, shall be
11exempt from all personal property taxation, either state or municipal.
AB244, s. 59 12Section 59. 70.421 (5) of the statutes is amended to read:
AB244,17,1513 70.421 (5) All laws not in conflict with this section relating to the assessment,
14collection and payment of personal property taxes and the correction of errors in
15assessment and tax rolls, shall apply to the tax herein imposed.
AB244, s. 60 16Section 60. 70.43 (2) of the statutes is amended to read:
AB244,17,2317 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
18of
real estate or an item of personal property that results in the tract or property
19having an inaccurate assessment for the preceding year, the assessor shall correct
20that error by adding to or subtracting from the assessment for the preceding year.
21The result shall be the true assessed value of the property for the preceding year.
22The assessor shall make a marginal note of the correction on that year's assessment
23roll.
AB244, s. 61 24Section 61. 70.44 (1) of the statutes is amended to read:
AB244,18,9
170.44 (1) Real or personal property omitted from assessment in any of the 2
2next previous years, unless previously reassessed for the same year or years, shall
3be entered once additionally for each previous year of such omission, designating
4each such additional entry as omitted for the year of omission and affixing a just
5valuation to each entry for a former year as the same should then have been assessed
6according to the assessor's best judgment, and taxes shall be apportioned, using the
7net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
8section shall not apply to manufacturing property assessed by the department of
9revenue under s. 70.995.
AB244, s. 62 10Section 62. 70.47 (7) (aa) of the statutes is amended to read:
AB244,18,1411 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
12to testify to the board by telephone or to contest the amount of any assessment of real
13or personal property if the person has refused a reasonable written request by
14certified mail of the assessor to view such property.
AB244, s. 63 15Section 63. 70.47 (14) of the statutes is amended to read:
AB244,18,2216 70.47 (14) Tax payments. In the event the board of review has not completed
17its review or heard an objection to an assessment on real or personal property prior
18to the date the taxes predicated upon such assessment are due, or in the event there
19is an appeal as provided in sub. (13) and s. 74.37 from the correction of the board of
20review to the court, the time for payment of such taxes as levied is the same as
21provided in ch. 74 and if not paid in the time prescribed, such taxes are delinquent
22and subject to the same provisions as other delinquent taxes.
AB244, s. 64 23Section 64. 70.47 (15) of the statutes is repealed.
AB244, s. 65 24Section 65. 70.47 (16) (a) of the statutes is amended to read:
AB244,19,23
170.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
2or personal property shall be first made in writing and filed with the commissioner
3of assessments on or before the 3rd Monday in May. No person may, in any action
4or proceeding, question the amount or valuation of real or personal property in the
5assessment rolls of the city unless objections have been so filed. The board may not
6waive the requirement that objections be in writing. Persons who own land and
7improvements to that land may object to the aggregate valuation of that land and
8improvements to that land, but no person who owns land and improvements to that
9land may object only to the valuation of that land or only to the valuation of
10improvements to that land. If the objections have been investigated by a committee
11of the board of assessors under s. 70.07 (6), the board of review may adopt the
12recommendation of the committee unless the objector requests or the board orders
13a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
14the objector or attorney and to the city attorney of the city. The provisions of the
15statutes relating to boards of review not inconsistent with this subsection apply to
16proceedings before the boards of review of 1st class cities, except that the board need
17not adjourn until the assessment roll is completed by the commissioner of
18assessments, as required in s. 70.07 (6), but may immediately hold hearings on
19objections filed with the commissioner of assessments, and the changes, corrections
20and determinations made by the board acting within its powers shall be prima facie
21correct. Appeal from the determination shall be by an action for certiorari
22commenced within 90 days after the taxpayer receives the notice under sub. (12).
23The action shall be given preference.
AB244, s. 66 24Section 66. 70.48 of the statutes is amended to read:
AB244,20,19
170.48 Assessor to attend board of review. The assessor or the assessor's
2authorized representative shall attend without order or subpoena all hearings before
3the board of review and under oath submit to examination and fully disclose to the
4board such information as the assessor may have touching the assessment and any
5other matters pertinent to the inquiry being made. All part-time assessors shall
6receive the same compensation for such attendance as is allowed to the members of
7the board but no county assessor or member of a county assessor's staff shall receive
8any compensation other than that person's regular salary for attendance at a board
9of review. The clerk shall make all corrections to the assessment roll ordered by the
10board of review, including all changes in the valuation of real property. When any
11valuation of real property is changed the clerk shall enter the valuation fixed by the
12board in red ink in the proper class above the figures of the assessor, and the figures
13of the assessor shall be crossed out with red ink. The clerk shall also enter upon the
14assessment roll, in the proper place, the names of all persons found liable to taxation
15on personal property by the board of review, setting opposite such names respectively
16the aggregate valuation of such property as determined by the assessor, after
17deducting exemptions and making such corrections as the board has ordered. All
18changes in valuation of personal property made by the board of review shall be made
19in the same manner as changes in real estate.
AB244, s. 67 20Section 67. 70.49 (2) of the statutes is amended to read:
AB244,20,2521 70.49 (2) The value of all real and personal property entered into the
22assessment roll to which such affidavit is attached by the assessor shall, in all actions
23and proceedings involving such values, be presumptive evidence that all such
24properties have been justly and equitably assessed in proper relationship to each
25other.
AB244, s. 68
1Section 68. 70.50 of the statutes is amended to read:
AB244,21,10 270.50 Delivery of roll. Except in counties that have a county assessment
3system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
4a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
5in May, deliver the completed assessment roll and all the sworn statements and
6valuations of personal property
to the clerk of the town, city or village, who shall file
7and preserve them in the clerk's office. On or before the first Monday in April, a
8county assessor under s. 70.99 shall deliver the completed assessment roll and all
9sworn statements and valuations of personal property
to the clerks of the towns,
10cities and villages in the county, who shall file and preserve them in the clerk's office.
AB244, s. 69 11Section 69. 70.52 of the statutes is amended to read:
AB244,21,22 1270.52 Clerks to examine and correct rolls. Each city, village, and town
13clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
14shall correct all double assessments, imperfect descriptions and other errors
15apparent upon the face of the roll, and strike off all parcels of real property not liable
16to taxation. The clerk shall add to the roll any parcel of real property or item of
17personal property
omitted by the assessors and immediately notify the assessors of
18the omissions. The assessors shall immediately view and value the omitted property
19and certify the valuation to the clerk. The clerk shall enter the valuation upon the
20roll, and the valuation shall be final. To enable the clerk to properly correct defective
21descriptions, the clerk may request aid, when necessary, from the county surveyor,
22whose fees for the services rendered shall be paid by the city, village, or town.
AB244, s. 70 23Section 70. 70.53 (1) (a) of the statutes is repealed.
AB244, s. 71 24Section 71. 70.555 of the statutes is amended to read:
AB244,22,5
170.555 Provisions directory. The directions herein given for the assessing
2of lands and personal property and levying and collecting taxes shall be deemed
3directory only, and no error or informality in the proceedings of any of the officers
4entrusted with the same, not affecting the substantial justice of the tax, shall vitiate
5or in anywise affect the validity of such tax or assessment.
AB244, s. 72 6Section 72. 70.64 (3) (c) of the statutes is repealed.
AB244, s. 73 7Section 73. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
8renumbered 70.65 (2) (a) and amended to read:
AB244,22,119 70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
10property within the taxation district and, with respect to each description of real
11property, the name and address of the owner and the assessed value.
AB244, s. 74 12Section 74. 70.65 (2) (a) 2. of the statutes is repealed.
AB244, s. 75 13Section 75. 70.65 (2) (b) (intro.) of the statutes is amended to read:
AB244,22,1514 70.65 (2) (b) (intro.) With respect to each description of real property and each
15owner of taxable personal property
:
AB244, s. 76 16Section 76. 70.68 of the statutes is repealed.
AB244, s. 77 17Section 77. 70.73 (1) (b) of the statutes is amended to read:
AB244,22,2318 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
19property has been assessed to the wrong person, or
2 or more parcels of land
20belonging to different persons have been erroneously assessed together on the tax
21roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
22parties are residents of the county, by notice in writing to appear at the clerk's office
23at some time, not less than 5 days thereafter, to correct the assessment roll.
AB244, s. 78 24Section 78. 70.73 (1) (c) of the statutes is amended to read:
AB244,23,6
170.73 (1) (c) At the time and place designated in the notice given under par. (b),
2the assessment roll shall be corrected by entering the correct names of the persons
3liable to assessment, both as to real and personal property, describing each parcel of
4land and giving the proper valuation to each parcel separately owned. The total
5valuation given to the separate tracts of real estate shall be equal to the valuation
6given to the same property when the several parcels were assessed together.
AB244, s. 79 7Section 79. 70.73 (1) (d) of the statutes is amended to read:
AB244,23,128 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
9whose personal property is assessed
under this subsection may be made at any time
10before the tax roll is returned to the county treasurer for the year in which the tax
11is levied. The valuation or correction of names, when made under this subsection,
12shall be held just and correct and be final and conclusive.
AB244, s. 80 13Section 80. 70.84 of the statutes is amended to read:
AB244,24,8 1470.84 Inequalities may be corrected in subsequent year. If any such
15reassessment cannot be completed in time to take the place of the original
16assessment made in such district for said year, the clerk of the district shall levy and
17apportion the taxes for that year upon the basis of the original assessment roll, and
18when the reassessment is completed the inequalities in the taxes levied under the
19original assessment shall be remedied and compensated in the levy and
20apportionment of taxes in such district next following the completion of said
21reassessment in the following manner: Each tract of real estate, and, as to personal
22property, each taxpayer, whose tax shall be the tax on which is determined by such
23reassessment to have been relatively too high, shall be credited a sum equal to the
24amount of taxes charged on the original assessment in excess of the amount which
25would have been charged had such reassessment been made in time; and each tract

1of real estate, and, as to personal property, each taxpayer, whose tax shall be the tax
2on which is
determined by such reassessment to have been relatively too low, shall
3be charged, in addition to all other taxes, a sum equal to the difference between the
4amount of taxes charged upon such unequal original assessment and the amount
5which would have been charged had such reassessment been made in time. The
6department of revenue, or its authorized agent, shall at any time have access to all
7assessment and tax rolls herein referred to for the purpose of assisting the local clerk
8and in order that the results of the reassessment may be carried into effect.
AB244, s. 81 9Section 81. 70.995 (1) (a) of the statutes is amended to read:
AB244,24,2410 70.995 (1) (a) In this section "manufacturing property" includes all lands,
11buildings, structures and other real property used in manufacturing, assembling,
12processing, fabricating, making or milling tangible personal property for profit.
13Manufacturing property also includes warehouses, storage facilities and office
14structures when the predominant use of the warehouses, storage facilities or offices
15is in support of the manufacturing property, and all personal property owned or used
16by any person engaged in this state in any of the activities mentioned, and used in
17the activity, including raw materials, supplies, machinery, equipment, work in
18process and finished inventory when located at the site of the activity
.
19Establishments engaged in assembling component parts of manufactured products
20are considered manufacturing establishments if the new product is neither a
21structure nor other fixed improvement. Materials processed by a manufacturing
22establishment include products of agriculture, forestry, fishing, mining and
23quarrying. For the purposes of this section, establishments which engage in mining
24metalliferous minerals are considered manufacturing establishments.
AB244, s. 82 25Section 82. 70.995 (4) of the statutes is amended to read:
AB244,25,19
170.995 (4) Whenever real property or tangible personal property is used for
2one, or some combination, of the processes mentioned in sub. (3) and also for other
3purposes, the department of revenue, if satisfied that there is substantial use in one
4or some combination of such processes, may assess the property under this section.
5For all purposes of this section the department of revenue shall have sole discretion
6for the determination of what is substantial use and what description of real property
7or what unit of tangible personal property shall constitute "the property" to be
8included for assessment purposes, and, in connection herewith, the department may
9include in a real property unit, real property owned by different persons. Vacant
10property designed for use in manufacturing, assembling, processing, fabricating,
11making or milling tangible property for profit may be assessed under this section or
12under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
13that determination. In those specific instances where a portion of a description of
14real property includes manufacturing property rented or leased and operated by a
15separate person which does not satisfy the substantial use qualification for the entire
16property, the local assessor shall assess the entire real property description and all
17personal property not exempt under s. 70.11 (27)
. The applicable portions of the
18standard manufacturing property report form under sub. (12) as they relate to
19manufacturing machinery and equipment shall be submitted by such person.
AB244, s. 83 20Section 83. 70.995 (7) (b) of the statutes is amended to read:
AB244,25,2421 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
22workload permits and if in the department's judgment it is desirable, the department
23of revenue shall complete a field investigation or on-site appraisal at full value under
24ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB244, s. 84 25Section 84. 70.995 (8) (b) 1. of the statutes is amended to read:
AB244,26,15
170.995 (8) (b) 1. The department of revenue shall annually notify each
2manufacturer assessed under this section and the municipality in which the
3manufacturing property is located of the full value of all real and personal property
4owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
5class mail or electronic mail. In addition, the notice shall specify that objections to
6valuation, amount, or taxability must be filed with the state board of assessors
7within 60 days of issuance of the notice of assessment, that objections to a change
8from assessment under this section to assessment under s. 70.32 (1) must be filed
9within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be
10paid and that the objection is not filed until the fee is paid. A statement shall be
11attached to the assessment roll indicating that the notices required by this section
12have been mailed and failure to receive the notice does not affect the validity of the
13assessments, the resulting tax on real or personal property, the procedures of the tax
14appeals commission or of the state board of assessors, or the enforcement of
15delinquent taxes by statutory means.
AB244, s. 85 16Section 85. 70.995 (12) (a) of the statutes is amended to read:
AB244,27,1317 70.995 (12) (a) The department of revenue shall prescribe a standard
18manufacturing property report form that shall be submitted annually for each real
19estate parcel and each personal property account on or before March 1 by all
20manufacturers whose property is assessed under this section. The report form shall
21contain all information considered necessary by the department and shall include,
22without limitation, income and operating statements, fixed asset schedules and a
23report of new construction or demolition. Failure to submit the report shall result
24in denial of any right of redetermination by the state board of assessors or the tax
25appeals commission. If any property is omitted or understated in the assessment roll

1in any of the next 5 previous years, the assessor shall enter the value of the omitted
2or understated property once for each previous year of the omission or
3understatement. The assessor shall affix a just valuation to each entry for a former
4year as it should have been assessed according to the assessor's best judgment. Taxes
5shall be apportioned and collected on the tax roll for each entry, on the basis of the
6net tax rate for the year of the omission, taking into account credits under s. 79.10.
7In the case of omitted property, interest shall be added at the rate of 0.0267% 0.0267
8percent
per day for the period of time between the date when the form is required to
9be submitted and the date when the assessor affixes the just valuation. In the case
10of underpayments determined after an objection under s. 70.995 (8) (d), interest shall
11be added at the average annual discount interest rate determined by the last auction
12of 6-month U.S. treasury bills before the objection per day for the period of time
13between the date when the tax was due and the date when it is paid.
AB244, s. 86 14Section 86. 70.995 (12r) of the statutes is repealed.
AB244, s. 87 15Section 87. 71.17 (2) of the statutes is amended to read:
AB244,27,2516 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
17income taxes levied against the income of beneficiaries shall be a lien on that portion
18of the trust estate or interest therein from which the income taxed is derived, and
19such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
20same become delinquent. Every person who, as a fiduciary under the provisions of
21this subchapter, pays an income tax shall have all the rights and remedies of
22reimbursement for any taxes assessed against him or her or paid by him or her in
23such capacity, as provided in s. 70.19 (1) and (2)
has a right of action against the
24beneficiary for whom the tax is paid and has a lien on the beneficiary's property for
25the amount of the taxes paid
.
AB244, s. 88
1Section 88. 71.52 (7) of the statutes is amended to read:
AB244,29,242 71.52 (7) "Property taxes accrued" means real or personal property taxes or
3monthly parking permit fees under s. 66.0435 (3) (c), exclusive of special
4assessments, delinquent interest and charges for service, levied on a homestead
5owned by the claimant or a member of the claimant's household. "Real or personal
6property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
7in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
8or entities as joint tenants or tenants in common or is owned as marital property or
9survivorship marital property and one or more such persons, entities or owners is not
10a member of the claimant's household, property taxes accrued is that part of property
11taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
12that reflects the ownership percentage of the claimant and the claimant's household,
13except that if a homestead is owned by 2 or more natural persons or if 2 or more
14natural persons have an interest in a homestead, one or more of whom is not a
15member of the claimant's household, and the claimant has a present interest, as that
16term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
17that transferred the homestead or interest in the homestead to the claimant to pay
18the entire amount of property taxes levied on the homestead, property taxes accrued
19is property taxes accrued levied on such homestead, reduced by the tax credit under
20s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
21no effect in computing property taxes accrued for a person whose homestead is not
22the same as the homestead of that person's spouse. For purposes of this subsection,
23property taxes are "levied" when the tax roll is delivered to the local treasurer for
24collection. If a homestead is sold or purchased during the calendar year of the levy,
25the property taxes accrued for the seller and the buyer are the amount of the tax levy

1prorated to each in proportion to the periods of time each both owned and occupied
2the homestead during the year to which the claim relates. The seller may use the
3closing agreement pertaining to the sale of the homestead, the property tax bill for
4the year before the year to which the claim relates or the property tax bill for the year
5to which the claim relates as the basis for computing property taxes accrued, but
6those taxes are allowable only for the portion of the year during which the seller
7owned and occupied the sold homestead. If a household owns and occupies 2 or more
8homesteads in the same calendar year, property taxes accrued is the sum of the
9prorated property taxes accrued attributable to the household for each of such
10homesteads. If the household owns and occupies the homestead for part of the
11calendar year and rents a homestead for part of the calendar year, it may include both
12the proration of taxes on the homestead owned and rent constituting property taxes
13accrued with respect to the months the homestead is rented in computing the amount
14of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
15or multidwelling building, property taxes accrued are the percentage of the property
16taxes accrued on that part of the multipurpose or multidwelling building occupied
17by the household as a principal residence plus that same percentage of the property
18taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
19necessary for use of the multipurpose or multidwelling building as a principal
20residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
21of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
22of the land contiguous to the claimant's principal residence and include the property
23taxes accrued on all improvements to real property located on such land, except as
24the limitations of s. 71.54 (2) (b) apply.
AB244, s. 89 25Section 89. 71.80 (1) (a) of the statutes is amended to read:
AB244,30,4
171.80 (1) (a) The department shall assess incomes as provided in this chapter,
2and in performance of such duty the department shall possess all powers now or
3hereafter granted by law to the department in the assessment of personal property
4and also the power to
may estimate incomes.
AB244, s. 90 5Section 90. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).
AB244, s. 91 6Section 91. 71.91 (5m) (b) of the statutes is repealed.
AB244, s. 92 7Section 92. 73.03 (20) of the statutes is amended to read:
AB244,31,28 73.03 (20) To investigate all delinquent personal property, death and estate,
9income, or franchise taxes and surtaxes in the state , and the possibility of the
10collection of them, and to require taxing officials, including town treasurers, county
11treasurers, sheriffs, and district attorneys, to institute proceedings, actions, and
12prosecutions for the collection of delinquent taxes so that the amount of delinquent
13taxes shall be reduced to the minimum. In carrying out this subsection the
14department of revenue may examine or cause to be examined by any agent,
15employee, or representative designated by it for that purpose, any books, papers,
16records, or memoranda of any corporation, limited liability company, partnership, or
17individual bearing upon the collection of any delinquent taxes and may require the
18attendance of the officials of any corporation or limited liability company or of any
19other person having knowledge in the premises and may take testimony and require
20proof material for their information upon any matter that they deem of value for the
21purpose of enforcing the payment of delinquent taxes. The department of revenue
22may also perform other duties and adopt other procedures that may be necessary to
23carry out this subsection and direct that proceedings, actions, and prosecutions be
24instituted to enforce the laws relating to the collection of delinquent taxes of every
25kind. To this end, the department of justice shall, upon the request of the department

1of revenue, conduct such actions, proceedings, or prosecutions or assist the local
2town, city, village, or county officials in them or assist the district attorneys.
AB244, s. 93 3Section 93. 73.06 (3) of the statutes is amended to read:
AB244,31,194 73.06 (3) The department of revenue, through its supervisors of equalization,
5shall examine and test the work of assessors during the progress of their assessments
6and ascertain whether any of them is assessing property at other than full value or
7is omitting property subject to taxation from the roll. The department and such
8supervisors shall have the rights and powers of a local assessor for the examination
9of persons and property and for the discovery of property subject to taxation. If any
10property has been omitted or not assessed according to law, they shall bring the same
11to the attention of the local assessor of the proper district and if such local assessor
12shall neglect or refuse to correct the assessment they shall report the fact to the board
13of review. If it discovers errors in identifying or valuing property that is exempt
14under s. 70.11 (39) or (39m), the department shall change the specification of the
15property as taxable or exempt and shall change the value of the property. All
16disputes between the department, municipalities and property owners about the
17taxability or value of property that is reported under s. 79.095 (2) (a) or of the
18property under s. 70.995 (12r) shall be resolved by using the procedures under s.
1970.995 (8).
AB244, s. 94 20Section 94. 74.05 (1) of the statutes is amended to read:
AB244,31,2421 74.05 (1) Definition. In this section, "error in the tax roll" means an error in
22the description of any real or personal property, in the identification of the owner or
23person to whom the property is assessed or in the amount of the tax or an error
24resulting from a palpably erroneous entry in the assessment roll.
AB244, s. 95 25Section 95. 74.09 (2) of the statutes is amended to read:
AB244,32,3
174.09 (2) Preparation. The clerk of the taxation district shall prepare the real
2and personal property tax bills. The form of the property tax bill shall be prescribed
3by the department of revenue and shall be uniform.
AB244, s. 96 4Section 96. 74.11 (4) of the statutes is repealed.
AB244, s. 97 5Section 97. 74.11 (6) (a) of the statutes is amended to read:
AB244,32,86 74.11 (6) (a) Payments made on or before January 31 and payments of taxes
7on improvements on leased land that are assessed as personal property
shall be
8made to the taxation district treasurer.
AB244, s. 98 9Section 98. 74.11 (10) (a) of the statutes is amended to read:
AB244,32,1310 74.11 (10) (a) If all special assessments, special charges, and special taxes and
11personal property taxes
due under sub. (3) or (4) are not paid in full on or before the
12due date, the amounts unpaid are delinquent as of the day after the due date of the
13first installment or of the lump-sum payment.
AB244, s. 99 14Section 99. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB244, s. 100 15Section 100. 74.11 (11) (b) of the statutes is repealed.
AB244, s. 101 16Section 101. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB244,32,2017 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
18district treasurer or county treasurer receives a payment from a taxpayer which is
19not sufficient to pay all amounts due, the treasurer shall apply the payment to the
20amounts due, including interest and penalties, in the following order:
AB244, s. 102 21Section 102. 74.11 (12) (a) 1g. of the statutes is repealed.
AB244, s. 103 22Section 103. 74.11 (12) (b) of the statutes is amended to read:
AB244,32,2523 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
24purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
25under this section.
AB244, s. 104
1Section 104. 74.11 (12) (d) of the statutes is repealed.
AB244, s. 105 2Section 105. 74.12 (6) of the statutes is repealed.
AB244, s. 106 3Section 106. 74.12 (7) of the statutes is amended to read:
AB244,33,94 74.12 (7) Delinquent first installment. If the first installment of real
5property taxes, personal property taxes on improvements on leased land or special
6assessments to which an installment option pertains is not paid on or before 5
7working days after January 31, the entire amount of the remaining unpaid taxes or
8special assessments to which an installment option pertains on that parcel is
9delinquent as of February 1.
AB244, s. 107 10Section 107. 74.12 (8) of the statutes is amended to read:
AB244,33,1711 74.12 (8) Delinquent 2nd or subsequent installment. If the 2nd or any
12subsequent installment payment of real property taxes, personal property taxes on
13improvements on leased land
or special assessments to which an installment option
14pertains is not paid by 5 working days after the due date specified in the ordinance,
15the entire amount of the remaining unpaid taxes or special assessments to which an
16installment option pertains on that parcel is delinquent as of the first day of the
17month after the payment is due and interest and penalties are due under sub. (10).
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