LRB-4069/1
JK:med:ph
2011 - 2012 LEGISLATURE
February 13, 2012 - Introduced by Senators Galloway and Holperin, cosponsored
by Representatives Kerkman, Brooks, Endsley, Spanbauer and Wynn.
Referred to Committee on Public Health, Human Services, and Revenue.
SB465,1,2 1An Act to amend 71.935 (1) (cr) of the statutes; relating to: the definition of
2municipality for purposes of tax refund setoffs.
Analysis by the Legislative Reference Bureau
Under current law, if a person owes a debt of at least $20 to a county or
municipality, and if the debt has been reduced to a judgment or the county or
municipality has provided the debtor reasonable notice and an opportunity to be
heard with regard to the debt, the county or municipality may certify the debt to the
Department of Revenue (DOR) so that DOR may collect the debt by subtracting the
debt amount from any tax refund owed to the debtor. Under current law, for purposes
of certifying debt to DOR, a "municipality" means any city, village, or town, and
includes any entity providing consolidated services among cities, villages, and
towns.
This bill clarifies that, for purposes of certifying debt to DOR, a "municipality"
means any city, village, or town, and includes any entity formed pursuant to an
intergovernmental cooperation contract or agreement to provide consolidated
services directly to cities, villages, and towns.
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:
SB465, s. 1
1Section 1. 71.935 (1) (cr) of the statutes, as created by 2011 Wisconsin Act 32,
2is amended to read:
SB465,2,63 71.935 (1) (cr) "Municipality" means any city, village, or town, and includes any
4entity providing formed pursuant to an intergovernmental cooperation contract or
5agreement under s. 66.0301 to provide
consolidated services among directly to cities,
6villages, and towns.
SB465,2,77 (End)
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