AB911,62 16Section 62. 70.40 (5) of the statutes is amended to read:
AB911,19,1917 70.40 (5) All laws not in conflict with this section relating to the assessment,
18collection and payment of personal property taxes and the correction of errors in
19assessment and tax rolls, shall apply to the tax imposed in this section.
AB911,63 20Section 63. 70.42 (5) of the statutes is amended to read:
AB911,19,2321 70.42 (5) All laws not in conflict with this section relating to the assessment,
22collection and payment of personal property taxes, the correction of errors in
23assessment and tax rolls, shall apply to the tax imposed under this section.
AB911,64 24Section 64. 70.421 (1) of the statutes is amended to read:
AB911,20,7
170.421 (1) Every person operating a crude oil refinery in this state, shall on or
2before January 31 of each year pay an annual occupation tax of a sum equal to 5 cents
3per ton upon all crude oil handled during the preceding year ending April 30 except
4that as of December 15, 1979, such tax shall apply to the year ending the December
531 which is 2 years prior to the payment due date. All such crude oil so handled and
6all petroleum products refined therefrom, in the possession of the refinery, shall be
7exempt from all personal property taxation, either state or municipal.
AB911,65 8Section 65. 70.421 (5) of the statutes is amended to read:
AB911,20,119 70.421 (5) All laws not in conflict with this section relating to the assessment,
10collection and payment of personal property taxes and the correction of errors in
11assessment and tax rolls, shall apply to the tax herein imposed.
AB911,66 12Section 66. 70.43 (2) of the statutes is amended to read:
AB911,20,1913 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
14of
real estate or an item of personal property that results in the tract or property
15having an inaccurate assessment for the preceding year, the assessor shall correct
16that error by adding to or subtracting from the assessment for the preceding year.
17The result shall be the true assessed value of the property for the preceding year.
18The assessor shall make a marginal note of the correction on that year's assessment
19roll.
AB911,67 20Section 67. 70.44 (1) of the statutes is amended to read:
AB911,21,421 70.44 (1) Real or personal property omitted from assessment in any of the 2
22next previous years, unless previously reassessed for the same year or years, shall
23be entered once additionally for each previous year of such omission, designating
24each such additional entry as omitted for the year of omission and affixing a just
25valuation to each entry for a former year as the same should then have been assessed

1according to the assessor's best judgment, and taxes shall be apportioned, using the
2net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
3section shall not apply to manufacturing property assessed by the department of
4revenue under s. 70.995.
AB911,68 5Section 68. 70.47 (7) (aa) of the statutes is amended to read:
AB911,21,96 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
7to testify to the board by telephone or to contest the amount of any assessment of real
8or personal property if the person has refused a reasonable written request by
9certified mail of the assessor to view such property.
AB911,69 10Section 69. 70.47 (14) of the statutes is amended to read:
AB911,21,1711 70.47 (14) Tax payments. In the event the board of review has not completed
12its review or heard an objection to an assessment on real or personal property prior
13to the date the taxes predicated upon such assessment are due, or in the event there
14is an appeal as provided in sub. (13) and s. 74.37 from the correction of the board of
15review to the court, the time for payment of such taxes as levied is the same as
16provided in ch. 74 and if not paid in the time prescribed, such taxes are delinquent
17and subject to the same provisions as other delinquent taxes.
AB911,70 18Section 70. 70.47 (15) of the statutes is repealed.
AB911,71 19Section 71. 70.47 (16) (a) of the statutes is amended to read:
AB911,23,1120 70.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
21or personal property shall be first made in writing and filed with the commissioner
22of assessments on or before the 3rd Monday in May. No person may, in any action
23or proceeding, question the amount or valuation of real or personal property in the
24assessment rolls of the city unless objections have been so filed. The board may not
25waive the requirement that objections be in writing. Persons who own land and

1improvements to that land may object to the aggregate valuation of that land and
2improvements to that land, but no person who owns land and improvements to that
3land may object only to the valuation of that land or only to the valuation of
4improvements to that land. If the objections have been investigated by a committee
5of the board of assessors under s. 70.07 (6), the board of review may adopt the
6recommendation of the committee unless the objector requests or the board orders
7a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
8the objector or attorney and to the city attorney of the city. The provisions of the
9statutes relating to boards of review not inconsistent with this subsection apply to
10proceedings before the boards of review of 1st class cities, except that the board need
11not adjourn until the assessment roll is completed by the commissioner of
12assessments, as required in s. 70.07 (6), but may immediately hold hearings on
13objections filed with the commissioner of assessments, and the changes, corrections
14and determinations made by the board acting within its powers shall be prima facie
15correct. Appeal from the determination shall be by an action under sub. (13) for
16certiorari
commenced within 90 days after the taxpayer receives the notice under
17sub. (12). The action shall be given preference. If the court on the appeal finds any
18error in the proceedings of the board that renders the assessment or the proceedings
19void or, with regard to an objection that is subject to par. (c), if the court determines
20that the board lacked good cause to deny a request for a deposition subpoena, it shall
21remand the assessment to the board for further proceedings in accordance with the
22court's determination and retain jurisdiction of the matter until the board has
23determined an assessment in accordance with the court's order. If the appellant
24challenges the value determination that the board made at a proceeding under sub.
25(16) (c), the court shall presume that the board's valuation is correct, except that the

1presumption may be rebutted by a sufficient showing by the appellant that the
2valuation is incorrect. If the presumption is rebutted, the court shall determine the
3assessment without deference to the board of review and based on the record before
4the board of review, except that the court may consider evidence that was not
5available at the time of the hearing before the board or that the board refused to
6consider, or that the court otherwise determines should be considered in order to
7determine the correct assessment. In the event that an objection to the previous
8year's assessment has not been resolved, the parties may agree that the assessment
9for the previous year shall also apply for the current year and shall be included in
10the court's review of the prior year's assessment without an additional hearing by the
11board.
AB911,72 12Section 72. 70.48 of the statutes is amended to read:
AB911,24,6 1370.48 Assessor to attend board of review. The assessor or the assessor's
14authorized representative shall attend without order or subpoena all hearings before
15the board of review and under oath submit to examination and fully disclose to the
16board such information as the assessor may have touching the assessment and any
17other matters pertinent to the inquiry being made. All part-time assessors shall
18receive the same compensation for such attendance as is allowed to the members of
19the board but no county assessor or member of a county assessor's staff shall receive
20any compensation other than that person's regular salary for attendance at a board
21of review. The clerk shall make all corrections to the assessment roll ordered by the
22board of review, including all changes in the valuation of real property. When any
23valuation of real property is changed the clerk shall enter the valuation fixed by the
24board in red ink in the proper class above the figures of the assessor, and the figures
25of the assessor shall be crossed out with red ink. The clerk shall also enter upon the

1assessment roll, in the proper place, the names of all persons found liable to taxation
2on personal property by the board of review, setting opposite such names respectively
3the aggregate valuation of such property as determined by the assessor, after
4deducting exemptions and making such corrections as the board has ordered. All
5changes in valuation of personal property made by the board of review shall be made
6in the same manner as changes in real estate.
AB911,73 7Section 73. 70.49 (2) of the statutes is amended to read:
AB911,24,128 70.49 (2) The value of all real and personal property entered into the
9assessment roll to which such affidavit is attached by the assessor shall, in all actions
10and proceedings involving such values, be presumptive evidence that all such
11properties have been justly and equitably assessed in proper relationship to each
12other.
AB911,74 13Section 74. 70.50 of the statutes is amended to read:
AB911,24,22 1470.50 Delivery of roll. Except in counties that have a county assessment
15system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
16a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
17in May, deliver the completed assessment roll and all the sworn statements and
18valuations of personal property
to the clerk of the town, city or village, who shall file
19and preserve them in the clerk's office. On or before the first Monday in April, a
20county assessor under s. 70.99 shall deliver the completed assessment roll and all
21sworn statements and valuations of personal property
to the clerks of the towns,
22cities and villages in the county, who shall file and preserve them in the clerk's office.
AB911,75 23Section 75. 70.52 of the statutes is amended to read:
AB911,25,9 2470.52 Clerks to examine and correct rolls. Each city, village, and town
25clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk

1shall correct all double assessments, imperfect descriptions and other errors
2apparent upon the face of the roll, and strike off all parcels of real property not liable
3to taxation. The clerk shall add to the roll any parcel of real property or item of
4personal property
omitted by the assessors and immediately notify the assessors of
5the omissions. The assessors shall immediately view and value the omitted property
6and certify the valuation to the clerk. The clerk shall enter the valuation upon the
7roll, and the valuation shall be final. To enable the clerk to properly correct defective
8descriptions, the clerk may request aid, when necessary, from the county surveyor,
9whose fees for the services rendered shall be paid by the city, village, or town.
AB911,76 10Section 76. 70.53 (1) (a) of the statutes is repealed.
AB911,77 11Section 77. 70.555 of the statutes is amended to read:
AB911,25,16 1270.555 Provisions directory. The directions herein given for the assessing
13of lands and personal property and levying and collecting taxes shall be deemed
14directory only, and no error or informality in the proceedings of any of the officers
15entrusted with the same, not affecting the substantial justice of the tax, shall vitiate
16or in anywise affect the validity of such tax or assessment.
AB911,78 17Section 78. 70.64 (3) (c) of the statutes is repealed.
AB911,79 18Section 79. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
19renumbered 70.65 (2) (a) and amended to read:
AB911,25,2220 70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
21property within the taxation district and, with respect to each description of real
22property, the name and address of the owner and the assessed value.
AB911,80 23Section 80. 70.65 (2) (a) 2. of the statutes is repealed.
AB911,81 24Section 81. 70.65 (2) (b) (intro.) of the statutes is amended to read:
AB911,26,2
170.65 (2) (b) (intro.) With respect to each description of real property and each
2owner of taxable personal property
:
AB911,82 3Section 82. 70.68 of the statutes is repealed.
AB911,83 4Section 83. 70.73 (1) (b) of the statutes is amended to read:
AB911,26,105 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
6property has been assessed to the wrong person, or
2 or more parcels of land
7belonging to different persons have been erroneously assessed together on the tax
8roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
9parties are residents of the county, by notice in writing to appear at the clerk's office
10at some time, not less than 5 days thereafter, to correct the assessment roll.
AB911,84 11Section 84. 70.73 (1) (c) of the statutes is amended to read:
AB911,26,1712 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
13the assessment roll shall be corrected by entering the correct names of the persons
14liable to assessment, both as to real and personal property, describing each parcel of
15land and giving the proper valuation to each parcel separately owned. The total
16valuation given to the separate tracts of real estate shall be equal to the valuation
17given to the same property when the several parcels were assessed together.
AB911,85 18Section 85. 70.73 (1) (d) of the statutes is amended to read:
AB911,26,2319 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
20whose personal property is assessed
under this subsection may be made at any time
21before the tax roll is returned to the county treasurer for the year in which the tax
22is levied. The valuation or correction of names, when made under this subsection,
23shall be held just and correct and be final and conclusive.
AB911,86 24Section 86. 70.84 of the statutes is amended to read:
AB911,27,20
170.84 Inequalities may be corrected in subsequent year. If any such
2reassessment cannot be completed in time to take the place of the original
3assessment made in such district for said year, the clerk of the district shall levy and
4apportion the taxes for that year upon the basis of the original assessment roll, and
5when the reassessment is completed the inequalities in the taxes levied under the
6original assessment shall be remedied and compensated in the levy and
7apportionment of taxes in such district next following the completion of said
8reassessment in the following manner: Each tract of real estate, and, as to personal
9property, each taxpayer, whose tax shall be the tax on which is determined by such
10reassessment to have been relatively too high, shall be credited a sum equal to the
11amount of taxes charged on the original assessment in excess of the amount which
12would have been charged had such reassessment been made in time; and each tract
13of real estate, and, as to personal property, each taxpayer, whose tax shall be the tax
14on which is
determined by such reassessment to have been relatively too low, shall
15be charged, in addition to all other taxes, a sum equal to the difference between the
16amount of taxes charged upon such unequal original assessment and the amount
17which would have been charged had such reassessment been made in time. The
18department of revenue, or its authorized agent, shall at any time have access to all
19assessment and tax rolls herein referred to for the purpose of assisting the local clerk
20and in order that the results of the reassessment may be carried into effect.
AB911,87 21Section 87. 70.995 (1) (a) of the statutes is amended to read:
AB911,28,1122 70.995 (1) (a) In this section "manufacturing property" includes all lands,
23buildings, structures and other real property used in manufacturing, assembling,
24processing, fabricating, making or milling tangible personal property for profit.
25Manufacturing property also includes warehouses, storage facilities and office

1structures when the predominant use of the warehouses, storage facilities or offices
2is in support of the manufacturing property, and all personal property owned or used
3by any person engaged in this state in any of the activities mentioned, and used in
4the activity, including raw materials, supplies, machinery, equipment, work in
5process and finished inventory when located at the site of the activity
.
6Establishments engaged in assembling component parts of manufactured products
7are considered manufacturing establishments if the new product is neither a
8structure nor other fixed improvement. Materials processed by a manufacturing
9establishment include products of agriculture, forestry, fishing, mining and
10quarrying. For the purposes of this section, establishments which engage in mining
11metalliferous minerals are considered manufacturing establishments.
AB911,88 12Section 88. 70.995 (4) of the statutes is amended to read:
AB911,29,613 70.995 (4) Whenever real property or tangible personal property is used for
14one, or some combination, of the processes mentioned in sub. (3) and also for other
15purposes, the department of revenue, if satisfied that there is substantial use in one
16or some combination of such processes, may assess the property under this section.
17For all purposes of this section the department of revenue shall have sole discretion
18for the determination of what is substantial use and what description of real property
19or what unit of tangible personal property shall constitute "the property" to be
20included for assessment purposes, and, in connection herewith, the department may
21include in a real property unit, real property owned by different persons. Vacant
22property designed for use in manufacturing, assembling, processing, fabricating,
23making or milling tangible property for profit may be assessed under this section or
24under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
25that determination. In those specific instances where a portion of a description of

1real property includes manufacturing property rented or leased and operated by a
2separate person which does not satisfy the substantial use qualification for the entire
3property, the local assessor shall assess the entire real property description and all
4personal property not exempt under s. 70.11 (27)
. The applicable portions of the
5standard manufacturing property report form under sub. (12) as they relate to
6manufacturing machinery and equipment shall be submitted by such person.
AB911,89 7Section 89. 70.995 (7) (b) of the statutes is amended to read:
AB911,29,118 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
9workload permits and if in the department's judgment it is desirable, the department
10of revenue shall complete a field investigation or on-site appraisal at full value under
11ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB911,90 12Section 90. 70.995 (8) (b) 1. of the statutes, as affected by 2013 Wisconsin Act
1354
, is amended to read:
AB911,30,714 70.995 (8) (b) 1. The department of revenue shall annually notify each
15manufacturer assessed under this section and the municipality in which the
16manufacturing property is located of the full value of all real and personal property
17owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
18class mail or electronic mail. In addition, the notice shall specify that objections to
19valuation, amount, or taxability must be filed with the state board of assessors no
20later than 60 days after the date of the notice of assessment, that objections to a
21change from assessment under this section to assessment under s. 70.32 (1) must be
22filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
23or (d) must be paid and that the objection is not filed until the fee is paid. For
24purposes of this subdivision, an objection is considered timely filed if received by the
25state board of assessors no later than 60 days after the date of the notice or sent to

1the state board of assessors by certified mail in a properly addressed envelope, with
2postage paid, that is postmarked before midnight of the last day for filing. A
3statement shall be attached to the assessment roll indicating that the notices
4required by this section have been mailed and failure to receive the notice does not
5affect the validity of the assessments, the resulting tax on real or personal property,
6the procedures of the tax appeals commission or of the state board of assessors, or
7the enforcement of delinquent taxes by statutory means.
AB911,91 8Section 91. 70.995 (12) (a) of the statutes is amended to read:
AB911,31,59 70.995 (12) (a) The department of revenue shall prescribe a standard
10manufacturing property report form that shall be submitted annually for each real
11estate parcel and each personal property account on or before March 1 by all
12manufacturers whose property is assessed under this section. The report form shall
13contain all information considered necessary by the department and shall include,
14without limitation, income and operating statements, fixed asset schedules and a
15report of new construction or demolition. Failure to submit the report shall result
16in denial of any right of redetermination by the state board of assessors or the tax
17appeals commission. If any property is omitted or understated in the assessment roll
18in any of the next 5 previous years, the assessor shall enter the value of the omitted
19or understated property once for each previous year of the omission or
20understatement. The assessor shall affix a just valuation to each entry for a former
21year as it should have been assessed according to the assessor's best judgment. Taxes
22shall be apportioned and collected on the tax roll for each entry, on the basis of the
23net tax rate for the year of the omission, taking into account credits under s. 79.10.
24In the case of omitted property, interest shall be added at the rate of 0.0267% 0.0267
25percent
per day for the period of time between the date when the form is required to

1be submitted and the date when the assessor affixes the just valuation. In the case
2of underpayments determined after an objection under s. 70.995 (8) (d), interest shall
3be added at the average annual discount interest rate determined by the last auction
4of 6-month U.S. treasury bills before the objection per day for the period of time
5between the date when the tax was due and the date when it is paid.
AB911,92 6Section 92. 70.995 (12r) of the statutes is repealed.
AB911,93 7Section 93. 71.17 (2) of the statutes is amended to read:
AB911,31,178 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
9income taxes levied against the income of beneficiaries shall be a lien on that portion
10of the trust estate or interest therein from which the income taxed is derived, and
11such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
12same become delinquent. Every person who, as a fiduciary under the provisions of
13this subchapter, pays an income tax shall have all the rights and remedies of
14reimbursement for any taxes assessed against him or her or paid by him or her in
15such capacity, as provided in s. 70.19 (1) and (2)
has a right of action against the
16beneficiary for whom the tax is paid and has a lien on the beneficiary's property for
17the amount of the taxes paid
.
AB911,94 18Section 94. 71.52 (7) of the statutes is amended to read:
AB911,33,1619 71.52 (7) "Property taxes accrued" means real or personal property taxes or
20monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
21assessments, delinquent interest and charges for service, levied on a homestead
22owned by the claimant or a member of the claimant's household. "Real or personal
23property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
24in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
25or entities as joint tenants or tenants in common or is owned as marital property or

1survivorship marital property and one or more such persons, entities or owners is not
2a member of the claimant's household, property taxes accrued is that part of property
3taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
4that reflects the ownership percentage of the claimant and the claimant's household,
5except that if a homestead is owned by 2 or more natural persons or if 2 or more
6natural persons have an interest in a homestead, one or more of whom is not a
7member of the claimant's household, and the claimant has a present interest, as that
8term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
9that transferred the homestead or interest in the homestead to the claimant to pay
10the entire amount of property taxes levied on the homestead, property taxes accrued
11is property taxes accrued levied on such homestead, reduced by the tax credit under
12s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
13no effect in computing property taxes accrued for a person whose homestead is not
14the same as the homestead of that person's spouse. For purposes of this subsection,
15property taxes are "levied" when the tax roll is delivered to the local treasurer for
16collection. If a homestead is sold or purchased during the calendar year of the levy,
17the property taxes accrued for the seller and the buyer are the amount of the tax levy
18prorated to each in proportion to the periods of time each both owned and occupied
19the homestead during the year to which the claim relates. The seller may use the
20closing agreement pertaining to the sale of the homestead, the property tax bill for
21the year before the year to which the claim relates or the property tax bill for the year
22to which the claim relates as the basis for computing property taxes accrued, but
23those taxes are allowable only for the portion of the year during which the seller
24owned and occupied the sold homestead. If a household owns and occupies 2 or more
25homesteads in the same calendar year, property taxes accrued is the sum of the

1prorated property taxes accrued attributable to the household for each of such
2homesteads. If the household owns and occupies the homestead for part of the
3calendar year and rents a homestead for part of the calendar year, it may include both
4the proration of taxes on the homestead owned and rent constituting property taxes
5accrued with respect to the months the homestead is rented in computing the amount
6of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
7or multidwelling building, property taxes accrued are the percentage of the property
8taxes accrued on that part of the multipurpose or multidwelling building occupied
9by the household as a principal residence plus that same percentage of the property
10taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
11necessary for use of the multipurpose or multidwelling building as a principal
12residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
13of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
14of the land contiguous to the claimant's principal residence and include the property
15taxes accrued on all improvements to real property located on such land, except as
16the limitations of s. 71.54 (2) (b) apply.
AB911,95 17Section 95. 71.80 (1) (a) of the statutes is amended to read:
AB911,33,2118 71.80 (1) (a) The department shall assess incomes as provided in this chapter,
19and in performance of such duty the department shall possess all powers now or
20hereafter granted by law to the department in the assessment of personal property
21and also the power to
may estimate incomes.
AB911,96 22Section 96. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).
AB911,97 23Section 97. 71.91 (5m) (b) of the statutes is repealed.
AB911,98 24Section 98. 73.03 (20) of the statutes is amended to read:
AB911,34,20
173.03 (20) To investigate all delinquent personal property, death and estate,
2income, or franchise taxes and surtaxes in the state , and the possibility of the
3collection of them, and to require taxing officials, including town treasurers, county
4treasurers, sheriffs, and district attorneys, to institute proceedings, actions, and
5prosecutions for the collection of delinquent taxes so that the amount of delinquent
6taxes shall be reduced to the minimum. In carrying out this subsection the
7department of revenue may examine or cause to be examined by any agent,
8employee, or representative designated by it for that purpose, any books, papers,
9records, or memoranda of any corporation, limited liability company, partnership, or
10individual bearing upon the collection of any delinquent taxes and may require the
11attendance of the officials of any corporation or limited liability company or of any
12other person having knowledge in the premises and may take testimony and require
13proof material for their information upon any matter that they deem of value for the
14purpose of enforcing the payment of delinquent taxes. The department of revenue
15may also perform other duties and adopt other procedures that may be necessary to
16carry out this subsection and direct that proceedings, actions, and prosecutions be
17instituted to enforce the laws relating to the collection of delinquent taxes of every
18kind. To this end, the department of justice shall, upon the request of the department
19of revenue, conduct such actions, proceedings, or prosecutions or assist the local
20town, city, village, or county officials in them or assist the district attorneys.
AB911,99 21Section 99. 73.06 (3) of the statutes is amended to read:
AB911,35,1222 73.06 (3) The department of revenue, through its supervisors of equalization,
23shall examine and test the work of assessors during the progress of their assessments
24and ascertain whether any of them is assessing property at other than full value or
25is omitting property subject to taxation from the roll. The department and such

1supervisors shall have the rights and powers of a local assessor for the examination
2of persons and property and for the discovery of property subject to taxation. If any
3property has been omitted or not assessed according to law, they shall bring the same
4to the attention of the local assessor of the proper district and if such local assessor
5shall neglect or refuse to correct the assessment they shall report the fact to the board
6of review. If it discovers errors in identifying or valuing property that is exempt
7under s. 70.11 (39) or (39m), the department shall change the specification of the
8property as taxable or exempt and shall change the value of the property. All
9disputes between the department, municipalities and property owners about the
10taxability or value of property that is reported under s. 79.095 (2) (a) or of the
11property under s. 70.995 (12r) shall be resolved by using the procedures under s.
1270.995 (8).
AB911,100 13Section 100. 74.05 (1) of the statutes is amended to read:
AB911,35,1714 74.05 (1) Definition. In this section, "error in the tax roll" means an error in
15the description of any real or personal property, in the identification of the owner or
16person to whom the property is assessed or in the amount of the tax or an error
17resulting from a palpably erroneous entry in the assessment roll.
AB911,101 18Section 101. 74.09 (2) of the statutes is amended to read:
AB911,35,2119 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real
20and personal property tax bills. The form of the property tax bill shall be prescribed
21by the department of revenue and shall be uniform.
AB911,102 22Section 102. 74.11 (4) of the statutes is repealed.
AB911,103 23Section 103. 74.11 (6) (a) of the statutes is amended to read:
AB911,36,3
174.11 (6) (a) Payments made on or before January 31 and payments of taxes
2on improvements on leased land that are assessed as personal property
shall be
3made to the taxation district treasurer.
AB911,104 4Section 104. 74.11 (10) (a) of the statutes is amended to read:
AB911,36,85 74.11 (10) (a) If all special assessments, special charges, and special taxes and
6personal property taxes
due under sub. (3) or (4) are not paid in full on or before the
7due date, the amounts unpaid are delinquent as of the day after the due date of the
8first installment or of the lump-sum payment.
AB911,105 9Section 105. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB911,106 10Section 106. 74.11 (11) (b) of the statutes is repealed.
AB911,107 11Section 107. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB911,36,1512 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
13district treasurer or county treasurer receives a payment from a taxpayer which is
14not sufficient to pay all amounts due, the treasurer shall apply the payment to the
15amounts due, including interest and penalties, in the following order:
AB911,108 16Section 108. 74.11 (12) (a) 1g. of the statutes is repealed.
AB911,109 17Section 109. 74.11 (12) (b) of the statutes is amended to read:
AB911,36,2018 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
19purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
20under this section.
AB911,110 21Section 110. 74.11 (12) (d) of the statutes is repealed.
AB911,111 22Section 111. 74.12 (6) of the statutes is repealed.
AB911,112 23Section 112. 74.12 (7) of the statutes is amended to read:
AB911,37,424 74.12 (7) Delinquent first installment. If the first installment of real
25property taxes, personal property taxes on improvements on leased land or special

1assessments to which an installment option pertains is not paid on or before 5
2working days after January 31, the entire amount of the remaining unpaid taxes or
3special assessments to which an installment option pertains on that parcel is
4delinquent as of February 1.
AB911,113 5Section 113. 74.12 (8) of the statutes is amended to read:
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