SB21: Bill Text

SB21,2047 Section 2047. 70.119 (3) (d) of the statutes is amended to read:

SB21,806,11 70.119 (3) (d) "Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1) and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities, facilities of the University of Wisconsin System Authority described in s. 70.11 (38c), and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38).

SB21,2048 Section 2048. 70.119 (3) (e) of the statutes is amended to read:

SB21,806,17 70.119 (3) (e) "State facilities" means all property owned and operated by the state for the purpose of carrying out usual state functions, including the branch campuses of the university of Wisconsin system but not including land held for highway right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09.

SB21,2049 Section 2049 . 70.119 (3) (e) of the statutes, as affected by 2015 Wisconsin Act .... (this act), is amended to read:

SB21,806,24 70.119 (3) (e) "State facilities" means all property owned and operated by the state for the purpose of carrying out usual state functions, including the branch campuses of the university of Wisconsin system but not including land held for highway right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09.

SB21,2050 Section 2050. 70.119 (4) of the statutes is amended to read:

SB21,807,6 70.119 (4) The department shall be responsible for negotiating with municipalities on payments for municipal services and may delegate certain responsibilities of negotiation to other state agencies, to the University of Wisconsin System Authority, or to the University of Wisconsin Hospitals and Clinics Authority. Prior to negotiating with municipalities the department shall submit guidelines for negotiation to the committee for approval.

SB21,2051 Section 2051. 70.119 (5) of the statutes is amended to read:

SB21,807,11 70.119 (5) Upon approval of guidelines by the committee, the department shall proceed with negotiations. In no case may a municipality withhold services to the state, to the University of Wisconsin System Authority, or to the University of Wisconsin Hospitals and Clinics Authority during negotiations.

SB21,2052 Section 2052. 70.119 (6) of the statutes is amended to read:

SB21,807,24 70.119 (6) No later than November 15 annually, the department shall report to the cochairpersons of the committee the results of its negotiations and the total payments proposed to be made in the subsequent calendar year. In computing the proposed payments to a municipality, the department shall base its calculations on the values of state facilities, facilities of the University of Wisconsin System Authority described in s. 70.11 (38c), and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), as determined by the department for January 1 of the year preceding the year of the report, and the values of improvements to property in the municipality as determined under s. 70.57 (1) for January 1 of the year preceding the year of the report, and shall also base its calculations on revenues and expenditures of the municipality as reported under s. 73.10 (2) for the year preceding the year of the report.

SB21,2053 Section 2053. 70.119 (7) (a) of the statutes is amended to read:

SB21,808,9 70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38). The University of Wisconsin System Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38c).

SB21,2054 Section 2054. 70.119 (7) (b) of the statutes is amended to read:

SB21,808,16 70.119 (7) (b) The department shall determine the proportionate cost of payments for municipal services provided by a municipality for each program financed from revenues other than general purpose revenues and revenues derived from academic student fees levied by the board of regents of the University of Wisconsin System, and for each appropriation made from such revenues which finances the cost of such a program.

SB21,2055 Section 2055. 70.119 (7) (c) of the statutes is amended to read:

SB21,809,2 70.119 (7) (c) The department shall assess to the appropriate program revenue and program revenue-service accounts and segregated funds the costs of providing payments for municipal services for the administration of programs financed from program revenues or segregated revenues, except program revenues derived from academic student fees levied by the board of regents of the University of Wisconsin System. If payments are prorated under par. (a) in any year, the department shall assess costs under this paragraph as affected by the proration. The department shall transfer to the general fund an amount equal to the assessments in each year from the appropriate program revenue, program revenue-service and segregated revenue appropriations.

SB21,2056 Section 2056. 70.365 of the statutes is amended to read:

SB21,810,15 70.365 Notice of changed assessment. When the assessor assesses any taxable real property, or any improvements taxed as personal property under s. 77.84 (1), and arrives at a different total than the assessment of it for the previous year, the assessor shall notify the person assessed if the address of the person is known to the assessor, otherwise the occupant of the property. If the assessor determines that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not undeveloped, agricultural forest, productive forest land, or other, the assessor shall notify the person assessed if the assessor knows the person's address, or otherwise the occupant of the property, that the person assessed may be subject to a conversion charge under s. 74.485. Any notice issued under this section shall be in writing and shall be sent by ordinary mail at least 15 days before the meeting of the board of review or before the meeting of the board of assessors in 1st class cities and in 2nd class cities that have a board of assessors under s. 70.075, except that, in any year in which the taxation district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days before the meeting of the board of review or board of assessors. The notice shall contain the amount of the changed assessment and the time, date, and place of the meeting of the local board of review or of the board of assessors. However, if the assessment roll is not complete, the notice shall be sent by ordinary mail at least 15 days prior to the date to which the board of review or board of assessors has adjourned, except that, in any year in which the taxation district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days prior to the date to which the board of review or board of assessors has adjourned. The assessor shall attach to the assessment roll a statement that the notices required by this section have been mailed and failure to receive the notice shall not affect the validity of the changed assessment, the resulting changed tax, the procedures of the board of review or of the board of assessors or the enforcement of delinquent taxes by statutory means. After the person assessed or the occupant of the property receives notice under this section, if the assessor changes the assessment as a result of the examination of the rolls as provided in s. 70.45 and the person assessed waives, in writing and on a form prescribed or approved by the department of revenue, the person's right to the notice of the changed assessment under this section, no additional notice is required under this section. The secretary of revenue shall prescribe the form of the notice required under this section. The form shall include information notifying the taxpayer of the procedures to be used to object to the assessment. The form shall also indicate whether the person assessed may be subject to a conversion charge under s. 74.485.

SB21,2057 Section 2057. 70.44 (1) of the statutes is amended to read:

SB21,811,2 70.44 (1) Real or personal property omitted in whole or in part from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor's best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall only applies to property that can be identified as property discrete from the property formerly assessed, and does not apply to manufacturing property assessed by the department of revenue under s. 70.995.

SB21,2058 Section 2058. 70.45 of the statutes is amended to read:

SB21,811,22 70.45 Return and examination of rolls. When the assessment rolls have been completed in cities of the 1st class, they shall be delivered to the commissioner of assessments in 1st class cities that conduct assessments under s. 70.991 (3), in all other cities to the city clerk, in villages to the village clerk and in towns to the town clerk. At least 15 days before the first day on which the assessment rolls are open for examination, these officials shall have published a class 1 notice if applicable, or posted notice, under ch. 985, in anticipation of the roll delivery as provided in s. 70.50, that on certain days, therein named, the assessment rolls will be open for examination by the taxable inhabitants, which notice may assign a day or days for each ward, where there are separate assessment rolls for wards, for the inspection of rolls. The assessor, the assessment administrator, or the assessment administrator's designee shall be present for at least 2 hours while the assessment roll is open for inspection. Instructional material under s. 73.03 (54) shall be available at the meeting. On examination the commissioner of assessments, assessment administrator, or assessor or assessors, as appropriate, may make changes that are necessary to perfect the assessment roll or rolls, and after the corrections are made the roll or rolls shall be submitted by the commissioner of assessments or clerk of the municipality to the appropriate board of review created under s. 70.46.

SB21,2059 Section 2059. 70.46 (1) of the statutes is amended to read:

SB21,812,16 70.46 (1) Except as provided in sub. (1m) and s. 70.99 For 1st and 2nd class cities conducting assessments under s. 70.991 (3), the supervisors and clerk of each town, the mayor, clerk and such other officers, other than assessors, as the common council of each city by ordinance determines, the president, clerk and such other officers, other than the assessor, as the board of trustees of each village by ordinance determines, shall constitute a board of review for the town, city or village. In cities of the 1st class the board of review shall by ordinance in lieu of the foregoing consist of 5 to 9 residents of the city, none of whom may occupy any public office or be publicly employed. The members shall be appointed by the mayor of the city with the approval of the common council and shall hold office as members of the board for staggered 5-year terms. Subject to sub. (1m), in all other towns, In 2nd class cities and villages the board of review may by ordinance , in lieu of the foregoing provisions regarding 1st class cities, consist of any number of town, city or village residents and may include public officers and public employees. The ordinance shall specify the manner of appointment. The town board, common council or village board shall fix, by ordinance, the salaries of the members of the board of review. No board of review member may serve on a county board of review to review any assessment made by a county assessor unless appointed as provided in s. 70.99 (10).

SB21,2060 Section 2060. 70.46 (1m) of the statutes is repealed.

SB21,2061 Section 2061. 70.46 (2) of the statutes is amended to read:

SB21,812,23 70.46 (2) The town, city or village clerk serving on such the board of review created under sub. (1), and in cities of the first class the commissioner of assessments serving on such the board of review created under sub. (1) or any person on the commissioner's staff designated by the commissioner, shall be the board of review clerk thereof and keep an accurate record of all its proceedings.

SB21,2062 Section 2062. 70.46 (3) of the statutes is amended to read:

SB21,813,4 70.46 (3) The members of such the board of review created under sub. (1), except members who are full time employees or officers of the town, village or city, shall receive such the compensation as shall be fixed established by resolution or ordinance of the town board, village board or common council.

SB21,2063 Section 2063. 70.46 (3d) of the statutes is created to read:

SB21,813,20 70.46 (3d) Except as provided in sub. (3e), the county board shall, by ordinance, create a county board of review consisting of 6 to 10 county residents. No more than 2 members of the county board of review may reside in the same municipality. The members shall hold office for staggered 5-year terms, as established in the ordinance creating the board. No member of the county board of review may, while serving on the board hold a local public office, as defined in s. 19.42 (7w), or a state public office, as defined in s. 19.42 (13). No member of the county board of review may, while serving on the board, be employed by a local governmental unit, as defined in s. 19.42 (7u), or by a department, as defined in s. 19.42 (5). No member of the county board of review may reside in a city conducting assessments under s. 70.991 (3). The county board chairman shall appoint the members of the county board of review with the approval of the majority of the county board members, except that, if the county has a county executive, the county executive shall appoint the members of the county board of review with the approval of the county board members. The board shall establish, by ordinance, the compensation of the county board of review members.

SB21,2064 Section 2064. 70.46 (3e) of the statutes is created to read:

SB21,814,14 70.46 (3e) Counties participating in a regional assessment unit shall create a regional board of review consisting of 7 to 11 members. At least one resident of each county of a regional assessment unit shall be members of the regional board of review. No more than 2 members of the regional board of review may reside in the same municipality. The members shall hold office for staggered 5-year terms, as established by the counties creating the board. No member of the regional board of review may, while serving on the board hold a local public office, as defined in s. 19.42 (7w), or a state public office, as defined in s. 19.42 (13). No member of the regional board of review may, while serving on the board, be employed by a local governmental unit, as defined in s. 19.42 (7u), or by a department, as defined in s. 19.42 (5). No member of the regional board of review may reside in a city conducting assessments under s. 70.991 (3). Each county board chairman shall appoint the members of the regional board of review from his or her county with the approval of the majority of the county board members, except that, if the county has a county executive, the county executive shall appoint the members of the regional board of review for his or her county with the approval of the county board members. The regional assessment unit shall establish the compensation of the regional board of review members.

SB21,2065 Section 2065. 70.46 (4) of the statutes is amended to read:

SB21,815,3 70.46 (4) No board of review created under this section may be constituted convene unless it includes at least one voting member who, within 2 years of the board's first meeting, has all board of review members have attended a training session under s. 73.03 (55) and unless that member is the municipality's chief executive officer or that officer's designee. The at least once in the year prior to the board's first meeting. For municipalities conducting their own assessments under s. 70.991 (3), the municipal clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection has been fulfilled for all individuals serving on the municipal board of review. For county and regional board of review, the county clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection as been fulfilled for all individuals from the county who are serving on the county or regional board of review.

SB21,2066 Section 2066. 70.47 (1) of the statutes is renumbered 70.47 (1) (a) and amended to read:

SB21,815,17 70.47 (1) (a) The A board of review created under s. 70.46 shall meet annually at any time during the 30-day period beginning on the 2nd Monday of May. In towns and villages the board shall meet at the town or village hall or some place designated by the town or village board. If there is no such hall, it shall meet at the clerk's office, or in towns at the place where the last annual town meeting was held April. In cities that conduct assessments under s. 70.991, the board shall meet at the council chamber or some place designated by the council and or, in cities of the 1st class, in some place designated by the commissioner of assessments of such cities.. Subject to par. (b), a county or regional board of review shall meet at the place designated by the assessment administrator. A majority shall constitute a quorum except that 2 members may hold any hearing of the evidence required to be held by such board under subs. (8) and (10), if the requirements of sub. (9) are met.

SB21,2067 Section 2067. 70.47 (1) (b) of the statutes is created to read:

SB21,815,21 70.47 (1) (b) 1. A county board of review shall annually meet to examine the assessment rolls at least twice and hold the meetings in 2 different municipalities within the county.

SB21,815,25 2. A regional board of review shall annually meet to examine the assessment roll at least once in each county that is participating in the regional assessment unit and at an additional time in a municipality that is different from the other municipalities where the board is meeting for that year.

SB21,2068 Section 2068. 70.47 (2) of the statutes is amended to read:

SB21,816,11 70.47 (2) Notice. At least 15 days before the first session of the board of review, or at least 30 15 days before the first session of the board of review in any year in which the taxation district conducts a revaluation an assessment is conducted under s. 70.05, the clerk of the board shall publish a class 1 notice, place a notice in at least 3 public places and place a notice on the door of the town hall, of the village hall, of the council chambers or of the city hall place where the board is meeting of the time and place of the first meeting of the board under sub. (3) and of the requirements under sub. (7) (aa) and (ac) to (af). The assessment administrator shall notify the department of revenue of the date and time. A taxpayer who shows that the clerk failed to publish the notice under this subsection may file a claim under s. 74.37.

SB21,2069 Section 2069. 70.47 (3) (a) (intro.) of the statutes is amended to read:

SB21,816,14 70.47 (3) (a) (intro.) At its first meeting, and at subsequent meetings required under sub. (1) (b), the board of review:

SB21,2070 Section 2070. 70.47 (3) (ag) of the statutes is amended to read:

SB21,816,19 70.47 (3) (ag) The In cities that conduct assessments under s. 70.991 (3), the assessor shall be present at the first meeting of the board of review. The assessment administrator shall be present at all county or regional board of review meetings required under sub. (1) (b).

SB21,2071 Section 2071. 70.47 (3) (ar) of the statutes is repealed.

SB21,2072 Section 2072. 70.47 (3) (b) of the statutes is repealed.

SB21,2073 Section 2073. 70.47 (5) of the statutes is amended to read:

SB21,816,24 70.47 (5) Records. The board of review clerk shall keep a record in the minute book of all proceedings of the board.

SB21,2074 Section 2074. 70.47 (6m) (a) (intro.) of the statutes is amended to read:

SB21,817,4 70.47 (6m) (a) (intro.) A municipality, except a 1st class city or a 2nd class city, that conducts assessments under s. 70.991 (3), a county, or a regional assessment unit shall remove, for the hearing on an objection, a member of the board of review for the municipality, county, or region if any of the following conditions applies apply:

SB21,2075 Section 2075. 70.47 (6m) (a) 1. of the statutes is amended to read:

SB21,817,11 70.47 (6m) (a) 1. A person who is objecting to a valuation, at the time that the person provides written or oral notice of an intent to file an objection and at least 48 hours before the first scheduled session of the board of review or at least 48 hours before the objection is heard if the objection is allowed under sub. (3) (a), requests the removal, except that no more than one member of the board of review may be removed under this subdivision.

SB21,2076 Section 2076. 70.47 (6m) (b) of the statutes is amended to read:

SB21,817,16 70.47 (6m) (b) A member of a board of review who would violate s. 19.59 by hearing an objection shall recuse himself or herself from that hearing. The municipal board of review clerk shall provide to the department of revenue an affidavit declaring whether the requirement under this paragraph is fulfilled.

SB21,2077 Section 2077. 70.47 (6r) of the statutes is amended to read:

SB21,817,21 70.47 (6r) Comments. Any person may provide to the municipal board of review clerk written comments about valuations, assessment practices, and the performance of an assessor. The board of review clerk shall provide all of those comments to the appropriate municipal, county, or regional officer.

SB21,2078 Section 2078. 70.47 (7) (bb) of the statutes is repealed.

SB21,2079 Section 2079. 70.47 (7) (c) of the statutes is repealed.

SB21,2080 Section 2080. 70.47 (7) (d) of the statutes is created to read:

SB21,818,7 70.47 (7) (d) A taxpayer may file a written objection with the appropriate city, county, or regional board of review under this section alleging that the assessment of one or more items or parcels of property within the boundaries of the city, county, or regional assessment unit is radically out of proportion to the general level of assessment of all other property within the boundaries of the city, county, or regional assessment unit, if the value of such property, as specified in the assessment roll and open to inspection under this section, does not exceed $1,000,000.

SB21,2081 Section 2081. 70.47 (8) (d) of the statutes is amended to read:

SB21,818,14 70.47 (8) (d) It may and upon request of either the assessor or the objector shall compel the attendance of witnesses for hearing, except objectors who may testify by telephone, and the production of all books, inventories, appraisals, documents and other data which may throw light upon the value of property, and, with regard to an objection that is subject to sub. (7) (c) or (16) (c), may, on a showing of good cause, compel the attendance of witnesses for depositions.

SB21,2082 Section 2082. 70.47 (8) (j) of the statutes is repealed.

SB21,2083 Section 2083. 70.47 (10) (c) of the statutes is amended to read:

SB21,818,21 70.47 (10) (c) Subpoena such witnesses, except objectors who may testify by telephone, as it deems necessary to testify concerning the value of such property and, except in the case of an assessment made by a county assessor pursuant to s. 70.99, the expense incurred shall be a charge against the district entity conducting the assessment pursuant to s. 70.991.

SB21,2084 Section 2084. 70.47 (12) of the statutes is amended to read:

SB21,819,4 70.47 (12) Notice of decision. Prior to final adjournment, the board of review shall provide the objector, or the appropriate party under sub. (10), notice by personal delivery or by mail, return receipt required, of the amount of the assessment as finalized by the board and an explanation of appeal rights and procedures under sub. (13) and ss. 70.85, 74.35 and 74.37. Upon delivering or mailing the notice under this subsection, the clerk of the board of review shall prepare an affidavit specifying the date when that notice was delivered or mailed.

SB21,2085 Section 2085. 70.47 (13) of the statutes is amended to read:

SB21,820,5 70.47 (13) Review. Except as provided in this subsection and in ss. 70.85 and 74.37, an appeal from the determination of the board of review shall be by an action for certiorari commenced within 90 days after the taxpayer receives the notice under sub. (12). The action shall be given preference. If the court on the appeal finds any error in the proceedings of the board which renders the assessment or the proceedings void, or if the court determines that the board lacked good cause to deny a request for a deposition subpoena, it shall remand the assessment to the board for further proceedings in accordance with the court's determination and retain jurisdiction of the matter until the board has determined an assessment in accordance with the court's order. For this purpose, if final adjournment of the board occurs prior to the court's decision on the appeal, the court may order the governing body of the assessing authority to reconvene the board. If the appellant challenges the value determination that the board made at a proceeding under sub. (7) (c), the court shall presume that the board's valuation is correct, except that the presumption may be rebutted by a sufficient showing by the appellant that the valuation is incorrect. If the presumption is rebutted, the court shall determine the assessment without deference to the board of review and based on the record before the board of review, except that the court may consider evidence that was not available at the time of the hearing before the board, that the board refused to consider, or that the court otherwise determines should be considered in order to determine the correct assessment. In the event that an objection to the previous year's assessment has not been resolved, the parties may agree that the assessment for the previous year shall also apply for the current year and shall be included in the court's review of the prior year's assessment without an additional hearing by the board.

SB21,2086 Section 2086. 70.47 (16) (a) of the statutes is amended to read:

SB21,821,23 70.47 (16) (a) In 1st class cities that conduct assessments under s. 70.991 (3), all objections to the amount or valuation of real or personal property shall be first made in writing and filed with the commissioner of assessments on or before the 3rd Monday in May. No person may, in any action or proceeding, question the amount or valuation of real or personal property in the assessment rolls of the city unless objections have been so filed. The board may not waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. If the objections have been investigated by a committee of the board of assessors under s. 70.07 (6), the board of review may adopt the recommendation of the committee unless the objector requests or the board orders a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to the objector or attorney and to the city attorney of the city. The provisions of the statutes relating to boards of review not inconsistent with this subsection apply to proceedings before the boards of review of 1st class cities, except that the board need not adjourn until the assessment roll is completed by the commissioner of assessments, as required in s. 70.07 (6), but may immediately hold hearings on objections filed with the commissioner of assessments, and the changes, corrections and determinations made by the board acting within its powers shall be prima facie correct. Appeal from the determination shall be by an action under sub. (13) for certiorari commenced within 90 days after the taxpayer receives the notice under sub. (12). The action shall be given preference. If the court on the appeal finds any error in the proceedings of the board that renders the assessment or the proceedings void or, with regard to an objection that is subject to par. (c), if the court determines that the board lacked good cause to deny a request for a deposition subpoena, it shall remand the assessment to the board for further proceedings in accordance with the court's determination and retain jurisdiction of the matter until the board has determined an assessment in accordance with the court's order. If the appellant challenges the value determination that the board made at a proceeding under sub. (16) (c), the court shall presume that the board's valuation is correct, except that the presumption may be rebutted by a sufficient showing by the appellant that the valuation is incorrect. If the presumption is rebutted, the court shall determine the assessment without deference to the board of review and based on the record before the board of review, except that the court may consider evidence that was not available at the time of the hearing before the board or that the board refused to consider, or that the court otherwise determines should be considered in order to determine the correct assessment. In the event that an objection to the previous year's assessment has not been resolved, the parties may agree that the assessment for the previous year shall also apply for the current year and shall be included in the court's review of the prior year's assessment without an additional hearing by the board.

SB21,2087 Section 2087. 70.47 (16) (c) of the statutes is repealed.

SB21,2088 Section 2088. 70.49 (4) of the statutes is amended to read:

SB21,822,2 70.49 (4) In this section "assessor" means an assessor or any person appointed or designated under s. 70.055 or 70.75.

SB21,2089 Section 2089. 70.50 of the statutes is amended to read:

SB21,822,13 70.50 Delivery of roll. Except in counties that have a county assessment system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have a board of assessors under s. 70.075 the The assessor shall, on or before the first Monday in May April, deliver the completed assessment roll and all the sworn statements and valuations of personal property to the clerk of the town, city or village, who shall file and preserve them in the clerk's office. On or before the first Monday in April, a county assessor under s. 70.99 shall deliver the completed assessment roll and all sworn statements and valuations of personal property to the clerks of the towns, cities and villages in the county, who shall file and preserve them in the clerk's office.

SB21,2090 Section 2090. 70.501 of the statutes is amended to read:

SB21,822,22 70.501 Fraudulent valuations by assessor. Any assessor, or person appointed or designated under s. 70.055 or 70.75, who intentionally fixes the value of any property assessed by that person at less or more than the true value thereof prescribed by law for the valuation of the same, or intentionally omits from assessment any property liable to taxation in the assessment district, or otherwise intentionally violates or fails to perform any duty imposed upon that person by law relating to the assessment of property for taxation, shall forfeit to the state not less than $50 nor more than $250.

SB21,2091 Section 2091. 70.503 of the statutes is amended to read:

SB21,823,7 70.503 Civil liability of assessor or member of board of review. If any assessor, or person appointed or designated under s. 70.055 or 70.75, or any member of the board of review of any assessment district is guilty of any violation or omission of duty as specified in ss. 70.501 and 70.502, such persons shall be liable in damages to any person who may sustain loss or injury thereby, to the amount of such loss or injury; and any person sustaining such loss or injury shall be entitled to all the remedies given by law in actions for damages for tortious or wrongful acts. This section does not apply to the department of revenue or its employees when appointed or designated under s. 70.055 or 70.75.

SB21,2092 Section 2092. 70.51 (1) of the statutes is amended to read:

SB21,823,21 70.51 (1) The board of review in all 1st class cities conducting assessments under s. 70.991 (3), 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 employees 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 in each year.

SB21,2093 Section 2093. 70.51 (2) of the statutes is amended to read:

SB21,824,2 70.51 (2) The county clerk of any county having a population of 500,000 or more and containing a city of the 1st class that conducts assessments under s. 70.991 (3) shall deliver the county clerk's certificates of apportionment of taxes to the commissioner of assessments instead of the city clerk of such city.