1995 Wisconsin Act 225

225,271 Section 271. 66.521 (2) (k) 20. of the statutes is amended by replacing “66.431 (4) (b)" with “66.431 (2m) (b)".

Note: The cross-reference to s. 66.431 (4) (a) is renumbered consistent with the renumbering of that provision by this bill.

225,272 Section 272 . 66.694 (1) of the statutes is amended is renumbered 66.694 (1) (a) and amended to read:

66.694 (1) (a) If any city, village or town causes any street, alley or public highway within its corporate limits to be improved by grading, curbing, paving or otherwise improving the street, alley or public highway, where the entire or partial cost of the improvement is assessed against abutting property, and the street, alley or public highway is crossed by the track of any railroad and engaged as a common carrier, the common council or board of public works of the city, or the village or town board, shall, at any time after the completion and acceptance of the improvement by the municipality, file with the local agent of the railroad corporation operating the railroad, a statement showing the amount chargeable to the railroad corporation for the improvement, which.

(b) The amount chargeable to the railroad corporation shall be an amount equal to the cost of constructing the improvement along the street, alley or public highway immediately in front of and abutting its right-of-way on each side of the street, alley or public highway at the point where the track crosses the street, alley or public highway, based upon the price per square yard, lineal foot or other unit of value used in determining the total cost of the improvement.

Note: Deletes “and" erroneously retained in the provision when amended by Chapter 72, Laws of 1977. Subdivides provision for greater readability.

225,273 Section 273 . 66.80 (1) of the statutes is amended to read:

66.80 (1) In all 1st class cities of the first class in this state, whether organized under general or special charter, annuity and benefit funds shall be created, established, maintained and administered (by such each city) for all officers and employes of such cities the city, who at the time this section shall come into effect are not contributors, participants or beneficiaries in any pension fund now in operation in such city by authority of law; provided that before this section shall be in effect in any city to which it applies, it must first have been approved by a majority vote of the members elect of the common council of such the city.

Note: Replaces parentheses and language for greater readability and conformity with current style.

225,274 Section 274 . 66.94 (5) (c) of the statutes is renumbered 66.94 (5) (c) 1. (intro.) and amended to read:

66.94 (5) (c) 1. (intro.) In lieu of the property taxes levied under subch. I of ch. 76, and in lieu of the income or franchise taxes levied under ch. 71 which, but for par. (b), would be due and payable, there shall be paid to the state treasurer, as a tax equivalent to but not in excess of property taxes and income or franchise taxes, the net revenues of the next preceding year, after the payment of: 1) all of the following:

a. All operating costs, including all charges which may be incurred pursuant to subs. (29) and (34) and all other costs and charges incidental to the operation of the transportation system; 2) interest.

b. Interest on and principal of all bonds payable from said revenues and to meet all other charges upon such revenues as provided by any trust agreement executed by the authority in connection with the issuance of bonds or certificates; 3) all.

c. All costs and charges incurred pursuant to subs. (32) and (33) and any other costs and charges for acquisition, installation, construction or replacement or reconstruction of equipment, structures or rights-of-way not financed through the issuance of bonds or certificates under sub. (15) or s. 66.935; and 4) any.

d. Any compensation required to be paid to any municipality for the use of streets, viaducts, bridges, subways and other public ways.

2. Deficiencies in any annual tax equivalent shall not be cumulative.

Note: Subdivides provision and adds language for greater readability and conformity with current style.

225,275 Section 275 . 66.94 (37) (b) of the statutes is renumbered 66.94 (37) (b) 1. and amended to read:

66.94 (37) (b) 1. In determining the responsibility of any bidder, the board may take into account past the following:

a. Past dealings with the bidder, experience, adequacy.

c. Adequacy of equipment, ability .

d. Ability to complete performance within the time set, and other.

e. Other factors beside besides financial responsibility, but in no case shall any such.

2. Each contract described in par. (a) shall be awarded to any other than the highest bidder ( , in the case of a sale, concession or lease), or to the lowest bidder (, in the case of a purchase or expenditure), unless authorized the award of the contract to another bidder meets all of the following conditions:

a. Is authorized or approved by a vote of at least 5 members of the board, and unless such action is accompanied.

b. Is accompanied by a statement in writing setting forth the reasons, which that the contract is being awarded to other than the highest or lowest bidder, as applicable. The statement shall be kept on file in the principal office of the authority and open to public inspection.

Note: Subdivides provision and replaces parentheses and language for greater readability for conformity with current style.

225,276 Section 276 . 66.94 (37) (b) 1. b. of the statutes is created to read:

66.94 (37) (b) 1. b. Experience.

Note: See the previous section of this bill.

225,277 Section 277 . 66.945 (2m) of the statutes is amended to read:

66.945 (2m) Limitation on territory. No regional planning commission may be created to include territory located in 3 or more uniform state districts as established by 1970 executive order 22 (dated August 24, 1970). Any existing regional planning commission which includes territory located in 3 or more such uniform state districts shall be dissolved no later than December 31, 1972.

Note: Replaces parentheses for greater conformity with current style.

Note: Subdivides provision and replaces parentheses for greater conformity with current style.

225,278 Section 278 . 66.945 (3) (b) 2. of the statutes is renumbered 66.945 (3) (b) 2. (intro.) and amended to read:

66.945 (3) (b) 2. (intro.) For regions that include land in only one county, the commission shall consist of 3 the following:

a. Three members appointed by the county board ; and 3.

b. Three members appointed by the governing body of each city, village and town in the region having a population of 20,000 or more (if. If there is no city, village or town having a population of 20,000 or more, the governor shall appoint one member from each city, village or town with a population of 5,000 or more within the region); and in addition 3. All governor appointees under this subd. 2. b. shall be persons who have experience in local government in elective or appointive offices or who are professionally engaged in advising local governmental units in the fields of land-use planning, transportation, law, finance or engineering.

c. Three members shall be appointed at large by the governor. All governor appointees under this subd. 2. c. shall be persons who have experience in local government in elective or appointive offices or who are professionally engaged in advising local governmental units in the fields of land-use planning, transportation, law, finance or engineering.

Note: Renumbers provision and rearranges text for greater conformity with current style.

225,279 Section 279 . 67.03 (3) of the statutes is amended by replacing “incumbered" with “encumbered" and by replacing “incumbrance" with “encumbrance", in 2 places.

Note: Inserts preferred spelling.

225,280 Section 280 . 67.10 (5) (b) of the statutes is amended by replacing “nine" with “9".

Note: Replaces word form of number with digit for greater conformity with current style.

225,281 Section 281 . 69.12 (1) of the statutes is amended by replacing “subject of vital record" with “subject of the vital record".

Note: Inserts missing “the".

225,282 Section 282 . 70.03 (title) of the statutes is amended to read:

70.03 (title) Definition of real property.

Note: Inserts missing “of ".

225,283 Section 283 . 70.04 (title) of the statutes is amended to read:

70.04 (title) Definition of personal property.

Note: Inserts missing “of".

225,284 Section 284 . 70.09 (title) of the statutes is amended to read:

70.09 (title) Official real property lister; blanks forms for officers.

Note: Replaces “blanks" with “forms" to conform the title to statute text.

225,285 Section 285 . 70.115 of the statutes is amended to read:

70.115 Taxation of real estate held by investment board. All real estate owned or held by any of the funds invested by the investment board (, other than the constitutional trust funds), shall be assessed and taxed in the same manner as privately owned real estate. Such taxes shall be paid out of the fund to which the lands belong or for whose benefit they are held. If such taxes are not paid, the real estate shall be subject to inclusion in a tax certificate under s. 74.57 as are privately owned lands.

Note: Replaces parentheses and language for greater conformity with current style.

225,286 Section 286 . 70.13 (5) of the statutes is amended to read:

70.13 (5) As between school districts, the location of personal property for taxation shall be determined by the same rules as between assessment districts; provided, that whenever the owner or occupant shall reside upon any contiguous tracts or parcels of land which shall lie in two 2 or more assessment districts, then the farm implements, livestock, and farm products of such the owner or occupant used, kept, or being upon such the contiguous tracts or parcels of land, shall be assessed in the assessment district where such that personal property is customarily kept.

Note: Replaces language for greater conformity with current style.

225,287 Section 287 . 70.375 (1) (b) 1. b. of the statutes is amended to read:

70.375 (1) (b) 1. b. In the case of lead, zinc, copper, gold, silver, uranium and other ores or minerals that are not customarily sold in the form of the crude mineral product; crushing, grinding and beneficiation by concentration by means of gravity, flotation, amalgamation, electrostatic or magnetic processes, cyanidation, leaching, crystallization or precipitation (; not including electrolytic deposition, roasting, thermal or electric smelting or refining); or by substantially equivalent processes or by a combination of processes used in the separation or extraction of the products from other material taken out of the mine or out of another natural deposit.

Note: Replaces parentheses for greater conformity with current style.

225,288 Section 288 . 70.57 (1) of the statutes is renumbered 70.57 (1) (a) and amended to read:

70.57 (1) (a) The department of revenue before August 15 of each year shall complete the valuation of the property of each county and taxation district of the state. From all the sources of information accessible to it the department shall determine and assess by class the value of all property subject to general property taxation in each county and taxation district. If the department is satisfied that the assessment by a county assessor under s. 70.99 is at full value, it may adopt that value as the state's full value. It

(b) The department shall set down a list of all the counties and taxation districts and opposite to the name of each county and taxation district the valuation determined by the department, which shall be the full value according to its best judgment.

(c) There shall also be prepared a list of all the counties of the state, with opposite the name of each county the valuation determined, which for each county listed opposite the name of the county. The list shall be certified by the secretary of revenue as the assessment of the counties of the state made by the department, and be delivered to the department of administration.

(d) In any case where the department, through mistake or inadvertence, has assessed to any county or taxation district, in the current year or in the previous year, a greater or less valuation for any year than should have been assessed, it shall correct the error by adding to or subtracting from (. The department shall add or subtract, as the case may be), from the valuation of the county or taxation district, as determined by it the department at the assessment in the year after the error is discovered, the amount omitted from or added to the true valuation of the county in the former assessment in consequence of the error, and the. The result shall be taken as the full value of the county for the latter year and a final correction of the error.

Note: Subdivides provision, reorders and replaces language and replaces parentheses for greater readability and conformity with current style.

225,289 Section 289 . 72.35 (1) of the statutes is amended to read:

72.35 (1) Arbitration agreement. When the department and the taxing authority of another state each claim that a decedent was a resident of its state on the date of his the decedent's death, the department may make a written agreement with the other taxing authority and with the personal representative, special administrator or trustee, to a) settle   the dispute, or b) submit the controversy to a panel consisting of any uneven number of arbitrators. Parties to the agreement shall select the arbitrators.

Note: Renders provision gender neutral and conforms numbering to current style.

225,290 Section 290 . 72.35 (5) of the statutes is amended to read:

72.35 (5) Determination of residence. The panel, by majority vote, shall determine the residence of the decedent on the date of his the decedent's death. This determination shall be final only for purposes of imposing and collecting death taxes.

Note: Renders provision gender neutral.

225,291 Section 291 . 75.12 (1) of the statutes is amended by replacing “incumbered" with “encumbered".

Note: Inserts preferred spelling.

225,292 Section 292 . 75.521 (15) of the statutes is repealed.

Note: Deletes obsolete effective date provision.

225,293 Section 293 . 76.02 (5) of the statutes is amended to read:

76.02 (5) Any person, association, company or corporation (, not being a railroad company as defined in sub. (2)), owning any cars known as dining, buffet, chair, parlor or sleeping cars which are used upon railroads within this state, unless the ownership of such those cars be is identical with that of the railroads on which they are operated, shall be deemed considered a sleeping car company.

Note: Replaces parentheses and language for greater conformity with current style.

225,294 Section 294 . 76.09 of the statutes is amended to read:

76.09 Assessment of omitted property. Any property subject to assessment under this subchapter which has been omitted from assessment or which has not been included in any assessment already made in any of the 5 next previous years by mistake or inadvertence unless previously reassessed for the same year or years, shall be entered by the department upon its assessment and tax roll once additionally for each year so omitted, designating each such additional entry as omitted for the year 19 .... , (giving year of omission) and fixing the valuation and tax to each entry for a former year as the same should then have been assessed according to the best judgment of the department. The proceedings related to such an assessment under this section shall be had and hearings given as far as practicable in accordance with this subchapter.

Note: Replaces parentheses and language for greater conformity with current style.

225,295 Section 295 . 76.38 (4) (a) (intro.) of the statutes is amended to read:

76.38 (4) (a) (intro.) Except as provided in sub. (6), every Every telephone company operating one or more telephone exchanges shall pay an annual license fee equal to the following percentages of its total gross revenues in this state for local and rural exchange service:

Note: Section 78.38 (6) was repealed by 1993 Wis. Act 205.