1995 Wisconsin Act 225

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.

225,296 Section 296 . 76.38 (4) (b) (intro.) of the statutes is amended to read:

76.38 (4) (b) (intro.) Except as provided in sub. (6), every Every telephone company operating a toll line or toll lines or furnishing toll service shall pay an annual license fee equal to the following percentages of its total gross revenues in this state for toll business:

Note: Section 78.38 (6) was repealed by 1993 Wis.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

225,297 Section 297 . 77.52 (14) of the statutes is renumbered 77.52 (14) (a) (intro.) and amended to read:

77.52 (14) (a) (intro.) The certificate referred to in sub. (13) relieves the seller from the burden of proof only if a) any of the following is true:

1. The certificate is taken in good faith from a person who is engaged as a seller of tangible personal property or taxable services and who holds the permit provided for in sub. (9) and who, at the time of purchasing the tangible personal property or services, intends to sell it in the regular course of operations or is unable to ascertain at the time of purchase whether the property or service will be sold or will be used for some other purpose, or b) if.

2. The certificate is taken in good faith from a person claiming exemption.

(b) The certificate referred to in sub. (13) shall be signed by and bear the name and address of the purchaser, and shall indicate the general character of the tangible personal property or service sold by the purchaser and the basis for the claimed exemption. The certificate shall be in such form as the department prescribes.

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

225,298 Section 298 . 77.54 (20) (a) of the statutes is renumbered 77.54 (20) (a) (intro.) and amended to read:

77.54 (20) (a) (intro.) “Food", “food products" and “beverages" include, by way of illustration and not of limitation, milk the following:

1. Milk and milk products, cereal .

2. Cereal and cereal products ( , including meal, grits, flour, bread and other bakery products), meats.

3. Meats and meat products, fish and.

4. Fish, fish products, and seafoods, poultry.

5. Poultry and poultry products, vegetables.

6. Vegetables and vegetable juices, fruits.

7. Fruit and fruit juices as defined in ch. 97, 1967 stats., canned

8. Canned goods (, including jams, jellies and preserves), nuts.

9. Nuts, berries, and melons, sugar,.

10. Sugar and salt, coffee.

11. Coffee, coffee substitutes, tea, and cocoa, condiments, spices, spreads,.

14. Spreads and relishes, desserts, flavoring, oleomargarine,.

17. Oleomargarine and shortening, candy,.

18. Candy and confections, dietary foods,.

19. Dietary foods and health supplements, or any.

20. Any combination of the above items listed under subds. 1 to 19.

Note: Suddivides provision and replaces parentheses for greater readability and conformity with current style. See also the next section of this bill.

225,299 Section 299 . 77.54 (20) (a) 12., 13., 15. and 16. of the statutes are created to read:

77.54 (20) (a) 12. Condiments.

13. Spices.

15. Desserts.

16. Flavoring.

Note: Creates subdivisions to maintain text in its previously existing order. See also the previous section of this bill.

Note: Deletes incorrect numbering designations.

225,300 Section 300 . 77.91 (4) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu).

Note: “The" was inserted by 1995 Wis. Act 27 without being shown as underscored. This amendment confirms that the change was intended.

225,301 Section 301 . 80.24 of the statutes is renumbered 80.24 (1) and amended to read:

80.24 (1) If the Except as provided in sub. (2), an owner of lands through which a highway is laid out, widened, altered or discontinued who is not satisfied with his or her the award of damages under s. 80.09 may, within 30 days after the filing of the award, (and if within the 30 days an appeal has been taken to the circuit judge for a jury to assess the damages.

(2) An owner of lands through which a highway is laid out, widened, altered or discontinued who has appealed under s. 80.17 from the order laying out, widening, altering or discontinuing the highway, then and who is not satisfied with the award of damages under s. 80.09 may, within 30 days after the entry of a final order on the appeal affirming the order) the owner may, appeal to the circuit judge for a jury to assess his or her the damages. The

(3) An appeal under this section shall be in writing, describing the premises, and.

(4) An appeal under this section may be joined in by any number of persons claiming damages on account of the highway may join in the appeal.

(5) The appellant shall serve on 2 of the supervisors of the town in which the highway is situated, or upon 2 or more of the supervisors or commissioners of the town, city or village who have been assigned the duty of paying the damages for the land, at least 6 days before making the appeal, a notice in writing, specifying therein the following:

(a) The name of the judge to whom and the appeal will be made.

(b) The time and when the appeal will be made.

(c) The place where the appeal will be made.

(6) If more than one appeal is taken from the award of damages on account of any highway, the appeals shall be consolidated by the circuit judge, and only one jury shall be impaneled to reassess the damages.

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

225,302 Section 302 . 80.31 (3) of the statutes is amended by replacing “incumbered" with “encumbered" and by replacing “incumbrance" with “encumbrance".

Note: Inserts preferred spelling.

225,303 Section 303 . 80.39 (1) (a) of the statutes is amended to read:

80.39 (1) (a) The county board may lay out highways in the county, and may widen, alter or discontinue any highway or part thereof laid out by it (but may not discontinue any part of a state trunk highway) the board upon the petition of not less than 10 resident freeholders of each town in which the highway or any part thereof is proposed to be laid out, widened, altered or discontinued, except that the board may not discontinue any part of a state trunk highway. All the powers herein granted may be exercised by a committee of not less than 3 members of the board. Whenever the supervisors of adjoining towns in different counties cannot agree in laying out a highway extending from one town into the other and the supervisors of one town lay out a highway up to the line of the adjoining town, the county board of the county in which such latter town lies may, upon like petition, lay out such highway in continuation as the public interests may require.

Note: Reorders text and replaces parentheses for greater readability and conformity with current style.

225,304 Section 304 . 80.48 (1) of the statutes is renumbered 80.48 (1) (a) and amended to read:

80.48 (1) (a) Whenever any Any cemetery or, agricultural or industrial association owning land in any city, village or town files to which there is no laid out street or highway giving access to the land may file a petition signed by the managing officers, board of trustees or directors thereof with the clerk of such the city, village or town, setting where the land is located, praying that the city, village or town lay out a street or highway to the association' s land from the nearest street or highway which can be used as a convenient means of approach.

(bm) Whenever a petition is filed under par. (a), the common council, trustees or supervisors of the city, village or town so petitioned shall make out a notice which shall be served on the owner or occupant of the land through which the proposed street or highway is to be laid and. The notice shall be published as provided in s. 80.05, and which. The notice shall contain a copy of such the petition and state the time when and place where such the council, trustees or supervisors will meet to take action upon said the petition, which time shall be within 10 days after such the notice is served.

(c) If at the meeting to take action on the petition the proper council, trustees or supervisors shall find the recitals in the petition to be true they shall, within 5 days after the meeting to take action thereon, make an order for the impaneling of a jury to pass upon the necessity of taking for the public use the land through which the proposed street or highway is to be laid.

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

225,305 Section 305 . 80.48 (1) (b) (intro.) 1. and 3. of the statutes are created to read:

80.48 (1) (b) The petition shall:

1. Be signed by the managing officers, board of trustees or directors of the association.