70.32 (1m) In addition to the factors set out in sub. (1), the assessor shall consider the impairment of the value of the property because of the presence of a solid or hazardous waste disposal facility or because of environmental pollution, as defined in s. 144.01 (3)
299.01 (4).
227,256
Section 256
. 70.375 (1) (as) and (bm) of the statutes are amended to read:
70.375 (1) (as) “Mine" means an excavation in or at the earth's surface made to extract metalliferous minerals for which a permit has been issued under s. 144.85 293.49.
(bm) “Mining-related purposes" means activities which are directly in response to the application for a mining permit under s. 144.85 293.37; directly in response to construction, operation, curtailment of operation or cessation of operation of a metalliferous mine site; or directly in response to conditions at a metalliferous mine site which is not in operation. “Mining-related purposes" also includes activities which anticipate the economic and social consequences of the cessation of mining. “Mining-related purposes" also includes the purposes under s. 70.395 (2) (g).
227,257
Section 257
. 70.375 (4) (h) of the statutes is amended to read:
70.375 (4) (h) The cost of premiums for bonds required under s. 144.86 293.51.
227,258
Section 258
. 70.375 (4) (o) of the statutes is amended to read:
70.375 (4) (o) Actual and necessary reclamation and restoration costs associated with a mine in this state, including payments for future reclamation and postmining costs which are required by law or by department of natural resources order and fees and charges under ch. 144 chs. 281, 285 or 289 to 299, except s. 281.48, not otherwise deductible under this section. Any refunds of escrowed or reserve fund payments allowed as a deduction under this paragraph shall be taxed as net proceeds at the average effective tax rate for the years the deduction was taken.
227,259
Section 259
. 70.38 (2) of the statutes is amended to read:
70.38 (2) Combined reporting. If the same person extracts metalliferous minerals from different sites in this state, the net proceeds for each site for which a permit has been issued under s. 144.85 293.49 shall be reported separately for the purposes of computing the amount of the tax under s. 70.375 (5).
227,260
Section 260
. 70.395 (2) (dc) 1. of the statutes is amended to read:
70.395 (2) (dc) 1. Each person intending to submit an application for a mining permit shall pay $50,000 to the department of revenue for deposit in the investment and local impact fund at the time that the person notifies the department of natural resources under s. 144.831
293.31 (1) of that intent.
227,261
Section 261
. 70.395 (2) (dc) 4. and (fm) of the statutes are amended to read:
70.395 (2) (dc) 4. Six months after the signing of a local agreement under s. 144.839 293.41 for the proposed mine for which the payment is made, the board shall refund any funds paid under this paragraph but not distributed under par. (fm) from the investment and local impact fund to the person making the payment under this paragraph.
(fm) The board may distribute a payment received under par. (dc) to a county, town, village, city, tribal government or local impact committee authorized under s. 144.839 293.41 (3) only for legal counsel, qualified technical experts in the areas of transportation, utilities, economic and social impacts, environmental impacts and municipal services and other reasonable and necessary expenses incurred by the recipient that directly relate to the good faith negotiation of a local agreement under s. 144.839 293.41 for the proposed mine for which the payment is made.
227,262
Section 262
. 70.395 (2) (h) 1. of the statutes is amended to read:
70.395 (2) (h) 1. Distribution shall first be made to those municipalities in which metalliferous minerals are extracted or were extracted within 3 years previous to December 31 of the current year, or in which a permit has been issued under s. 144.85 293.49 to commence mining;
227,263
Section 263
. 70.395 (2) (hg), (hr) and (hw) of the statutes are amended to read:
70.395 (2) (hg) The board shall, by rule, establish fiscal guidelines and accounting procedures for the use of payments under pars. (d), (f), (fm) and (g), sub. (3) and s. 144.855 293.65 (5).
(hr) The board shall, by rule, establish procedures to recoup payments made, and to withhold payments to be made, under pars. (d), (f), (fm) and (g), sub. (3) and s. 144.855 293.65 (5) for noncompliance with this section or rules adopted under this section.
(hw) A recipient of a discretionary payment under par. (f) or (g), sub. (3) or s. 144.855 293.65 (5) or any payment under par. (d) that is restricted to mining-related purposes who uses the payment for attorney fees may do so only for the purposes under par. (g) 6. and for processing mining-related permits or other approvals required by the municipality. The board shall recoup or withhold payments that are used or proposed to be used by the recipient for attorney fees except as authorized under this paragraph. The board may not limit the hourly rate of attorney fees for which the recipient uses the payment to a level below the hourly rate that is commonly charged for similar services.
227,264
Section 264
. 70.395 (2) (j) of the statutes is amended to read:
70.395 (2) (j) Prior to the beginning of a fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources to make payments under s. 144.441 (6) (d) 289.68 (3) for the long-term care of mining waste sites, if moneys in the waste management fund are insufficient to make complete payments during that fiscal year, but this sum may not exceed the balance in the waste management fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.
227,265
Section 265
. 70.395 (2) (k) of the statutes is amended to read:
70.395 (2) (k) Prior to the beginning of each fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources to make payments under s. 144.442 292.31 for the environmental repair of mining waste sites, if moneys in the environmental fund that are available for environmental repair are insufficient to make complete payments during that fiscal year. This sum may not exceed the balance in the environmental fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.
227,266
Section 266
. 70.995 (2) (z) of the statutes is amended to read:
70.995 (2) (z) Hazardous waste treatment facility, as defined in s. 144.61 (14) 291.01 (22), unless exempt under s. 70.11 (21).
227,267
Section 267
. 71.05 (11) (b) of the statutes is amended to read:
71.05 (11) (b) The cost of the following described property, less any federal depreciation or amortization taken, may be deducted as a subtraction modification or as subtraction modifications in the year or years in which paid or accrued, dependent on the method of accounting employed: All property purchased or constructed as a waste treatment facility utilized for the treatment of industrial wastes as defined in s. 144.01 281.01 (5), or air contaminants as defined in s. 144.30 285.01 (1) but not for other wastes as defined in s. 144.01 (8)
281.01 (7) and approved by the department of revenue under s. 70.11 (21) (a) for the purpose of abating or eliminating pollution of surface waters, the air or waters of the state. In case of such election, appropriate add modifications shall be made in subsequent years to reverse federal depreciation or amortization or to correct gain or loss on disposition. This paragraph is intended to apply only to depreciable property except that where wastes are disposed of through a lagoon process, lagooning costs and the cost of land containing such lagoons may be treated as depreciable property for purposes of this paragraph. In no event may any amount in excess of cost be deducted. Paragraph (a) applies to all property purchased prior to July 31, 1975, or purchased and constructed in fulfillment of a written construction contract or formal written bid, which contract was entered into or which bid was made prior to July 31, 1975.
227,268
Section 268
. 71.07 (2de) (a) (intro.) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
71.07 (2de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year for which a person is certified under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after July 29, 1995, or certified under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the person may claim as a credit against taxes otherwise due under this subchapter an amount equal to 7.5% of the amount that the person expends to remove or contain environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone if the person fulfills all of the following requirements:
227,269
Section 269
. 71.28 (1de) (a) (intro.) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
71.28 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year for which a person is certified under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after July 29, 1995, entitled under s. 560.795 (3) (a) and begins business operations in a zone under s. 560.795 after July 29, 1995, or certified under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the person may claim as a credit against taxes otherwise due under this subchapter an amount equal to 7.5% of the amount that the person expends to remove or contain environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone if the person fulfills all of the following requirements:
227,270
Section 270
. 71.47 (1de) (a) (intro.) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
71.47 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year for which a person is certified under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after July 29, 1995, or certified under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the person may claim as a credit against taxes otherwise due under this subchapter an amount equal to 7.5% of the amount that the person expends to remove or contain environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone if the person fulfills all of the following requirements:
227,271
Section 271
. 76.13 (2) of the statutes is amended to read:
76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane county circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims and demands whatsoever, except as provided in ss. 144.442 (9)
292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.
227,272
Section 272
. 76.22 (1) of the statutes is amended to read:
76.22 (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided in ss. 144.442 (9)
292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any state court of competent jurisdiction against such company and against the property of such company within the state. The place of the trial shall not be changed from the county in which any such action is commenced, except upon consent of parties.
227,273
Section 273
. 76.39 (5) of the statutes is amended to read:
76.39 (5) Delinquent taxes, penalties, interest and late filing fees shall be a lien upon the property of any railroad company or car line company prior to all other liens, claims and demands, except as provided in ss. 144.442 (9) 292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, which lien may be enforced in any action in the name of the state in any court of competent jurisdiction. All provisions of law for enforcing payment of delinquent income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes based on the value of property under this chapter shall be available to collection of taxes on gross receipts in this state levied under this section.
227,274
Section 274
. 77.54 (9a) (d) of the statutes is amended to read:
77.54 (9a) (d) A sewerage commission organized under s. 144.07 281.43 (4) or a metropolitan sewerage district organized under ss. 66.20 to 66.26 or 66.88 to 66.918.
227,275
Section 275
. 84.078 (1) (bc) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
84.078 (1) (bc) “Operator" has the meaning given in s. 144.442 (9) 292.31 (8) (a) 1.
227,276
Section 276
. 84.078 (1) (be) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
84.078 (1) (be) “Owner" has the meaning given in s. 144.442 (9) 292.31 (8) (a) 2.
227,277
Section 277
. 84.078 (3) (a) (intro.) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:
84.078 (3) (a) (intro.) Notwithstanding chs.
144, 147 and 160, 281 to 285 and 289 to 299, no person is required to take or pay for any remedial or corrective action as a result of environmental pollution resulting from the use of high-volume industrial waste in a highway improvement project if all of the following apply:
227,278
Section 278
. 84.31 (4) (a) 1. of the statutes is amended to read:
84.31 (4) (a) 1. Was lawfully established and maintained prior to June 11, 1976 but which does not comply with this section or rules adopted under this section. A junkyard shall be considered nonconforming under this section even if it was maintained in violation of rules related to screening adopted under s. 144.435 289.05 (1).
227,279
Section 279
. 84.31 (4) (b) of the statutes is amended to read:
84.31 (4) (b) A junkyard has a nonconforming status only to the extent that it is not in compliance with this section or rules adopted under this section or rules related to screening adopted under s. 144.435 289.05 (1) at the time this section or rules adopted under it or under s. 144.435 289.05 (1) become applicable to the junkyard. A junkyard retains its nonconforming status as long as it is not abandoned, destroyed or discontinued, or extended, enlarged or substantially changed, or otherwise altered so as to be in violation of any state statute or rule or local ordinance. A junkyard is presumed to be abandoned if inactive for more than one year.
227,280
Section 280
. 84.31 (9) of the statutes is amended to read:
84.31 (9) Other laws. Nothing in this section shall be construed to abrogate or affect any law or ordinance which is more restrictive than this section. The provisions of this section are in addition to and do not supersede the requirements under ss. 59.07 (38), 144.435 to 144.44, 175.25 and, 218.205 to 218.23 and 289.05 to 289.32, or rules or ordinances adopted thereunder which apply to junkyards. Provisions of this section apply to any junkyard licensed or permitted by a local unit of government or another state agency.
227,281
Section
281. 85.17 (1) (b) of the statutes is amended to read:
85.17 (1) (b) “Waters of the state" has the meaning specified under s. 144.01 (19) 281.01 (18).
227,282
Section 282
. 88.40 (2) of the statutes is amended to read:
88.40 (2) From the time of recordation of the order confirming such assessments for costs until they are paid, such assessments and the interest thereon are a first lien upon the lands assessed and take priority over all other liens or mortgages except liens for general taxes and liens under ss. 144.442 (9) 292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, regardless of the priority in time of such other liens or mortgages.
227,283
Section 283
. 91.75 (9) (a) 1. of the statutes is amended to read:
91.75 (9) (a) 1. A reclamation plan, submitted as required by a nonmetallic mining reclamation ordinance adopted under s. 66.038 or 144.9407 (3) 295.13, that fulfills reclamation standards established by the ordinance.
227,284
Section 284
. 92.04 (2) (f) of the statutes is amended to read:
92.04 (2) (f) Review annual reports. The board shall review the annual reports under ss. 92.14 (12) and 144.25 281.65 (4) (o).
227,285
Section 285
. 92.04 (2) (k) of the statutes is amended to read:
92.04 (2) (k) Review of pollution abatement determinations. The board shall review and affirm or reverse decisions of county land conservation committees under s. 144.025 (2) (v) 1m. 281.20 (3) (b) when review is requested under s. 144.025 (2) (w) 281.20 (5). The board may conduct an informal hearing that is not a contested case under ch. 227.
227,286
Section 286
. 92.04 (2) (L) of the statutes is amended to read:
92.04 (2) (L) Review of critical site determinations. The board shall review and affirm or reverse decisions of county land conservation committees under s. 144.25 281.65 (7) (a) 2. when review is requested under s. 144.25 281.65 (7) (b). The board may conduct an informal hearing which is not a contested case under ch. 227.
227,287
Section 287
. 92.05 (1) of the statutes is amended to read:
92.05 (1) Central agency. The department is the central agency of this state responsible for setting and implementing statewide soil and water conservation policies and administering the state's soil and water conservation programs. The department shall coordinate its soil and water conservation program with the nonpoint source water pollution abatement program established under s. 144.25 281.65, the inland lake protection and rehabilitation program established under ch. 33 and other programs with objectives related to soil and water conservation administered by the department of natural resources or by other state or federal agencies.
227,288
Section 288
. 92.05 (3) (f) and (j) of the statutes are amended to read:
92.05 (3) (f) Nonpoint source water pollution abatement. The department shall perform the duties specified for the department in the nonpoint source water pollution abatement program under s. 144.25 281.65 (5).
(j) Milkhouse wastewater. The department, in consultation with appropriate state and federal agencies, shall promulgate guidelines for determining eligibility for financial assistance under ss. 92.14 and 144.25 281.65 for milkhouse wastewater.
227,289
Section 289
. 92.08 (1) of the statutes is amended to read:
92.08 (1) Every land conservation committee shall prepare annually for its county a plan which describes the soil and water resource activities to be undertaken by that county and the dollar amounts required for personnel to administer and implement activities in that county related to soil conservation activities required under ss. 92.104 and 92.105 to claim a farmland preservation credit under s. 71.09 (11), activities required under s. 92.17 related to shoreland management or activities required under s. 144.25 281.65 (8m) related to the development or implementation of animal waste ordinances. The land conservation committee shall submit that plan to the county board of that county and to the department.
227,290
Section 290
. 92.14 (1) (a), (b) and (c) of the statutes are amended to read:
92.14 (1) (a) “Best management practices" has the meaning given under s. 144.25 281.65 (2) (a).
(b) “Nonpoint source" has the meaning given under s. 144.25 281.65 (2) (b).
(c) “Priority watershed" has the meaning given under s. 144.25 281.65 (2) (c).
227,291
Section 291
. 92.14 (4) (c) of the statutes is amended to read:
92.14 (4) (c) Construction of a facility or system related to animal waste management by a farmer who has received a notice of discharge under ch. 147
283 or management practices required under a notice to a farmer under s. 144.025 (2) (v) 281.20 (3). In awarding grants under this paragraph, the department shall give preference to farmers who have received a notice of discharge under s. 144.025 (2) 281.20 (3) or ch. 147 283. The amount of a grant for management practices required under a notice to a farmer under s. 144.025 (2) (v) 281.20 (3) shall be based on the cost of the method of controlling nonpoint source pollution which the department determines to be the most cost-effective and may not exceed 70% of the total cost of that method. The department may issue grants directly to farmers under this paragraph.
Note: The reference to a “notice of discharge under s. 144.025 (2)" is overly broad. Section 144.025 (2) contains a variety of water quality-related provisions and only s. 144.025 (2) (v) provides for a notice of discharge. Therefore, the amended cross-reference is restricted to new s. 281.20 (3), which corresponds with current s. 144.025 (2) (v).
227,292
Section
292. 92.14 (5) (a) of the statutes is amended to read:
92.14 (5) (a) From the appropriation under s. 20.115 (7) (km), the department may make a grant for the purpose specified in sub. (4) (c) if the facility or system will be located in a priority watershed, as defined in s. 144.25 281.65 (2) (c), or a priority lake area, as defined in s. 144.25 281.65 (2) (bs), and the conditions specified in sub. (4) (c) are satisfied.
227,293
Section 293
. 92.14 (6) (g) of the statutes is amended to read:
92.14 (6) (g) Every project awarded a grant under this section shall be consistent with the plans under s. 92.15, 1985 stats., and under this section and ss. 92.08, 92.10 and 144.25 281.65.
227,294
Section 294
. 92.14 (6) (h) 2. of the statutes is amended to read:
92.14 (6) (h) 2. The department may make payments under this section for the construction of a facility or system related to animal waste management directly to farmers who receive a notice of discharge related to animal waste under ch. 147 283.
227,295
Section 295
. 92.14 (6) (h) 3. of the statutes is amended to read:
92.14 (6) (h) 3. Nothing in this paragraph affects the authority of the department of natural resources to act under ch. 147 283.
