71.91 (5) (a) of the statutes is renumbered 71.91 (5) (ar) and amended to read:
71.91 (5) (ar) If any income or franchise tax is not paid when due, the department of revenue shall issue
file a warrant with the clerk of circuit court and may issue a copy of the warrant to the sheriff of any county of the state commanding the sheriff to levy upon and sell enough of the taxpayer's real and personal property found within the county to pay the tax with the penalties, interest and costs, and to proceed upon the property in the same manner as upon an execution against property issued out of a court of record, and to return the warrant to the department and pay to it the money collected, or the part of it that is necessary to pay the tax, penalties, interest and costs within 60 days after the receipt of the warrant, and deliver the balance, if any, after deduction of lawful charges, to the taxpayer.
71.91 (5) (ag) of the statutes is created to read:
71.91 (5) (ag) In this subsection:
1. “File" means mail, deliver or submit electronically.
71.91 (5) (b) of the7 statutes is amended to read:
71.91 (5) (b) The sheriff shall, within 5 days after the receipt of the warrant, file with the clerk of the circuit court of his or her county a copy of the warrant, unless the taxpayer makes satisfactory arrangements for payment with the department, in which case, the sheriff shall, at the direction of the department, return the warrant to it. The clerk shall docket the warrant under par. (ar) as required by s. 806.11, and upon docketing the amount of the warrant, together with interest required by s. 71.82 (2), shall be considered in all respects as a final judgment. The clerk of circuit court shall accept, file and docket the warrant without prepayment of any fee, but the clerk shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31. The fees shall then be paid by the state as provided by par. (h), but the fees provided by s. 814.61 (5) for filing and docketing the warrants shall be added to the amount of the warrant and collected from the taxpayer when satisfaction or release is presented for entry. The sheriff shall be entitled to the same fees for executing upon such warrant as upon an execution against property issued out of a court of record, to be collected in the same manner. Upon the sale of any real estate the sheriff shall execute a deed of the same, and the taxpayer shall have the right to redeem the real estate as from a sale under an execution against property upon a judgment of a court of record.
71.93 (1) (a) 3. of the statutes is amended to read:
71.93 (1) (a) 3. An amount that the department of health and social services may recover under s. 49.083, 49.125, 49.195 (3) or 49.497, if the department of health and social services has certified the amount under s. 46.254.
71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:
71.93 (1) (a) 3. An amount that the department of health and social services may recover under s. 49.125, 49.195 (3) or 49.497, if the department of health and social services has certified the amount under s. 46.254 49.85.
71.93 (1) (a) 4. of the statutes is created to read:
71.93 (1) (a) 4. An amount that the department of industry, labor and human relations may recover under s. 49.125 or 49.195 (3), if the department of industry, labor and human relations has certified the amount under s. 49.85.
71.935 of the statutes is created to read:
71.935 Setoffs for municipalities and counties. (1) In this section:
(a) “Debt" means an unpaid fine, fee, restitution or forfeiture of at least $20.
(b) “Debtor" means a person who owes a debt to a municipality or county.
(c) “Department" means the department of revenue.
(d) “Refund" has the meaning given under s. 71.93 (1) (d).
(2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal.
The department shall establish an appeals process. At the time of certification, the municipality or county shall furnish to the department the name and social security number of each individual debtor and the name and federal employer identification number of each other debtor.
(3) If the debt remains uncollected
and the debtor does not appeal or loses the appeal, the department shall set off the debt against any refund that is owed to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county.
(4) Within 30 days after the end of each calendar quarter, the department shall settle with each municipality and county for the amounts that the department setoff for the municipality or county during that calendar quarter.
(5) At the time of each settlement, each municipality and county shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs under this section and shall adjust its subsequent charges to each municipality and county to reflect that experience.
72.22 (1) and (3) of the statutes are amended to read:
72.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed by this chapter is due and payable on the date 9 months after the decedent's death.
(3) Payment. Payments must be made to the department. Full Except as provided in s. 72.225, full payment shall accompany the estate tax return. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.
72.225 of the statutes is created to read:
72.225 Instalment payments; closely held businesses. (1) If a percentage of the federal tax on an estate may be paid in instalments under section 6166 of the internal revenue code, the same percentage of the taxes under this chapter may be paid under the same instalment schedule if written notice of the election to pay in instalments is given to the department within 9 months after the decedent's death. The provisions on acceleration under section 6166 (g) of the internal revenue code apply to payments under this section. The interest rate on payments is 12% and is calculated from the date of death.
(2) Upon the filing of a notice under sub. (1), distributees of real estate shall provide the department a certified copy of a lien for unpaid taxes and interest on the property to secure payment, and shall record the lien in the office of the register of deeds of the county in which the property is located. Distributees of personal property, upon the filing of a notice under sub. (1), shall either provide a lien or provide the department a financial guarantee bond equal to the estimated tax and interest elected to be paid under sub. (1) to secure payment if the tax has not been determined. Upon determination of the tax, distributees of personal property shall provide a lien or provide a financial guarantee bond sufficient to secure payment of the tax and interest or pay the department the excess over the amount of tax and interest secured by the bond. The department may accept a lien affecting only part of the property if there is sufficient security to secure payment of the tax. Any distributee who fails to provide the security required under this subsection or who disposes of one-third or more of the property on which the tax is secured under this subsection, shall pay the tax in full.
72.23 of the statutes is amended to read:
72.23 (title) Interest
Acceleration and interest. If the tax imposed by this chapter is not paid with 9 months of the decedent's date of death when it is due under s. 72.22, interest is due and payable at the rate of 12% per year from date of death. In computing time under this section, the day of death is excluded. If any payment of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax and interest shall be paid upon notice by the department.
73.03 (2a) of the statutes is amended to read:
73.03 (2a) To prepare, have published and distribute to each county having a county assessor system under s. 70.99 and to each town, city and village in the state for the use of assessors, assessment personnel and the public detailed assessment manuals, except that if an assessor is hired by more than one county, town, city or village the department shall provide that assessor with only one cost component of the manual rather than providing the cost component of the manual to each county, town, city or village that hires that assessor. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information deemed valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its
actual or estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing between land and improvements to land. The cost of the development, preparation, publication and distribution of the manual and of revisions and amendments to it shall be borne by the assessment districts and requesters at an individual volume cost or a subscription cost as determined by the department. All receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the 4th Monday in August, certify past-due accounts and include them in the next apportionment of state special charges to counties and municipalities under s. 70.60. If the department provides an assessment manual to an assessor who is hired by more than one unit of government, those units of government shall each pay an equal share of the cost of that manual. The department may provide free assessment manuals to other state agencies or exchange them at no cost with agencies of other states or of the federal government for similar information or publications.
73.03 (28m) of the statutes is created to read:
73.03 (28m) To enter into contracts for database and data processing services for audits of occasional sales of motor vehicles.
73.03 (33m) of the statutes is amended to read:
73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $25 or 4.5%
$35 or 6.5% of the taxes, fees, interest and penalties owed; as of the due date specified in the assessment, notice of amount due or notice of redetermination; on that account, whichever is greater.
73.03 (35) of the statutes is amended to read:
73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) or (2ds), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) if granting the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring the total of the credits granted to that claimant under that subsection s. 560.75 (9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).
73.03 (46) of the statutes is amended to read:
73.03 (46) In each school year, to determine and certify to the state superintendent of public instruction the rate for determining the primary secondary ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and annually thereafter to determine and certify to the state superintendent of public instruction the rate for determining minimum aid payments under s. 121.10 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.
73.03 (49) of the statutes is created to read:
73.03 (49) To appoint a farmland advisory council
that shall remain in existence until December 31, 2008, and that shall do the following:
(a) Advise the department of revenue on the supplement to the assessment manual's guidelines for assessing agricultural land, and on rules to implement use-value assessment of agricultural land and to reduce expansion of urban sprawl.
(b) Recommend to the legislature an appropriate penalty for converting agricultural land to another use to discourage urban sprawl.
(bm) Create a review process for objections to use-value assessment.
(c) Annually report to the legislature on the usefulness of use-value assessment as a way to preserve farmland and to reduce the conversion of farmland to other uses.
(d) Recommend a method to adjust the shared revenue formula and other formulas one factor of which is equalized value to compensate counties, municipalities and school districts that are adversely affected by use-value assessment.
(dg) Calculate the federal land bank's 5-year average capitalization rate and per-acre values based on
actual or estimated income generated from rental for agricultural use.
(dm) Carry out its duties in cooperation with the strategic growth task force of the governor's land use council.
(e) Include the following members
, who shall serve until December 31, 2008, or until resignation:
1. The secretary of revenue, who shall serve as
a nonvoting chairperson.
2. An agribusiness person.
3. A person knowledgeable about agricultural lending practices.
4. An agricultural economist employed by the University of Wisconsin System.
5. A mayor of a city that has a population of more than 40,000.
6. An expert in the environment.
7. A nonagricultural business person.
8. A professor of urban studies.
9. A farmer.
73.03 (50) of the statutes is created to read:
73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.
73.0305 of the statutes is amended to read:
73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent department of public instruction education, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding May March 31 and the 2nd preceding May March 31, as computed by the federal department of labor.
74.09 (1) of the statutes is repealed and recreated to read:
74.09 (1) Definition. In this section, “taxable value" means a property's assessed value divided by the assessment ratio of all of the taxable property in the taxation district where the property is located.
74.09 (3) (b) of the statutes is repealed and recreated to read:
74.09 (3) (b) Except as provided in sub. (3m), show all of the following:
1. For real property, the taxable value and assessed value of the land and the taxable value and assessed value of the improvements.
2. For all property, the total taxable value and the total assessed value.
3. The tax levied on the property by the school district where the property is located minus the credit under s. 79.10 (4) allocable to the property, for the previous year and the current year, and the percentage change in that net tax between those years.
4. The tax levied on the property by each taxing jurisdiction where the property is located, other than the school district, for the previous year and the current year, and the percentage change in each of those taxes between those years.
5. The sum of the taxes levied under subds. 3. and 4. for the previous year and the current year, and the percentage change in that sum between those years.
6. The amount of the credit under s. 79.10 (5) allocable to the property for the previous year and the current year, and the percentage change between those years.
7. The amount obtained by subtracting the amount under subd. 6. from the amount under subd. 5., for the previous year and the current year, and the percentage change in that amount between those years.
8. The net tax rate for the property
, calculated by dividing the amount under subd. 7. for the current year by the amount under subd. 2.
74.09 (3) (c) of the statutes is repealed.
74.09 (3) (e) of the statutes is repealed.
74.09 (3) (i) of the statutes is repealed.
74.09 (3m) of the statutes is created to read:
74.09 (3m) Information exception. If the property has a different parcel identification number for the current year than it had for the previous year or if the property is not substantially the same in those years, the property tax bill need not indicate any tax allocable to the property for the previous year or the percentage change in any tax allocable to the property between the previous year and the current year.
74.09 (4) of the statutes is repealed.
74.09 (4m) of the statutes is created to read:
74.09 (4m) Required bill, waiver. Each taxation district shall use a property tax bill that the department of revenue prescribes unless that department permits the district to use another bill that provides the information under sub. (3).
74.48 of the statutes is created to read:
74.48 Penalty for transfer of ownership. (1) If land that has been valued under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and who has benefited from a value lower than that established by s. 70.32 (2r) (a), there is imposed on that person a penalty equal to 5% of the difference between the sale price of the agricultural land and the value that would be established for it under s. 70.32 (2r) (c) during the last year of the person's ownership.
(2) Any amount due under sub. (1) shall be paid to the department of revenue.
(3) The department of revenue shall administer the penalty under this section.
76.02 (11) of the statutes is amended to read: