Amendment ASA2-AB1089

AB1089-ASA2,6,17 70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 292.31 (8) (i) or 292.41 (6) (d) or 292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.

AB1089-ASA2, s. 9 Section 9. 76.13 (2) of the statutes is amended to read:

AB1089-ASA2,7,9 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) (i), and 144.76 (13) and 144.77 (6) (d), 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.

AB1089-ASA2, s. 10 Section 10 . 76.13 (2) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,8,2 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. 292.31 (8) (i) and 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.

AB1089-ASA2, s. 11 Section 11. 76.22 (1) of the statutes is amended to read:

AB1089-ASA2,8,12 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) (i), and 144.76 (13) and 144.77 (6) (d), 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.

AB1089-ASA2, s. 12 Section 12 . 76.22 (1) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,8,23 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. 292.31 (8) (i) and 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.

AB1089-ASA2, s. 13 Section 13. 76.39 (5) of the statutes is amended to read:

AB1089-ASA2,9,8 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) (i), and 144.76 (13) and 144.77 (6) (d), 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.

AB1089-ASA2, s. 14 Section 14 . 76.39 (5) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,9,18 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. 292.31 (8) (i) and 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.

AB1089-ASA2, s. 15 Section 15. 88.40 (2) of the statutes is amended to read:

AB1089-ASA2,9,25 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) (i), and 144.76 (13) and 144.77 (6) (d), regardless of the priority in time of such other liens or mortgages.

AB1089-ASA2, s. 16 Section 16 . 88.40 (2) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,10,7 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. 292.31 (8) (i) and 292.41 (6) (d) and 292.81, regardless of the priority in time of such other liens or mortgages.

AB1089-ASA2, s. 17 Section 17. 101.143 (2) (e) of the statutes is amended to read:

AB1089-ASA2,10,16 101.143 (2) (e) The department shall promulgate rules, with an effective date of no later than January 1, 1996, specifying the methods the department will use under sub. (3) (ae), and (am) and (as) to identify the petroleum product storage system or home oil tank system which discharged the petroleum product that caused an area of contamination and to determine when a petroleum product discharge that caused an area of contamination occurred. The department shall write the rule in a way that permits a clear determination of what petroleum product contamination is eligible for an award under sub. (4) after December 31, 1995.

AB1089-ASA2, s. 18 Section 18. 101.143 (3) (a) (intro.) of the statutes is amended to read:

AB1089-ASA2,10,24 101.143 (3) (a) Who may submit a claim. (intro.) Subject to pars. (ae), and (am) and (as), an owner or operator or a person owning a home oil tank system may submit a claim to the department for an award under sub. (4) to reimburse the owner or operator or the person for the eligible costs under sub. (4) (b) that the owner or operator or the person incurs because of a petroleum products discharge from a petroleum product storage system or home oil tank system if all of the following apply:

AB1089-ASA2, s. 19 Section 19. 101.143 (3) (as) of the statutes, as affected by 1995 Wisconsin Act 27, is repealed.

AB1089-ASA2, s. 20 Section 20. 101.143 (3) (c) 4. of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1089-ASA2,11,10 101.143 (3) (c) 4. Receive written approval from the department of natural resources or, if the discharge is covered under s. 101.144 (2) (b), from the department of commerce that the remedial action activities performed under subd. 3. meet the requirements of s. 144.76 unless rules promulgated by the department of natural resources provide for an alternate means of certifying that the remedial action activities performed under subd. 3. meet the requirements of s. 144.76.

AB1089-ASA2, s. 21 Section 21 . 101.143 (3) (c) 4. of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,11,18 101.143 (3) (c) 4. Receive written approval from the department of natural resources or, if the discharge is covered under s. 101.144 (2) (b), from the department of commerce that the remedial action activities performed under subd. 3. meet the requirements of s. 292.11 unless rules promulgated by the department of natural resources provide for an alternate means of certifying that the remedial action activities performed under subd. 3. meet the requirements of s. 144.76 292.11.

AB1089-ASA2, s. 22 Section 22. 101.143 (4) (a) 5. of the statutes is repealed.

AB1089-ASA2, s. 23 Section 23. 101.143 (4) (a) 7. of the statutes is amended to read:

AB1089-ASA2,11,25 101.143 (4) (a) 7. In any fiscal year, the department may not award more than 5% of the amount appropriated under s. 20.445 (1) (v) as awards for petroleum product storage systems that are owned by school districts and that are used for storing heating oil for consumptive use on the premises where stored and as awards for home oil tank systems.

AB1089-ASA2, s. 24 Section 24. 101.143 (4) (a) 8. of the statutes is created to read:

AB1089-ASA2,12,12 101.143 (4) (a) 8. If an owner or operator or person owning a home oil tank system is conducting approved remedial action activities that were necessitated by a petroleum product discharge from a petroleum product storage system or home oil tank system and those remedial action activities have not remedied the discharge, then the department may approve financial assistance under this section for enhancements to the approved remedial action activities or different remedial action activities that the department determines will remedy the discharge without increasing the overall costs of remedying the discharge. The total amount of an original award under this section plus additional financial assistance provided under this subdivision is subject to the limits in pars. (d) to (e), (ei) and (em) on amounts of awards.

AB1089-ASA2, s. 25 Section 25. 101.143 (4) (ce) of the statutes is created to read:

AB1089-ASA2,12,18 101.143 (4) (ce) Eligible cost; service providers. 1. The department may promulgate rules under which costs incurred because of discharges from petroleum product storage systems are not eligible costs under par. (b) unless the owners or operators of those petroleum product storage systems obtain service from the same service provider approved by the department.

AB1089-ASA2,13,2 2. The department may promulgate rules under which the department selects service providers to provide investigation or remedial action services in specified areas. The rules may provide that the costs of a service for which the department has selected a service provider in an area are not eligible costs under par. (b), or that eligible costs are limited to the amount that the selected service provider would have charged, if an owner or operator of a petroleum product storage system located in that area, or a person owning a home oil tank system located in that area, uses a service provider other than the service provider selected by the department to perform the services.

AB1089-ASA2, s. 26 Section 26. 101.143 (4) (d) 1. of the statutes is amended to read:

AB1089-ASA2,13,11 101.143 (4) (d) 1. The department shall issue an award under this paragraph for a claim filed after July 31, 1987, for eligible costs, under par. (b), incurred on or after August 1, 1987, and before July 1, 1998 December 22, 2002, by the owner or operator of an underground petroleum product storage tank system and for eligible costs, under par. (b), incurred on or after July 1, 1998 December 22, 2002, by the owner or operator of an underground petroleum product storage tank system if the petroleum product discharge on which the claim is based is confirmed and activities under sub. (3) (c) or (g) are begun before July 1, 1998 December 22, 2002.

AB1089-ASA2, s. 27 Section 27. 101.143 (4) (dm) 1. of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1089-ASA2,13,22 101.143 (4) (dm) 1. The department shall issue an award under this paragraph for a claim for eligible costs, under par. (b), incurred on or after August 1, 1987, and before July 1, 1998 December 22, 2002, by the owner or operator of a petroleum product storage system that is not an underground petroleum product storage tank system and for eligible costs, under par. (b), incurred on or after July 1, 1998 December 22, 2002, by the owner or operator of a petroleum product storage system that is not an underground petroleum product storage tank system if the petroleum product discharge on which the claim is based is confirmed and activities under sub. (3) (c) or (g) are begun before July 1, 1998 December 22, 2002.

AB1089-ASA2, s. 28 Section 28. 101.143 (4) (e) 1. b. and c. of the statutes are amended to read:

AB1089-ASA2,14,2 101.143 (4) (e) 1. b. Eligible costs, under par. (b), incurred on or after July 1, 1998 December 22, 2002, by the owner or operator of a petroleum product storage system that is not an underground petroleum product storage system if those costs are not reimbursable under par. (dm) 1.

AB1089-ASA2,14,5 c. Eligible costs, under par. (b), incurred on or after July 1, 1998 December 22, 2002, by the owner or operator of an underground petroleum product storage tank system if those costs are not reimbursable under par. (d) 1.

AB1089-ASA2, s. 29 Section 29. 101.143 (7m) of the statutes is amended to read:

AB1089-ASA2,14,16 101.143 (7m) Intervention in 3rd-party actions. An owner or operator of an underground a petroleum product storage tank system shall notify the department of any action by a 3rd party against the owner or operator for compensation for bodily injury or property damage caused by a petroleum products discharge from the underground petroleum product storage tank system if the owner or operator may be eligible for an award under this section. The department may intervene in any action by a 3rd party against an owner or operator for compensation for bodily injury or property damage caused by a petroleum products discharge from an underground a petroleum product storage tank system if the owner or operator may be eligible for an award under this section for compensation awarded in the action.

AB1089-ASA2, s. 30 Section 30. 109.09 (2) of the statutes is amended to read:

AB1089-ASA2,15,11 109.09 (2) The department, under its authority under sub. (1) to maintain actions for the benefit of employes, or an employe who brings an action under s. 109.03 (5) shall have a lien upon all property of the employer, real or personal, located in this state for the full amount of any wage claim or wage deficiency. A lien under this subsection takes effect when the department or employe files a verified petition claiming the lien with the clerk of the circuit court of the county in which the services or some part of the services were performed pays the fee specified in s. 814.61 (5) to that clerk of circuit court and serves a copy of that petition on the employer by personal service in the same manner as a summons is served under s. 801.11 or by certified mail with a return receipt requested. The department or employe must file the petition within 2 years after the date that the wages were due. The petition shall specify the nature of the claim and the amount claimed, describe the property upon which the claim is made and state that the petitioner claims a lien on that property. The lien shall take precedence over all other debts, judgments, decrees, liens or mortgages against the employer, except a lien under s. 144.442 (9) (i), or 144.76 (13) or 144.77 (6) (d), and may be enforced in the manner provided in ss. 779.09 to 779.12, 779.20 and 779.21, insofar as such provisions are applicable. The lien ceases to exist if the department or the employe does not bring an action to enforce the lien within the period prescribed in s. 893.44 for the underlying wage claim.

AB1089-ASA2, s. 31 Section 31 . 109.09 (2) of the statutes, as affected by 1995 Wisconsin Acts 227 and .... (this act), is amended to read:

AB1089-ASA2,16,7 109.09 (2) The department, under its authority under sub. (1) to maintain actions for the benefit of employes, or an employe who brings an action under s. 109.03 (5) shall have a lien upon all property of the employer, real or personal, located in this state for the full amount of any wage claim or wage deficiency. A lien under this subsection takes effect when the department or employe files a verified petition claiming the lien with the clerk of the circuit court of the county in which the services or some part of the services were performed pays the fee specified in s. 814.61 (5) to that clerk of circuit court and serves a copy of that petition on the employer by personal service in the same manner as a summons is served under s. 801.11 or by certified mail with a return receipt requested. The department or employe must file the petition within 2 years after the date that the wages were due. The petition shall specify the nature of the claim and the amount claimed, describe the property upon which the claim is made and state that the petitioner claims a lien on that property. The lien shall take precedence over all other debts, judgments, decrees, liens or mortgages against the employer, except a lien under s. 292.31 (8) (i) or 292.41 (6) (d) or 292.81, and may be enforced in the manner provided in ss. 779.09 to 779.12, 779.20 and 779.21, insofar as such provisions are applicable. The lien ceases to exist if the department or the employe does not bring an action to enforce the lien within the period prescribed in s. 893.44 for the underlying wage claim.

AB1089-ASA2, s. 32 Section 32. 144.442 (5) (f) of the statutes is amended to read:

AB1089-ASA2,16,11 144.442 (5) (f) Means of making the most effective use of the grant program under sub. (9m) so as to encourage the greatest number of political subdivisions local governmental units to undertake remedial action on property that they own.

AB1089-ASA2, s. 33 Section 33. 144.442 (9m) (title) of the statutes is amended to read:

AB1089-ASA2,16,14 144.442 (9m) (title) Grants to political subdivisions local governmental units for investigations and remedial action.

AB1089-ASA2, s. 34 Section 34. 144.442 (9m) (a) 1. of the statutes is repealed and recreated to read:

AB1089-ASA2,16,18 144.442 (9m) (a) 1. "Local governmental unit" means a municipality, a redevelopment authority created under s. 66.431 or a public official or public body designated by a municipality under s. 66.435 (4).

AB1089-ASA2, s. 35 Section 35. 144.442 (9m) (b) 1. of the statutes is amended to read:

AB1089-ASA2,16,24 144.442 (9m) (b) 1. The department may make investigative funding grants from the appropriations under s. 20.866 (2) (tg) to political subdivisions local governmental units for the investigation of any site or facility owned by a political subdivision local governmental unit in which the soil or groundwater is contaminated by environmental pollution.

AB1089-ASA2, s. 36 Section 36. 144.442 (9m) (b) 3. of the statutes is amended to read:

AB1089-ASA2,17,3 144.442 (9m) (b) 3. The department may not approve the application for an investigative funding grant for a site or facility that is not a landfill if the political subdivision local governmental unit caused the environmental pollution.

AB1089-ASA2, s. 37 Section 37. 144.442 (9m) (b) 4. of the statutes is amended to read:

AB1089-ASA2,17,9 144.442 (9m) (b) 4. An investigative funding grant shall equal 25% of the cost of the investigation. The political subdivision's local governmental unit's share of the costs may include contributions of equipment and labor. No political subdivision local governmental unit may receive more than 35% of the total amount of funds available for investigative funding grants in any fiscal year.

AB1089-ASA2, s. 38 Section 38. 144.442 (9m) (b) 5. (intro.) of the statutes is amended to read:

AB1089-ASA2,17,15 144.442 (9m) (b) 5. (intro.) If sufficient funds are not available to make investigative funding grants to all political subdivisions local governmental units that are eligible for investigative funding grants, the department shall give a higher priority to investigations with the potential of leading to remedial action resulting in all of the following:

AB1089-ASA2, s. 39 Section 39. 144.442 (9m) (b) 6. (intro.) of the statutes is amended to read:

AB1089-ASA2,17,18 144.442 (9m) (b) 6. (intro.) A political subdivision local governmental unit may use the investigative funding grant funds for any of the following:

AB1089-ASA2, s. 40 Section 40. 144.442 (9m) (c) 1. of the statutes is amended to read:

AB1089-ASA2,17,24 144.442 (9m) (c) 1. The department may make remedial action grants from the appropriations under s. 20.866 (2) (tg) to political subdivisions local governmental units for remedial action on any site or facility owned by a political subdivision local governmental unit in which the soil or groundwater is contaminated by environmental pollution.

AB1089-ASA2, s. 41 Section 41. 144.442 (9m) (c) 2. (intro.) of the statutes is amended to read:

AB1089-ASA2,18,4 144.442 (9m) (c) 2. (intro.) The department by rule shall establish the application requirements and grant conditions for a remedial action grant. The department shall require the political subdivision local governmental unit to include in its application all of the following:

AB1089-ASA2, s. 42 Section 42. 144.442 (9m) (c) 2. d. of the statutes is amended to read:

AB1089-ASA2,18,11 144.442 (9m) (c) 2. d. A statement of whether the political subdivision local governmental unit intends to use the cost recovery procedure in s. 144.4422. If the political subdivision local governmental unit indicates in its application that it intends to use the cost recovery procedure in s. 144.4422, the department may not approve the application for a remedial action grant until the political subdivision local governmental unit completes the procedures under s. 144.4422 (2g) and (2r).

AB1089-ASA2, s. 43 Section 43. 144.442 (9m) (c) 4. of the statutes is amended to read:

AB1089-ASA2,18,15 144.442 (9m) (c) 4. The department may not approve the application for a remedial action grant for a site or facility that is not a landfill if the political subdivision local governmental unit caused the environmental pollution.

AB1089-ASA2, s. 44 Section 44. 144.442 (9m) (c) 5. (intro.) of the statutes is amended to read:

AB1089-ASA2,18,19 144.442 (9m) (c) 5. (intro.) The department shall require the political subdivision local governmental unit to do all of the following as a condition of receiving a remedial action grant:

AB1089-ASA2, s. 45 Section 45. 144.442 (9m) (c) 6. of the statutes is amended to read:

AB1089-ASA2,18,24 144.442 (9m) (c) 6. Upon reviewing the application, if the department determines that the political subdivision local governmental unit is eligible to receive a remedial action grant and that funds are available to make a remedial action grant, it shall notify the political subdivision local governmental unit.

AB1089-ASA2, s. 46 Section 46. 144.442 (9m) (c) 7. of the statutes is amended to read:

AB1089-ASA2,19,5 144.442 (9m) (c) 7. A remedial action grant shall equal 25% of the eligible costs of the remedial action. The political subdivision's local governmental unit's share of the costs may include contributions of equipment and labor. No political subdivision local governmental unit may receive more than 35% of the total amount of funds allocated for remedial action grants in any fiscal year.

AB1089-ASA2, s. 47 Section 47. 144.442 (9m) (c) 8. (intro.) of the statutes is amended to read:

AB1089-ASA2,19,10 144.442 (9m) (c) 8. (intro.) If sufficient funds are not available to make remedial action grants to all political subdivisions local governmental units that are eligible for remedial action grants, the department shall give a higher priority to remedial actions that will result in all of the following:

AB1089-ASA2, s. 48 Section 48. 144.442 (9m) (e) of the statutes is amended to read:

AB1089-ASA2,19,15 144.442 (9m) (e) Subrogation. The state is subrogated to the rights of a political subdivision local governmental unit that obtains an award under this section in an amount equal to the award. All moneys recovered under this paragraph shall be credited to the environmental fund for environmental repair.

AB1089-ASA2, s. 49 Section 49. 144.4422 (title) of the statutes is amended to read:

AB1089-ASA2,19,18 144.4422 (title) Political subdivision Local governmental unit negotiation and cost recovery.

AB1089-ASA2, s. 50 Section 50. 144.4422 (1) (bm) of the statutes is created to read:

AB1089-ASA2,19,22 144.4422 (1) (bm) "Local governmental unit" means a municipality, a redevelopment authority created under s. 66.431 or a public officer or public body designated by a municipality under s. 66.435 (4).

AB1089-ASA2, s. 51 Section 51. 144.4422 (1) (bm) of the statutes, as created by 1995 Wisconsin Act .... (this act), is renumbered 292.35 (1) (bm).

AB1089-ASA2, s. 52 Section 52. 144.4422 (1) (d) of the statutes is repealed.

AB1089-ASA2, s. 53 Section 53. 144.4422 (2) of the statutes is amended to read:

AB1089-ASA2,20,4 144.4422 (2) Applicability. This section only applies to a site or facility if the site or facility is owned by a political subdivision local governmental unit. This section does not apply to a landfill until January 1, 1996.