AB150-ASA,1178,5
173.03 (33m) To collect, as taxes under ch. 71 are collected, from each person
2who owes to the department of revenue delinquent taxes, fees, interest or penalties,
3a fee for each delinquent account equal to $25 or 4.5% $35 or 6.5% of the taxes, fees,
4interest and penalties owed; as of the due date specified in the assessment, notice of
5amount due or notice of redetermination; on that account, whichever is greater.
AB150-ASA, s. 3438m 6Section 3438m. 73.03 (35) of the statutes is amended to read:
AB150-ASA,1178,147 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
8(2dj), (2dL) or (2ds), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) or 71.47
9(1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) if granting the full amount claimed
10would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring
11the total of the credits granted to that claimant under that subsection s. 560.75 (9)
12or 560.797 (4) (e)
, or the total of the credits granted to that claimant under all of those
13subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or
14560.797 (5) (b)
.
AB150-ASA, s. 3439 15Section 3439. 73.03 (46) of the statutes is amended to read:
AB150-ASA,1178,2316 73.03 (46) In each school year, to determine and certify to the state
17superintendent of public instruction the rate for determining the primary secondary
18ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and
19annually thereafter to determine and certify to the state superintendent of public
20instruction
the rate for determining minimum aid payments under s. 121.10 (6) (d).
21The rate for any school year is the average percentage change in the consumer price
22index for all urban consumers, U.S. city average, for the calendar year ending on the
232nd preceding December 31, as computed by the federal department of labor.
AB150-ASA, s. 3440m 24Section 3440m. 73.03 (50) of the statutes is created to read:
AB150-ASA,1179,9
173.03 (50) With the approval of the joint committee on finance, to establish fees
2for obtaining a business tax registration certificate, which is valid for 2 years, and
3for renewing that certificate and shall issue and renew those certificates if the person
4who wishes to obtain or renew a certificate applies on a form that the department
5prescribes; sets forth the name under which the applicant intends to operate, the
6location of the applicant's place of operations and the other information that the
7department requires; and, in the case of a sole proprietor, signs the form or, in the
8case of other persons, has an individual who is authorized to act on behalf of the
9person sign the form.
AB150-ASA, s. 3441 10Section 3441. 73.0305 of the statutes is amended to read:
AB150-ASA,1179,17 1173.0305 Revenue limits calculations. The department of revenue shall
12annually determine and certify to the state superintendent department of public
13instruction
education, no later than the 4th Monday in June, the allowable rate of
14increase for the limit imposed under subch. VII of ch. 121. For that limit, the
15allowable rate of increase is the percentage change in the consumer price index for
16all urban consumers, U.S. city average, between the preceding May March 31 and
17the 2nd preceding May March 31, as computed by the federal department of labor.
AB150-ASA, s. 3443m 18Section 3443m. 73.10 (6) of the statutes is amended to read:
AB150-ASA,1180,919 73.10 (6) The department may establish a scale of charges for audits,
20inspections and other services rendered by the department in connection with
21financial records or procedures of towns, villages, cities, counties and all other local
22public bodies, boards, commissions, departments or agencies. Upon the completion
23of such work or, at the department's discretion, during work in progress, the
24department shall transmit to the clerk of the town, village, city, county or other local
25public body, board, commission, department or agency a statement of such charges.

1Duplicates of the statements shall be filed in the offices office of the state treasurer
2secretary of administration. Within 60 days after the receipt of the above statement
3of charges, it shall be audited as other claims against towns, villages, cities, counties
4and other local public bodies, boards, commissions, departments or agencies are
5audited, and it shall be paid into the state treasury and credited to the appropriation
6under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties and all
7other local public bodies, boards, commissions, departments or agencies shall be
8certified on or before the 4th Monday of August of each year and included in the next
9apportionment of state special charges to local units of government.
AB150-ASA, s. 3446g 10Section 3446g. 74.09 (1) of the statutes is repealed and recreated to read:
AB150-ASA,1180,1311 74.09 (1) Definition. In this section, "taxable value" means a property's
12assessed value divided by the assessment ratio of all of the taxable property in the
13taxation district where the property is located.
AB150-ASA, s. 3446r 14Section 3446r. 74.09 (3) (b) of the statutes is repealed and recreated to read:
AB150-ASA,1180,1515 74.09 (3) (b) Except as provided in sub. (3m), show all of the following:
AB150-ASA,1180,1716 1. For real property, the taxable value of the land and the taxable value of the
17improvements.
AB150-ASA,1180,1818 2. For all property, the total taxable value.
AB150-ASA,1180,2219 3. The tax levied on the property by the school district where the property is
20located minus the credit under s. 79.10 (4) allocable to the property, for the previous
21year and the current year, and the percentage change in that net tax between those
22years.
AB150-ASA,1180,2523 4. The tax levied on the property by each taxing jurisdiction where the property
24is located, other than the school district, for the previous year and the current year,
25and the percentage change in each of those taxes between those years.
AB150-ASA,1181,2
15. The sum of the taxes levied under subds. 3. and 4. for the previous year and
2the current year, and the percentage change in that sum between those years.
AB150-ASA,1181,43 6. The amount of the credit under s. 79.10 (5) allocable to the property for the
4previous year and the current year, and the percentage change between those years.
AB150-ASA,1181,75 7. The amount obtained by subtracting the amount under subd. 6. from the
6amount under subd. 5., for the previous year and the current year, and the
7percentage change in that amount between those years.
AB150-ASA,1181,98 8. The net tax rate for the property, calculated by dividing the amount under
9subd. 7. for the current year by the amount under subd. 2.
AB150-ASA, s. 3446s 10Section 3446s. 74.09 (3) (c) of the statutes is repealed.
AB150-ASA, s. 3446t 11Section 3446t. 74.09 (3) (e) of the statutes is repealed.
AB150-ASA, s. 3446u 12Section 3446u. 74.09 (3) (i) of the statutes is repealed.
AB150-ASA, s. 3446v 13Section 3446v. 74.09 (3m) of the statutes is created to read:
AB150-ASA,1181,1914 74.09 (3m) Information exception. If the property has a different parcel
15identification number for the current year than it had for the previous year or if the
16property is not substantially the same in those years, the property tax bill need not
17indicate any tax allocable to the property for the previous year or the percentage
18change in any tax allocable to the property between the previous year and the current
19year.
AB150-ASA, s. 3446w 20Section 3446w. 74.09 (4) of the statutes is repealed.
AB150-ASA, s. 3446x 21Section 3446x. 74.09 (4m) of the statutes is created to read:
AB150-ASA,1181,2422 74.09 (4m) Required bill, waiver. Each taxation district shall use a property
23tax bill that the department of revenue prescribes unless that department permits
24the district to use another bill that provides the information under sub. (3).
AB150-ASA, s. 3446xd 25Section 3446xd. 74.25 (1) (a) 5. of the statutes is amended to read:
AB150-ASA,1182,4
174.25 (1) (a) 5. Pay to the state treasurer secretary of administration all
2collections of occupational taxes on mink farms, 30% of collections of occupational
3taxes on iron ore concentrates and 10% of collections of occupational taxes on coal
4docks.
AB150-ASA, s. 3446xh 5Section 3446xh. 74.27 of the statutes is amended to read:
AB150-ASA,1182,9 674.27 March settlement between counties and the state. On or before
7March 15, the county treasurer shall send to the state treasurer secretary of
8administration
the state's proportionate shares of taxes under ss. 74.23 (1) (b) and
974.25 (1) (b) 1. and 2.
AB150-ASA, s. 3446xp 10Section 3446xp. 74.30 (1) (e) of the statutes is amended to read:
AB150-ASA,1182,1411 74.30 (1) (e) Pay to the state treasurer secretary of administration all
12collections of occupational taxes on mink farms, 30% of collections of occupational
13taxes on iron ore concentrates and 10% of collections of occupational taxes on coal
14docks.
AB150-ASA, s. 3446xt 15Section 3446xt. 74.30 (1m) of the statutes is amended to read:
AB150-ASA,1182,1816 74.30 (1m) March settlement between counties and the state. On or before
17March 15, the county treasurer shall send to the state treasurer secretary of
18administration
the state's proportionate shares of taxes under sub. (1) (i) and (j).
AB150-ASA, s. 3447 19Section 3447. 76.01 of the statutes is amended to read:
AB150-ASA,1182,25 2076.01 Railroads and utilities, assessment. The department of revenue
21shall make an annual assessment of the taxable property of all railroad companies,
22of all conservation and regulation companies, of all sleeping car companies, of all air
23carriers, of all telephone companies and, of all pipeline companies and of the
24equipment of all car line companies
, within this state, for the purpose of levying and
25collecting taxes thereon, as provided in this subchapter.
AB150-ASA, s. 3448
1Section 3448. 76.02 (5) of the statutes is repealed.
AB150-ASA, s. 3449 2Section 3449. 76.02 (9) of the statutes is amended to read:
AB150-ASA,1183,63 76.02 (9) "Company", without other designation or qualification, includes any
4railroad company, any conservation and regulation company, any express company,
5any air carrier company, any pipeline company, any telephone company and any
6sleeping car line company, as defined in this section, to which "company" is applied.
AB150-ASA, s. 3450 7Section 3450. 76.02 (10) of the statutes is amended to read:
AB150-ASA,1183,198 76.02 (10) The property taxable under s. 76.13 shall include all franchises, and
9all real and personal property of the company used or employed in the operation of
10its business, except such motor vehicles as are exempt under s. 70.112 (5) and
11treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a)
12and except that for car line companies the property taxable is all equipment. The
13taxable property shall include all title and interest of the company referred to in such
14property as owner, lessee or otherwise, and in case any portion of the property is
15jointly used by 2 or more companies, the unit assessment shall include and cover a
16proportionate share of that portion of the property jointly used so that the
17assessments of the property of all companies having any rights, title or interest of
18any kind or nature whatsoever in any such property jointly used shall, in the
19aggregate, include only one total full value of such property.
AB150-ASA, s. 3451 20Section 3451. 76.02 (11) of the statutes is amended to read:
AB150-ASA,1183,2421 76.02 (11) If the property of any company defined in s. 76.28 (1), except a
22qualified wholesale electric company as defined in s. 76.28 (1) (gm),
is located entirely
23within a single town, village or city, it shall be subject to local assessment and
24taxation.
AB150-ASA, s. 3452 25Section 3452. 76.02 (12r) of the statutes is created to read:
AB150-ASA,1184,3
176.02 (12r) "Car line company" means any person, except a railroad company,
2that leases or furnishes to a railroad company railroad cars or other equipment used
3in transporting persons or freight by rail.
AB150-ASA, s. 3453 4Section 3453. 76.03 (1) of the statutes is amended to read:
AB150-ASA,1184,95 76.03 (1) The property, both real and personal, including all rights, franchises
6and privileges used in and necessary to the prosecution of the business of any
7company enumerated in s. 76.02 shall be deemed is personal property for the
8purposes of taxation, and, except for car line company property, it shall be valued and
9assessed together as a unit.
AB150-ASA, s. 3454 10Section 3454. 76.03 (2) of the statutes is amended to read:
AB150-ASA,1184,1611 76.03 (2) In case any of the property used in the business of a company defined
12in s. 76.02
, except a car line company, is operated in connection with the property
13used in the same business or any other business therein described, all such property,
14rights, franchises and privileges shall be valued and assessed together as a unit,
15unless, in the opinion of the department of revenue, such properties are so segregated
16that separate assessments thereof should be made.
AB150-ASA, s. 3455 17Section 3455. 76.04 (1) of the statutes is amended to read:
AB150-ASA,1185,818 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
19accurate statement in such manner and form and setting forth such facts as the
20department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
21for car line companies shall be filed on or before March 1. The annual reports for
22railroad companies, sleeping car companies and express companies shall be filed on
23or before April 15 and. The annual reports for conservation and regulation
24companies, air carriers, telephone companies and pipeline companies shall be filed
25on or before May 1. For sufficient reason shown the department may upon written

1request allow such further time for making and filing the report as it may deem
2necessary, but not to exceed 30 days. If any company fails to file such report within
3the time prescribed or as extended under this subsection, the department shall add
4to the taxes due from such company $250 if the report is not filed within 15 days after
5the due date or extended due date and an additional $250 for each month or part of
6a month thereafter during which the report is not filed, except that the total penalty
7may not exceed $2,500. No company may in any action or proceeding contest the
8imposition of such penalty.
AB150-ASA, s. 3456 9Section 3456. 76.07 (1) of the statutes is amended to read:
AB150-ASA,1185,1910 76.07 (1) Duty of department. The department on or before August 1 in each
11year in the case of railroad companies and sleeping car companies, on or before
12October 10 in the case of car line companies
and on or before September 15 in the case
13of air carrier companies, telephone companies, conservation and regulation
14companies and pipeline companies, shall, according to its best knowledge and
15judgment, ascertain and determine the full market value of the property of each
16company within the state. The department shall determine the value of the
17equipment of car line companies by the methods used to determine the value of fixed
18assets for the tax under ch. 70, as specified in the assessment manual under s. 73.03
19(2a).
AB150-ASA, s. 3457 20Section 3457. 76.07 (2) of the statutes is amended to read:
AB150-ASA,1186,1521 76.07 (2) Relation to state valuation; description. The value of the property
22of each of said companies for assessment shall be made on the same basis and for the
23same period of time, as near as may be, as the value of the general property of the
24state is ascertained and determined. The department shall prepare an assessment
25roll and place thereon after the name of each of said companies assessed, the

1following general description of the property of such company, to wit: "Real estate,
2right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
3franchises and all other real estate and personal property of said company," in the
4case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables,
5devices, appliances, instruments, franchises and all other real and personal property
6of said company," in the case of conservation and regulation companies, and "Real
7estate, appurtenances, rolling stock, equipment, franchises, and all other real estate
8and personal property of said company," in the case of sleeping car and air carrier
9companies, equipment in the case of car line companies and "Land and land rights,
10structures, improvements, mains, pumping and regulation equipment, services,
11appliances, instruments, franchises and all other real and personal property of said
12company," in the case of pipeline companies, and "All property of the company used
13in the operation of the company's telephone business" in the case of telephone
14companies, which description shall be deemed and held to include the entire property
15and franchises of the company specified and all title and interest therein.
AB150-ASA, s. 3458 16Section 3458. 76.07 (4g) (intro.) of the statutes is amended to read:
AB150-ASA,1186,2017 76.07 (4g) Determining the property in this state. (intro.) The department
18shall determine the property in this state of railroad companies, air carrier
19companies, pipeline companies and, telephone companies and car line companies in
20the following manner:
AB150-ASA, s. 3459 21Section 3459. 76.07 (4g) (f) of the statutes is created to read:
AB150-ASA,1186,2222 76.07 (4g) (f) Car line companies. For car line companies:
AB150-ASA,1186,2323 1. Determine the total car miles traveled within this state.
AB150-ASA,1186,2424 2. Determine the total car miles traveled everywhere.
AB150-ASA,1186,2525 3. Divide the amount under subd. 1. by the amount under subd. 2.
AB150-ASA,1187,2
14. Multiply the fraction under subd. 3. by the full market value of the company's
2property everywhere.
AB150-ASA, s. 3460 3Section 3460. 76.13 (1) of the statutes is amended to read:
AB150-ASA,1187,154 76.13 (1) The department shall compute and levy a tax upon the property of
5each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
676.08, at the average net rate of taxation determined under s. 76.126. The amount
7of tax to be paid by each such company shall be extended upon a tax roll opposite the
8description of the property of the respective companies. The tax rolls for all
9companies required to be assessed on or before August 1 in each year under s. 76.07
10(1) shall be completed on or before August 10, for all companies required to be
11assessed on or before October 10 shall be completed on or before October 20
and for
12all companies required to be assessed on or before September 15 in each year under
13s. 76.07 (1) shall be completed on or before October 1; and the department shall
14thereupon attach to each such roll a certificate signed by the secretary of revenue,
15which shall be as follows:
AB150-ASA,1187,23 16"I do hereby certify that the foregoing tax roll includes the property of all
17railroad companies, sleeping car line companies, air carrier companies, conservation
18and regulation companies, telephone companies or pipeline companies, as the case
19may be, defined in s. 76.02, liable to taxation in this state; that the valuation of the
20property of each company as set down in said tax roll is the full market value thereof
21as assessed by the department of revenue, except as changed by court judgment, and
22that the taxes thereon charged in said tax roll have been assessed and levied at the
23average net rate of taxation in this state, as required by law".
AB150-ASA, s. 3460c 24Section 3460c. 76.13 (2) of the statutes is amended to read:
AB150-ASA,1188,16
176.13 (2) Every tax roll upon completion shall be delivered to the state
2treasurer and a copy of the tax roll filed with the
secretary of administration. The
3department shall notify, by certified mail, all companies listed on the tax roll of the
4amount of tax due, which shall be paid to the department. The payment dates
5provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
6company may, if the company has brought an action in the Dane county circuit court
7under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
8prior to the date upon which the appeal becomes final, but any part of the tax
9ultimately required to be paid shall bear interest from the original due date to the
10date the appeal became final at the rate of 12% per year and at 1.5% per month
11thereafter until paid. The taxes extended against any company after the same
12become due, with interest, shall be a lien upon all the property of the company prior
13to all other liens, claims and demands whatsoever, except as provided in ss. 144.442
14(9) (i), 144.76 (13) and 144.77 (6) (d), which lien may be enforced in an action in the
15name of the state in any court of competent jurisdiction against the property of the
16company within the state as an entirety.
AB150-ASA, s. 3460g 17Section 3460g. 76.13 (3) of the statutes is amended to read:
AB150-ASA,1189,718 76.13 (3) If the Dane county circuit court, after such roll is delivered to the state
19treasurer
department of administration, increases or decreases the assessment of
20any company, the department shall immediately redetermine the tax of the company
21on the basis of the revised assessment, and shall certify and deliver the revised
22assessment to the state treasurer secretary of administration as a revision of the tax
23roll. If the amount of tax upon the assessment as determined by the court is less than
24the amount paid by the company, the excess shall be refunded secretary of
25administration shall refund the excess
to the company with interest at the rate of 9%

1per year upon the certification of the redetermined tax and for that purpose the
2secretary of administration, upon the certification and delivery of the revised tax roll,
3shall draw a warrant upon the state treasurer for the amount to be so refunded
. If
4the amount of the tax upon the assessment as determined by the court is in excess
5of the amount of the tax as determined by the department, interest shall be paid on
6the additional amount at the rate of 12% per year from the date of entry of judgment
7to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
AB150-ASA, s. 3460n 8Section 3460n. 76.15 (2) of the statutes is amended to read:
AB150-ASA,1189,209 76.15 (2) The power to reassess the property of any company defined in s. 76.02
10and the general property of the state, and to redetermine the average rate of
11taxation, may be exercised under sub. (1) as often as may be necessary until the
12amount of taxes legally due from any such company for any year under ss. 76.01 to
1376.26 has been finally and definitely determined. Whenever any sum or part thereof,
14levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
15been paid and not refunded, the payment so made shall be applied upon the
16reassessment upon the property, and the reassessment of taxes to that extent shall
17be deemed to be satisfied. When the tax roll on the reassessment is completed and
18delivered to the state treasurer secretary of administration, the department shall
19immediately notify by certified mail each of the several companies taxed to pay the
20amount of the taxes extended on the tax roll within 30 days.
AB150-ASA, s. 3460r 21Section 3460r. 76.22 (3) of the statutes is amended to read:
AB150-ASA,1189,2522 76.22 (3) The state treasurer secretary of administration for and in the name
23of the state may bid at the sale and the state may become the purchaser of the
24property of any such company under a judgment for its sale for taxes, interest and
25costs.
AB150-ASA, s. 3460w
1Section 3460w. 76.24 (1) of the statutes is amended to read:
AB150-ASA,1190,62 76.24 (1) All taxes collected from companies defined in s. 76.02 under this
3subchapter shall be transmitted by the department to the state treasurer secretary
4of administration
and become a part of the general fund for the use of the state,
5except that taxes paid into the state treasury by any air carrier or railroad company
6shall be deposited in the transportation fund.
AB150-ASA, s. 3461 7Section 3461. 76.28 (1) (d) of the statutes is amended to read:
AB150-ASA,1190,258 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than
9a qualified wholesale electric company
means total operating revenues as reported
10to the public service commission except revenues for interdepartmental sales and for
11interdepartmental rents as reported to the public service commission and deductions
12from the sales and use tax under s. 77.61 (4), except that the company may subtract
13from revenues either the actual cost of power purchased for resale, as reported to the
14public service commission, by a light, heat and power company, except a municipal
15light, heat and power company, that purchases under federal or state approved
16wholesale rates more than 50% of its electric power from a person other than an
17affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased
18electric power is included in the seller's gross revenues or the following percentages
19of the actual cost of power purchased for resale, as reported to the public service
20commission, by a light, heat and power company, except a municipal light, heat and
21power company, that purchases more than 90% of its power and that has less than
22$50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the
23fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and
24thereafter. For a qualified wholesale electric company, "gross revenues" means total
25business revenues from those businesses included under par. (e) 1. to 4.
AB150-ASA, s. 3462
1Section 3462. 76.28 (1) (e) (intro.) of the statutes is amended to read:
AB150-ASA,1191,92 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person,
3association, company or corporation, including corporations described in s. 66.069 (2)
4and including qualified wholesale electric companies and except only business
5enterprises carried on exclusively either for the private use of the person,
6association, company or corporation engaged in them, or for the private use of a
7person, association, company or corporation owning a majority of all outstanding
8capital stock or who control the operation of business enterprises and except electric
9cooperatives taxed under s. 76.48 that engage in any of the following businesses:
AB150-ASA, s. 3463 10Section 3463. 76.28 (1) (em) of the statutes is created to read:
AB150-ASA,1191,1211 76.28 (1) (em) "Net production of electricity" means the total of electricity
12generated minus the power used to operate the generating plant.
AB150-ASA, s. 3464 13Section 3464. 76.28 (1) (gm) of the statutes is created to read:
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