"5. "Qualifying individual" means a dependent of a member of a targeted group who is employed by a claimant and with respect to whom the member is entitled to a deduction under section 151 (c) of the internal revenue code for federal income tax purposes, a dependent of a member of a targeted group who is employed by a claimant if the dependent is physically or mentally incapable of caring for himself or herself or the spouse of a member of a targeted group who is employed by the claimant if the spouse is physically or mentally incapable of caring for himself or herself.".
405.
Page 1145, line 19: substitute "individual" for "child".
406.
Page 1145, line 20: after the first comma insert "(c),".
407.
Page 1145, line 22: delete "(e) to" and substitute "(g) and".
408.
Page 1146, line 21: before the final period insert: "and after the claimant is certified under s. 560.765 (3), entitled under s. 560.795 (3) (a) or certified under s. 560.797 (4) (a)".
409.
Page 1146, line 22: delete lines 22 to 24.
410.
Page 1147, line 1: after the first comma insert "(c),".
411.
Page 1147, line 3: delete "(e) to" and substitute "(g) and".
412.
Page 1147, line 11: delete lines 11 to 16.
413.
Page 1147, line 24: delete the material beginning with that line and ending with page 1148, line 2, and substitute:
"SECTION 3410mm. 71.47 (1dj) (h) of the statutes is created to read:
71.47 (1dj) (h) For claims based on activity in a zone under s. 560.797, the rules under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply to the credit under this subsection.".
414.
Page 1148, line 10: delete lines 10 to 12 and substitute:
"SECTION 3411mm. 71.47 (1ds) (h) of the statutes is created to read:
71.47 (1ds) (h) For claims based on activity in a zone under s. 560.797, the rules under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply to the credit under this subsection.".
415.
Page 1148, line 21: delete lines 21 to 23 and substitute:
"SECTION 3412rg. 71.49 (1) (eb), (ec), (en) and (eo) of the statutes are created to read:
71.49 (1) (eb) Development zones jobs credit under s. 71.47 (1dj) if the credit is based on activity in a zone under s. 560.797.
(ec) Development zones sales tax credit under s. 72.47 (1ds) if the credit is based on activity in a zone under s. 560.797.
(en) Development zones day care credit under s. 71.28 (1dd).
(eo) Development zones environmental remediation credit under s. 71.28 (1de).
SECTION 3412rr. 71.49 (1) (f) of the statutes is amended to read:
71.49 (1) (f) The total of farmers' drought property tax credit under s. 71.47 (1fd), farmland preservation credit under subch. IX, farmland tax relief credit under s. 71.47 (2m), development zones sales tax credit under s. 71.47 (1ds) unless the credit is based on activity in a zone under s. 560.797, development zones jobs credit under s. 71.47 (1dj) unless the credit is based on activity in a zone under s. 560.797 and estimated tax payments under s. 71.48.".
416.
Page 1151, line 10: delete the material beginning with that line and ending with page 1152, line 23.
417.
Page 1153, line 8: on lines 8 and 19, substitute "73.255" for "49.855".
418.
Page 1153, line 25: substitute "73.25" for "49.143".
419.
Page 1154, line 5: delete lines 5 and 6 and substitute:
"71.78 (4) (n) The state public defender and the department of administration for the purpose of collecting payment ordered under s. 48.275 (2), 757.66, 973.06 (1) (e) or 977.076 (1).".
420.
Page 1154, line 6: after that line insert:
"SECTION 3422m. 71.78 (4) (o) of the statutes is created to read:
71.78 (4) (o) The department of regulation and licensing for the purpose of determining under s. 440.08 (2r) whether an applicant for renewal of a credential is liable for any delinquent taxes owed to this state.".
421.
Page 1154, line 11: delete "and (n)" and substitute ", (n) and (o)".
422.
Page 1155, line 15: substitute "73.255" for "49.855".
423.
Page 1156, line 10: on lines 10 and 21, substitute "73.255" for "49.855".
424.
Page 1156, line 21: after that line insert:
"SECTION 3424b. 71.80 (12) of the statutes is amended to read:
71.80 (12) (title) SECRETARY OF STATE DEPARTMENT DEEMED LAWFUL ATTORNEY FOR NONRESIDENT. (a) The transaction of business or the performance of personal services in this state or the derivation of income from property the income from which has a taxable situs in this state by any nonresident person, except where the nonresident is a foreign corporation that has been licensed pursuant to ch. 180, shall be deemed an irrevocable appointment by such person, binding upon that person, that person's executor, administrator or personal representative, of the secretary of state department of financial institutions to be that person's lawful attorney upon whom may be served any notice, order, pleading or process (including without limitation by enumeration any notice of assessment, denial of application for abatement or denial of claim for refund) by any administrative agency or in any proceeding by or before any administrative agency, or in any proceeding or action in any court, to enforce or effect full compliance with or involving the provisions of this chapter. The transaction of business, the performance of personal services or derivation of income from such property in this state shall be a signification of that person's agreement that any such notice, order, pleading or process which is so served shall be of the same legal force and validity as if served on that person personally, or upon that person's executor, administrator or personal representative.
(b) The transaction of business in this state or the derivation of income which has a situs in this state under the provisions of this chapter by any person while a resident of this state shall be deemed an irrevocable appointment by such person, binding upon that person, that person's executor, administrator or personal representative, effective upon such person becoming a nonresident of this state, of the secretary of state department of financial institutions to be that person's true and lawful attorney upon whom may be served any notice, order, pleading or process (including without limitation by enumeration any notice of assessment, denial of application for abatement or denial of claim for refund) by any administrative agency or in any proceeding by or before an administrative agency, or in any proceeding or action in any court, to enforce or effect full compliance with or involving the provisions of this chapter. And the transaction of such business or the derivation of such income shall be a signification of that person's agreement that any such notice, order, pleading or process which is so served shall be of the same legal force and validity as if served on that person personally, or upon that person's executor, administrator or personal representative.
(c) Service under par. (a) or (b) shall be made by serving a copy upon the secretary of state department of financial institutions or by filing such copy in the secretary of state's office with the department of financial institutions, and such service shall be sufficient service upon such person, or that person's executor, administrator or personal representative if notice of such service and a copy of the notice, order, pleading or process are within 10 days thereafter sent by mail by the state department, officer or agency making such service to such person, or that person's executor, administrator or personal representative, at that person's last-known address, and that an affidavit of compliance herewith is filed with the secretary of state department of financial institutions. The secretary of state department of financial institutions shall keep a record of all such notices, orders, pleadings, processes and affidavits and shall note in such record the day and hour of service upon the secretary department.".
425.
Page 1157, line 14: substitute "73.255" for "49.855".
426.
Page 1157, line 20: delete the material beginning with that line and ending with page 1158, line 18.
427.
Page 1160, line 3: delete lines 3 to 22.
428.
Page 1161, line 1: strike through "of"; and delete the underscored material.
429.
Page 1161, line 2: delete the underscored material.
430.
Page 1164, line 7: delete lines 7 to 11.
431.
Page 1164, line 12: delete the material beginning with that line and ending with page 1166, line 8.
432.
Page 1166, line 8: after that line insert:
"SECTION 3434g. 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.".
433.
Page 1166, line 9: delete lines 9 to 24.
434.
Page 1167, line 2: after that line insert:
"SECTION 3437m. 73.03 (29m) of the statutes is created to read:
73.03 (29m) To provide on an appropriate tax form, as determined by the secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.".
435.
Page 1168, line 2: after that line insert:
"SECTION 3439m. 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, 2007, 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 January 1, 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.".
436.
Page 1168, line 12: after that line insert:
"SECTION 3440p. 73.03 (51) and (52) of the statutes are created to read:
73.03 (51) To administer the child support and paternity establishment programs under this chapter, as well as perform other functions related to child support that are specified in this chapter and ch. 49.
(52) To maintain a file containing records of declarations of paternal interest under s. 48.025 and of statements acknowledging paternity under s. 69.15 (3) (b). The department of revenue may release these records only upon an order of the court except that records relating to declarations of paternal interest and statements acknowledging paternity may be used without a court order upon the request of the department of revenue or its designee under s. 59.07 (97) pursuant to the program responsibilities under s. 73.25 or by any other person with a direct and tangible interest in the record.".
437.
Page 1168, line 21: delete the material beginning with that line and ending with page 1169, line 12.
438.
Page 1169, line 12: after that line insert:
"SECTION 3443p. 73.25 (1) of the statutes is created to read:
73.25 (1) In this section and ss. 73.255 and 73.258, "department" means the department of revenue.
SECTION 3443q. 73.253 of the statutes is created to read:
73.253 Limitation on giving information. No person may use or disclose information concerning applicants or recipients of child and spousal support and establishment of paternity services under s. 73.25 for any purpose not connected with the administration of the program. Any person violating this section may be fined not less than $25 nor more than $500 or imprisoned in the county jail not less than 10 days nor more than one year or both.".
439.
Page 1171, line 4: delete lines 4 to 20.
440.
Page 1171, line 20: after that line insert:
"SECTION 3446y. 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.".
