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.".
441.
Page 1171, line 21: delete the material beginning with that line and ending with page 1172, line 21.
442.
Page 1173, line 3: delete the material beginning with that line and ending with page 1176, line 25.
443.
Page 1176, line 4: after that line insert:
"SECTION 3459m. 76.125 (1) of the statutes is amended to read:
76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2. and (b) 2., of manufacturing property under s. 70.32 (2) (a) 3. and (b) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.".
444.
Page 1177, line 1: delete the material beginning with that line and ending with page 1179, line 6.
445.
Page 1180, line 21: delete the material beginning with that line and ending with page 1181, line 2.
446.
Page 1181, line 3: delete lines 3 to 24.
447.
Page 1181, line 25: delete the material beginning with that line and ending with page 1182, line 7.
448.
Page 1182, line 8: delete the material beginning with that line and ending with page 1183, line 5.
449.
Page 1184, line 3: delete lines 3 to 9.
450.
Page 1184, line 13: delete the material beginning with that line and ending with page 1185, line 7.
451.
Page 1190, line 4: substitute "73.255" for "49.855".
452.
Page 1190, line 5: delete lines 5 to 18.
453.
Page 1193, line 17: after that line insert:
"SECTION 3488m. 77.84 (2) (c) of the statutes is amended to read:
77.84 (2) (c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.".
454.
Page 1195, line 25: after that line insert:
"SECTION 3496b. 78.005 (13g) of the statutes is created to read:
78.005 (13g) "Recreational motorboat" means a motorboat used predominately for entertainment, amusement or recreation by the owner of the motorboat, whether or not it is used incidentally in a trade or business.
SECTION 3496d. 78.01 (1) of the statutes is amended to read:
78.01 (1) IMPOSITION OF TAX AND BY WHOM PAID. An excise tax at the rate determined under s. 78.015, as adjusted under s. 78.017, is imposed on all motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state or for export to this state except as otherwise provided in this chapter. The motor vehicle fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by this section on each sale of motor vehicle fuel at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of motor vehicle fuel on which the tax has been collected as provided in this subsection, the tax collected shall be added to the selling price so that the tax is paid ultimately by the user of the motor vehicle fuel.
SECTION 3496g. 78.01 (2) (e) of the statutes is amended to read:
78.01 (2) (e) Gasoline sold for nonhighway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat or in mobile machinery and equipment and delivered directly into the consumer's storage tank in an amount of not less than 100 gallons.
SECTION 3496j. 78.01 (2m) (f) of the statutes is amended to read:
78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.
SECTION 3496m. 78.015 (1) of the statutes is amended to read:
78.015 (1) Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation without regard to adjustments under s. 78.017 by an the amount obtained by multiplying the amount under sub. (2) by the amount under sub. (3).
SECTION 3496p. 78.015 (3) of the statutes is repealed.
SECTION 3496r. 78.017 of the statutes is created to read:
78.017 Temporary federal revenue decrease adjustment. (1) DEFINITIONS. In this section:
(a) "Federal revenue" means the amount available to this state under Title 1 of the federal intermodal surface transportation efficiency act of 1991, as amended.
(b) "Federal revenue shortage" means the amount by which federal revenue is less than $351,000,000.
(2) CERTIFICATION. (a) If, on November 1, 1995, or November 1, 1996, or both, the secretary of transportation determines that there will be a federal revenue shortage for the period beginning on the previous October 1 and ending on the succeeding September 30, the secretary shall certify the amount of that shortage to the secretary of revenue.
