AB150-engrossed,1193,95
73.03
(33m) To collect, as taxes under ch. 71 are collected, from each person
6who owes to the department of revenue delinquent taxes, fees, interest or penalties,
7a fee for each delinquent account equal to
$25 or 4.5%
$35 or 6.5% of the taxes, fees,
8interest and penalties owed
; as of the due date specified in the assessment, notice of
9amount due or notice of redetermination
; on that account, whichever is greater.
AB150-engrossed,1193,1811
73.03
(35) To deny a portion of a credit claimed under s. 71.07
(2dd), (2de), (2di),
12(2dj), (2dL) or (2ds), 71.28
(1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) or 71.47
13(1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) if granting the full amount claimed
14would violate the requirement under s. 560.75 (9)
or 560.797 (4) (e) or would bring
15the total of the credits granted to that claimant under
that subsection s. 560.75 (9)
16or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those
17subsections, over the limit for that claimant under s. 560.768
, 560.795 (2) (b) or
18560.797 (5) (b).
AB150-engrossed,1194,220
73.03
(46) In each school year, to determine
and certify to the state
21superintendent
of public instruction the rate for determining the
primary secondary 22ceiling cost per member under s. 121.07 (6)
(b); and in the 1994-95 school year and
23annually thereafter to determine and certify to the state superintendent of public
24instruction the rate for determining minimum aid payments under s. 121.10 (6) (d).
25The rate for any school year is the average percentage change in the consumer price
1index for all urban consumers, U.S. city average, for the calendar year ending on the
22nd preceding December 31, as computed by the federal department of labor.
AB150-engrossed,1194,54
73.03
(49) To appoint a farmland advisory council that shall remain in
5existence until December 31, 2007, and that shall do the following:
AB150-engrossed,1194,86
(a) Advise the department of revenue on the supplement to the assessment
7manual's guidelines for assessing agricultural land, and on rules to implement
8use-value assessment of agricultural land and to reduce expansion of urban sprawl.
AB150-engrossed,1194,109
(b) Recommend to the legislature an appropriate penalty for converting
10agricultural land to another use to discourage urban sprawl.
AB150-engrossed,1194,1111
(bm) Create a review process for objections to use-value assessment.
AB150-engrossed,1194,1412
(c) Annually report to the legislature on the usefulness of use-value
13assessment as a way to preserve farmland and to reduce the conversion of farmland
14to other uses.
AB150-engrossed,1194,1815
(d) Recommend a method to adjust the shared revenue formula and other
16formulas one factor of which is equalized value to compensate counties,
17municipalities and school districts that are adversely affected by use-value
18assessment.
AB150-engrossed,1194,2119
(dg) Calculate the federal land bank's 5-year average capitalization rate and
20per-acre values based on actual or estimated income generated from rental for
21agricultural use.
AB150-engrossed,1194,2322
(dm) Carry out its duties in cooperation with the strategic growth task force of
23the governor's land use council.
AB150-engrossed,1194,2524
(e) Include the following members, who shall serve until January 1, 2008, or
25until resignation:
AB150-engrossed,1195,1
11. The secretary of revenue, who shall serve as a nonvoting chairperson.
AB150-engrossed,1195,22
2. An agribusiness person.
AB150-engrossed,1195,33
3. A person knowledgeable about agricultural lending practices.
AB150-engrossed,1195,44
4. An agricultural economist employed by the University of Wisconsin System.
AB150-engrossed,1195,55
5. A mayor of a city that has a population of more than 40,000.
AB150-engrossed,1195,66
6. An expert in the environment.
AB150-engrossed,1195,77
7. A nonagricultural business person.
AB150-engrossed,1195,88
8. A professor of urban studies.
AB150-engrossed,1195,1911
73.03
(50) With the approval of the joint committee on finance, to establish fees
12for obtaining a business tax registration certificate, which is valid for 2 years, and
13for renewing that certificate and shall issue and renew those certificates if the person
14who wishes to obtain or renew a certificate applies on a form that the department
15prescribes; sets forth the name under which the applicant intends to operate, the
16location of the applicant's place of operations and the other information that the
17department requires; and, in the case of a sole proprietor, signs the form or, in the
18case of other persons, has an individual who is authorized to act on behalf of the
19person sign the form.
AB150-engrossed,1195,2321
73.03
(51) To administer the child support and paternity establishment
22programs under this chapter, as well as perform other functions related to child
23support that are specified in
this chapter and ch. 49.
AB150-engrossed,1196,6
24(52) To maintain a file containing records of declarations of paternal interest
25under s. 48.025 and of statements acknowledging paternity under s. 69.15 (3) (b).
1The department of revenue may release these records only upon an order of the court
2except that records relating to declarations of paternal interest and statements
3acknowledging paternity may be used without a court order upon the request of the
4department of revenue or its designee under s. 59.07 (97) pursuant to the program
5responsibilities under s. 73.25 or by any other person with a direct and tangible
6interest in the record.
AB150-engrossed,1196,14
873.0305 Revenue limits calculations. The department of revenue shall
9annually determine and certify to the
state superintendent department of
public
10instruction education, no later than the 4th Monday in June, the allowable rate of
11increase for the limit imposed under subch. VII of ch. 121. For that limit, the
12allowable rate of increase is the percentage change in the consumer price index for
13all urban consumers, U.S. city average, between the preceding
May March 31 and
14the 2nd preceding
May March 31, as computed by the federal department of labor.
AB150-engrossed,1196,1716
73.25
(1) In this section and ss. 73.255 and 73.258, "department" means the
17department of revenue.
AB150-engrossed,1196,24
1973.253 Limitation on giving information. No person may use or disclose
20information concerning applicants or recipients of child and spousal support and
21establishment of paternity services under s. 73.25 for any purpose not connected
22with the administration of the program. Any person violating this section may be
23fined not less than $25 nor more than $500 or imprisoned in the county jail not less
24than 10 days nor more than one year or both.
AB150-engrossed,1197,3
174.09
(1) Definition. In this section, "taxable value" means a property's
2assessed value divided by the assessment ratio of all of the taxable property in the
3taxation district where the property is located.
AB150-engrossed,1197,55
74.09
(3) (b) Except as provided in sub. (3m), show all of the following:
AB150-engrossed,1197,76
1. For real property, the taxable value of the land and the taxable value of the
7improvements.
AB150-engrossed,1197,88
2. For all property, the total taxable value.
AB150-engrossed,1197,129
3. The tax levied on the property by the school district where the property is
10located minus the credit under s. 79.10 (4) allocable to the property, for the previous
11year and the current year, and the percentage change in that net tax between those
12years.
AB150-engrossed,1197,1513
4. The tax levied on the property by each taxing jurisdiction where the property
14is located, other than the school district, for the previous year and the current year,
15and the percentage change in each of those taxes between those years.
AB150-engrossed,1197,1716
5. The sum of the taxes levied under subds. 3. and 4. for the previous year and
17the current year, and the percentage change in that sum between those years.
AB150-engrossed,1197,1918
6. The amount of the credit under s. 79.10 (5) allocable to the property for the
19previous year and the current year, and the percentage change between those years.
AB150-engrossed,1197,2220
7. The amount obtained by subtracting the amount under subd. 6. from the
21amount under subd. 5., for the previous year and the current year, and the
22percentage change in that amount between those years.
AB150-engrossed,1197,2423
8. The net tax rate for the property, calculated by dividing the amount under
24subd. 7. for the current year by the amount under subd. 2.
AB150-engrossed,1198,94
74.09
(3m) Information exception. If the property has a different parcel
5identification number for the current year than it had for the previous year or if the
6property is not substantially the same in those years, the property tax bill need not
7indicate any tax allocable to the property for the previous year or the percentage
8change in any tax allocable to the property between the previous year and the current
9year.
AB150-engrossed,1198,1412
74.09
(4m) Required bill, waiver. Each taxation district shall use a property
13tax bill that the department of revenue prescribes unless that department permits
14the district to use another bill that provides the information under sub. (3).
AB150-engrossed,1198,21
1674.48 Penalty for transfer of ownership. (1) If land that has been valued
17under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and
18who has benefited from a value lower than that established by s. 70.32 (2r) (a), there
19is imposed on that person a penalty equal to 5% of the difference between the sale
20price of the agricultural land and the value that would be established for it under s.
2170.32 (2r) (c) during the last year of the person's ownership.
AB150-engrossed,1198,22
22(2) Any amount due under sub. (1) shall be paid to the department of revenue.
AB150-engrossed,1198,23
23(3) The department of revenue shall administer the penalty under this section.
AB150-engrossed,1199,4
176.02
(11) If the property of any company defined in s. 76.28 (1)
, except a
2qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely
3within a single town, village or city, it shall be subject to local assessment and
4taxation.
AB150-engrossed,1199,116
76.125
(1) Using the statement of assessments under s. 70.53 and the
7statement of taxes under s. 69.61, the department shall determine the net rate of
8taxation of commercial property under s. 70.32 (2) (a) 2.
and (b) 2., of manufacturing
9property under s. 70.32 (2) (a) 3.
and (b) 3. and of personal property under s. 70.30
10as provided in subs. (2) to (6). The department shall enter that rate on the records
11of the department.
AB150-engrossed,1199,1612
76.24
(1) All taxes collected from companies defined in s. 76.02 under this
13subchapter shall be transmitted by the department to the
state treasurer secretary
14of administration and become a part of the general fund for the use of the state,
15except that taxes paid into the state treasury by any air carrier or railroad company
16shall be deposited in the transportation fund.
AB150-engrossed,1200,1018
76.28
(1) (d) "Gross revenues"
for a light, heat and power company other than
19a qualified wholesale electric company means total operating revenues as reported
20to the public service commission except revenues for interdepartmental sales and for
21interdepartmental rents as reported to the public service commission and deductions
22from the sales and use tax under s. 77.61 (4), except that the company may subtract
23from revenues either the actual cost of power purchased for resale, as reported to the
24public service commission, by a light, heat and power company, except a municipal
25light, heat and power company, that purchases under federal or state approved
1wholesale rates more than 50% of its electric power from a person other than an
2affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased
3electric power is included in the seller's gross revenues or the following percentages
4of the actual cost of power purchased for resale, as reported to the public service
5commission, by a light, heat and power company, except a municipal light, heat and
6power company
, that purchases more than 90% of its power and that has less than
7$50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the
8fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and
9thereafter.
For a qualified wholesale electric company, "gross revenues" means total
10business revenues from those businesses included under par. (e) 1. to 4.
AB150-engrossed,1200,1912
76.28
(1) (e) (intro.) "Light, heat and power companies" means any person,
13association, company or corporation, including corporations described in s. 66.069 (2)
14and including qualified wholesale electric companies and except only business
15enterprises carried on exclusively either for the private use of the person,
16association, company or corporation engaged in them, or for the private use of a
17person, association, company or corporation owning a majority of all outstanding
18capital stock or who control the operation of business enterprises and except electric
19cooperatives taxed under s. 76.48 that engage in any of the following businesses:
AB150-engrossed,1200,2221
76.28
(1) (em) "Net production of electricity" means the total of electricity
22generated minus the power used to operate the generating plant.
AB150-engrossed,1201,524
76.28
(1) (gm) "Qualified wholesale electric company" means any person that
25owns or operates facilities for the generation and sale of electricity to a public utility,
1as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the
2public, except that "qualified wholesale electric company" does not include any
3person that sells less than 95% of its net production of electricity or that does not own,
4operate or control electric generating facilities that have a total power production
5capacity of at least 50 megawatts.
AB150-engrossed,1201,10
777.05 State contribution. The department of natural resources shall pay
8before June 30 annually to the town treasurer, from the appropriation under s.
920.370
(4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as
10forest croplands under this subchapter.
AB150-engrossed,1201,1412
77.22
(2) (intro.) The secretary of revenue shall prescribe the form required
13under sub. (1). The form shall
include an application for a credit under s. 79.10 (5)
14and shall provide for the submission of the following:
AB150-engrossed,1201,1916
77.22
(2) (d) If the real estate transferred is not subject to certification under
17s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)
18(c), the reason why it is not so subject or the form prescribed by the department of
19industry, labor and human relations development under s. 101.122 (6).
AB150-engrossed,1202,2
2177.23 Disposition of fees and returns. On or before the 15th day of each
22month the register shall submit to the county treasurer transfer fees collected
23together with the returns filed in the office during the preceding month for the
24treasurer's transmission to the department of revenue under s. 77.24
and shall
25submit to the county treasurer, or to the city treasurer if the property is located in
1a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
2that the county register of deeds receives during the preceding month.
AB150-engrossed,1202,54
77.265
(4) The department of industry, labor and human relations may use the
5returns under s.
101.22 106.04.
AB150-engrossed,1202,149
77.52
(9) The department shall issue a permit for each place of operation in this
10state to any person who requests one and who holds a valid certificate under s. 73.03
11(50). Permits under this subsection are not assignable and are valid only for the
12person who originally obtains them and only at the place of operation designated on
13them. Holders of permits shall display them prominently at the place for which they
14are valid.