AB378: Bill Text

AB378,84,5 59.70 (13) (c) 3. Employ and fix the duties and compensation of a full-time or part-time entomologist to act as director of the mosquito control program, who shall develop and supervise of the program.

Note: Deletes word unintentionally retained by 1995 Wis. Act 201.

AB378, s. 229 Section 229. The treatment of 59.71 of the statutes, as renumbered, by 1995 Wisconsin Act 201, section 371, is not repealed by 1995 Wisconsin Act 225, section 161. Both treatments stand.

Note: There is no conflict of substance. This provision was renumbered to s. 59.71 by 1995 Wis. Act 201.

AB378, s. 230 Section 230. 59.84 (2) (d) 1. of the statutes, as affected by 1995 Wisconsin Act 201, section 464, is amended to read:

AB378,85,10 59.84 (2) (d) 1. The board may acquire in the name of the county or in the name of the state when so directed by the department of transportation, by donation, purchase, condemnation or otherwise, such lands, including any improvements on the lands, and any interests, easements, franchises, rights and privileges in or pertaining to lands, of whatever nature and by whomsoever owned, as the board considers necessary and required for expressway purposes, and to dispose of the such lands. The board may use expressway lands for the location or relocation of any facility for mass transportation, including private or public utilities. The board may purchase or accept donation of remnants of tracts or parcels of land remaining at the time or after it has acquired by condemnation or after or coincident with its acquisition by purchase or donation portions of such tracts or parcels for expressway purposes where in the judgment of the board such action would assist in rendering just compensation to a landowner, a part of whose lands are required for expressway purposes, and would serve to minimize the overall cost of such necessary taking by the public. The county may dispose of such remnants. No lands or interest in lands that are acquired as provided in this paragraph shall be disposed of by the county without the consent of the board, and all money that is received for any such lands, improvements or interests in land, so disposed of, shall be credited to the land acquisition account as an abatement of expense. No lands acquired by the board, as provided in this subsection, in the name of or in trust for the state, shall be disposed of by the county without prior approval of the state, and the proceeds of the sale shall be remitted to the state or retained and used for expressway purposes when so directed by the department of transportation.

Note: Deletes word rendered surplusage by the treatment of this provision by 1995 Wis. Act 201.

AB378, s. 231 Section 231. 59.84 (2) (d) 2. of the statutes, as affected by 1995 Wisconsin Act 201, section 464, is amended to read:

AB378,86,15 59.84 (2) (d) 2. After the general plan of expressways has been adopted, the board may, for specific approved highway projects or otherwise, acquire lands and interests therein of the nature and in the manner specified in this paragraph for the right-of-way of the expressways in advance of the time of the adoption of an expressway project budget including the lands and interests. Such power may be exercised when in the judgment of the board the public interest will be served and economy effected by forestalling development of the lands which will entail greater acquisition costs if acquired at at a later date. Upon such acquisition the board may improve, use, maintain or lease the lands until the same are required for expressway construction. It is recognized that there may necessarily be a period of time between the acquisition of needed lands for right-of-way and the commencement of actual site clearance and construction, but such fact shall not minimize the public purpose of the acquisition. The owners of the lands at the time of the acquisition shall have the first right to enter into lease leases thereof with the county until the lands are needed for expressway construction. Lands so leased for more than one year shall be subject to general property taxation during the term of the lease. All rentals shall be credited to the project or to the expressway land acquisition account. The board may provide out of funds acquired by bond issue or otherwise a land acquisition fund not in excess of $5,000,000 of expendable funds at any one time, to be used primarily for the acquisition of lands, improvements thereon and interests therein as specified in this subsection prior to the approval of the specific expressway project for which the lands or interests will be required. The fund shall be adjusted to reflect acquisition costs for lands and interests therein thereafter incorporated in specific approved expressway projects by transferring both the appropriations and the acquisition costs therefor to the proper expressway improvement expenditures account.

Note: 1995 Wis. Act 201 showed "if acquired at" underscored, but "at" was preexisting text. Act 201 also showed "to" stricken prior to the underscored "if acquired at", but there was no preexisting "to" to delete. This provision is intended to clarify that the effect of Act 201 was only to insert "if acquired" prior to the preexisting "at". Also inserts correct form of "lease".

AB378, s. 232 Section 232. 62.05 (1) (a) of the statutes, as affected by 1995 Wisconsin Act 225, is amended to read:

AB378,86,19 62.05 (1) (a) Cities of 150,000 population and over shall constitute 1st class cities class.

Note: The stricken language should not have been retained in the treatment of this provision by 1995 Wis. Act 225.

AB378, s. 233 Section 233. 62.23 (7) (i) 2r. a. of the statutes is amended to read:

AB378,87,6 62.23 (7) (i) 2r. a. An No adult family home described in s. 50.01 (1) (b) may be established within 2,500 feet, or any lesser distance established by an ordinance of the city, of any other adult family home described in s. 50.01 (1) (b) or any community living arrangement. An agent of an adult family home described in s. 50.01 (1) (b) may apply for an exception to this requirement, and the exception may be granted at the discretion of the city.

Note: The 1995-96 Statutes were printed incorrectly. The word "No" was inadvertently replaced with "An". No change was made to this provision by the 1995-96 legislature. This statute, as printed in the 1993-94 Statutes, is restored.

AB378, s. 234 Section 234. 66.023 (7m) of the statutes, as created by 1995 Wisconsin Act 35, is amended to read:

AB378,87,20 66.023 (7m) Zoning in town territory. If a town is a party to a cooperative plan with a city or village, the town and city or village may agree, as part of the cooperative plan, to authorize the town, city or village to adopt a zoning ordinance under s. 60.61, 61.35 or 62.23 for all or a portion of the town territory covered by the plan. The exercise of zoning authority by a town under this subsection is not subject to s. 60.61 (3) or 60.62 (3). If a county zoning ordinance applies to the town territory covered by the plan, that ordinance and amendments to it continue until a zoning ordinance is adopted under this subsection. If a zoning ordinance is adopted under this subsection, that zoning ordinance continues in effect after the planning period ceases until a different zoning ordinance for the territory is adopted under other applicable law. This subsection does not affect zoning ordinances adopted under ss. 59.971 59.692, 87.30 or 91.71 to 91.78.

Note: 1995 Wis. Act 201 renumbered s. 59.971 to be s. 59.692.

AB378, s. 235 Section 235. 66.066 (1a) of the statutes, as affected by 1995 Wisconsin Acts 225 and 378, is amended to read:

AB378,88,6 66.066 (1a) Nothing in this section shall be construed to limit the authority of any municipality to acquire, own, operate and finance in the manner provided in this section, a source of water and necessary transmission facilities, including all real and personal property, beyond its corporate limits. A source of water 50 miles beyond a municipality's corporate those limits shall be considered within a the municipality's that authority.

Note: Reconciles the treatment of this provision by 1995 Wis. Acts 225 and 378.

AB378, s. 236 Section 236. 66.073 (8) (a) 2. of the statutes, as affected by 1995 Wisconsin Act 225, is amended to read:

AB378,88,19 66.073 (8) (a) 2. The contracting municipalities may provide in the contract created under sub. (5) for payment to the company of funds for commodities to be procured and services to be rendered by the company. These municipalities and other persons and public agencies may enter into purchase agreements with the company for the purchase of electric power and energy whereby the purchaser is obligated to make payments in amounts which shall be sufficient to enable the company to meet its expenses, interest and principal payments, whether at maturity or upon debt service fund redemption, for its bonds, reasonable reserves for debt service, operation and maintenance and renewals and replacements and the requirements of any rate covenant with respect to debt service coverage contained in any resolution, trust indenture or other security instrument.

Note: The underscored language was inadvertently deleted by 1995 Wis. Act 225 without being shown as stricken. No change was intended.

AB378, s. 237 Section 237. 66.073 (16) (b) of the statutes is amended to read:

AB378,89,8 66.073 (16) (b) The property of a company, including any proportional share of any property owned by a company in conjunction with any other person or public agency, is declared to be public property used for essential public and governmental purposes and such property or proportional share, a company and its income shall be exempt from all taxes of the state or any state public body except that for each project owned or partly owned by it, a company shall make payments-in-lieu-of-taxes to the state equal to the amount which would be paid to the state under ss. 76.01 to 76.26 for such project or share thereof if it were deemed to be owned by a company under s. 76.02 (9) (2). The payment shall be determined, administered and distributed by the state in the same manner as the taxes paid by companies under ss. 76.01 to 76.26.

Note: This bill renumbers s. 76.02 (9) to s. 76.02 (2).

AB378, s. 238 Section 238. 66.293 (12) (a) of the statutes, as affected by 1995 Wisconsin Act 215, section 21, is amended to read:

AB378,89,24 66.293 (12) (a) Except as provided under pars. (b) and (c), the department shall notify any local governmental unit applying for a determination under sub. (3) and any local governmental unit exempted under sub. (6) of the names of all persons whom the department has found to have failed to pay the prevailing wage rate determined under sub. (3) or has found to have paid less than 1.5 times the hourly basic rate of pay for all hours worked in excess of the prevailing hours of labor determined under sub. (3) at any time in the preceding 3 years. The department shall include with any such name the address of such person and shall specify when such person failed to pay the prevailing wage rate and when such person failed to pay paid less than 1.5 times the hourly basic rate of pay for all hours worked in excess of the prevailing hours of labor. A local governmental unit may not award any contract to such person unless otherwise recommended by the department or unless at least 3 years have elapsed from the date the department issued its findings or the date of final determination by a court of competent jurisdiction, whichever is later.

Note: Eliminates double negative for parallel construction with other sections created by 1985 Wis. Act 159.

AB378, s. 239 Section 239. 66.435 (2m) (title) of the statutes is created to read:

AB378,90,2 66.435 (2m) (title) Definitions.

Note: 1995 Wis. Act 225 created s. 66.435 (2m). The other s. 66.435 subsections have titles.

AB378, s. 240 Section 240. 66.521 (11) (a) of the statutes, as affected by 1995 Wisconsin Act 201, is amended to read:

AB378,90,14 66.521 (11) (a) With respect to the enforcement of any construction lien or other lien under ch. 779 arising out of the construction of projects financed under this section, no deficiency judgment or judgment for costs may be entered against the municipality. Projects financed under this section shall not be deemed to be public works, public improvements or public construction within the meaning of ss. 59.57 (3) 59.52 (29), 60.47, 61.55, 62.15, 779.14, 779.15 and 779.155 and contracts for the construction of such projects shall not be deemed to be public contracts within the meaning of ss. 59.52 (29) and 66.29 unless factors such as and including municipal control over the costs, construction and operation of the project and the beneficial ownership of the project warrant such conclusion.

Note: 1995 Wis. Act 201 changed one cross-reference in this provision from s. 59.08 to s. 59.57 (3), but renumbered s. 59.08 to be s. 59.52 (29).

AB378, s. 241 Section 241. The amendment of 67.12 (12) (e) 2. of the statutes by 1995 Wisconsin Act 232 is not repealed by 1995 Wisconsin Act 358. Both amendments stand.

Note: There is no conflict of substance.

AB378, s. 242 Section 242. 70.11 (2) of the statutes, as affected by 1995 Wisconsin Act 201, is amended to read:

AB378,91,14 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22 or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes which is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.83 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

Note: Inserts correct cross-reference. Section 59.965 was renumbered to s. 59.84 by 1995 Wis. Act 201, but the cross-reference in this provision was inadvertently changed from s. 59.965 to s. 59.83.

AB378, s. 243 Section 243. 70.11 (8) of the statutes is renumbered 70.1105 and amended to read:

AB378,92,2 70.1105 Taxed in part. Property that is exempt under this section s. 70.11 and that is used in part in a trade or business for which the owner of the property is subject to taxation under sections 511 to 515 of the internal revenue code, as defined in s. 71.22 (4m), shall be assessed for taxation at that portion of the fair market value of the property that is attributable to the part of the property that is used in the unrelated trade or business. This subsection section does not apply to property that is leased by an exempt organization to another person or to property that is exempt under sub. s. 70.11 (34).

Note: Renumbers provision for more appropriate placement.

AB378, s. 244 Section 244. 70.11 (9) of the statutes is amended to read:

AB378,92,17 70.11 (9) Memorials. All memorial halls and the real estate upon which the same are located, owned and occupied by any organization of United States war veterans organized pursuant to act of congress and domesticated in this state pursuant to the laws of this state, containing permanent memorial tablets with the names of former residents of any given town, village, city or county who lost their lives in the military or naval service of the state or the United States in any war inscribed thereon, and all personal property owned by such organizations, and all buildings erected, purchased or maintained by any county, city, town or village as memorials under s. 45.05 or 45.055. The renting of such halls or buildings for public purposes shall not render them taxable, provided that all income derived therefrom be used for the upkeep and maintenance thereof. Where such hall or building is used in part for exempt purposes and in part for pecuniary profit, it shall be assessed for taxation to the extent of such use for pecuniary profit as provided in sub. (8) s. 70.1105.

Note: This bill renumbers s. 70.11 (8) to s. 70.1105.

AB378, s. 245 Section 245. 70.11 (19) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB378,93,3 70.11 (19) Institutions for dependent children and persons who have developmental disabilities. The property of any institution that is licensed under s. 48.60 for the care of dependent, or neglected or delinquent children or delinquent juveniles if that property is used for that purpose and the property of any nonprofit institution that is subject to examination under s. 46.03 (5) and that has a full-time population of at least 150 individuals who have developmental disabilities, as defined in s. 51.01 (5), if that property is used for that purpose.

Note: Inserts reference to "juveniles" for consistency of references with language of ch. 938.

AB378, s. 246 Section 246. 70.23 (title) of the statutes is amended to read:

AB378,93,5 70.23 (title) Duties of assessors; entry of parcels on tax assessment roll.

Note: Conforms title to section subject matter.

AB378, s. 247 Section 247. 70.44 (1) of the statutes is amended to read:

AB378,93,15 70.44 (1) Real or personal property omitted from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year 19 .. (giving year of omission) and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor's best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall not apply to manufacturing property assessed by the department of revenue under s. 70.995.

Note: Eliminates reference to "19. ." to avoid possible confusion after January 1, 2000, and eliminates the parentheses.

AB378, s. 248 Section 248. 70.60 (title) of the statutes is amended to read:

AB378,93,17 70.60 (title) Apportionment of state tax to counties.

Note: Amends title for clarity.

AB378, s. 249 Section 249. 70.62 (1) of the statutes is amended to read:

AB378,93,21 70.62 (1) County board to determine. The county board shall also, at such meeting, determine by resolution the amount of taxes to be levied in their its county for the year.

Note: Deletes obsolete language. The reference to "such meeting" has existed in this provision since its creation by Chapter 130, Laws of 1868. Prior to the enactment of Chapter 281, Laws of 1951, s. 70.62 was preceded by s. 70.61 which provided for the county board, at its annual meeting, to determine and assess the value of all property in the county, and thus s. 70.62 referred to the annual meeting. Chapter 281, Laws of 1951, repealed and recreated s. 70.61, removing the requirement that the county board make its assessment at the annual meeting, but did not affect s. 70.62, leaving the reference to the meeting. Chapter 20, Laws of 1981, repealed s. 70.61 in its entirety, but again did not affect s. 70.62, leaving the meeting reference without a subject.

AB378, s. 250 Section 250. 70.63 (title) of the statutes is amended to read:

AB378,94,2 70.63 (title) Apportionment of county and state taxes to municipalities.

Note: Amends title for clarity. See also the treatment of s. 70.60 (title) by this bill.

AB378, s. 251 Section 251. 70.995 (12) (a) of the statutes is amended to read:

AB378,95,3 70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information deemed necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall designate each additional entry as omitted or understated for the year 19.. (giving year of omission or understatement). The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10, and interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation.

Note: Eliminates reference to "19. ." to avoid possible confusion after January 1, 2000, and eliminates parentheses.

AB378, s. 252 Section 252. 71.05 (6) (b) 22. of the statutes, as created by 1995 Wisconsin Act 403, is renumbered 71.05 (6) (b) 23.

Note: 1995 Wis. Act 261 also created a s. 71.05 (6) (b) 22.

AB378, s. 253 Section 253. 71.05 (6) (b) 22. of the statutes, as created by 1995 Wisconsin Act 453, is renumbered 71.05 (6) (b) 24.

Note: 1995 Wis. Act 261 also created a s. 71.05 (6) (b) 22.

AB378, s. 254 Section 254. 71.07 (5) (a) 7. of the statutes, as created by 1995 Wisconsin Act 453, is amended to read:

AB378,95,13 71.07 (5) (a) 7. The amount claimed as a deduction for unreimbursed medical care expenses under section 213 (a) of the internal revenue code to the extent that the funds used to pay for the unreimbursed expenses for which the deduction was claimed were withdrawn from an account described under s. 71.05 (6) (b) 22 24.

Note: Section 71.05 (6) (b) 22., as created by 1995 Wis. Act 453, is renumbered to s. 71.05 (6) (b) 24. by this bill.

AB378, s. 255 Section 255. 71.54 (1) (c) 1. of the statutes is amended to read:

AB378,95,18 71.54 (1) (c) 1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's household homestead.

Note: Corrects error in transcribing 1989 Wis. Act 31.

AB378, s. 256 Section 256. The amendment of 71.54 (2) (a) (intro.) of the statutes by 1995 Wisconsin Act 201 is not repealed by 1995 Wisconsin Act 289. Both amendments stand.

Note: There is no conflict of substance.

AB378, s. 257 Section 257. 72.30 (1) of the statutes is amended to read:

AB378,96,11 72.30 (1) Filing requirements. If a federal estate tax return is required, the personal representative, special administrator, trustee, distributee or other person interested shall prepare the return for the tax under this chapter, compute the tax due under this chapter and on or before the due date, as extended, of the federal estate tax return file with the department the return for the tax under this chapter, a copy of the federal estate tax return and a copy of all documents submitted with the federal estate tax return.

Note: Corrects error in transcribing 1991 Wis. Act 39.

AB378, s. 258 Section 258. 73.03 (2a) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB378,98,10 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 considered 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) 70.1105 and examples of the ways that s. 70.11 (8) 70.1105 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 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.

Note: This bill renumbers s. 70.11 (8) to s. 70.1105.

AB378, s. 259 Section 259. 76.02 (intro.) of the statutes is amended to read:

AB378,98,13 76.02 Definitions. (intro.) For the purposes of In ss. 76.01 to 76.26 the following provisions and definitions are made: