AB378,85,1011
59.84
(2) (d) 1. The board may acquire in the name of the county or in the name
12of the state when so directed by the department of transportation, by donation,
13purchase, condemnation or otherwise, such lands, including any improvements on
14the lands, and any interests, easements, franchises, rights and privileges in or
15pertaining to lands, of whatever nature and by whomsoever owned, as the board
16considers necessary and required for expressway purposes, and to dispose of
the such
17lands. The board may use expressway lands for the location or relocation of any
18facility for mass transportation, including private or public utilities. The board may
19purchase or accept donation of remnants of tracts or parcels of land remaining at the
20time or after it has acquired by condemnation or after or coincident with its
21acquisition by purchase or donation portions of such tracts or parcels for expressway
22purposes where in the judgment of the board such action would assist in rendering
23just compensation to a landowner, a part of whose lands are required for expressway
1purposes, and would serve to minimize the overall cost of such necessary taking by
2the public. The county may dispose of such remnants. No lands or interest in lands
3that are acquired as provided in this paragraph shall be disposed of by the county
4without the consent of the board, and all money that is received for any such lands,
5improvements or interests in land, so disposed of, shall be credited to the land
6acquisition account as an abatement of expense. No lands acquired by the board, as
7provided in this subsection, in the name of or in trust for the state, shall be disposed
8of by the county without prior approval of the state, and the proceeds of the sale shall
9be remitted to the state or retained and used for expressway purposes when so
10directed by the department of transportation.
Note: Deletes word rendered surplusage by the treatment of this provision by
1995
Wis. Act 201.
AB378,86,1513
59.84
(2) (d) 2. After the general plan of expressways has been adopted, the
14board may, for specific approved highway projects or otherwise, acquire lands and
15interests therein of the nature and in the manner specified in this paragraph for the
16right-of-way of the expressways in advance of the time of the adoption of an
17expressway project budget including the lands and interests. Such power may be
18exercised when in the judgment of the board the public interest will be served and
19economy effected by forestalling development of the lands which will entail greater
20acquisition costs if acquired at
at a later date. Upon such acquisition the board may
21improve, use, maintain or lease the lands until the same are required for expressway
22construction. It is recognized that there may necessarily be a period of time between
23the acquisition of needed lands for right-of-way and the commencement of actual
1site clearance and construction, but such fact shall not minimize the public purpose
2of the acquisition. The owners of the lands at the time of the acquisition shall have
3the first right to enter into
lease leases thereof with the county until the lands are
4needed for expressway construction. Lands so leased for more than one year shall
5be subject to general property taxation during the term of the lease. All rentals shall
6be credited to the project or to the expressway land acquisition account. The board
7may provide out of funds acquired by bond issue or otherwise a land acquisition fund
8not in excess of $5,000,000 of expendable funds at any one time, to be used primarily
9for the acquisition of lands, improvements thereon and interests therein as specified
10in this subsection prior to the approval of the specific expressway project for which
11the lands or interests will be required. The fund shall be adjusted to reflect
12acquisition costs for lands and interests therein thereafter incorporated in specific
13approved expressway projects by transferring both the appropriations and the
14acquisition costs therefor to the proper expressway improvement expenditures
15account.
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".
AB378,86,1918
62.05
(1) (a) Cities of 150,000 population and over shall constitute 1st class
19cities
class.
Note: The stricken language should not have been retained in the treatment of this
provision by
1995 Wis. Act 225.
AB378, s. 233
20Section
233. 62.23 (7) (i) 2r. a. of the statutes is amended to read:
AB378,87,6
162.23
(7) (i) 2r. a.
An No adult family home described in s. 50.01 (1) (b) may be
2established within 2,500 feet, or any lesser distance established by an ordinance of
3the city, of any other adult family home described in s. 50.01 (1) (b) or any community
4living arrangement. An agent of an adult family home described in s. 50.01 (1) (b)
5may apply for an exception to this requirement, and the exception may be granted
6at 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.
AB378,87,209
66.023
(7m) Zoning in town territory. If a town is a party to a cooperative plan
10with a city or village, the town and city or village may agree, as part of the cooperative
11plan, to authorize the town, city or village to adopt a zoning ordinance under s. 60.61,
1261.35 or 62.23 for all or a portion of the town territory covered by the plan. The
13exercise of zoning authority by a town under this subsection is not subject to s. 60.61
14(3) or 60.62 (3). If a county zoning ordinance applies to the town territory covered
15by the plan, that ordinance and amendments to it continue until a zoning ordinance
16is adopted under this subsection. If a zoning ordinance is adopted under this
17subsection, that zoning ordinance continues in effect after the planning period ceases
18until a different zoning ordinance for the territory is adopted under other applicable
19law. This subsection does not affect zoning ordinances adopted under ss.
59.971 2059.692, 87.30 or 91.71 to 91.78.
AB378,88,6
166.066
(1a) Nothing in this section shall be construed to limit the authority of
2any municipality to acquire, own, operate and finance in the manner provided in this
3section, a source of water and necessary transmission facilities, including all real and
4personal property, beyond its corporate limits. A source of water 50 miles beyond a
5municipality's corporate
those limits shall be
considered within
a the municipality's
6that authority.
AB378,88,199
66.073
(8) (a) 2. The contracting municipalities may provide in the contract
10created under sub. (5) for payment to the company of funds for commodities to be
11procured and services to be rendered by the company. These municipalities and
12other persons and public agencies may enter into purchase agreements with the
13company for the purchase of electric power and energy whereby the purchaser is
14obligated to make payments in amounts which shall be sufficient to enable the
15company to meet its expenses, interest and principal payments, whether at maturity
16or upon debt service fund redemption,
for its bonds, reasonable reserves for debt
17service, operation and maintenance and renewals and replacements and the
18requirements of any rate covenant with respect to debt service coverage contained
19in 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
20Section
237. 66.073 (16) (b) of the statutes is amended to read:
AB378,89,821
66.073
(16) (b) The property of a company, including any proportional share of
22any property owned by a company in conjunction with any other person or public
23agency, is declared to be public property used for essential public and governmental
1purposes and such property or proportional share, a company and its income shall
2be exempt from all taxes of the state or any state public body except that for each
3project owned or partly owned by it, a company shall make
4payments-in-lieu-of-taxes to the state equal to the amount which would be paid to
5the state under ss. 76.01 to 76.26 for such project or share thereof if it were deemed
6to be owned by a company under s. 76.02
(9) (2). The payment shall be determined,
7administered and distributed by the state in the same manner as the taxes paid by
8companies under ss. 76.01 to 76.26.
Note: This bill renumbers s. 76.02 (9) to s. 76.02 (2).
AB378,89,2411
66.293
(12) (a) Except as provided under pars. (b) and (c), the department shall
12notify any local governmental unit applying for a determination under sub. (3) and
13any local governmental unit exempted under sub. (6) of the names of all persons
14whom the department has found to have failed to pay the prevailing wage rate
15determined under sub. (3) or has found to have paid less than 1.5 times the hourly
16basic rate of pay for all hours worked in excess of the prevailing hours of labor
17determined under sub. (3) at any time in the preceding 3 years. The department shall
18include with any such name the address of such person and shall specify when such
19person failed to pay the prevailing wage rate and when such person
failed to pay paid 20less than 1.5 times the hourly basic rate of pay for all hours worked in excess of the
21prevailing hours of labor. A local governmental unit may not award any contract to
22such person unless otherwise recommended by the department or unless at least 3
23years have elapsed from the date the department issued its findings or the date of
24final 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
1Section
239. 66.435 (2m) (title) of the statutes is created to read:
AB378,90,22
66.435
(2m) (title)
Definitions.
Note: 1995 Wis. Act 225 created s. 66.435 (2m). The other s. 66.435 subsections
have titles.
AB378,90,145
66.521
(11) (a) With respect to the enforcement of any construction lien or other
6lien under ch. 779 arising out of the construction of projects financed under this
7section, no deficiency judgment or judgment for costs may be entered against the
8municipality. Projects financed under this section shall not be deemed to be public
9works, public improvements or public construction within the meaning of ss.
59.57
10(3) 59.52 (29), 60.47, 61.55, 62.15, 779.14, 779.15 and 779.155 and contracts for the
11construction of such projects shall not be deemed to be public contracts within the
12meaning of ss. 59.52 (29) and 66.29 unless factors such as and including municipal
13control over the costs, construction and operation of the project and the beneficial
14ownership 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).
Note: There is no conflict of substance.
AB378,91,14
170.11
(2) Municipal property and property of certain districts, exception. 2Property owned by any county, city, village, town, school district, technical college
3district, public inland lake protection and rehabilitation district, metropolitan
4sewerage district, municipal water district created under s. 198.22 or town sanitary
5district; lands belonging to cities of any other state used for public parks; land
6tax-deeded to any county or city before January 2; but any residence located upon
7property owned by the county for park purposes which is rented out by the county
8for a nonpark purpose shall not be exempt from taxation. Except as to land acquired
9under s.
59.83 59.84 (2) (d)
, this exemption shall not apply to land conveyed after
10August 17, 1961, to any such governmental unit or for its benefit while the grantor
11or others for his or her benefit are permitted to occupy the land or part thereof in
12consideration for the conveyance. Leasing the property exempt under this
13subsection, regardless of the lessee and the use of the leasehold income, does not
14render 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
15Section
243. 70.11 (8) of the statutes is renumbered 70.1105 and amended to
16read:
AB378,92,2
1770.1105 Taxed in part. Property that is exempt under
this section s. 70.11 18and that is used in part in a trade or business for which the owner of the property
19is subject to taxation under sections
511 to
515 of the internal revenue code, as
20defined in s. 71.22 (4m), shall be assessed for taxation at that portion of the fair
21market value of the property that is attributable to the part of the property that is
22used in the unrelated trade or business. This
subsection section does not apply to
1property that is leased by an exempt organization to another person or to property
2that is exempt under
sub. s. 70.11 (34).
Note: Renumbers provision for more appropriate placement.
AB378, s. 244
3Section
244. 70.11 (9) of the statutes is amended to read:
AB378,92,174
70.11
(9) Memorials. All memorial halls and the real estate upon which the
5same are located, owned and occupied by any organization of United States war
6veterans organized pursuant to act of congress and domesticated in this state
7pursuant to the laws of this state, containing permanent memorial tablets with the
8names of former residents of any given town, village, city or county who lost their
9lives in the military or naval service of the state or the United States in any war
10inscribed thereon, and all personal property owned by such organizations, and all
11buildings erected, purchased or maintained by any county, city, town or village as
12memorials under s. 45.05 or 45.055. The renting of such halls or buildings for public
13purposes shall not render them taxable, provided that all income derived therefrom
14be used for the upkeep and maintenance thereof. Where such hall or building is used
15in part for exempt purposes and in part for pecuniary profit, it shall be assessed for
16taxation to the extent of such use for pecuniary profit as provided in
sub. (8) s.
1770.1105.
Note: This bill renumbers s. 70.11 (8) to s. 70.1105.
AB378,93,320
70.11
(19) Institutions for dependent children and persons who have
21developmental disabilities. The property of any institution that is licensed under
22s. 48.60 for the care of dependent
, or neglected
or delinquent children
or delinquent
23juveniles if that property is used for that purpose and the property of any nonprofit
1institution that is subject to examination under s. 46.03 (5) and that has a full-time
2population of at least 150 individuals who have developmental disabilities, as
3defined 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
4Section
246. 70.23 (title) of the statutes is amended to read:
AB378,93,5
570.23 (title)
Duties of assessors; entry of parcels on tax assessment roll.
Note: Conforms title to section subject matter.
AB378, s. 247
6Section
247. 70.44 (1) of the statutes is amended to read:
AB378,93,157
70.44
(1) Real or personal property omitted from assessment in any of the 2
8next previous years, unless previously reassessed for the same year or years, shall
9be entered once additionally for each previous year of such omission, designating
10each such additional entry as omitted for the year
19 .. (giving year of omission
) and
11affixing a just valuation to each entry for a former year as the same should then have
12been assessed according to the assessor's best judgment, and taxes shall be
13apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax
14roll for such entry. This section shall not apply to manufacturing property assessed
15by 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
16Section
248. 70.60 (title) of the statutes is amended to read:
AB378,93,17
1770.60 (title)
Apportionment of state tax
to counties.
Note: Amends title for clarity.
AB378, s. 249
18Section
249. 70.62 (1) of the statutes is amended to read:
AB378,93,2119
70.62
(1) County board to determine. The county board shall
also, at such
20meeting, determine by resolution the amount of taxes to be levied in
their its county
21for 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
1Section
250. 70.63 (title) of the statutes is amended to read:
AB378,94,2
270.63 (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
3Section
251. 70.995 (12) (a) of the statutes is amended to read:
AB378,95,34
70.995
(12) (a) The department of revenue shall prescribe a standard
5manufacturing property report form that shall be submitted annually for each real
6estate parcel and each personal property account on or before March 1 by all
7manufacturers whose property is assessed under this section. The report form shall
8contain all information deemed necessary by the department and shall include,
9without limitation, income and operating statements, fixed asset schedules and a
10report of new construction or demolition. Failure to submit the report shall result
11in denial of any right of redetermination by the state board of assessors or the tax
12appeals commission. If any property is omitted or understated in the assessment roll
13in any of the next 5 previous years, the assessor shall enter the value of the omitted
14or understated property once for each previous year of the omission or
15understatement. The assessor shall designate each additional entry as omitted or
16understated for the year
19.. (giving year of omission or understatement
). The
17assessor shall affix a just valuation to each entry for a former year as it should have
18been assessed according to the assessor's best judgment. Taxes shall be apportioned
19and collected on the tax roll for each entry, on the basis of the net tax rate for the year
20of the omission, taking into account credits under s. 79.10, and interest shall be
1added at the rate of 0.0267% per day for the period of time between the date when
2the form is required to be submitted and the date when the assessor affixes the just
3valuation.
Note: Eliminates reference to "19. ." to avoid possible confusion after January 1,
2000, and eliminates parentheses.
AB378,95,1310
71.07
(5) (a) 7. The amount claimed as a deduction for unreimbursed medical
11care expenses under section
213 (a) of the internal revenue code to the extent that
12the funds used to pay for the unreimbursed expenses for which the deduction was
13claimed 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
14Section
255. 71.54 (1) (c) 1. of the statutes is amended to read:
AB378,95,1815
71.54
(1) (c) 1. If the household income was $8,000 or less in the year to which
16the claim relates, the claim is limited to 80% of the property taxes accrued or rent
17constituting property taxes accrued or both in that year on the claimant's
household 18homestead.
Note: There is no conflict of substance.
AB378, s. 257
4Section
257. 72.30 (1) of the statutes is amended to read:
AB378,96,115
72.30
(1) Filing requirements. If a federal estate tax return is required, the
6personal representative, special administrator, trustee, distributee or other person
7interested shall prepare the return for the tax under this chapter, compute the tax
8due under this chapter and on or before the due date, as extended, of the federal
9estate tax return file with the department the return for
the tax under this chapter,
10a copy of the federal estate tax return and a copy of all documents submitted with
11the federal estate tax return.
AB378,98,1014
73.03
(2a) To prepare, have published and distribute to each county having a
15county assessor system under s. 70.99 and to each town, city and village in the state
16for the use of assessors, assessment personnel and the public detailed assessment
17manuals, except that if an assessor is hired by more than one county, town, city or
18village the department shall provide that assessor with only one cost component of
19the manual rather than providing the cost component of the manual to each county,
20town, city or village that hires that assessor. The manual shall discuss and illustrate
21accepted assessment methods, techniques and practices with a view to more nearly
22uniform and more consistent assessments of property at the local level. The manual
23shall be amended by the department from time to time to reflect advances in the
1science of assessment, court decisions concerning assessment practices, costs, and
2statistical and other information
deemed considered valuable to local assessors by
3the department. The manual shall incorporate standards for the assessment of all
4types of renewable energy resource systems used in this state as soon as such
5systems are used in sufficient numbers and sufficient data exists to allow the
6formulation of valid guidelines. The manual shall incorporate standards, which the
7department of revenue and the state historical society of Wisconsin shall develop, for
8the assessment of nonhistoric property in historic districts and for the assessment
9of historic property, including but not limited to property that is being preserved or
10restored; property that is subject to a protective easement, covenant or other
11restriction for historic preservation purposes; property that is listed in the national
12register of historic places in Wisconsin or in this state's register of historic places and
13property that is designated as a historic landmark and is subject to restrictions
14imposed by a municipality or by a landmarks commission. The manual shall
15incorporate general guidelines about ways to determine whether property is taxable
16in part under s.
70.11 (8) 70.1105 and examples of the ways that s.
70.11 (8) 70.1105 17applies in specific situations. The manual shall state that assessors are required to
18comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or
19a supplement to it shall specify per acre value guidelines for each municipality for
20various categories of agricultural land based on the income that could be generated
21from its estimated rental for agricultural use, as defined by rule, and capitalization
22rates established by rule. The manual shall include guidelines for classifying land
23as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing
24between land and improvements to land. The cost of the development, preparation,
25publication and distribution of the manual and of revisions and amendments to it
1shall be borne by the assessment districts and requesters at an individual volume
2cost or a subscription cost as determined by the department. All receipts shall be
3credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the
44th Monday in August, certify past-due accounts and include them in the next
5apportionment of state special charges to counties and municipalities under s. 70.60.
6If the department provides an assessment manual to an assessor who is hired by
7more than one unit of government, those units of government shall each pay an equal
8share of the cost of that manual. The department may provide free assessment
9manuals to other state agencies or exchange them at no cost with agencies of other
10states 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
11Section
259. 76.02 (intro.) of the statutes is amended to read:
AB378,98,13
1276.02 Definitions. (intro.)
For the purposes of In ss. 76.01 to 76.26
the
13following provisions and definitions are made:
Note: Amends provision for conformity with current style.
AB378, s. 260
14Section
260. 76.02 (1) of the statutes is renumbered 76.02 (4) and amended
15to read:
AB378,98,1716
76.02
(4) The term "department,"
"Department", without other designation,
17means the department of revenue.
Note: Amends provision for conformity with current style.