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repealed and recreated s. 70.61, removing the requirement that the county board make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 Chapter 20, Laws of 1981, repealed s. 70.61 in its entirety, but again did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.
AB378, s. 261
18Section
261. 76.02 (2) of the statutes is renumbered 76.02 (6) and amended
19to read:
AB378,99,320
76.02
(6) Any "Railroad company" means any person
, association, company or
21corporation, owning and operating a railroad, or operating a railroad in this state,
22or owning or operating any station, depot, track, terminal
, or bridge
, in this state, for
1railroad purposes,
shall be deemed a railroad company, except that
any such
2property owned by "railroad company" does not include any county, city, village
, or 3town or
any combination
thereof is exempt from taxation under this chapter of them.
Note: Amends provision for conformity with current style.
AB378,99,116
76.02
(7) Any "Sleeping car company" means any person
, association, company
7or corporation, not being that is not a railroad company
as defined in sub. (2), owning
8any cars known as and that owns any dining, buffet, chair, parlor or sleeping cars
9which that are used upon railroads within this state, unless the ownership of those
10cars is identical
with to that of the railroads on which they are operated
, shall be
11considered a sleeping car company.
Note: Amends provision for conformity with current style.
AB378, s. 263
12Section
263. 76.02 (5a) of the statutes is renumbered 76.02 (1) and amended
13to read:
AB378,99,1914
76.02
(1) Any "Air carrier company" means any person
, association, company
15or corporation engaged in the business of transportation in aircraft of persons or
16property for hire on regularly scheduled flights
shall be deemed an air carrier
17company. The term. In this subsection, "aircraft"
shall mean means a completely
18equipped operating unit, including spare flight equipment, used as a means of
19conveyance in air commerce.
Note: Amends provision for conformity with current style.
AB378, s. 264
20Section
264. 76.02 (5b) of the statutes is renumbered 76.02 (5) and amended
21to read:
AB378,100,5
176.02
(5) Any "Pipeline company" means any person
, association, company or
2corporation which that is not a light, heat and power company
, as defined by s. 76.28
3(1)
, and
which that is engaged in the business of transporting or transmitting gas,
4gasoline, oils, motor fuels
, or other fuels
, by means of pipelines
shall be deemed a
5pipeline company.
Note: Amends provision for conformity with current style.
AB378, s. 265
6Section
265. 76.02 (7) of the statutes is renumbered 76.02 (3) and amended
7to read:
AB378,100,118
76.02
(3) Any company or corporation
"Conservation and regulation company"
9means any person organized under the laws of this state for the conservation and
10regulation of the height and flow of water in public reservoirs within this state
, shall
11be deemed a conservation and regulation company.
Note: Amends provision for conformity with current style.
Note: Renumbers provision for more appropriate placement.
AB378, s. 267
14Section
267. 76.02 (10) of the statutes is renumbered 76.025 (1).
Note: Renumbers provision for more appropriate placement.
Note: Renumbers provision for more appropriate placement.
AB378, s. 269
17Section
269. 76.02 (11a) of the statutes is renumbered 76.025 (3) and amended
18to read:
AB378,101,219
76.025
(3) Any air carrier
as defined in sub. (5a) company engaged solely in
20intrastate transportation
and using the facilities of only one airport within
the this
1state
, shall be excepted is exempt from taxation under this subchapter and
shall be 2is subject to local assessment and taxation.
Note: Renumbers provision for more appropriate placement, and amends
language for greater conformity with current style.
AB378, s. 270
3Section
270. 76.02 (12) of the statutes is renumbered 76.02 (8) and amended
4to read:
AB378,101,75
76.02
(8) The "Special property" means the property of
the public utilities
6enumerated in this section and companies that is assessed under ss. 76.01 to 76.26
7shall be known as special property.
Note: Renumbers provision for more appropriate placement, and amends
language for greater conformity with current style.
AB378, s. 271
8Section
271. 76.02 (13) of the statutes is renumbered 76.025 (4) and amended
9to read:
AB378,101,1210
76.025
(4) Nothing in this subchapter
contained shall be construed to result in
11the levy, assessment
, or collection of taxes on property of a municipal water utility
12created under s. 198.22.
Note: Renumbers provision for more appropriate placement, and amends
language for greater conformity with current style.
AB378, s. 272
13Section
272. 76.025 (title) of the statutes is created to read:
AB378,101,14
1476.025 (title)
Miscellaneous provisions.
Note: Renumbering by this bill creates a new s. 76.025.
AB378, s. 274
17Section
274. 76.28 (9) of the statutes is amended to read:
AB378,102,1018
76.28
(9) Property subject to local tax. The license fees imposed by this
19section upon the gross revenues of light, heat and power companies as defined in sub.
20(1) (e) shall be in lieu of all other taxes on all property used and useful in the operation
1of the business of such companies in this state, except that the same shall be subject
2to special assessments for local improvements. If a general structure is used and
3useful in part in the operation of the business of those companies in this state and
4in part for nonoperating purposes, the license fees imposed by this section are in
5place of the percentage of all other taxes on the property that fairly measures and
6represents the extent of the use and usefulness in the operation of the business of
7those companies in this state, and the balance is subject to local assessment and
8taxation, except that the entire general structure is subject to special assessments
9for local improvements. Property
defined in s. 76.02 (11) under s. 76.025 (2) shall not
10be taxed under this section, but shall be subject to local assessment and taxation.
Note: This bill renumbers s. 76.02 (11) to s. 76.025 (2).
AB378, s. 275
11Section
275. 77.54 (7m) of the statutes is amended to read:
AB378,103,212
77.54
(7m) Occasional sales of tangible personal property or services, including
13but not limited to admissions or tickets to an event; by a neighborhood association,
14church, civic group, garden club, social club or similar nonprofit organization; not
15involving entertainment for which payment in the aggregate exceeds $300 for
16performing or as reimbursement of expenses unless access to the event may be
17obtained without payment of a direct or indirect admission fee
; conducted by the
18organization if the organization is not engaged in a trade or business and is not
19required to have a seller's permit. For purposes of this subsection, an organization
20is engaged in a trade or business and is required to have a seller's permit if its sales
21of tangible personal property and services, not including sales of tickets to events,
22and its events occur on more than 20 days during the year, unless its receipts do not
23exceed $15,000 during the year. The exemption under this subsection does not apply
1to gross receipts from the sale of bingo supplies to players or to the sale, rental or use
2of regular bingo cards, extra regular cards and special bingo cards.
AB378,103,55
77.54
(20) (a) 7. Fruit and fruit juices
, as defined in ch. 97, 1967 stats.
bottled
AB378,103,7
67m. Bottled water that is for human consumption and that is not carbonated
7or sweetened or flavored
,.
AB378,103,1810
77.82
(4) Additions to managed forest land. An owner may petition the
11department to designate as managed forest land an additional parcel of land in the
12same municipality if the additional parcel is at least 3 acres in size and is contiguous
13to any of the owner's designated land. The petition shall be accompanied by a
14nonrefundable $10 application fee unless a different amount of the fee is established
15in the same manner as the fee under sub. (2). The fee
fee shall be deposited in the
16conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The
17petition shall be submitted on a department form and shall contain any additional
18information required by the department.
AB378, s. 278
19Section
278. 77.82 (11) of the statutes is amended to read:
AB378,104,220
77.82
(11) Duration. An order under this subchapter remains in effect for the
21period specified in the petition unless the land is withdrawn under s. 77.84 (3) (b) or
2277.88. An amendment to or repeal of this subchapter does not affect the terms of an
1order or management plan, except as expressly agreed to in writing by the owner and
2the department
and except as provided in sub. (11m).