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).
AB378,104,115
77.84
(2) (c) In 1992 and each 5th year thereafter, the department of revenue
6shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified
7by a ratio using as the denominator the department of revenue's estimate of the
8average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats.,
9s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b)
and 6., 1993 stats., for 1986 and, as
10the numerator, the department of revenue's estimate of the average tax per acre for
11the same classes of property for the year in which the adjustment is made.
Note: 1995 Wis. Act 27 added "and s. 70.32 (2) (b)" without striking the existing
"and".
AB378, s. 280
12Section
280. 78.005 (16) of the statutes is amended to read:
AB378,104,1713
78.005
(16) "Terminal operator" means the person who by ownership or
14contractural contractual agreement is charged with the responsibility for, or
15physical control over, and operation of a terminal. If co-venturers own a terminal,
16"terminal operator" means the person who is appointed to exercise the responsibility
17for, or physical control over, and operation of the terminal.
Note: Corrects spelling.
AB378, s. 281
18Section
281. 78.55 (1) of the statutes is amended to read:
AB378,104,2019
78.55
(1) "Air carrier company" has the meaning
prescribed given in s. 76.02
20(5a) (1).
Note: Amends provision for conformity with current style. This bill renumbers s.
76.02 (5a).
AB378,105,83
80.48
(1) Petition for. (a) Any cemetery, agricultural or industrial association
4owning land to which there is no laid out street or highway giving access to the land
5may file a petition with the clerk of the city, village or town where the land is located,
6praying that the city, village or town lay out a street or highway to the association's
7land from the nearest street or highway which can be used as a convenient means
8of approach.
AB378,105,99
(b) The petition shall:
AB378,105,1110
1. Be signed by the managing officers, board of trustees or directors of the
11association.
AB378,105,1212
2. Set forth that:
AB378,105,1513
a. The association owns land in the city, village or town which is used or
14intended to be used by a cemetery association for the burial of the dead or by an
15agricultural or industrial association for fairgrounds or industrial expositions; and
AB378,105,1616
b. There is no laid out street or highway giving access to the association's land.
AB378,105,1717
3. Contain a description of the land.
AB378,105,2418
(bm) Whenever a petition is filed under par. (a) the common council, trustees
19or supervisors of the city, village or town so petitioned shall make out a notice which
20shall be served on the owner or occupant of the land through which the proposed
21street or highway is to be laid. The notice shall be published as provided in s. 80.05.
22 The notice shall contain a copy of the petition and state the time when and place
23where the council, trustees or supervisors will meet to take action upon the petition,
24which time shall be within 10 days after the notice is served.
AB378,106,5
1(c) If at the meeting to take action on the petition the proper council, trustees
2or supervisors shall find the recitals in the petition to be true, they shall, within 5
3days after the meeting, make an order for the impaneling of a jury to pass upon the
4necessity of taking for the public use the land through which the proposed street or
5highway is to be laid.
Note: There is no conflict of substance.
AB378, s. 284
8Section
284. 81.11 (1) of the statutes is amended to read:
AB378,106,129
81.11
(1) The town board, after each annual town meeting and prior to the first
10day of November following, shall assess the highway taxes for the ensuing year, and
11certify the same to the town clerk to be
entered by the clerk
entered in the next town
12tax roll and collected as other town taxes are entered and collected.
AB378, s. 285
13Section
285. 83.01 (7) (b) of the statutes is amended to read:
AB378,107,214
83.01
(7) (b) Except as provided under s. 83.015 (2) (b), the county highway
15commissioner shall perform all duties required by the county board and by the
16county highway committee and shall do or cause to be done all necessary engineering
17and make all necessary examinations for the establishment, construction,
18improvement and maintenance of highways. The county highway commissioner
19shall establish such grades and make such surveys and maps or cause the same to
20be made as the commissioner
deems considers proper, and examine the highways
21and report as to the condition of roads, bridges and culverts, and make estimates of
1the cost of the improvement thereof, and of the cost of any relocation when required
2to do so or when the commissioner considers the same reasonably necessary.
AB378,108,55
84.09
(7) When transportation funds or federal aid are involved in financing
6an expressway project under s.
59.83 59.84, the department, proceeding under the
7general authority in this section, may order that all or certain parts of the required
8land or interests therein shall be acquired by the county board or its designated
9standing committee. When so ordered, the county board or its designated standing
10committee and the department shall appraise and agree on the maximum price,
11including all damages recoverable in condemnation proceedings, considered
12reasonable for the lands or interests to be so acquired. The county board or its
13designated standing committee shall endeavor to obtain easements or title in fee
14simple by conveyance of the lands or interests required, to the county or the state as
15grantee, all as directed in the department's order. The instrument of conveyance
16shall be subject to approval by the department, and shall be recorded in the office of
17the register of deeds and filed with the department. If the needed lands or interests
18therein cannot be purchased expeditiously within the agreed appraised price, the
19county board or its designated standing committee may acquire them by
20condemnation under ch. 32, but any award by the county board or its designated
21standing committee in excess of the agreed appraisal price shall be subject to review
22by the department. For the purposes and in the manner provided in s.
59.83 59.84 23(2) (d) 1., when so directed in the department's order, the county board or its
24designated standing committee may acquire remnants, and with the approval of the
1department the county board may dispose of remnants and may improve, use,
2maintain or lease lands and interests acquired and held in trust for the state until
3they are actually needed for expressway construction. The net proceeds of the sales
4or rentals shall be remitted to the state or retained and used for expressway purposes
5when so directed by the department.
Note: 1995 Wis. Act 201 changed the cross-references in this provision from s.
59.965 to s. 59.83, but renumbered s. 59.965 to be s. 59.84.
Note: There is no conflict of substance.
AB378,108,1410
91.73
(1) Except as otherwise provided, exclusive agricultural zoning
11ordinances shall be adopted and administered in accordance with ss. 59.69, 59.692,
1259.693
, and 59.694
and 59.695, 61.35 or 62.23 or subch. VIII of ch. 60.
No such
13ordinance may be rescinded from May 17, 1988, to June 30, 1991, in any county with
14a population density of 100 or more persons per square mile.