50.065 (3) (a) Every 4 years or at any time within that period that the department considers appropriate, the department shall request the information specified in sub. (2) (am) 1. to 4. for all persons who are licensed to operate an entity and for all persons specified in par. sub. (2) (ag) (intro.) who are nonclient residents of an entity.
Note: Inserts correct cross-reference. There is no s. 50.065 (3) (ag). Section 50.065 (2) (ag) relates to nonclient residents of an entity.
Note: There is no conflict of substance.
55.045 of the statutes is amended to read:
55.045 Funding. The appropriate county department designated under s. 55.02 shall, within the limits of available state and federal funds and of county funds required to be appropriated to match state funds, provide for the reasonable program needs of persons who are protectively placed or who receive protective services under this chapter, including reasonable expenses for the evaluations required by sub. s. 55.06 (8). Payment and collections for protective placement or protective services provided in public facilities specified in s. 46.10 shall be governed in accordance with s. 46.10. The department may require that a person who is protectively placed or receives protective services under this chapter provide reimbursement for services or care and custody received, based on the ability of the person to pay for such costs.
: Inserts the correct cross-reference. This provision was renumbered from s. 55.06 (13) by 1995 Wis. Act 92
without taking the cross-reference into account.
Note: There is no conflict of substance.
Note: There is no conflict of substance.
59.64 (1) (d) 1m. (form)
State of Wisconsin
In Circuit Court for .... County
Complaint for ....
Before ...., .... Court Commissioner.
Heard the .... day of ...., ....(year)
To the County Board of .... County:
I hereby certify that in the foregoing entitled action the following named persons rendered services and attended before me in the capacity stated. I further certify that they the following named persons are severally entitled to the amounts specified below for services, attendance and travel, that the services were actually and necessarily rendered, and that the action was prosecuted in good faith:
A.B. .... (constable or sheriff), actually and necessarily traveled in serving the .... herein, .... miles, and attended court .... days, and is entitled to $.... for other just and lawful services in the cause, and in all is entitled to $.....
Dated this .... day of ...., .... (year)
Note: 1997 Wis. Act 253
deleted the stricken "they" without showing it as stricken and inserted the underscored "the" without showing it as underscored. The change was intended.
62.09 (7) (e) of the statutes is amended to read:
62.09 (7) (e) Whenever a city official in that official's official capacity is proceeded against or obliged to proceed before any court, board or commission, to defend or maintain his or her official position, or because of some act arising out of the performance of that official's official duties, and that official has prevailed in such proceeding, or the council has ordered the proceeding discontinued, the council may provide for payment to such official such sum as it sees fit, to reimburse the official for the expenses reasonably incurred for costs and attorney fees.
Note: Inserts necessary word for proper grammar.
66.076 (1) (a) In addition to all other methods provided by law, any municipality may construct, acquire or lease, extend or improve any plant and equipment within or without its corporate limits for the collection, transportation, storage, treatment and disposal of sewage or storm water and surface water, including the lateral, main and interceptor sewers necessary in connection therewith, and any town, village or city may arrange for the service to be furnished by a metropolitan sewerage district or joint sewerage system. Except as provided in s. 66.60 (6m), payment for a sewerage project or service described in this paragraph, or any part of the such project or service, may be provided from the general fund, from taxation, special assessments, sewerage service charges, or from the proceeds of either municipal obligations, revenue bonds or from any combination of these enumerated methods of financing.
Each "or" is added to correct grammar. The interaction of the treatments by 1997 Wis. Acts 53
renders "such" surplusage.
66.91 (5) (d) 2. of the statutes is amended to read:
66.91 (5) (d) 2. Any city, town or village may collect and tax charges made by it to users in the same manner as water rates are taxed and collected under s. 66.069 (1) or 66.071 (1) (e). Charges taxed under this subdivision are a lien upon the property served, as provided in s. 66.091 66.069 (1) or 66.071 (1) (e).
Note: Inserts correct cross-reference added by the Laws of 1981, chapter 282. The reference to s. 66.069 (1) was preexisting. Section 66.069 (1) relates to municipal utility charges and provides for liens for delinquent payments. Section 66.091 (1) relates to county liability for mob damage and makes no provision for liens.
70.11 (12) (a) of the statutes is amended to read:
70.11 (12) (a) Property owned by units which are organized in this state of the following organizations: the Salvation Army, the Boy Scouts of America, the Boys' Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member. (a) Property owned by units which are organized in this state of the following organizations: the Boy Scouts of America, the Boys' Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.
Note: The prior version of this provision was inadvertently not deleted from the printed statutes.
70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay to the department of revenue for deposit in the investment and local impact fund, as a construction fee, an amount sufficient to make the construction period payments under par. (d) 5. in respect to that site. Any person paying a construction fee under this paragraph may credit against taxes due under s. 70.375 an amount equal to the payments that the taxpayer has made under this paragraph, provided that the credit does not reduce the taxpayer's liability under s. 70.375 below the amount needed to make the first-dollar payments under subds. par. (d) 1., 2. and 2m. for that year in respect to the taxpayer's mine. Any amount not creditable because of that limitation in any year may be carried forward.
Note: Inserts correct cross-reference. There is no s. 70.395 (2) (dg) 1., 2. and 2m. Section 70.395 (2) (d) relates to payments under that section.
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 .... 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.
70.45 of the statutes is amended to read:
70.45 Return and examination of rolls. When the assessment rolls have been completed in cities of the 1st class, they shall be delivered to the commissioner of assessments, in all other cities to the city clerk, in villages to the village clerk and in towns to the town clerk. At least 15 days before the first day on which the assessment rolls are open for examination, these officials shall have published a class 1 notice if applicable, or posted notice, under ch. 985, in anticipation of the roll delivery as provided in s. 70.50, that on certain days, therein named, the assessment rolls will be open for examination by the taxable inhabitants, which notice may assign a day or days for each ward, where there are separate assessment rolls for wards, for the inspection of rolls. The assessor shall be present for at least 2 hours while the assessment roll is open for inspection. Instructional material under s. 73.03 (52) (54) shall be available at the meeting. On examination the commissioner of assessments, assessor or assessors may make changes that are necessary to perfect the assessment roll or rolls, and after the corrections are made the roll or rolls shall be submitted by the commissioner of assessments or clerk of the municipality to the board of review.
Note: Inserts correct cross-reference. Section 73.03 (54) relates to the publication of instructional materials. Section 73.03 (52) relates to entering into certain agreements with the Internal Revenue Service.
70.46 (4) No board of review may be constituted unless it includes at least one voting member who, within 2 years of the board's first meeting, has attended a training session under s. 73.03 (54) (55) and unless that member is the municipality's chief executive officer or that officer's designee. The municipal clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection has been fulfilled.
Note: Inserts correct cross-reference. Section 73.03 (55) relates to training sessions for board of review members; sub. (54) relates to the publication of certain instructional materials.
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 considered 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 .... 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.
71.05 (6) (b) 25. of the statutes is amended to read:
71.05 (6) (b) 25. All gains that are not excluded from taxation under subd. 9., on business assets or on assets used in farming, including shares in a corporation or trust that meets the standards under s. 182.001 (1), or both, held more than one year, that are sold or otherwise disposed of to persons who are related to the seller or transferor by blood, marriage or adoption within the 3rd degree of kinship as that term is used in s. 852.03 (2) determined under s. 990.001 (16), as computed under the Internal Revenue Code, not including amounts treated as ordinary income for federal income tax purposes because of the recapture of depreciation or any other reason.
Section 852.03 (2) was repealed by 1997 Wis. Act 188
and is recreated as s. 990.001 (16) by this bill. See also the treatment of s. 990.001 (16) by this bill.
71.07 (8) (a) 2. If the taxpayer is an individual, the taxpayer files an individual return, and has adjusted gross income of at least $30,000 but less than $31,000 in the year to which the claim relates, the amount obtained by subtracting from $25 2.5% of the amount by which the taxpayer's adjusted gross income exceeds $30,000.
Note: This provision was inadvertently not included in the printed statute volumes.
71.78 (1m), (2) and (3) of the statutes, as created by 1997 Wisconsin Act 323
, are renumbered 71.78 (1m) (a), (b) and (c) and amended to read:
71.78 (1m) (a) No person, except the person who filed the return or claim, may inspect a return or claim that is filed under this chapter unless that person does so in performing the duties of his or her position. Violation of this subsection paragraph by a state employe is grounds for dismissal.
(b) If any person is charged with a violation of sub. (1m) par. (a), the secretary of revenue shall notify each taxpayer whose return or claim was improperly inspected by that person.
(c) Any person who is notified under sub. (2) par. (b) may bring an action for damages in regard to the inspection.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b) and conforms cross-references. Section 71.78 (2) and (3) previously existed.
71.83 (2) (a) 3m. `Browsing in records.' Any person who violates s. 71.78 (1m) (a) shall upon conviction be fined not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both.
Note: Section 71.78 (1m) is renumbered s. 71.78 (1m) (a) by this bill.
73.0301 (1) (d) 1. An approval specified in s. 29.09 (11r) 29.024 (2r).
Note: This bill renumbers s. 29.09 (11r) to be s. 29.024 (2r).
75.105 (3) Administration. Upon the cancellation of all or a portion of real property taxes under sub. (2), the county treasurer shall execute and provide to the owner of the property a statement identifying the property for which taxes have been cancelled canceled and shall enter on the tax certificate the date upon which the taxes were cancelled canceled and the amount of taxes cancelled canceled.
Note: Inserts preferred spelling.
75.16 (form) of the statutes is amended to read:
To all to whom these presents shall come, greeting:
Whereas, ...., treasurer of the county of ...., has deposited in the office of the county clerk of the county of ...., in the state of Wisconsin, a tax certificate of said county, whereby it appears, as the fact is, that the following described piece (or pieces) or parcel (or parcels) of land lying and being situated in the county of ...., to wit: (Here describe the lands) was (or were) included in the tax certificate issued to the county of .... on August 15 .... ...., .... (year) (date), for the nonpayment of real property taxes, special assessments, special charges or special taxes, in the amount of .... dollars and .... cents, in the whole, which sum was the amount assessed and due and unpaid on said tract (or several tracts) of land, and whereas it further appears, as the fact is, that the owner (or owners) or claimant (or claimants) of said land has (or have) not redeemed from said certificate the lands which were included as aforesaid, and said lands continue to remain unredeemed, whereby said described lands have become forfeited and the said county is entitled to a conveyance thereof:
Now, therefore, know all by these presents that the county of ...., in said state, and the state of Wisconsin, in conformity to law, have given and hereby do give, grant and convey the tract (or several tracts) of land above described, together with the hereditaments and appurtenances, to the said county of .... and its assigns, to their sole use and benefit forever.
In testimony whereof, I, ...., the clerk of the county of ...., have executed this deed pursuant to and in virtue of the authority in me vested by the statutes of the state of Wisconsin, and for and on behalf of said state and the county of .... aforesaid, and have hereunto subscribed my name officially and affixed the seal of the said .... (name it), at .... in said county of ...., this .... day of ...., .... (year)
(Here give official designation.)
Done in presence of
Note: Under the prior statute, tax certificates were issued on August 15, but are now issued on September 1 under s. 74.57. The specific date is eliminated to accommodate possible future changes.
77.79 (title) of the statutes is amended to read:
77.79 (title) Relation to subchapter subch. III.
Note: Inserts abbreviation consistent with current style.