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.
32,154
Section
154. 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.
32,157
Section
157. 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.
Note: 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.
32,159
Section
159. 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.
32,163
Section
163. 75.16 (form) of the statutes is amended to read:
75.16 (form)
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)
[L. S.]
A. B.
(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.
32,164
Section
164. 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.
Note: There is no conflict of substance.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b).
1997 Wis. Act 282 also created a provision numbered s. 84.095.
94.64 (6) Records. A person who manufactures, sells or distributes fertilizer in this state shall keep records showing the grades and quantities of fertilizer manufactured, sold or distributed in this state. The person shall keep the records relating to the 12 months covered by a report under par. sub. (5) (a) 1. for at least 24 months following the date of filing the report. The person shall make the records available to the department for inspection and copying upon request.
Note: Inserts the correct cross-reference. There is no s. 94.64 (6) (a) 1. Reporting is required under s. 94.64 (5) (a) 1.
95.60 (4s) (b) In consultation with the department of natural resources, promulgate rules specifying fish health standards and requirements for certifying that fish meet those standards for the purpose of s. 29.53 29.736.
Note: Inserts correct cross-reference.
1997 Wis. Act 248 renumbered s. 29.53 to s. 29.736.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b).
1997 Wis. Act 111 renumbered s. 134.42 to be s. 100.209.
100.26 (2) Any person violating s. 100.02 shall be fined not less than $50 nor more than $3,000 or imprisoned for not less than 30 days nor more than 3 4 years and 6 months or both.
101.132 (2) (c) 2. The department may grant a variance from the requirements relating to exterior accessibility under par. (a) 1. or (b), or from administrative rules promulgated under par. (e) 2. or 3., if the person designing, constructing or remodeling the housing shows that meeting those requirements is impractical because of the terrain or unusual characteristics of the site. The department shall use a slope analysis of the undisturbed site for covered multifamily housing under par. (a) or the existing site for remodeling under par. (b) to determine the minimum number of accessible entrances at each site, with a minimum goal of exterior accessibility of 50% of the dwelling units of covered multifamily housing at one site. The department may impose specific conditions in granting a variance to promote exterior accessibility of the housing to persons with disabilities. If the department finds that exterior accessibility is impractical as to all dwelling units at a site, it may grant a waiver from the requirements under par. (a) 1. or (b).
Note: There is no s. 101.132 (2) (e) 3.
Note: There is no conflict of substance.
Note: There is no conflict of substance.
32,174
Section
174. 115.28 (21) of the statutes is repealed.
Note: By its terms this subsection does not apply after June 30, 1996.
32,175
Section
175. 115.28 (24) of the statutes is amended to read:
115.28
(24) Priority in awarding grants. Give priority in awarding grants to local community organizations under sub. (21) and to school boards under ss. 115.36 and 115.362, and in awarding grants from federal funds received under
20 USC 2301 to
2471,
20 USC 4601 to
4665 and
29 USC 1602 (b) (1), to programs that provide more than one of the educational services specified under
sub. (21), s. 115.36, 115.362, 115.915, 118.01 (2) (d) 7. or 8. or 118.153 or
20 USC 2301 to
2471,
20 USC 4601 to
4665 or
29 USC 1602 (b) (1).
Note: See the previous section of this bill.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b).
1997 Wis. Act 237 also creates a provision numbered s. 115.42.
Note: There is no conflict of substance.
Note: There is no conflict of substance.
Note: There is no conflict of substance.
Note: There is no conflict of substance.
117.05 (9) (b) The clerk of the school district ordering the dissolution or requesting review shall pay the fee under par. (a) 3. or 4. to the state superintendent. The clerk of each affected school district shall pay the fee under par. (a) 1. to the department state superintendent. The department state superintendent shall allocate the fee under par. (a) 1. among the school districts from which territory is being detached to create a new school district if there is more than one such school district. The secretary of the board shall forward the fees collected under par. (a) 1. and 5. to the state superintendent.
Note: 1997 Wis. Act 286 inserted the stricken language without taking into account the treatment of this provision by
1997 Wis. Act 27.
1997 Wis. Act 27 changed the other references to department contained in this paragraph to state superintendent.
Note: There is no conflict of substance.
