Amendment ASA1-AB133

AB133-ASA1,949,20 73.03 (2a) To prepare, have published and distribute to each property tax assessor and to others who so request assessment manuals. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information considered valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual or a supplement to it shall not specify per acre value guidelines for each municipality unless such guidelines are based on procedures that are established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing between land and improvements to land. The cost of the development, preparation, publication and distribution of the manual and of revisions and amendments to it shall be borne by the assessors and requesters at an individual volume cost or a subscription cost as determined by the department. All receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The department may provide free assessment manuals to other state agencies or exchange them at no cost with agencies of other states or of the federal government for similar information or publications.

AB133-ASA1, s. 1797m Section 1797m. 73.03 (33m) of the statutes is amended to read:

AB133-ASA1,950,3 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $35 or 6.5% of the taxes, fees, interest and penalties owed as of the due date specified in the assessment, notice of amount due or notice of redetermination on that account, whichever is greater. The department of revenue shall deposit into the general fund as general purpose revenue-earned all fees collected under this subsection.

AB133-ASA1, s. 1797p Section 1797p. 73.03 (33p) of the statutes is created to read:

AB133-ASA1,950,12 73.03 (33p) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a $20 fee for each delinquent taxpayer who enters into an agreement with the department of revenue to pay in instalments the taxpayer's delinquent taxes, including fees, interest or penalties and to collect costs incurred to the department of revenue for court actions that are related to the collection of delinquent taxes. The department of revenue shall deposit into the general fund as general purpose revenue-earned all fees and costs collected under this subsection.

AB133-ASA1, s. 1798 Section 1798. 73.03 (35) of the statutes is amended to read:

AB133-ASA1,950,21 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds) or, (2dx) or (2dy), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (2dy) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (2dy) or (4) (am) if granting the full amount claimed would violate the a requirement under s. 560.797 (4) (e) 560.785 or would bring the total of the credits granted to that claimant under s. 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

AB133-ASA1, s. 1801m Section 1801m. 73.0305 of the statutes is amended to read:

AB133-ASA1,951,5 73.0305 Revenue limits and school aids calculations. The department of revenue shall annually determine and certify to the state superintendent of public instruction, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under ss.121.15 (3m) (a) 1m. a. to c. and 121.85 (6) (ar) and subch. VII of ch. 121. For that limit, the The allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding March 31 and the 2nd preceding March 31, as computed by the federal department of labor.

AB133-ASA1, s. 1805 Section 1805. 75.105 (3) of the statutes is amended to read:

AB133-ASA1,951,19 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 canceled and shall enter on the tax certificate the date upon which the taxes were canceled and the amount of taxes canceled. The county treasurer shall charge back to the taxation district that included the tax-delinquent real property on its tax roll all of the amount of taxes canceled and shall include the amount of taxes canceled as a special charge in the next tax levy against the taxation district. The county treasurer shall notify the taxation district treasurer of the amount of taxes canceled by October 1. The taxation district shall determine the amount of canceled taxes to be charged back to, and collected from, each taxing jurisdiction for which taxes were collected by the taxation district. The amount determined may not include any interest.

AB133-ASA1, s. 1806 Section 1806. 75.17 of the statutes is created to read:

AB133-ASA1,951,22 75.17 Transfer of contaminated land to a municipality. (1) In this section:

AB133-ASA1,951,23 (a) "Hazardous substance" has the meaning given in s. 292.01 (5).

AB133-ASA1,951,24 (b) "Municipality" means a city, village or town.

AB133-ASA1,952,9 (2) If a county does not take a tax deed for property that is subject to a tax certificate and that is contaminated by a hazardous substance, within 2 years after the expiration of the redemption period that is described under s. 75.14 (1) and specified in s. 74.57 (2) (a) and (b) (intro.), the county shall take a tax deed for such property upon receiving a written request to do so from the municipality in which the property is located. The county may then retain ownership of the property or, if the county does not wish to retain ownership of the property, the county shall transfer ownership of the property to the municipality, for no consideration, within 180 days after receiving the written request from the municipality.

AB133-ASA1, s. 1807 Section 1807. 76.025 (1) of the statutes is amended to read:

AB133-ASA1,952,22 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, except excluding property that is exempt from the property tax under s. 70.11 (39), such motor vehicles as are exempt under s. 70.112 (5) and treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.

AB133-ASA1, s. 1808 Section 1808. 76.03 (1) of the statutes is amended to read:

AB133-ASA1,953,3 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business and including property that is exempt from the property tax under s. 70.11 (39) of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.

AB133-ASA1, s. 1810d Section 1810d. 76.91 (1m) of the statutes is created to read:

AB133-ASA1,953,8 76.91 (1m) If the amount calculated under sub. (1) is a negative amount and the taxpayer's annual gross revenue under s. 76.38, 1993 stats., is less than $10,000,000, the taxpayer may claim a credit against the fee imposed under this subchapter as follows:

AB133-ASA1,953,11 (a) For the transitional adjustment fee paid for 1999, the taxpayer may consider the negative amount calculated under sub. (1) to be a positive amount and may claim a credit in an amount equal to 60% of the positive amount.

AB133-ASA1,953,14 (b) For the transitional adjustment fee paid for the year 2000, the taxpayer may consider the negative amount calculated under sub. (1) to be a positive amount and may claim a credit in an amount equal to 40% of the positive amount.

AB133-ASA1, s. 1812k Section 1812k. 77.265 (10) of the statutes is created to read:

AB133-ASA1,953,19 77.265 (10) Any person may use a return filed as a result of a conveyance to a nonprofit conservation organization, as defined in s. 23.0955 (1), that uses public funds, as defined in s. 16.023 (1m) (a) 3., for a transaction, as defined in s. 16.023 (1m) (a) 4.

AB133-ASA1, s. 1812L Section 1812L. 77.265 (10) of the statutes, as affected by 1999 Wisconsin Act .... (this act), is repealed.

AB133-ASA1, s. 1815 Section 1815. 77.60 (2) (intro.) of the statutes is amended to read:

AB133-ASA1,954,8 77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10 $20 late filing fee unless the return was not timely filed because of the death of the person required to file or unless the return was not timely filed because of a reasonable due to good cause and not because of due to neglect. The fee shall not apply if the department has failed to issue a seller's permit or a use tax registration within 30 days of the receipt of an application for a seller's permit or use tax registration accompanied by the fee established under s. 73.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and the security required under s. 77.61 (2) has not been placed with the department. Delinquent sales and use taxes shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:

AB133-ASA1, s. 1815g Section 1815g. 77.63 of the statutes is created to read:

AB133-ASA1,954,18 77.63 Agreements with direct marketers. (1) (a) The department of revenue may enter into agreements with out-of-state direct marketers to collect the sales tax and the use tax imposed under this subchapter at the rate imposed under this subchapter plus the rate imposed under subch. V. An out-of-state direct marketer that collects the sales tax and the use tax under this section may retain 5% of the first $1,000,000 of the taxes collected in a year and 6% of the taxes collected in excess of $1,000,000 in a year. This section does not apply to an out-of-state direct marketer who is required to collect the sales tax and the use tax imposed under this subchapter and under subch. V.

AB133-ASA1,954,23 (b) Sections 77.58, 77.59 and 77.60, as they apply to the taxes imposed under this subchapter, apply to agreements under this section, except that the department of revenue may negotiate payment schedules and audit procedures with out-of-state direct marketers. The retailer's discount under s. 77.61 (4) (c) does not apply to agreements under this section.

AB133-ASA1,955,3 (2) Annually, by July 31, the department of revenue shall certify to the department of health and family services an amount equal to one-eleventh of the taxes collected under sub. (1) for grants to counties under s. 46.513.

AB133-ASA1, s. 1816 Section 1816. 77.76 (3) of the statutes is amended to read:

AB133-ASA1,955,21 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.5% 98.25% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB133-ASA1, s. 1817 Section 1817. 77.76 (4) of the statutes is amended to read:

AB133-ASA1,956,3 77.76 (4) There shall be retained by the state 1.5% of the taxes collected under this subchapter for taxes imposed by special districts under s. 77.705 and 1.75% of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB133-ASA1, s. 1817d Section 1817d. 77.982 (3) of the statutes is amended to read:

AB133-ASA1,956,15 77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% 98.25% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB133-ASA1, s. 1817g Section 1817g. 77.991 (3) of the statutes is amended to read:

AB133-ASA1,957,2 77.991 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% 98.25% of the taxes collected under this subchapter for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB133-ASA1, s. 1818 Section 1818. 77.996 (2) (i) of the statutes is created to read:

AB133-ASA1,957,4 77.996 (2) (i) Formal wear rental firms.

AB133-ASA1, s. 1818c Section 1818c. 77.996 (4) of the statutes is created to read:

AB133-ASA1,957,7 77.996 (4) "Formal wear" includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.

AB133-ASA1, s. 1818cm Section 1818cm. 77.996 (5) of the statutes is created to read:

AB133-ASA1,957,11 77.996 (5) "Formal wear rental firm" means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.

AB133-ASA1, s. 1818d Section 1818d. 77.9961 (1) of the statutes is amended to read:

AB133-ASA1,957,19 77.9961 (1) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department a form that the department prescribes and pays to the department a fee for each dry cleaning facility that the person operates. The fee is shall be paid in instalments, as provided in sub. (2), and each instalment is equal to 1.8% of the previous year's gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.

AB133-ASA1, s. 1818f Section 1818f. 77.9961 (2) of the statutes is amended to read:

AB133-ASA1,958,3 77.9961 (2) Persons who owe a fee under this section shall pay it in instalments on or before April 25, July 25, October 25 and January 15 25. The department shall issue a license to each person who pays the fee January 25 instalment and the previous 3 instalments and submits the form under this section. The license is valid through December 31 of for the year during in which the fee January 25 instalment is due. If a dry cleaning facility is sold, the seller may transfer the license to the buyer. Each holder of a license under this section shall display it prominently in the facility to which it applies.

AB133-ASA1, s. 1818g Section 1818g. 77.9961 (4) of the statutes is renumbered 77.9961 (4) (a).

AB133-ASA1, s. 1818h Section 1818h. 77.9961 (4) (b) of the statutes is created to read:

AB133-ASA1,958,9 77.9961 (4) (b) Any person who operates a dry cleaning facility and who pays an instalment under sub. (2) after the instalment is due shall pay to the department a penalty of $5 for each day from the date that the instalment is due to the date that the instalment is paid.

AB133-ASA1, s. 1818L Section 1818L. 77.9964 (4) of the statutes is created to read:

AB133-ASA1,958,14 77.9964 (4) The department shall reimburse the owner or operator of a formal wear rental firm an amount equal to the sum of any fees paid by the owner or operator under s. 77.9961 (1) prior to the effective date of this subsection .... [revisor inserts date].

AB133-ASA1, s. 1818m Section 1818m. 84.01 (30) (g) of the statutes is created to read:

AB133-ASA1,958,19 84.01 (30) (g) If the department determines that such a provision advances the public interest, a provision exempting the private entity from the restrictions under ss. 84.25 (11) and 86.19 (1), and specifying any requirements that the department determines will practicably advance the purposes of ss. 84.25 (11) and 86.19 (1).

AB133-ASA1, s. 1819 Section 1819. 84.013 (3) (zb) of the statutes is created to read:

AB133-ASA1,958,22 84.013 (3) (zb) USH 41 extending from 1.5 miles south of Frog Pond Road in Oconto County to 1.3 miles north of Schacht Road in Marinette County.

AB133-ASA1, s. 1819c Section 1819c. 84.013 (4) (a) of the statutes is amended to read:

AB133-ASA1,959,3 84.013 (4) (a) In Subject to s. 13.489 (1m), in preparation for future major highway projects, the department may perform preliminary engineering and design work and studies for possible major highway projects not listed under sub. (3), but no major highway may be constructed unless the project is listed under sub. (3) or approved under sub. (6).

AB133-ASA1, s. 1819d Section 1819d. 84.013 (4) (b) of the statutes is amended to read:

AB133-ASA1,959,10 84.013 (4) (b) The department may not, within any 6-year period, construct a highway project consisting of separate contiguous projects which do not individually qualify as major highway projects but which in their entirety would constitute a major highway project without first submitting the project to the transportation projects commission for its recommendations and report and without specific authorization under sub. (3), except as provided in par. (c) and sub. (6).

AB133-ASA1, s. 1819e Section 1819e. 84.013 (4) (c) of the statutes is created to read:

AB133-ASA1,959,17 84.013 (4) (c) The department may construct highway projects involving STH 59 between STH 164 on the eastern edge of the city of Waukesha and Calhoun Road in Waukesha County and STH 59 from Calhoun Road to the Waukesha County line in Waukesha County without first submitting the projects to the transportation projects commission for its recommendations and report and without specific authorization under sub. (3).

AB133-ASA1, s. 1819m Section 1819m. 84.1044 of the statutes is created to read:

AB133-ASA1,959,24 84.1044 John R. Plewa Memorial Lake Parkway. The department shall designate and mark I 794 and STH 794 in Milwaukee County commencing from the Daniel Webster Hoan Memorial Bridge and proceeding southerly to the intersection with East Layton Avenue as the "John R. Plewa Memorial Lake Parkway" in recognition and appreciation of the life of John R. Plewa and his public service as a member of the Wisconsin legislature for more than 20 years.

AB133-ASA1, s. 1820 Section 1820. 84.106 of the statutes is created to read:

AB133-ASA1,960,7 84.106 Scenic byways program. (1) Designation. The department shall develop, implement and administer a program to designate highways, as defined in s. 340.01 (22), or portions of highways in this state that have outstanding scenic, historic, cultural, natural, recreational or archeological qualities as scenic byways. The department may seek designation by the federal government of a highway designated as a scenic byway under this section as a national scenic byway or as an All-American Road.

AB133-ASA1,960,9 (2) Rules. The department shall promulgate rules under this section consistent with 23 USC 162 and regulations established under that section.

AB133-ASA1, s. 1820k Section 1820k. 84.11 (5n) of the statutes is created to read:

AB133-ASA1,960,13 84.11 (5n) Design-build contracts. (a) In this subsection, "design-build contract" means a contract for a project under which the engineering, design and construction services are provided by a single entity.

AB133-ASA1,960,19 (b) Notwithstanding any other provision of this section and ss. 84.01 (13) and 84.06 (2), the department may enter into a design-build contract for the design and construction of a bridge for which funding is provided under s. 84.11 (5), 1993 stats., and for which no contract for construction is awarded before May 1, 1999. The department may enter into a contract under this paragraph only if all of the following conditions are met:

AB133-ASA1,960,24 1. The design-build contract is awarded through a competitive selection process that utilizes, at a minimum, contractor qualifications, quality, completion time and cost as award criteria. In order to be eligible to participate in the selection process, the contractor must be prequalified by the department as a design consultant and as a contractor.

AB133-ASA1,961,4 2. The design-build contract is approved by the secretary of the federal department of transportation under an experimental program described under section 1307 (d) of P.L. 105-178 pursuant to the authority granted under section 1307 (e) of P.L. 105-178.

AB133-ASA1,961,5 3. The design-build contract is approved by the governor.

AB133-ASA1,961,9 (c) No later than 5 years after the effective date of this paragraph .... [revisor inserts date], the department shall submit a report to the governor, and to the legislature under s. 13.172 (2), describing the effectiveness of the design-build process contracting procedures under this subsection.

AB133-ASA1, s. 1820L Section 1820L. 84.11 (5r) of the statutes is created to read:

AB133-ASA1,961,16 84.11 (5r) Milwaukee 6th street viaduct cost sharing. Notwithstanding sub. (5m), the costs for any project governed by an agreement that is in effect before June 30, 1993, for which funding is provided under s. 84.11 (5), 1993 stats., and for which no contract for construction is awarded before May 1, 1999, shall be paid as specified in an agreement entered into on or after April 20, 1999, by the city and county in which the bridge is wholly located and this state.

AB133-ASA1, s. 1820m Section 1820m. 84.185 (10) of the statutes is created to read:

AB133-ASA1,961,19 84.185 (10) Priority of brownfields. The department shall promote the program under this section as required under s. 85.61.

AB133-ASA1, s. 1820n Section 1820n. 84.25 (11) of the statutes is amended to read:

AB133-ASA1,962,2 84.25 (11) Commercial enterprises. No commercial enterprise, except a vending facility which is licensed by the department of workforce development and operated by blind or visually impaired persons, or a commercial enterprise exempted from this subsection by an agreement under s. 84.01 (30) (g), shall be authorized or conducted within or on property acquired for or designated as a controlled-access highway.

AB133-ASA1, s. 1821 Section 1821. 84.30 (2m) of the statutes is created to read:

AB133-ASA1,962,7 84.30 (2m) Conditional uses and special exceptions not considered. No uses of real property that are authorized by special zoning permission, including uses by conditional use, special exception, zoning variance or conditional permit, may be considered when determining whether the area is a business area.

AB133-ASA1, s. 1822 Section 1822. 84.30 (3) (c) (intro.) of the statutes is amended to read:

AB133-ASA1,962,18 84.30 (3) (c) (intro.) Signs advertising activities conducted on the property on which they are located if such on-property signs comply with applicable federal law and the June 1961 agreement between the department and the federal highway administrator relative to control of advertising adjacent to interstate highways. Additionally, any such sign located outside the incorporated area of a city or village shall comply with the following criteria No on-property sign may be erected in a location where it constitutes a traffic hazard. If the department issues permits for outdoor advertising signs, the department is not required to issue permits for on-property signs that conform to the requirements of this paragraph. On-property signs may be illuminated, subject to the following restrictions:

AB133-ASA1, s. 1823 Section 1823. 84.30 (3) (c) 1. to 3. of the statutes are repealed and recreated to read: