AB186-ASA1-AA2,2,44
70.995
(8) (c) 3. A manufacturer who files an objection under subd. 1. may
5choose not to pay the property taxes that are based on the assessment that is the
6subject of the objection while the objection is pending. Upon review of the objection,
7if the state board of assessors or the tax appeals commission upholds the amount,
8valuation, taxability or change from assessment under this section, the
9manufacturer shall pay the property tax that is due on the manufacturer's property
10and interest on the property tax, as determined under sub. (12) (a) and s. 70.39 (1),
11from the date that the tax was due to the date when the tax is paid. If the state board
12of assessors or the tax appeals commission adjusts the amount, valuation, taxability
1or change from assessment under this section in favor of the manufacturer, the
2manufacturer shall pay the property tax that is due on the manufacturer's property,
3without interest or penalty, within 30 days from the date of the determination by the
4state board of assessors or the tax appeals commission.".
