3. A clause that any subsequent sale, donation or other transfer of the development rights to the farmland which are to be acquired is subject to pars. (b) and (e).
(b) The nonprofit entity may subsequently sell, donate or otherwise transfer the acquired development rights to the farmland to the state or to a city, village, town or county, or to a 3rd party other than a creditor if the 3rd party is also a nonprofit entity, except that a sale, donation or transfer to another nonprofit entity may occur only if all of the following apply:
1. The department of agriculture, trade and consumer protection approves the subsequent sale, donation or transfer.
2. The party to whom the development rights are sold, donated or transferred enters into a new contract with the department of agriculture, trade and consumer protection under par. (a).
(c) The nonprofit entity may subsequently sell, donate or transfer the acquired development rights to satisfy a debt or other obligation if the department of agriculture, trade and consumer protection approves the sale, donation or transfer.
(d) The nonprofit entity may subsequently develop the property, with the written consent of the owner of the property and with the written consent of the department of agriculture, trade and consumer protection, in a way that retains or protects natural, scenic or open space values of farmland, assuring the availability of farmland for agricultural, forest, wildlife habitat or open space use, protecting natural resources or maintaining or enhancing air or water quality.
(e) If the nonprofit entity violates any essential provision of the contract, the development rights that were acquired shall vest in the state.
(f) The instrument conveying the development rights to the nonprofit entity shall state the interest of the state under par. (e). The contract entered into under par. (a) and the instrument of conveyance shall be recorded in the office of the register of deeds of each county in which the farmland is located.
(fm) The credit under this section may be claimed only by the person who owns the farmland when the development rights are initially transferred as described in sub. (2).
(g) The credit under this section may not be claimed until the claimant files with the register of deeds of each county in which the farmland is located the certificate that verifies that the development rights to the farmland have been transferred as described in sub. (2).
(h) Section 71.59 (2) (a) and (e), to the extent that it applies to the credit under ss. 71.59 and 71.60, applies to the credit under this section.
(i) If a claimant sells, donates or otherwise transfers development rights under sub. (2) to a political subdivision, the political subdivision may develop the farmland only in a way that is consistent with a comprehensive plan under s. 66.0295.
(4) SUNSET. No new claims may be filed under this section for taxable years that begin after December 31, 2002.
****NOTE: Par. (i) may not remain in this draft if LRB-1256 is removed from the bill.
SECTION 1783. 71.61 (6) of the statutes is created to read:
71.61 (6) SUNSET. (a) For claims that are filed under s. 71.59 and computed under s. 71.60 for taxable years that begin after December 31, 2000, based on property taxes that are accrued in the previous calendar year, ss. 71.59 (1) (b) 3. and (d) 1. to 4. and 71.60 (1) (c) do not apply.
(b) No new claims may be filed under s. 71.59 and computed under s. 71.60 for taxable years that begin after December 31, 2002.
SECTION 1784. 71.64 (9) (b) of the statutes is renumbered 71.64 (9) (b) (intro.) and amended to read:
71.64 (9) (b) (intro.) The department shall from time to time adjust the withholding tables to reflect any changes in income tax rates, any applicable surtax or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p) and (2) resulting from statutory changes, except that the as follows:
1. The department may not adjust the withholding tables to reflect the changes in rates in s. 71.06 (1m) and (2) (c) and (d) and any changes in dollar amounts with respect to bracket indexing under s. 71.06 (2e), with respect to changes in rates under s. 71.06 (1m) and (2) (c) and (d), and with respect to standard deduction indexing under s. 71.05 (22) (ds) for any taxable year that begins before January 1, 2000.
(c) The tables shall account for the working families tax credit under s. 71.07 (5m), subject to s. 71.07 (5m) (e). The tables shall be extended to cover from zero to 10 withholding exemptions, shall assume that the payment of wages in each pay period will, when multiplied by the number of pay periods in a year, reasonably reflect the annual wage of the employe from the employer and shall be based on the further assumption that the annual wage will be reduced for allowable deductions from gross income. The department may determine the length of the tables and a reasonable span for each bracket. In preparing the tables the department shall adjust all withholding amounts not an exact multiple of 10 cents to the next highest figure that is a multiple of 10 cents. The department shall also provide instructions with the tables for withholding with respect to quarterly, semiannual and annual pay periods.
SECTION 1785. 71.64 (9) (b) 2. of the statutes is created to read:
71.64 (9) (b) 2. The department shall adjust the withholding tables to reflect the changes in rates in s. 71.06 (1n), (1p) and (2) (e), (f), (g) and (h) and any changes in dollar amounts with respect to bracket indexing, with respect to changes in rates under s. 71.06 (1p) and (2) (g) and (h) on July 1, 2000.
SECTION 1786. 71.67 (4) (a) of the statutes is amended to read:
71.67 (4) (a) The administrator of the lottery division in the department under ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined by multiplying the amount of the prize by the highest rate applicable to individuals under s. 71.06 (1) or, (1m), (1n) or (1p). The administrator shall deposit the amounts withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).
SECTION 1787. 71.67 (5) (a) of the statutes is amended to read:
71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c) or, (1m), (1n) or (1p) if the amount of the payment is more than $1,000.
SECTION 1788. 71.75 (8) of the statutes is amended to read:
71.75 (8) A refund payable on the basis of a separate return shall be issued to the person who filed the return. A refund payable on the basis of a joint return shall be issued jointly to the persons who filed the return, except that, if a judgment of divorce under ch. 767 apportions any refund that may be due the formerly married persons to one of the former spouses, or between the spouses, and if they include with their income tax return a copy of that portion of the judgment of divorce that relates to the apportionment of their tax refund, the department shall issue the refund to the person to whom the refund is awarded under the terms of the judgment of divorce or the department shall issue one check to each of the former spouses according to the apportionment terms of the judgment.
SECTION 1789. 71.84 (2) (a) of the statutes is amended to read:
71.84 (2) (a) Except as provided in s. 71.29 (7), in the case of any underpayment of estimated tax under s. 71.255, 71.29 or 71.48 there shall be added to the aggregate tax for the taxable year interest at the rate of 12% per year on the amount of the underpayment for the period of the underpayment. For corporations, except as provided in par. (b), "period of the underpayment" means the time period from the due date of the instalment until either the 15th day of the 3rd month beginning after the end of the taxable year or the date of payment, whichever is earlier. If 90% of the tax shown on the return is not paid by the 15th day of the 3rd month following the close of the taxable year, the difference between that amount and the estimated taxes paid, along with any interest due, shall accrue delinquent interest under s. 71.91 (1) (a).
SECTION 1790. 71.93 (1) (a) 3. of the statutes is amended to read:
71.93 (1) (a) 3. An amount that the department of health and family services may recover under s. 49.45 (2) (a) 10. or 49.497, if the department of health and family services has certified the amount under s. 49.85.
SECTION 1791. 73.01 (1) (b) of the statutes is amended to read:
73.01 (1) (b) "Small claims" is a matter in which "Summary proceeding" means a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for redetermination is less than $2,500 $100,000 unless the commission on its own motion determines that the case not be heard as a small claims case summary proceeding, or unless the department of revenue determines or a party petitioning for review alleges that the case involves a constitutional issue or alleges that the case has statewide significance.
SECTION 1792. 73.01 (3) (a) of the statutes is amended to read:
73.01 (3) (a) The time and place of meetings and hearings Hearings of the commission shall be at times designated by the chairperson and held in any of the following cities: Appleton, Eau Claire, LaCrosse, Madison, Milwaukee and Wausau. Rooms for hearings outside the city of Madison shall be provided under s. 73.07. All hearings held in Milwaukee shall be held in the southeast district office of the department of natural resources. The commission shall maintain permanent hearing rooms in Madison.
SECTION 1793. 73.01 (4) (a) of the statutes is amended to read:
73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.75, 70.85 and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.
SECTION 1794. 73.01 (4) (am) of the statutes is amended to read:
73.01 (4) (am) Whenever it appears to the commission or, in respect to hearings conducted by one commissioner, to that commissioner that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in those proceedings is frivolous or groundless, the commission or commissioner may assess the taxpayer an amount not to exceed $1,000 $5,000 at the same time that the deficiency is assessed. Those damages shall be paid upon notice from the department of revenue and shall be collected as a part of the tax.
SECTION 1795. 73.01 (4) (b) of the statutes is amended to read:
73.01 (4) (b) Any matter required to be heard by the commission may be heard by any member of the commission or its hearing examiner and reported to the commission, and hearings of matters pending before it shall be assigned to members of the commission or its hearing examiner by the chairperson. Unless a majority of the commission decides that the full commission should decide a case, cases other than small claims cases summary proceedings shall be decided by a panel of 3 members assigned by the chairperson prior to the hearing. If the parties have agreed to an oral decision, the member or members conducting the hearing may render an oral decision. Hearings shall be open to the public and all proceedings shall be conducted in accordance with rules of practice and procedure prescribed by the commission. Small claims cases, except a commissioner hearing a summary proceeding shall have the same discretion as a judge under s. 802.12 (2) to order the parties to select a settlement alternative as provided in s. 802.12 (1). Summary proceedings shall be decided by one commissioner assigned by the chairperson prior to the hearing.
SECTION 1796. 73.01 (4) (dn) of the statutes is amended to read:
73.01 (4) (dn) In connection with the hearing of any matter required to be heard and decided by the commission, except appeals arising under s. 70.64 or ch. 76, the chairperson or any member of the commission assigned to hear the matter may, with the consent of the parties, render an oral decision. In small claims cases summary proceedings, the presiding commissioner, without consent of the parties, either render an oral decision at the close of the hearing or provide a written decision to all parties within 2 weeks after the hearing. Decisions in small claims cases summary proceedings are not precedents. Any party may appeal such oral decision as provided in s. 73.015. Oral decisions constitute notice for purposes of determining the time in which appeals may be taken. Provisions of this section or ch. 227 in conflict with this paragraph do not apply to decisions rendered under this paragraph.
SECTION 1797. 73.01 (4) (e) (intro.) of the statutes is amended to read:
73.01 (4) (e) (intro.) Except as provided in par. (dn), the commission in each case heard by it shall, irrespective of ch. 227, make a decision in writing accompanied by findings of fact and conclusions of law. The commission may issue an opinion in writing in addition to its findings of fact and decision. The decision or order of the commission shall become final and shall be binding upon the petitioner and upon the department of revenue for that case unless an appeal is taken from the decision or order of the commission under s. 73.015. Except in respect to small claims summary proceedings decisions, if the commission construes a statute adversely to the contention of the department of revenue:
SECTION 1798. 73.03 (35) of the statutes is amended to read:
73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds) or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) 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).
SECTION 1799. 73.03 (56) of the statutes is created to read:
73.03 (56) To prepare and submit the report required under s. 66.46 (13).
SECTION 1800. 73.0301 (1) (d) 2. of the statutes is amended to read:
73.0301 (1) (d) 2. A license issued by the department of health and family services under s. 48.66 (1) (a) to a child welfare agency, group home, shelter care facility or day care center, as required by s. 48.60, 48.625, 48.65 or 938.22 (7).
SECTION 1801. 73.0305 of the statutes is amended to read:
73.0305 Revenue limits 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 subch. VII of ch. 121 s. 121.91 (2m) (d). For that limit, 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.
SECTION 1802. 73.09 (4) (c) of the statutes is amended to read:
73.09 (4) (c) Recertification is contingent upon submission of a notarized an application for renewal, at least 60 days before the expiration date of the current certificate, attesting to the completion of the requirements specified in par. (b). Persons applying for renewal on the basis of attendance at the meetings called by the department under s. 73.06 (1) and by meeting continuing education requirements shall submit a $20 recertification fee with their applications. The department may, upon good cause, accept an application for renewal up to one year after the expiration of the current certificate if the applicant has complied with the requirements specified in par. (b).
SECTION 1803. 73.13 of the statutes is created to read:
73.13 Compromising nondelinquent taxes. (1) In this section, "tax" means an amount that is owed to this state under s. 66.75 (1m) (f) 3. or ch. 71, 72, 76, 77, 78 or 139, that is not delinquent, and any addition to tax, interest, penalties, costs or other liability in respect to those amounts.
(2) Any taxpayer may petition the department of revenue to compromise the taxpayer's taxes including the costs, penalties and interest. The petition shall set forth a sworn statement of the taxpayer and shall be in a form that the department prescribes. The department may examine the petitioner under oath concerning the matter and may require the taxpayer to provide the department with financial statements and any other information requested by the department that is related to the petition. If the department finds that the taxpayer is unable to pay the taxes, costs, penalties and interest in full, the department shall determine the amount that the taxpayer is able to pay and shall enter an order reducing the taxes, costs, penalties and interest in accordance with the determination. The order shall provide that the compromise is effective only if paid within 10 days of the date on which the order is issued. The department or its collection agents, upon receipt of the order, shall accept payment in accordance with the order. Upon payment the department shall credit the unpaid portion of the principal amount of the taxes and make appropriate record of the unpaid amount of penalties, costs, and interest accrued to the date of the order. If within 3 years of the date of the compromise order the department ascertains that the taxpayer has an income or property sufficient to enable the taxpayer to pay the remainder of the tax including costs, penalties and interest, the department shall reopen the matter and order the payment in full of the taxes, costs, penalties and interest. Before the entry of the order, a written notice shall be given to the taxpayer advising of the intention of the department to reopen the matter and fixing a time and place for the appearance of the taxpayer if the taxpayer desires a hearing. Upon entry of the order the department shall make an appropriate record of the principal amount of the taxes, penalties, costs and interest ordered to be paid. Such taxes shall be immediately due and payable and shall thereafter be subject to the interest provided by s. 71.82 (2), as that subsection applies to delinquent income and franchise taxes under s. 71.82, and to the delinquent account fee described in s. 73.03 (33m), and the department shall immediately proceed to collect the taxes together with the unpaid portion of penalties, costs, and interest accrued to the date of the compromise order and the fee described in s. 73.03 (33m).
SECTION 1804. 74.41 (1) (intro.) of the statutes is amended to read:
74.41 (1) SUBMISSION OF REFUNDED OR RESCINDED TAXES TO DEPARTMENT. (intro.) By October 1 September 15 of each year, the clerk of a taxation district may submit to the department of revenue, on a form prescribed by the department of revenue, a listing of all general property taxes on the district's tax roll which, subject to sub. (2), meet any of the following conditions:
SECTION 1805. 75.105 (3) of the statutes is amended to read:
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 any or 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.
SECTION 1806. 75.17 of the statutes is created to read:
75.17 Transfer of contaminated land to a municipality. (1) In this section:
(a) "Hazardous substance" has the meaning given in s. 292.01 (5).
(b) "Municipality" means a city, village or town.
(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.
SECTION 1807. 76.025 (1) of the statutes is amended to read:
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), computerized equipment exempt under s. 70.11 (40) 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.
SECTION 1808. 76.03 (1) of the statutes is amended to read:
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.
SECTION 1809. 76.39 (2) of the statutes is amended to read:
76.39 (2) There is levied annually a gross earnings tax in lieu of all property taxes on the car line equipment of a car line company equal to 3% 2.5% of the gross earnings in this state. Every railroad company operating in this state shall, upon making payment to each car line company for use of its cars, withhold 3% 2.5% of the amount constituting the gross earnings in this state of such car line company.
SECTION 1810. 76.81 of the statutes is amended to read:
76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. 70.11 (39), motor vehicles that are exempt under s. 70.112 (5) and, treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a) and computerized equipment that is exempt under s. 70.11 (40). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located.
SECTION 1811. 77.25 (21) of the statutes is created to read:
77.25 (21) Of a time-share property, as defined in s. 707.02 (32).
SECTION 1812. 77.255 of the statutes is amended to read:
77.255 Exemptions from return. No return is required with respect to conveyances exempt under s. 77.25 (1), (2r), (4) or, (11) or (21) from the fee imposed under s. 77.22. No return is required with respect to conveyances exempt under s. 77.25 (2) unless the transferor is also a lender for the transaction.
SECTION 1813. 77.51 (4) (c) 6. of the statutes is amended to read:
77.51 (4) (c) 6. Charges associated with time-share property that is taxable, or that at the time of the charges would be taxable, under s. 77.52 (2) (a) 1. or 2.
SECTION 1814. 77.52 (2) (a) 1. of the statutes is amended to read:
77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, including the furnishing of rooms or lodging through the sale of a all time-share property, as including that defined in s. 707.02 (32), if the use of the rooms or lodging is not fixed at the time of sale as to the starting day or the lodging unit. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual. In this subdivision, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.
SECTION 1815. 77.60 (2) (intro.) of the statutes is amended to read:
77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10 $30 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:
SECTION 1816. 77.76 (3) of the statutes is amended to read:
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).
SECTION 1817. 77.76 (4) of the statutes is amended to read:
