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18In Circuit Court for .... County
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Complaint for ....
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Before ...., .... Court Commissioner.
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Heard the .... day of ...., ....(year)
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To the County Board of .... County:
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1I hereby certify that in the foregoing entitled action the following named
2persons rendered services and attended before me in the capacity stated. I further
3certify that
they the following named persons are severally entitled to the amounts
4specified below for services, attendance and travel, that the services were actually
5and necessarily rendered, and that the action was prosecuted in good faith:
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A.B. .... (constable or sheriff), actually and necessarily traveled in serving the
7.... herein, .... miles, and attended court .... days, and is entitled to $.... for other just
8and lawful services in the cause, and in all is entitled to $.....
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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.
SB146, s. 148
10Section
148. 62.09 (7) (e) of the statutes is amended to read:
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62.09
(7) (e) Whenever a city official in that official's official capacity
is 12proceeded against or obliged to proceed before any court, board or commission, to
13defend or maintain his or her official position, or because of some act arising out of
14the performance of that official's official duties, and that official has prevailed in such
15proceeding, or the council has ordered the proceeding discontinued, the council may
16provide for payment to such official such sum as it sees fit, to reimburse the official
17for the expenses reasonably incurred for costs and attorney fees.
Note: Inserts necessary word for proper grammar.
SB146,46,920
66.076
(1) (a) In addition to all other methods provided by law, any
21municipality may construct, acquire or lease, extend or improve any plant and
22equipment within or without its corporate limits for the collection, transportation,
1storage, treatment and disposal of sewage or storm water and surface water,
2including the lateral, main and interceptor sewers necessary in connection
3therewith, and any town, village or city may arrange for the service to be furnished
4by a metropolitan sewerage district or joint sewerage system. Except as provided in
5s. 66.60 (6m), payment for a sewerage project
or service described in this paragraph,
6or any part of the
such project
or service, may be provided from the general fund, from
7taxation, special assessments, sewerage service charges, or from the proceeds of
8either municipal obligations, revenue bonds or from any combination of these
9enumerated methods of financing.
Note: Each "or" is added to correct grammar. The interaction of the treatments by
1997 Wis. Acts 53 and
213 renders "such" surplusage.
SB146, s. 150
10Section
150. 66.91 (5) (d) 2. of the statutes is amended to read:
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66.91
(5) (d) 2. Any city, town or village may collect and tax charges made by
12it to users in the same manner as water rates are taxed and collected under s. 66.069
13(1) or 66.071 (1) (e). Charges taxed under this subdivision are a lien upon the
14property 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.
SB146, s. 151
15Section
151. 70.11 (12) (a) of the statutes is amended to read:
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70.11
(12) (a) Property owned by units which are organized in this state of the
17following organizations: the Salvation Army, the Boy Scouts of America, the Boys'
18Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for
19them of property used for the purposes of those organizations, provided no pecuniary
20profit results to any individual owner or member.
(a) Property owned by units which
21are organized in this state of the following organizations: the Boy Scouts of America,
1the Boys' Clubs of America, the Girl Scouts or Camp Fire Girls or any person as
2trustee for them of property used for the purposes of those organizations, provided
3no pecuniary profit results to any individual owner or member.
Note: The prior version of this provision was inadvertently not deleted from the
printed statutes.
SB146,47,156
70.395
(2) (dg) Each person constructing a metalliferous mining site shall pay
7to the department of revenue for deposit in the investment and local impact fund, as
8a construction fee, an amount sufficient to make the construction period payments
9under par. (d) 5. in respect to that site. Any person paying a construction fee under
10this paragraph may credit against taxes due under s. 70.375 an amount equal to the
11payments that the taxpayer has made under this paragraph, provided that the credit
12does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
13make the first-dollar payments under
subds. par. (d) 1., 2. and 2m. for that year in
14respect to the taxpayer's mine. Any amount not creditable because of that limitation
15in 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.
SB146,48,418
70.44
(1) Real or personal property omitted from assessment in any of the 2
19next previous years, unless previously reassessed for the same year or years, shall
20be entered once additionally for each previous year of such omission, designating
21each such additional entry as omitted for the year
.... of omission and affixing a just
22valuation to each entry for a former year as the same should then have been assessed
1according to the assessor's best judgment, and taxes shall be apportioned, using the
2net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
3section shall not apply to manufacturing property assessed by the department of
4revenue under s. 70.995.
SB146, s. 154
5Section
154. 70.45 of the statutes is amended to read:
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670.45 Return and examination of rolls. When the assessment rolls have
7been completed in cities of the 1st class, they shall be delivered to the commissioner
8of assessments, in all other cities to the city clerk, in villages to the village clerk and
9in towns to the town clerk. At least 15 days before the first day on which the
10assessment rolls are open for examination, these officials shall have published a
11class 1 notice if applicable, or posted notice, under ch. 985, in anticipation of the roll
12delivery as provided in s. 70.50, that on certain days, therein named, the assessment
13rolls will be open for examination by the taxable inhabitants, which notice may
14assign a day or days for each ward, where there are separate assessment rolls for
15wards, for the inspection of rolls. The assessor shall be present for at least 2 hours
16while the assessment roll is open for inspection. Instructional material under s.
1773.03
(52) (54) shall be available at the meeting. On examination the commissioner
18of assessments, assessor or assessors may make changes that are necessary to
19perfect the assessment roll or rolls, and after the corrections are made the roll or rolls
20shall be submitted by the commissioner of assessments or clerk of the municipality
21to 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.
SB146,49,83
70.46
(4) No board of review may be constituted unless it includes at least one
4voting member who, within 2 years of the board's first meeting, has attended a
5training session under s. 73.03
(54) (55) and unless that member is the municipality's
6chief executive officer or that officer's designee. The municipal clerk shall provide
7an affidavit to the department of revenue stating whether the requirement under
8this 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.
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70.995
(12) (a) The department of revenue shall prescribe a standard
12manufacturing property report form that shall be submitted annually for each real
13estate parcel and each personal property account on or before March 1 by all
14manufacturers whose property is assessed under this section. The report form shall
15contain all information
deemed considered necessary by the department and shall
16include, without limitation, income and operating statements, fixed asset schedules
17and a report of new construction or demolition. Failure to submit the report shall
18result in denial of any right of redetermination by the state board of assessors or the
19tax appeals commission. If any property is omitted or understated in the assessment
20roll in any of the next 5 previous years, the assessor shall enter the value of the
21omitted or understated property once for each previous year of the omission or
22understatement. The assessor shall designate each additional entry as omitted or
23understated for the year
.... of omission or understatement. The assessor shall affix
1a just valuation to each entry for a former year as it should have been assessed
2according to the assessor's best judgment. Taxes shall be apportioned and collected
3on the tax roll for each entry, on the basis of the net tax rate for the year of the
4omission, taking into account credits under s. 79.10, and interest shall be added at
5the rate of 0.0267% per day for the period of time between the date when the form
6is required to be submitted and the date when the assessor affixes the just valuation.
SB146, s. 157
7Section
157. 71.05 (6) (b) 25. of the statutes is amended to read:
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71.05
(6) (b) 25. All gains that are not excluded from taxation under subd. 9.,
9on business assets or on assets used in farming, including shares in a corporation or
10trust that meets the standards under s. 182.001 (1), or both, held more than one year,
11that are sold or otherwise disposed of to persons who are related to the seller or
12transferor by blood, marriage or adoption within the 3rd degree of kinship as
that
13term is used in s. 852.03 (2) determined under s. 990.001 (16), as computed under the
14Internal Revenue Code, not including amounts treated as ordinary income for
15federal income tax purposes because of the recapture of depreciation or any other
16reason.
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.
SB146,50,2219
71.07
(8) (a) 2. If the taxpayer is an individual, the taxpayer files an individual
20return, and has adjusted gross income of at least $30,000 but less than $31,000 in
21the year to which the claim relates, the amount obtained by subtracting from $25
222.5% 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.
SB146,51,63
71.78
(1m) (a) No person, except the person who filed the return or claim, may
4inspect a return or claim that is filed under this chapter unless that person does so
5in performing the duties of his or her position. Violation of this
subsection paragraph 6by a state employe is grounds for dismissal.
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(b) If any person is charged with a violation of
sub. (1m) par. (a), the secretary
8of revenue shall notify each taxpayer whose return or claim was improperly
9inspected by that person.
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(c) Any person who is notified under
sub. (2) par. (b) may bring an action for
11damages 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.
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71.83
(2) (a) 3m. `Browsing in records.' Any person who violates s. 71.78 (1m)
15(a) shall upon conviction be fined not less than $100 nor more than $500 or
16imprisoned 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.
SB146,51,1919
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).
SB146,52,5
175.105
(3) Administration. Upon the cancellation of all or a portion of real
2property taxes under sub. (2), the county treasurer shall execute and provide to the
3owner of the property a statement identifying the property for which taxes have been
4cancelled canceled and shall enter on the tax certificate the date upon which the
5taxes were
cancelled canceled and the amount of taxes
cancelled canceled.
Note: Inserts preferred spelling.
SB146, s. 163
6Section
163. 75.16 (form) of the statutes is amended to read:
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To all to whom these presents shall come, greeting:
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Whereas, ...., treasurer of the county of ...., has deposited in the office of the
10county clerk of the county of ...., in the state of Wisconsin, a tax certificate of said
11county, whereby it appears, as the fact is, that the following described piece (or
12pieces) or parcel (or parcels) of land lying and being situated in the county of ...., to
13wit: (Here describe the lands) was (or were) included in the tax certificate issued to
14the county of .... on
August 15 .... ...., ....
(year) (date), for the nonpayment of real
15property taxes, special assessments, special charges or special taxes, in the amount
16of .... dollars and .... cents, in the whole, which sum was the amount assessed and due
17and unpaid on said tract (or several tracts) of land, and whereas it further appears,
18as the fact is, that the owner (or owners) or claimant (or claimants) of said land has
19(or have) not redeemed from said certificate the lands which were included as
20aforesaid, and said lands continue to remain unredeemed, whereby said described
21lands have become forfeited and the said county is entitled to a conveyance thereof:
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Now, therefore, know all by these presents that the county of ...., in said state,
23and the state of Wisconsin, in conformity to law, have given and hereby do give, grant
24and convey the tract (or several tracts) of land above described, together with the
1hereditaments and appurtenances, to the said county of .... and its assigns, to their
2sole use and benefit forever.
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In testimony whereof, I, ...., the clerk of the county of ...., have executed this deed
4pursuant to and in virtue of the authority in me vested by the statutes of the state
5of Wisconsin, and for and on behalf of said state and the county of .... aforesaid, and
6have hereunto subscribed my name officially and affixed the seal of the said .... (name
7it), at .... in said county of ...., this .... day of ...., .... (year)
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(Here give official designation.)
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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.
SB146, s. 164
14Section
164. 77.79 (title) of the statutes is amended to read:
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1577.79 (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.
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94.64
(6) Records. A person who manufactures, sells or distributes fertilizer
4in this state shall keep records showing the grades and quantities of fertilizer
5manufactured, sold or distributed in this state. The person shall keep the records
6relating to the 12 months covered by a report under
par. sub. (5) (a) 1. for at least 24
7months following the date of filing the report. The person shall make the records
8available 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.
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95.60
(4s) (b) In consultation with the department of natural resources,
12promulgate rules specifying fish health standards and requirements for certifying
13that 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.
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100.26
(2) Any person violating s. 100.02 shall be fined not less than $50 nor
19more than $3,000 or imprisoned for not less than 30 days nor more than
3 4 years and
206 months or both.
SB146,55,153
101.132
(2) (c) 2. The department may grant a variance from the requirements
4relating to exterior accessibility under par. (a) 1. or (b), or from administrative rules
5promulgated under par. (e) 2.
or 3., if the person designing, constructing or
6remodeling the housing shows that meeting those requirements is impractical
7because of the terrain or unusual characteristics of the site. The department shall
8use a slope analysis of the undisturbed site for covered multifamily housing under
9par. (a) or the existing site for remodeling under par. (b) to determine the minimum
10number of accessible entrances at each site, with a minimum goal of exterior
11accessibility of 50% of the dwelling units of covered multifamily housing at one site.
12The department may impose specific conditions in granting a variance to promote
13exterior accessibility of the housing to persons with disabilities. If the department
14finds that exterior accessibility is impractical as to all dwelling units at a site, it may
15grant a waiver from the requirements under par. (a) 1. or (b).