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, s. 155
1Section 155. 70.46 (4) of the statutes, as created by 1997 Wisconsin Act 237,
2is amended to read:
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.
SB146, s. 156 9Section 156. 70.995 (12) (a) of the statutes, as affected by 1997 Wisconsin Acts
1035
and 250, is amended to read:
SB146,50,611 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.
Note: The stricken blank was inserted by 1997 Wis. Act 250, but was rendered
surplusage by the treatment of this provision by 1997 Wis. Act 35.
SB146, s. 157 7Section 157. 71.05 (6) (b) 25. of the statutes is amended to read:
SB146,50,168 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, s. 158 17Section 158. 71.07 (8) (a) 2. of the statutes, as created by 1997 Wisconsin Act
1827
, is reenacted to read:
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, s. 159 1Section 159. 71.78 (1m), (2) and (3) of the statutes, as created by 1997
2Wisconsin Act 323
, are renumbered 71.78 (1m) (a), (b) and (c) and amended to read:
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.
SB146,51,97 (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.
SB146,51,1110 (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.
SB146, s. 160 12Section 160. 71.83 (2) (a) 3m. of the statutes, as created by 1997 Wisconsin Act
13323
, is amended to read:
SB146,51,1614 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, s. 161 17Section 161. 73.0301 (1) (d) 1. of the statutes, as created by 1997 Wisconsin Act
18237
, is amended to read:
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, s. 162 20Section 162. 75.105 (3) of the statutes, as created by 1997 Wisconsin Act 27,
21is amended to read:
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:
SB146,52,77 75.16 (form)
SB146,52,88 To all to whom these presents shall come, greeting:
SB146,52,219 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:
SB146,53,222 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.
SB146,53,73 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)
SB146,53,88 [L. S.]
SB146,53,99 A. B.
SB146,53,1010 (Here give official designation.)
SB146,53,1111 Done in presence of
SB146,53,1212 ....
SB146,53,1313 ....
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:
SB146,53,15 1577.79 (title) Relation to subchapter subch. III.
Note: Inserts abbreviation consistent with current style.
SB146, s. 165 16Section 165. The treatment of 83.08 (1) of the statutes by 1997 Wisconsin Act
17253
is not repealed by 1997 Wisconsin Act 282. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 166 18Section 166. 84.095 of the statutes, as created by 1997 Wisconsin Act 91, is
19renumbered 84.093.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b). 1997 Wis. Act
282
also created a provision numbered s. 84.095.
SB146, s. 167
1Section 167. 94.64 (6) of the statutes, as affected by 1997 Wisconsin Act 27, is
2amended to read:
SB146,54,83 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.
SB146, s. 168 9Section 168. 95.60 (4s) (b) of the statutes, as created by 1997 Wisconsin Act 27,
10is amended to read:
SB146,54,1311 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.
SB146, s. 169 14Section 169. 100.209 of the statutes, as created by 1997 Wisconsin Act 260, is
15renumbered 100.2095.
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.
SB146, s. 170 16Section 170. 100.26 (2) of the statutes, as affected by 1997 Wisconsin Acts 253
17and 283, is amended to read:
SB146,54,2018 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.
Note: The stricken "3" was inserted by 1997 Wis. Act 253, but was rendered
without effect by the treatment of this provision by 1997 Wis. Act 283.
SB146, s. 171
1Section 171. 101.132 (2) (c) 2. of the statutes, as affected by 1997 Wisconsin Act
2237
, section 347, is amended to read:
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).
Note: There is no s. 101.132 (2) (e) 3.
SB146, s. 172 16Section 172. The treatment of 104.07 (2) of the statutes by 1997 Wisconsin Act
17112
is not repealed by 1997 Wisconsin Act 237. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 173 18Section 173. The treatment of 114.33 (6) of the statutes by 1997 Wisconsin Act
19253
is not repealed by 1997 Wisconsin Act 282. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 174 20Section 174. 115.28 (21) of the statutes is repealed.
Note: By its terms this subsection does not apply after June 30, 1996.
SB146, s. 175 21Section 175. 115.28 (24) of the statutes is amended to read:
SB146,56,7
1115.28 (24) Priority in awarding grants. Give priority in awarding grants to
2local community organizations under sub. (21) and to school boards under ss. 115.36
3and 115.362, and in awarding grants from federal funds received under 20 USC 2301
4to 2471, 20 USC 4601 to 4665 and 29 USC 1602 (b) (1), to programs that provide more
5than one of the educational services specified under sub. (21), s. 115.36, 115.362,
6115.915, 118.01 (2) (d) 7. or 8. or 118.153 or 20 USC 2301 to 2471, 20 USC 4601 to 4665
7or 29 USC 1602 (b) (1).
Note: See the previous section of this bill.
SB146, s. 176 8Section 176. 115.42 of the statutes, as created by 1997 Wisconsin Act 298, is
9renumbered 115.425.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b). 1997 Wis. Act
237
also creates a provision numbered s. 115.42.
SB146, s. 177 10Section 177. The treatment of 116.032 (1) of the statutes by 1997 Wisconsin
11Act 237
is not repealed by 1997 Wisconsin Act 238. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 178 12Section 178. The treatment of 116.08 (4) of the statutes by 1997 Wisconsin Act
13164
is not repealed by 1997 Wisconsin Act 238. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 179 14Section 179. The treatment of 117.05 (1m) of the statutes by 1997 Wisconsin
15Act 27
is not repealed by 1997 Wisconsin Act 286. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 180 16Section 180. The treatment of 117.05 (9) (a) (intro.) of the statutes by 1997
17Wisconsin Act 27
is not repealed by 1997 Wisconsin Act 286. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 181 18Section 181. 117.05 (9) (b) of the statutes, as affected by 1997 Wisconsin Acts
1927
and 286, is amended to read:
SB146,57,8
1117.05 (9) (b) The clerk of the school district ordering the dissolution or
2requesting review shall pay the fee under par. (a) 3. or 4. to the state superintendent.
3The clerk of each affected school district shall pay the fee under par. (a) 1. to the
4department state superintendent. The department state superintendent shall
5allocate the fee under par. (a) 1. among the school districts from which territory is
6being detached to create a new school district if there is more than one such school
7district. The secretary of the board shall forward the fees collected under par. (a) 1.
8and 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.
SB146, s. 182 9Section 182. The treatment of 117.30 (1) of the statutes by 1997 Wisconsin Act
1027
is not repealed by 1997 Wisconsin Act 286. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 183 11Section 183. 118.30 (2) (b) 1. of the statutes, as affected by 1997 Wisconsin Act
12164
, is amended to read:
SB146,57,1413 118.30 (2) (b) 1. If a pupil is enrolled in a special education program under
14subch. V of ch. 115, the school board shall comply with s. 115.77 (1) (1m) (bg).
Note: Corrects cross-reference. There is no s. 115.77 (1) (bg).
SB146, s. 184 15Section 184. The treatment of 119.04 (1) of the statutes by 1997 Wisconsin Acts
1677
, 113 and 240 is not repealed by 1997 Wisconsin Act 335. All treatments stand.
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