SB45: Bill Text

SB45, s. 1631 Section 1631. 66.46 (13) of the statutes is amended to read:

SB45,818,23 66.46 (13) Report on effects and impact of tax incremental financing. The department of commerce revenue, in cooperation with other state agencies and local governments, shall make a comprehensive report to the governor and the chief clerk of each house of the legislature, for distribution to the legislature under s. 13.172 (2) and to the governor, at the beginning of each biennium, beginning with the 1977 2001-03 biennium, as to the effects and impact of tax incremental financing projects socially, economically and financially.

SB45, s. 1632 Section 1632. 66.462 (1) (c) of the statutes is amended to read:

SB45,819,15 66.462 (1) (c) "Eligible costs" means capital costs, financing costs and administrative and professional service costs for the investigation, removal, containment or monitoring of, or the restoration of soil, air, surface water, sediments or groundwater affected by, environmental pollution, including monitoring costs incurred within 2 years after the date on which the department of natural resources certifies that environmental pollution on the property has been remediated, property acquisition costs, demolition costs including asbestos removal, and removing and disposing of abandoned containers, as defined in s. 292.41 (1), except that for any parcel of land "eligible costs" shall be reduced by any amounts received from persons responsible for the discharge, as defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs of remediating environmental pollution on the property, by any amounts received, or reasonably expected by the political subdivision to be received, from a local, state or federal program for the remediation of contamination in the district that do not require reimbursement or repayment and by the amount of net gain from the sale of the property by the political subdivision.

SB45, s. 1633 Section 1633. 66.462 (1) (i) of the statutes is amended to read:

SB45,819,20 66.462 (1) (i) "Period of certification" means a period of not more than 16 23 years beginning after the department certifies the environmental remediation tax incremental base of a parcel of property under sub. (4) or a period before all eligible costs have been paid, whichever occurs first.

SB45, s. 1634 Section 1634. 66.462 (2) of the statutes is amended to read:

SB45,820,10 66.462 (2) Use of environmental remediation tax increments. A political subdivision that develops, and whose governing body approves, a written proposal to remediate environmental pollution on property owned by the political subdivision may use an environmental remediation tax increment to pay the eligible costs of remediating environmental pollution on contiguous parcels of property that is are not part of a tax incremental district created under s. 66.46 and that is owned by the political subdivision at the time of the remediation and then transferred to another person after the property is remediated, as provided in this section , except that a political subdivision may use an environmental remediation tax increment to pay the cost of remediating environmental pollution of groundwater without regard to whether the property above the groundwater is owned by the political subdivision. No political subdivision may submit an application to the department under sub. (4) until the joint review board approves the political subdivision's written proposal under sub. (3).

SB45, s. 1635 Section 1635. 66.462 (3) (a) of the statutes is amended to read:

SB45,821,6 66.462 (3) (a) Any political subdivision that seeks to use an environmental remediation tax increment under sub. (2) shall convene a joint review board to review the proposal. The board shall consist of one representative chosen by the school district that has power to levy taxes on the property that is remediated, one representative chosen by the technical college district that has power to levy taxes on the property, one representative chosen by the county that has power to levy taxes on the property that is remediated, one representative chosen by the political subdivision city, village or town that has power to levy taxes on the property that is remediated and one public member. If more than one city, village or town, more than one school district, more than one technical college district or more than one county has the power to levy taxes on the property that is remediated, the unit in which is located property that has the greatest value shall choose that representative to the board. The public member and the board's chairperson shall be selected by a majority of the other board members at the board's first meeting. All board members shall be appointed and the first board meeting held within 14 days after the political subdivision's governing body approves the written proposal under sub. (2). Additional meetings of the board shall be held upon the call of any member. The political subdivision that seeks to act under sub. (2) shall provide administrative support for the board. By majority vote, the board may disband following approval or rejection of the proposal.

SB45, s. 1636 Section 1636. 66.462 (4) (a) of the statutes is amended to read:

SB45,821,17 66.462 (4) (a) The political subdivision submits a statement that it has incurred some eligible costs, and includes with the statement a detailed proposed remedial action plan that contains cost estimates for anticipated eligible costs, with respect to the parcel or contiguous parcels of property and the statement details the purpose and amount of the expenditures already made and includes a dated certificate issued by the department of natural resources that certifies that environmental pollution on the parcel of property has been remediated the department of natural resources has approved the site investigation report that relates to the parcel or contiguous parcels in accordance with rules promulgated by the department of natural resources.

SB45, s. 1637 Section 1637. 66.504 (2) of the statutes is amended to read:

SB45,822,5 66.504 (2) Facilities authorized. A municipality may enter into a joint contract with a nonprofit corporation organized for civic purposes and located in the municipality to construct or otherwise acquire, equip, furnish, operate and maintain a facility to be used for municipal and civic activities if a majority of the voters voting in a referendum authorize the municipality to enter into the joint contract. The referendum shall be held at a special election or at a spring primary or election or September primary or general election approve the question of entering into the joint contract or, if the municipality is a school district, at the next spring election or general election to be held not earlier than 45 days after submittal of the issue or at a special election held on the Tuesday after the first Monday in November in an odd-numbered year if that date occurs not earlier than 45 days after submittal of the issue.

SB45, s. 1638 Section 1638. 66.521 (10) (g) of the statutes is repealed.

SB45, s. 1639 Section 1639. 66.88 (11) of the statutes is amended to read:

SB45,822,11 66.88 (11) "Sewerage system" means all facilities of the district for collection, transportation, storage, pumping, treatment and final disposition of sewage. "Sewerage system" does not include any private small sewage system, as defined in s. 145.01 (12) (14m), or any local sewer.

SB45, s. 1640 Section 1640. 66.888 (1) (c) 3. a. of the statutes is amended to read:

SB45,822,16 66.888 (1) (c) 3. a. The weight to be given to the need for private small sewage systems, as defined in s. 145.01 (12) (14m), to maintain the public health and welfare in any area located within the district prior to a redefinition of the boundary but located outside the district after any redefinition of the boundary.

SB45, s. 1641 Section 1641. 66.945 (2) (d) of the statutes is created to read:

SB45,822,19 66.945 (2) (d) No regional planning commission that consists of only one county may be created under this subsection after December 31, 2001.

SB45, s. 1642 Section 1642. 66.945 (3) (b) (intro.) of the statutes is amended to read:

SB45,823,4 66.945 (3) (b) (intro.) For Except as provided in par. (bm), for any region which does not include a city of the first class, the membership composition of a regional planning commission shall be in accordance with resolutions approved by the governing bodies of a majority of the local units in the region, and these units shall have in the aggregate at least half the population of the region. For the purposes of this determination a county, part or all of which is within the region, shall be counted as a local unit, but the population of an approving county shall not be counted. In the absence of the necessary approval by the local units, the membership composition of a commission shall be determined as follows:

SB45, s. 1643 Section 1643. 66.945 (3) (bm) of the statutes is created to read:

SB45,823,8 66.945 (3) (bm) The membership composition of a regional planning commission that includes a county that contains a 2nd class city and that is created after December 31, 2001, shall be as provided in par. (a).

SB45, s. 1644 Section 1644. 66.945 (8) (a) of the statutes is amended to read:

SB45,824,2 66.945 (8) (a) The regional planning commission may conduct all types of research studies, collect and analyze data, prepare maps, charts and tables, and conduct all necessary studies for the accomplishment of its other duties; it may, consistent with the elements specified in s. 66.0295, make plans for the physical, social and economic development of the region, and may, consistent with the elements specified in s. 66.0295, adopt by resolution any plan or the portion of any plan so prepared as its official recommendation for the development of the region; it may publicize and advertise its purposes, objectives and findings, and may distribute reports thereon; it may provide advisory services on regional planning problems to the local government units within the region and to other public and private agencies in matters relative to its functions and objectives, and may act as a coordinating agency for programs and activities of such local units and agencies as they relate to its objectives. All public officials shall, upon request, furnish to the regional planning commission, within a reasonable time, such available information as it requires for its work. In general, the regional planning commission shall have all powers necessary to enable it to perform its functions and promote regional planning. The functions of the regional planning commission shall be solely advisory to the local governments and local government officials comprising the region.

SB45, s. 1645 Section 1645. 66.945 (9) of the statutes is amended to read:

SB45,824,17 66.945 (9) Preparation of master plan for region. The regional planning commission shall have the function and duty of making and adopting a master plan for the physical development of the region. The master plan, with the accompanying maps, plats, charts, programs and descriptive and explanatory matter, shall show the commission's recommendations for such physical development and may include, among other things without limitation because of enumeration, the general location, character and extent of main traffic arteries, bridges and viaducts; public places and areas; parks; parkways; recreational areas; sites for public buildings and structures; airports; waterways; routes for public transit; and the general location and extent of main and interceptor sewers, water conduits and other public utilities whether privately or publicly owned; areas for industrial, commercial, residential, agricultural or recreational development shall contain at least the elements described in s. 66.0295. The regional planning commission may amend, extend or add to the master plan or carry any part or subject matter into greater detail.

SB45, s. 1646 Section 1646. 66.945 (10) of the statutes is amended to read:

SB45,825,12 66.945 (10) Adoption of master plan for region. The master plan shall be made with the general purpose of guiding and accomplishing a coordinated, adjusted and harmonious development of the region which will, in accordance with existing and future needs, best promote public health, safety, morals, order, convenience, prosperity or the general welfare, as well as efficiency and economy in the process of development. The regional planning commission may adopt the master plan as a whole by a single resolution, or, as the work of making the whole master plan progresses, may by resolution adopt a part or parts thereof, any such part to correspond generally with one or more of the functional subdivisions of the subject matter of the plan elements specified in s. 66.0295. The resolution shall refer expressly to the maps, plats, charts, programs and descriptive and explanatory matter, and other matters intended by the regional planning commission to form the whole or any part of the plan, and the action taken shall be recorded on the adopted plan or part thereof by the identifying signature of the chairperson of the regional planning commission and a copy of the plan or part thereof shall be certified to the legislative bodies of the local governmental units within the region. The purpose and effect of adoption of the master plan shall be solely to aid the regional planning commission and the local governments and local government officials comprising the region in the performance of their functions and duties.

SB45, s. 1647 Section 1647. 67.04 (5) (b) 2. of the statutes is repealed.

SB45, s. 1648 Section 1648. 67.05 (6a) (a) 2. a. of the statutes is amended to read:

SB45,825,23 67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election referendum for the purpose of submitting the resolution to the electors for approval or rejection, or direct that the resolution be submitted at the next regularly scheduled primary or spring election or general election to be held not earlier than 45 days after the adoption of the resolution or at a special election held on the Tuesday after the first Monday in November in an odd-numbered year if that date occurs not earlier than 45 days after the adoption of the resolution. The resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum.

SB45, s. 1649 Section 1649. 67.12 (12) (a) of the statutes is amended to read:

SB45,826,9 67.12 (12) (a) Any municipality may issue promissory notes as evidence of indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not limited to paying any general and current municipal expense, and refunding any municipal obligations, including interest on them. Each note, plus interest if any, shall be repaid within 10 years after the original date of the note, except that notes issued under this section for purposes of ss. 145.245 (12m), 281.58 and, 281.59, 281.60 and 281.61, or to raise funds to pay a portion of the capital costs of a metropolitan sewerage district, shall be repaid within 20 years after the original date of the note.

SB45, s. 1650 Section 1650. 69.30 (1) (am) of the statutes is created to read:

SB45,826,11 69.30 (1) (am) "Family care district" has the meaning given in s. 46.2805 (5).

SB45, s. 1651 Section 1651. 69.30 (2) of the statutes is amended to read:

SB45,826,19 69.30 (2) A financial institution, state agency, county department, Wisconsin works agency or, service office or family care district or an employe of a financial institution, state agency, county department, Wisconsin works agency or, service office or family care district is not subject to s. 69.24 (1) (a) for copying a certified copy of a vital record for use by the financial institution, state agency, county department, Wisconsin works agency or, service office or family care district, including use under s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".

SB45, s. 1652 Section 1652. 70.11 (2) of the statutes is amended to read:

SB45,827,10 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0735, family care district under s. 46.2895 or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes which is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

SB45, s. 1653 Section 1653. 70.11 (35) of the statutes is amended to read:

SB45,827,13 70.11 (35) Cultural and architectural landmarks. Property described in s. 234.935 (1), 1997 stats.

SB45, s. 1654 Section 1654. 70.11 (40) of the statutes is created to read:

SB45,827,16 70.11 (40) Computerized equipment. Fax machines, copiers, cash registers and automatic teller machines.

SB45, s. 1655 Section 1655. 70.114 (1) (c) of the statutes is amended to read:

SB45,827,22 70.114 (1) (c) "Land" means state forests, as defined in s. 28.02 (1), that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under s. 27.01 and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.0912, 23.27, 23.29, 23.293, 23.31 or 29.749 (1).

SB45, s. 1656 Section 1656. 70.36 (1m) of the statutes is amended to read:

SB45,828,3 70.36 (1m) Any person, firm or corporation that fails to include information on property that is exempt under s. 70.11 (39) on the report under s. 70.35 shall forfeit $10 for every $100 $1,000 or major fraction thereof that is not reported.

SB45, s. 1657 Section 1657. 70.64 (1) (title) of the statutes is amended to read:

SB45,828,5 70.64 (1) (title) By tax appeals commission the department.

SB45, s. 1658 Section 1658. 70.64 (1) of the statutes is renumbered 70.64 (1) (b) and amended to read:

SB45,828,21 70.64 (1) (b) The assessment and determination of the relative value of taxable general property in any county or taxation district, made by the department of revenue under s. 70.57, may be reviewed, and a redetermination of the value of such property may be made by the tax appeals commission department, upon appeal by the county or taxation district. The filing of such an appeal in the manner provided in this section by any county or taxation district shall impose upon the commission department the duty, under the powers conferred upon it by s. 73.01 (4) (a) 73.03, to review the assessment complained of. If, in its judgment based upon the testimony, evidence and record made on the preliminary hearing of such appeal, the commission department finds such an assessment to be unequal and discriminatory, it shall determine to correct such the assessment to bring it into substantial compliance with law. Except as provided in this section, the appeal shall be taken and such review and redetermination shall be made as provided in ss. 73.01 and 73.015 and under the rules governing the procedure of the commission.

SB45, s. 1659 Section 1659. 70.64 (1) (a) of the statutes is created to read:

SB45,828,23 70.64 (1) (a) In this section, "department" means the department of revenue.

SB45, s. 1660 Section 1660. 70.64 (2) of the statutes is amended to read:

SB45,829,13 70.64 (2) Authorization of appeals. To authorize such an appeal to the department, an order or resolution directing the same to be taken shall be adopted by the governing body of the county or taxation district taking the appeal at a lawful meeting of the governing body. When After an appeal shall have been is authorized the prosecution of it shall be in charge of by the governing body of a county or taxation district, the chairperson of the county board or the county administrator, or of the chairperson, mayor or president of the taxation district taking the appeal shall prosecute the appeal unless otherwise directed by the governing body of the county or taxation district taking the appeal. The officers or committee in charge of the appeal may employ attorneys to conduct the appeal. After authorizing an appeal as provided in this subsection, any 2 or more taxation districts in the same county or any 2 or more school districts located in whole or in part in the same county may join in taking and prosecuting an appeal.

SB45, s. 1661 Section 1661. 70.64 (3) (intro.) of the statutes is amended to read:

SB45,829,17 70.64 (3) Form of appeal. (intro.) To accomplish an appeal there shall be filed with the tax appeals commission department on or before October 15 an appeal in writing setting forth:

SB45, s. 1662 Section 1662. 70.64 (3) (a) of the statutes is amended to read:

SB45,829,21 70.64 (3) (a) That the county or taxation district, naming the same, appeals to the tax appeals commission department from the assessment made by the department of revenue under s. 70.57, specifying the date of such assessment.

SB45, s. 1663 Section 1663. 70.64 (4) of the statutes is amended to read:

SB45,830,5 70.64 (4) Certified copies. Upon the filing of such an appeal, the clerk of the county or taxation district, without delay, shall prepare certified copies of it the appeal, together with certified copies of the value established by the department of revenue from which the appeal is taken and a complete list showing the clerk of each taxation district within the county and the post-office address of each. The clerk shall mail by certified mail 4 sets of certified copies to the tax appeals commission and one set of the copies to the department of revenue, and one set each to the county clerk and the clerk of each taxation district within the county.

SB45, s. 1664 Section 1664. 70.64 (5) of the statutes is amended to read:

SB45,831,16 70.64 (5) Appearance. Not later than Within 30 days after the clerk of the county or taxation district has mailed the certified copies under sub. (4), unless the time is extended by order of the tax appeals commission department, any county, town, city or village may cause an appearance to be entered in its behalf before the commission in support of or municipality may file a verified petition with the department under sub. (3) and have the department enter an appearance on its behalf supporting the appeal and uniting with the appellant for the relief demanded; and by verified petition or statement showing grounds therefor. Any county or municipality may apply for other or further review and redetermination than that demanded in the appeal by filing a verified petition with the department under sub. (3) that specifies the grounds for other or further review and redetermination. Within the same time the 30 days from the date on which the clerk of a county or taxation district mailed certified copies under sub. (4), a county , town, city or village in the county may in the same manner have its appearance entered in opposition to or municipality may file a verified petition with the department under sub. (3) and have the department enter an appearance in its behalf opposing the appeal and to the relief demanded. Such Petitions and appearances under this subsection shall be authorized in the manner for authorizing an appeal as provided under sub. (2). When so authorized the interests of the county, town, city or village authorizing it shall be in the charge of After a petition or appearance is authorized under sub. (2), the chairperson, administrator, mayor or president thereof of the county or municipality that made the authorization under sub. (2) shall protect the county's or municipality's interests in the appeal and may employ an attorney to protect the county's or municipality's interests unless otherwise directed by the governing body authorizing such a petition or appearance; and attorneys may be employed in that behalf. In such appearances any under sub. (2). Any 2 or more of the towns, cities and villages municipalities of the a county may join in a petition or appearance if united in support of or in opposition to the supporting or opposing an appeal. Four copies of each appearance, or petition or statement mentioned in under this subsection shall be filed in the offices of the tax appeals commission and a copy of each mailed by certified mail to with the department of revenue, and a copy of each appearance or petition shall be sent by certified mail to the county clerk, and to the clerk of each town, city and village municipality within the county, and a copy to the attorney authorized to appear on behalf of the county or any town, city or village on behalf of any municipality within the county.

SB45, s. 1665 Section 1665. 70.64 (6) of the statutes is amended to read:

SB45,832,15 70.64 (6) Hearing. As soon as practicable, the commission department shall set a time and place for preliminary the hearing of such an appeal. At least 10 days before the time set for such a hearing, the commission department shall cause send notice thereof to be mailed of the hearing by certified mail to the county clerk and to the attorney or the clerk of each town, city and village municipality in whose behalf an appearance has been entered in the matter of such appeal, and to the clerk of each interested town, city or village which that has not appeared, and mail a like notice to the clerk of the taxation district taking such the appeal and to the department of revenue. The department of revenue shall be prepared to present to the commission at such time during the course of the hearings as the commission requires, the full value of all property subject to general property taxation in each town, village and city of the county, as determined by the department according to s. 70.57 (1) or in the case of a complaint by a taxation district under a county assessor such information as the department has in its possession. Said. The department may adjourn and reschedule the hearing may be adjourned, in the discretion of the tax appeals commission of an appeal, as often and to such times and places as may be necessary in order to determine the facts. If satisfied that no substantial injustice has been done in the appealed taxation district assessment appealed from, the commission department in its discretion may dismiss such the appeal. If satisfied that substantial injustice has been done in the appealed taxation district assessment, the commission department shall determine to revalue any or all of the taxation districts in the county, which it deems as necessary, in a manner which in its judgment is best calculated to secure substantial justice.

SB45, s. 1666 Section 1666. 70.64 (7) of the statutes is amended to read:

SB45,833,14 70.64 (7) Redetermination. The commission After a hearing under sub. (6), the department shall then proceed to redetermine the value of the taxable general property in such any of the taxation districts in the county as it deems necessary. It may include in such redetermination other taxation districts than first determined upon and may include all of the taxation districts in said county, if at any time during the progress of its investigations or revaluations it is satisfied that such course is necessary in order to accomplish substantial justice and to secure the relative equality as between of the value of the taxable general property in all of the taxation districts in such the county. It The department shall make careful investigation of redetermine the value of the taxable general property in the several a taxation districts to which such review and redetermination shall extend, in any manner which in its judgment is best calculated district to obtain the fair, full value of such the property. The commission department may employ such and fix the compensation of experts and other assistants as may be that are necessary, and fix their compensation for a redetermination of the value of taxable general property under this subsection. In making such investigations redetermining the value of taxable general property under this subsection, the commission department and all persons employed therein by the commission department shall have all the authority possessed by of assessors so far as applicable, including the authority to administer oaths and to examine property owners and witnesses under oath as to the quantity and value of the property subject to assessment belonging to any person or within any taxation district to which the investigation shall extend redetermination under this subsection.

SB45, s. 1667 Section 1667. 70.64 (8) of the statutes is repealed.

SB45, s. 1668 Section 1668. 70.64 (9) of the statutes is amended to read:

SB45,834,2 70.64 (9) Testimony. The tax appeals commission department may take testimony under subs. (6) and (7). Witnesses summoned at the instance of said commission by the department shall be compensated at the rates provided by law for witnesses in courts of record, the same to be audited and paid the same as other claims against the state, upon the certificate of said commission. If any property owner or other the department. Any person makes any false statement who testifies falsely to said commission the department or to any person employed by it upon the department about any matter under investigation that person under this section shall be subject to all the forfeitures and penalties imposed by law for false statements to assessors and boards of review under s. 70.36.

SB45, s. 1669 Section 1669. 70.64 (10) of the statutes is amended to read:

SB45,834,17 70.64 (10) Determination. The tax appeals commission department shall make its a determination upon such an appeal without unreasonable delay and shall file a copy thereof of its determination in the office of the county clerk and mail by certified mail a like copy to the department of revenue and of its determination to the clerk and attorney of the taxation district appealing, and a copy to the clerk and attorney of each taxation district having that appeared at the hearing of the appeal. In such its determination the commission department shall set forth the relative value of the taxable general property in each town, city and village municipality of such the county as found by them, and what the sum, if any, that shall be added to or deducted from the aggregate value of taxable property in each such taxation district as fixed in the determination of the department of revenue from which such appeal was taken in order to produce a relatively just and equitable taxation district assessment. Such determination shall be final A determination by the department under this section may be appealed to the tax appeals commission under s. 73.01 (5).

SB45, s. 1670 Section 1670. 70.64 (11) of the statutes is amended to read:

SB45,835,15 70.64 (11) Computation. The department's determination of the commission under sub. (10) shall not affect the validity of taxes apportioned in accordance with according to the appealed taxation district assessment from which such appeal was taken; but if it is determined. If the department determines upon such appeal that such a taxation district assessment is relatively unequal, such inequality shall be remedied and compensated the department shall remedy the inequality in the apportionment of state and county taxes in such the county of the taxation district in the next apportionment following the department's determination of said commission in the following manner: under sub. (10). Each town, city and village whose municipality where the department determined that a valuation in such a taxation district assessment was determined by said commission to be relatively too high shall be credited a sum equal to the amount of taxes charged to it upon such based on the unequal assessment in excess of the amount equitably chargeable thereto of taxes charged to it according to the department's determination of the commission; and each town, city and village whose under sub. (10). Each municipality where the department determined that a valuation in such a taxation district assessment was determined by said commission to be relatively too low shall be charged, in addition to all other taxes, a sum equal to the difference between the amount of taxes charged thereto upon such to it based on the unequal assessment and the amount which should have been of taxes charged thereto to it according to the department's determination of the commission under sub. (10). The department of revenue shall aid the county clerk in making the proper computations.

SB45, s. 1671 Section 1671. 70.64 (12) of the statutes is amended to read:

SB45,836,21 70.64 (12) Expenses. The tax appeals commission department shall transmit to the county clerk of the county where an appeal under this section originated, with its determination on such appeal under sub. (10), a statement of all expenses incurred therein by or at the instance of the commission, which the department to hear and investigate an appeal under this section. The statement shall include the actual expenses of the commission department and of the regular employes of the commission department, the compensation and actual expenses of all other persons employed by it the department under sub. (7) and the fees of officers employed and witnesses summoned at its instance. A by the department. The department shall file a duplicate of such the statement shall be filed in the office of submitted under this subsection with the department of administration. Such The expenses contained in a statement under this subsection shall be audited upon the certificate of the commission department of revenue, and paid out of the state treasury, in the first instance, as other claims against the state are audited and paid. The amount of such the expenses shall be a special charge against such the county where an appeal under this section originated and shall be included in the next apportionment and certification of state taxes and charges, and collected from such the county, as other special charges are certified and collected. Unless otherwise directed by the commission department of revenue in its determination upon such appeal, the county clerk, in the next apportionment of state and county taxes, shall apportion the amount of such special charges to and among the towns, cities and villages in such the municipalities in the county whose where relative valuations were increased in the department of revenue's determination of the commission under sub. (10) in proportion to the amount of such the increase in each of them respectively. The apportionment of such expenses included in the statement under this subsection shall be set forth in the department of revenue's determination of the commission under sub. (10). The amount so of expenses apportioned to each such town, city and village municipality shall be charged upon its tax roll and shall be collected and paid over to the county treasurer as other state taxes and special charges are collected and paid.

SB45, s. 1672 Section 1672. 70.75 (6) of the statutes is created to read:

SB45,836,24 70.75 (6) Review. Review of the reassessments of the department under this section shall be by appeal to the tax appeals commission under s. 73.01 (5).

SB45, s. 1673 Section 1673. 70.85 (4) (c) of the statutes is amended to read:

SB45,837,3 70.85 (4) (c) Appeal of the determination of the department of revenue shall be by an action for certiorari in the circuit court of the county in which the property is located appeal to the tax appeals commission under s. 73.01 (5).

SB45, s. 1674 Section 1674. 71.01 (16) of the statutes is amended to read:

SB45,837,13 71.01 (16) "Wisconsin taxable income" of natural persons means Wisconsin adjusted gross income less the Wisconsin standard deduction, less the personal exemption described under s. 71.05 (23), with losses, depreciation, recapture of benefits, offsets, depletion, deductions, penalties, expenses and other negative income items determined according to the manner that income is or would be allocated, except that the negative income items on individual or separate returns for net rents and other net returns which are marital property attributable to the investment, rental, licensing or other use of nonmarital property shall be allocated to the owner of the property.

SB45, s. 1675 Section 1675. 71.04 (4) of the statutes is amended to read:

SB45,838,10 71.04 (4) Nonresident allocation and apportionment formula. Nonresident individuals and nonresident estates and trusts engaged in business within and without the state shall be taxed only on such income as is derived from business transacted and property located within the state. The amount of such income attributable to Wisconsin may be determined by an allocation and separate accounting thereof, when the business of such nonresident individual or nonresident estate or trust within the state is not an integral part of a unitary business, but the department of revenue may permit an allocation and separate accounting in any case in which it is satisfied that the use of such method will properly reflect the income taxable by this state. In all cases in which allocation and separate accounting is not permissible, the determination shall be made in the following manner: for all businesses except financial organizations, public utilities, railroads, sleeping car companies and car line companies there shall first be deducted from the total net income of the taxpayer the part thereof (less related expenses, if any) that follows the situs of the property or the residence of the recipient. The For taxable years beginning before January 1, 2000, the remaining net income shall be apportioned to Wisconsin this state by use of an apportionment fraction composed of a sales factor representing 50% of the fraction, a property factor representing 25% of the fraction and a payroll factor representing 25% of the fraction. For taxable years beginning on or after January 1, 2000, the remaining net income shall be apportioned to this state by use of an apportionment fraction composed of the sales factor under sub. (7).

SB45, s. 1676 Section 1676. 71.04 (5) (intro.) of the statutes is amended to read:

SB45,838,13 71.04 (5) Property factor. (intro.) For purposes of sub. (4) and for taxable years beginning before January 1, 2000: