Amendment JR2 AA1-ASA1-AB1

AB1-ASA1-AA1,96,6 " Section 150bq. 59.60 (13) (c) of the statutes, as created by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1-AA1,96,11 59.60 (13) (c) Subject to par. (d), the board may withdraw amounts from the tax stabilization fund, by a three-quarters vote of the members-elect, or by a majority vote of the members-elect if the county's total levy rate, as defined in s. 59.605 (1) (g), 1999 stats., is projected by the board to increase by more than 3% in the current fiscal year and the withdrawn funds would prevent an increase of more than 3%.

AB1-ASA1-AA1, s. 150bs Section 150bs. 59.605 of the statutes is repealed.".

AB1-ASA1-AA1,96,15 116. Page 49, line 4: delete "whether to grant" and substitute ", not later than 60 days after the request for a waiver is received by the department of revenue, whether to grant the waiver completely or partially, or to deny".

AB1-ASA1-AA1,96,16 117. Page 49, line 5: delete "the political subdivision and".

AB1-ASA1-AA1,96,19 118. Page 49, line 7: delete "whether to grant the waiver" and substitute ", not later than 60 days after the request for a waiver is received by the department, whether to grant the waiver completely or partially, or to deny the waiver.".

AB1-ASA1-AA1,96,20 119. Page 49, line 8: after that line insert:

AB1-ASA1-AA1,96,22 "(d) In determining whether to grant a waiver under par. (c), the agency or the department of revenue shall base its decision on at least one of the following criteria:

AB1-ASA1-AA1,96,24 1. Whether compliance with the mandate would cause undue economic hardship to the political subdivision.

AB1-ASA1-AA1,97,1 2. Whether compliance with the mandate would not be economically efficient.

AB1-ASA1-AA1,97,3 3. Whether the mandate is not applicable to the subdivision, other than in imposing reporting requirements.

AB1-ASA1-AA1,97,9 (e) If an administrative agency or the department of revenue grants a waiver completely or partially, the secretary of the agency or the secretary of revenue shall so notify the joint survey committee on mandates under s. 13.59. A waiver takes effect only as provided in s. 13.59 (4). If a waiver does take effect or a waiver is denied, the secretary of the agency or the secretary of revenue shall so notify the political subdivision in writing.".

AB1-ASA1-AA1,97,10 120. Page 49, line 8: delete that line.

AB1-ASA1-AA1,97,11 121. Page 49, line 18: after that line insert:

AB1-ASA1-AA1,97,13 " Section 151n. 66.0303 (3) of the statutes is renumbered 66.0303 (3) (a) and amended to read:

AB1-ASA1-AA1,98,2 66.0303 (3) (a) An Except as provided in par. (b), an agreement made under this section shall, prior to and as a condition precedent to taking effect, be submitted to the attorney general who shall determine whether the agreement is in proper form and compatible with the laws of this state. The attorney general shall approve any agreement submitted under this subsection unless the attorney general finds that it does not meet the conditions set forth in this section and details in writing addressed to the concerned municipal governing bodies the specific respects in which the proposed agreement fails to meet the requirements of law. Failure to disapprove an agreement submitted under this subsection within 90 days of its submission constitutes approval. The attorney general, upon submission of an agreement, shall transmit a copy of the agreement to the governor who shall consult with any state department or agency affected by the agreement. The governor shall forward to the attorney general any comments the governor may have concerning the agreement.

AB1-ASA1-AA1, s. 151nb Section 151nb. 66.0303 (3) (b) of the statutes is created to read:

AB1-ASA1-AA1,98,8 66.0303 (3) (b) An agreement under this section between a municipality of this state and a municipality of another state that relates to the receipt, furnishing, or joint exercise of fire fighting or emergency medical services need not be submitted to or approved by the attorney general under sub. (2) before the agreement may take effect.".

AB1-ASA1-AA1,98,9 122. Page 49, line 18: after that line insert:

AB1-ASA1-AA1,98,11 " Section 151j. 66.0229 of the statutes is renumbered 66.0229 (1) and amended to read:

AB1-ASA1-AA1,99,9 66.0229 (1) Subject to s. 66.0307 (7), a town, village or city, village, or town may be consolidated with a contiguous town, village or city, village, or town, by ordinance, passed by a two-thirds vote of all of the members of each board or council, fixing the terms of the consolidation and ratified by the electors at a referendum held in each municipality. The ballots shall bear the words, "for consolidation", and "against consolidation", and if a majority of the votes cast in each municipality are for consolidation, the ordinances shall take effect and have the force of a contract. The ordinance and the result of the referendum shall be certified as provided in s. 66.0211 (5); if a town the certification shall be preserved as provided in ss. 66.0211 (5) and 66.0235, respectively. Consolidation does not affect the preexisting rights or liabilities of any municipality and actions on those rights or liabilities may be commenced or completed as if there were no consolidation. A consolidation ordinance proposing the consolidation of a town and another municipality shall, within 10 days after its adoption and prior to its submission to the voters for ratification at a referendum, be submitted to the circuit court and the department of administration for a determination whether the proposed consolidation is in the public interest. The circuit court shall determine whether the proposed ordinance meets the formal requirements of this section and shall then refer the matter to the department of administration, which shall find as prescribed in s. 66.0203 whether the proposed consolidation is in the public interest in accordance with the standards in s. 66.0207. The department's findings have the same status as incorporation findings under ss. 66.0203 to 66.0213.

AB1-ASA1-AA1, s. 151jb Section 151jb. 66.0229 (2) of the statutes is created to read:

AB1-ASA1-AA1,99,20 66.0229 (2) (a) A consolidation ordinance proposing the consolidation of a town and another municipality shall, within 10 days after its adoption and prior to its submission to the voters for ratification at a referendum, be submitted to the circuit court and the department of administration for a determination of whether the proposed consolidation is in the public interest. The circuit court shall determine whether the proposed ordinance meets the formal requirements of sub. (1) and shall then refer the matter to the department of administration, which shall find as prescribed in s. 66.0203 whether the proposed consolidation is in the public interest in accordance with the standards in s. 66.0207. The department's findings have the same status as incorporation findings under ss. 66.0203 to 66.0213.

AB1-ASA1-AA1,99,23 (b) Except as provided in par. (c), the provisions of par. (a) do not apply if 2 or more towns seek to consolidate as a town or if one or more towns seek to consolidate, with one or more cities or villages, as a town.

AB1-ASA1-AA1,99,25 (c) With regard to a consolidation described under par. (b), the circuit court shall determine, within 10 days after the adoption of the consolidation ordinance and prior to its submission to the voters for ratification at a referendum, whether the proposed ordinance meets the formal requirements of sub. (1).".

AB1-ASA1-AA1,100,3 123. Page 49, line 18: after that line insert:

AB1-ASA1-AA1,100,4 " Section 151md. 66.0217 (7) (a) 3. of the statutes is amended to read:

AB1-ASA1-AA1,100,24 66.0217 (7) (a) 3. If the notice indicates that the petition is for a referendum on the question of annexation, the clerk of the city or village shall file the notice as provided in s. 8.37. If the notice indicates that the petition is for a referendum on the question of annexation, the town clerk shall give notice as provided in par. (c) of a referendum of the electors residing in the area proposed for annexation to be held at the next election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3), but not less than 42 days nor more than 72 days after the date of personal service or mailing of the notice required under this paragraph. If the notice indicates that the petition is for direct annexation, no referendum shall be held unless within 30 days after the date of personal service or mailing of the notice required under this paragraph, a petition conforming to the requirements of s. 8.40 requesting a referendum is filed with the town clerk as provided in s. 8.37, signed by at least 20% of the electors residing in the area proposed to be annexed. If a petition requesting a referendum is filed, the clerk shall give notice as provided in par. (c) of a referendum of the electors residing in the area proposed for annexation to be held at the next election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3), but not less than 42 days nor more than 72 days after the receipt of the petition and shall mail a copy of the notice to the clerk of the city or village to which the annexation is proposed. The referendum shall be held at a convenient place within the town to be specified in the notice.

AB1-ASA1-AA1, s. 151mf Section 151mf. 66.0219 (4) (b) of the statutes is amended to read:

AB1-ASA1-AA1,101,9 66.0219 (4) (b) The referendum election shall be held at the next election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3), but not less than 42 days nor more than 72 days after the filing of the order as provided in s. 8.37, in the territory proposed for annexation, by the electors of that territory as provided in s. 66.0217 (7), so far as applicable. The ballots shall contain the words "For Annexation" and "Against Annexation". The certification of the election inspectors shall be filed with the clerk of the court, and the clerk of any municipality involved, but need not be filed or recorded with the register of deeds.

AB1-ASA1-AA1, s. 151mh Section 151mh. 66.0227 (3) of the statutes is amended to read:

AB1-ASA1-AA1,102,4 66.0227 (3) The governing body of a city, village or town involved may, or if a petition conforming to the requirements of s. 8.40 signed by a number of qualified electors equal to at least 5% of the votes cast for governor in the city, village or town at the last gubernatorial election, demanding a referendum, is presented to it within 30 days after the passage of either of the ordinances under sub. (2) shall, submit the question to the electors of the city, village or town whose electors petitioned for detachment, at a referendum election called for that purpose held at the next election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3), but not less than 42 days nor more than 72 days after the filing of the petition, or after the enactment of either ordinance. The petition shall be filed as provided in s. 8.37. If a number of electors cannot be determined on the basis of reported election statistics, the number shall be determined in accordance with s. 60.74 (6). The governing body of the municipality shall appoint 3 election inspectors who are resident electors to supervise the referendum. The ballots shall contain the words "For Detachment" and "Against Detachment". The inspectors shall certify the results of the election by their attached affidavits and file a copy with the clerk of each town, village or city involved, and none of the ordinances may take effect nor be in force unless a majority of the electors approve the question. The referendum election shall be conducted in accordance with chs. 6 and 7 to the extent applicable.".

AB1-ASA1-AA1,102,8 124. Page 51, line 9: delete the material beginning with "special" and ending with "held" on line 13 and substitute "referendum on approval or rejection to be held at the next election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) occurring".

AB1-ASA1-AA1,102,9 125. Page 53, line 4: after that line insert:

AB1-ASA1-AA1,102,10 " Section 153m. 66.1001 (3) (intro.) of the statutes is amended to read:

AB1-ASA1-AA1,102,13 66.1001 (3) (intro.) Beginning on January 1, 2010 2014, any program or action of a local governmental unit that affects land use shall be consistent with that local governmental unit's comprehensive plan, including all of the following:".

AB1-ASA1-AA1,102,14 126. Page 53, line 4: after that line insert:

AB1-ASA1-AA1,102,15 " Section 153kd. 66.0619 (2m) (b) of the statutes is amended to read:

AB1-ASA1-AA1,102,22 66.0619 (2m) (b) If a referendum is to be held on a resolution, the municipal governing body shall file the resolution as provided in s. 8.37 and shall direct the municipal clerk to call a special election for the purpose of submitting submit the resolution to the electors for approval of the electors at a referendum on approval or rejection. In lieu of a special election, the municipal governing body may specify that the election be held at the next succeeding spring primary or election or September primary or general election called in accordance with s. 8.065.

AB1-ASA1-AA1, s. 153kf Section 153kf. 66.0815 (1) (c) of the statutes, as affected by 2001 Wisconsin Act 30, is amended to read:

AB1-ASA1-AA1,103,12 66.0815 (1) (c) An ordinance under sub. (1) may not take effect until 60 days after passage and publication unless sooner approved by a referendum. Within the 60-day period electors equal in number to 20% of those voting at the last regular municipal election may file a petition requesting a referendum. The petition shall be in writing and filed with the clerk and as provided in s. 8.37. The petition shall conform to the requirements of s. 8.40. Each signer shall state his or her residence and signatures shall be verified by the affidavit of an elector. The referendum shall be held at the next regular municipal election, or at a special election within 90 days of the permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) to be held not sooner than 45 days after filing of the petition. The ordinance may not take effect unless approved by a majority of the votes cast. This paragraph does not apply to extensions by a utility previously franchised by the village, city, or town.

AB1-ASA1-AA1, s. 153kj Section 153kj. 66.0921 (2) of the statutes is amended to read:

AB1-ASA1-AA1,103,21 66.0921 (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 at a special election or at a spring primary or election or September primary or general authorize the municipality to enter into a joint contract. The referendum shall be held at an election approve the question of entering into the joint contract authorized under s. 8.065.

AB1-ASA1-AA1, s. 153kL Section 153kL. 66.1103 (10) (d) of the statutes is amended to read:

AB1-ASA1-AA1,104,10 66.1103 (10) (d) The governing body may issue bonds under this section without submitting the proposition to the electors of the municipality for approval unless within 30 days from the date of publication of notice of adoption of the initial resolution for the bonds, a petition conforming to the requirements of s. 8.40, and signed by a number of electors of the municipality equal to not less than 5% of the registered electors of the municipality, or, if there is no registration of electors in the municipality, by 10% of the number of electors of the municipality voting for the office of governor at the last general election as determined under s. 115.01 (13), is filed with the clerk of the municipality and as provided in s. 8.37 requesting a referendum upon the question of the issuance of the bonds. If a petition is filed, the bonds may not be issued until approved by a majority of the electors of the municipality voting on the referendum at a general or special election referendum called in accordance with s. 8.065.".

AB1-ASA1-AA1,104,11 127. Page 53, line 16: after that line insert:

AB1-ASA1-AA1,104,12 " Section 155md. 67.05 (4) and (5) of the statutes are amended to read:

AB1-ASA1-AA1,105,2 67.05 (4) Permissive referendum in counties. If a county board adopts an initial resolution for an issue of county bonds to provide for the original construction or for the improvement and maintenance of highways, to provide railroad aid, or to construct, acquire or maintain, or to aid in constructing, acquiring or maintaining a bridge over or across any stream or other body of water bordering upon or intersecting any part of the county, the county clerk is not required to submit the resolution for approval to the electors of the county at a special election referendum unless within 30 days after the adoption thereof there is filed with the clerk a petition conforming to the requirements of s. 8.40 and requesting such submission, signed by electors numbering at least 10% of the votes cast in the county for governor at the last general election. If a petition is filed, the question submitted shall be whether the resolution shall be or shall not be approved. No such resolution of a county board other than those specified in this subsection need be submitted to county electors, except as provided otherwise in sub. (7).

AB1-ASA1-AA1,105,15 (5) Referendum in towns, villages and cities. (a) Whenever an initial resolution has been so adopted by the governing body of a town, the clerk of the municipality shall immediately record the resolution and call a special election referendum in accordance with s. 8.065 for the purpose of submitting the resolution to the electors of the municipality for approval. This paragraph does not apply to bonds issued to finance low-interest mortgage loans under s. 62.237, unless a number of electors equal to at least 15% of the votes cast for governor at the last general election in their town sign and file a petition conforming to the requirements of s. 8.40 with the town clerk requesting submission of the resolution. Whenever a number of electors cannot be determined on the basis of reported statistics, the number shall be determined in accordance with s. 60.74 (6). If a petition is filed, the question submitted shall be whether the resolution shall or shall not be approved. This paragraph is limited in its scope by sub. (7).

AB1-ASA1-AA1,106,24 (b) No city or village may issue bonds for any purposes other than for water systems, lighting works, gas works, bridges, street lighting, street improvements, street improvement funding, hospitals, airports, harbor improvements, river improvements, breakwaters and protection piers, sewerage, garbage disposal, rubbish or refuse disposal, any combination of sewage, garbage or refuse or rubbish disposal, parks and public grounds, swimming pools and band shells, veterans housing projects, paying the municipality's portion of the cost of abolishing grade crossings, for the construction of police facilities and combined fire and police safety buildings, for the purchase of sites for engine houses, for fire engines and other equipment of the fire department, for construction of engine houses, and for pumps, water mains, reservoirs and all other reasonable facilities for fire protection apparatus or equipment for fire protection, for parking lots or other parking facilities, for school purposes, for libraries, for buildings for the housing of machinery and equipment, for acquiring and developing sites for industry and commerce as will expand the municipal tax base, for financing the cost of low-interest mortgage loans under s. 62.237, for providing financial assistance to blight elimination, slum clearance, community development, redevelopment and urban renewal programs and projects under ss. 66.1105, 66.1301 to 66.1329 and 66.1331 to 66.1337 or for University of Wisconsin System college campuses, as defined in s. 36.05 (6m), until the proposition for their issue for the special purpose has been submitted to the electors of the city or village and adopted by a majority vote. Except as provided under sub. (15), if the common council of any city or the village board of a village declares its purpose to raise money by issuing bonds for any purpose other than those specified in this subsection, it shall direct by resolution, which shall be recorded at length in the record of its proceedings, the clerk to call a special election referendum in accordance with s. 8.065 for the purpose of submitting the question of bonding to the city or village electors. If a number of electors of a city or village equal to at least 15% of the votes cast for governor at the last general election in their city or village sign and file a petition conforming to the requirements of s. 8.40 with the city or village clerk requesting submission of the resolution, the city or village may not issue bonds for financing the cost of low-interest mortgage loans under s. 62.237 without calling a special election to submit the question of bonding to unless the issuance is approved by the city or village electors for their approval at a referendum called in accordance with s. 8.065.

AB1-ASA1-AA1, s. 155mf Section 155mf. 67.05 (6a) (a) 2. a. of the statutes is amended to read:

AB1-ASA1-AA1,107,8 67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election referendum in accordance with s. 8.065 (2) or an election authorized under s. 8.065 (3) 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 election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) to be held 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.

AB1-ASA1-AA1, s. 155mh Section 155mh. 67.05 (6m) (b) of the statutes is amended to read:

AB1-ASA1-AA1,107,15 67.05 (6m) (b) If a referendum is to be held on an initial resolution, the district board shall direct the technical college district secretary to call a special election referendum in accordance with s. 8.065 for the purpose of submitting the initial resolution to the electors for a referendum on approval or rejection. In lieu of a special election, the district board may specify that the election be held at the next succeeding spring primary or election or September primary or general election.

AB1-ASA1-AA1, s. 155mj Section 155mj. 67.10 (5) (b) of the statutes is amended to read:

AB1-ASA1-AA1,107,20 67.10 (5) (b) Any city having voted approved the issuance of bonds at a special referendum election held in accordance with s. 8.065 and having sold a portion thereof may negotiate, sell or otherwise dispose of the same in the manner provided by statute within 9 years of the date of the election voting the same.

AB1-ASA1-AA1, s. 155mL Section 155mL. 67.12 (12) (e) 5. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1-AA1,109,7 67.12 (12) (e) 5. Within 10 days of the adoption by a technical college district board of a resolution under subd. 1. to issue a promissory note for a purpose under s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption as a class 1 notice, under ch. 985. The notice need not set forth the full contents of the resolution, but shall state the amount proposed to be borrowed, the method of borrowing, the purpose thereof, that the resolution was adopted under this subsection and the place where and the hours during which the resolution is available for public inspection. If the amount proposed to be borrowed is for building remodeling or improvement and does not exceed $1,000,000 or is for movable equipment, the district board need not submit the resolution to the electors for approval unless, within 30 days after the publication or posting, a petition conforming to the requirements of s. 8.40 is filed with the secretary of the district board requesting a referendum at a special election to be called for that purpose. Such petition shall be signed by electors from each county lying wholly or partially within the district. The number of electors from each county shall equal at least 1.5% of the population of the county as determined under s. 16.96 (2) (c). If a county lies in more than one district, the technical college system board shall apportion the county's population as determined under s. 16.96 (2) (c) to the districts involved and the petition shall be signed by electors equal to the appropriate percentage of the apportioned population. In lieu of a special election, the district board may specify that the referendum shall be held at the next succeeding spring primary or election or September primary or general election. Any resolution to borrow amounts of money in excess of $1,000,000 for building remodeling or improvement shall be submitted to the electors of the district for approval. Any referendum under this subdivision shall be called at the next election authorized under s. 8.065 (2) or an election authorized under s. 8.065 (3) occurring not sooner than 45 days after filing of a petition or adoption of a resolution requiring the referendum. If a referendum is held or required under this subdivision, no promissory note may be issued until the issuance is approved by a majority of the district electors voting at such referendum. The referendum shall be noticed, called and conducted under s. 67.05 (6a) insofar as applicable, except that the notice of special election referendum and ballot need not embody a copy of the resolution and the question which shall appear on the ballot shall be "Shall .... (name of district) be authorized to borrow the sum of $.... for (state purpose) by issuing its general obligation promissory note (or notes) under section 67.12 (12) of the Wisconsin Statutes?".".

AB1-ASA1-AA1,109,8 128. Page 53, line 16: after that line insert:

AB1-ASA1-AA1,109,9 " Section 155s. 67.045 (1) (b) of the statutes is amended to read:

AB1-ASA1-AA1,109,12 67.045 (1) (b) The governing body of the county adopts a resolution that sets forth its reasonable expectations that issuance of the debt will not cause the county to increase the debt levy rate, as defined in s. 59.605 (1) (b), 1999 stats.

AB1-ASA1-AA1, s. 155t Section 155t. 67.045 (2) (a) of the statutes is amended to read:

AB1-ASA1-AA1,109,19 67.045 (2) (a) The department of revenue shall promulgate rules that set forth the standards to be used by the governing body of a county in adopting a resolution under sub. (1) (b). The rules shall permit the reasonable exercise of local self-determination and debt management and prohibit the consideration of unreasonable assumptions that may cause an increase in the debt levy rate, as defined in s. 59.605 (1) (b), 1999 stats.".

AB1-ASA1-AA1,109,20 129. Page 53, line 20: after that line insert:

AB1-ASA1-AA1,109,21 " Section 156p. 70.337 of the statutes is repealed.".

AB1-ASA1-AA1,109,22 130. Page 53, line 20: after that line insert:

AB1-ASA1-AA1,109,23 " Section 156p. 70.11 (intro.) of the statutes is amended to read:

AB1-ASA1-AA1,110,20 70.11 Property exempted from taxation. (intro.) The property described in this section is exempted from general property taxes if the property is exempt under sub. (1), (2), (18), (21), (27), or (30); if it was exempt for the previous year and its use, occupancy, or ownership did not change in a way that makes it taxable; if the property was taxable for the previous year, the use, occupancy, or ownership of the property changed in a way that makes it exempt and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes, except that, if the property owner is an entity organized under section 501 (3) (c) of the Internal Revenue Code, the owner may file the prescribed form on or before December 31; or if the property did not exist in the previous year and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes. Leasing a part of the property described in this section does not render it taxable if the lessor uses all of the leasehold income for maintenance of the leased property, construction debt retirement of the leased property, or both and if the lessee would be exempt from taxation under this chapter if it owned the property. Any lessor who claims that leased property is exempt from taxation under this chapter shall, upon request by the tax assessor of the taxation district where the property is located, provide records relating to the lessor's use of the income from the leased property. Property exempted from general property taxes is:".

AB1-ASA1-AA1,110,21 131. Page 53, line 25: after that line insert:

AB1-ASA1-AA1,110,22 " Section 157m. 70.995 (8) (a) of the statutes is amended to read:

AB1-ASA1-AA1,111,24 70.995 (8) (a) The secretary of revenue shall establish a state board of assessors, which shall be comprised of the members of the department of revenue whom the secretary designates. The state board of assessors shall investigate any objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state board of assessors, after having made the investigation, shall notify the person assessed or the person's agent and the appropriate municipality of its determination by 1st class mail or electronic mail. Beginning with objections filed in 1989, the state board of assessors shall make its determination on or before April 1 of the year after the filing. If the determination results in a refund of property taxes paid, the state board of assessors shall include in the determination a finding of whether the refund is due to false or incomplete information supplied by the person assessed. The person assessed or the municipality having been notified of the determination of the state board of assessors shall be deemed to have accepted the determination unless the person or municipality files a petition for review with the clerk of the tax appeals commission as provided in s. 73.01 (5) and the rules of practice promulgated by the commission. If an assessment is reduced by the state board of assessors, the municipality affected may file an appeal seeking review of the reduction, or may, within 30 days after the person assessed files a petition for review, file a cross-appeal, before the tax appeals commission even though the municipality did not file an objection to the assessment with the board. If the board does not overrule a change from assessment under this section to assessment under s. 70.32 (1), the affected municipality may file an appeal before the tax appeals commission. If an assessment is increased by the board, the person assessed may file an appeal seeking review of the increase, or may, within 30 days after the municipality files a petition for review, file a cross-appeal, before the commission even though the person did not file an objection to the assessment with the board.

AB1-ASA1-AA1, s. 157n Section 157n. 70.995 (8) (b) 1. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1-AA1,112,17 70.995 (8) (b) 1. The department of revenue shall annually notify each manufacturer assessed under this section and the municipality in which the manufacturing property is located of the full value of all real and personal property owned by the manufacturer. The notice shall be in writing and shall be sent by 1st class mail or electronic mail. In addition, the notice shall specify that objections to valuation, amount, or taxability must be filed with the state board of assessors within 60 days of issuance of the notice of assessment, that objections to a change from assessment under this section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is not filed until the fee is paid. A statement shall be attached to the assessment roll indicating that the notices required by this section have been mailed and failure to receive the notice does not affect the validity of the assessments, the resulting tax on real or personal property, the procedures of the tax appeals commission or of the state board of assessors, or the enforcement of delinquent taxes by statutory means.".

AB1-ASA1-AA1,112,19 132. Page 62, line 25: after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,112,21 133. Page 63, line 2: after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,112,23 134. Page 63, line 8: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,113,2 135. Page 63, line 19: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,113,4 136. Page 63, line 23: after "2001," insert "except amendments related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,113,5 137. Page 66, line 15: after that line insert:

AB1-ASA1-AA1,113,7 " Section 170L. 71.05 (6) (b) 32. (intro.) of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,113,11 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as described in s. 14.64, if the beneficiary of the account either is the claimant or; is the claimant's child and the claimant's dependent who is claimed under section 151 (c) of the Internal Revenue Code,; or is the claimant's grandchild; calculated as follows:

AB1-ASA1-AA1, s. 170Lb Section 170Lb. 71.05 (6) (b) 32. a. of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,113,20 71.05 (6) (b) 32. a. An amount equal to not more than $3,000 per beneficiary by each contributor to an account for each year to which the claim relates, except that the total amount for which a deduction may be claimed under this subdivision and under subd. 33., per beneficiary by any claimant may not exceed $3,000 each year. In the case of a married couple filing a joint return, the total deduction under this subdivision and under subdivision 33., per beneficiary by the married couple may not exceed $3,000 each year.

AB1-ASA1-AA1, s. 170Ld Section 170Ld. 71.05 (6) (b) 33. (intro.) of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,114,3 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses program, as described in s. 14.63, if the beneficiary of the account either is the claimant or; is the claimant's child and the claimant's dependent who is claimed under section 151 (c) of the Internal Revenue Code,; or is the claimant's grandchild; calculated as follows:

AB1-ASA1-AA1, s. 170Le Section 170Le. 71.05 (6) (b) 33. a. of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,114,12 71.05 (6) (b) 33. a. An amount equal to not more than $3,000 per beneficiary by each contributor to an account for each year to which the claim relates, except that the total amount for which a deduction may be claimed under this subdivision and under subd. 32., per beneficiary by any claimant may not exceed $3,000 each year. In the case of a married couple filing a joint return, the total deduction under this subdivision and under subdivision 32., per beneficiary by the married couple may not exceed $3,000 each year.".

AB1-ASA1-AA1,114,15 138. Page 76, line 1: on lines 1 and 3, after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,114,17 139. Page 76, line 9: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".