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70.32
(2s) (a) In this subsection:
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1. "Department" means the department of revenue.
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2. "Farm" means a business engaged in activities included in the North
8American Industry Classification System, 1997 edition, published by the U.S. office
9of management and budget under any of the following classifications, if the business
10generated at least $3,500 in gross receipts, including payments in kind for placing
11land in federal programs, from such activities in the year preceding the date that a
12form is filed under par. (b) or if the business is likely to generate at least $3,500 in
13gross receipts, including payments in kind for placing land in federal programs, from
14such activities in the year following the date that a form is filed under par. (b):
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a. Classification 111-Crop production including growing sod, Christmas trees,
16and ginseng under industry number 111421, but excluding growing nursery product
17and stock under industry number 111421.
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b. Classification 112-Animal production.
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(b) Any person who owns or who is a lessee of land used as a farm shall file a
20form, as prescribed by the department, with the assessor of each taxation district in
21which land included in the farm is located no later than March 1 that certifies that
22the person is the owner or lessee of land used as a farm. The person shall certify on
23the form that the farm generated at least $3,500 in gross receipts, including
24payments in kind for placing land in federal programs, from the activities described
25under par. (a) 2. in the preceding year, or is likely to generate at least $3,500 in gross
1receipts, including payments in kind for placing land in federal programs, from such
2activities in the year following the date that a form is filed under this paragraph. On
3the form, the person shall specify each such activity and the gross receipts generated
4or likely to be generated from each activity. For purposes of this subsection, gross
5receipts from the activities described under par. (a) 2. shall be calculated on a per
6farm basis, regardless of whether the farm is located in more than one taxation
7district. A person who has filed a form under this paragraph shall only file such a
8form in a subsequent year, if in that subsequent year the person has acquired or
9leased additional land to be used as part of the farm.
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(c) If the use of the person's land has changed so that it may no longer be
11assessed as agricultural land under sub. (2r), the person who owns or who is the
12lessee of the land shall notify the assessor of the taxation district in which the
13person's land is located, on a form prescribed by the department. If the use of the
14person's land has changed so that it may no longer be assessed as agricultural land
15under sub. (2r) and the person who owns or who is the lessee of the land does not
16notify the assessor of the taxation district as provided under this paragraph, the
17taxation district shall treat the difference between the land's value as agricultural
18land under sub. (2r) and the land's value under the appropriate classification as
19provided under sub. (2) (a) as omitted property under s. 70.44 and collect from the
20owner of the land the penalty under s. 74.485.".
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71.10
(3) (a) Every individual filing an income tax return who has a tax liability
10or is entitled to a tax refund may designate
$1 $5 for
transfer to the Wisconsin
11election campaign fund
for the use of eligible candidates under s. 11.50. If the
12individuals filing a joint return have a tax liability or are entitled to a tax refund,
13each individual may make a designation of
$1 $5 under this subsection.
Each
14individual making a designation shall indicate whether the amount designated by
15that individual shall be placed in the general account for the use of all eligible
16candidates for state office, or in the account of an eligible political party whose name
17is certified to the secretary of revenue under s. 11.50 (14). If an individual does not
18indicate that the amount of his or her designation shall be placed in the account of
19a particular eligible political party, that amount shall be placed in the general
20account.
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71.10
(3) (b) The secretary of revenue shall provide a place for
those 23designations
under par. (a) on the face of the individual income tax return and shall
24provide next to that place a statement that a designation will not increase tax
1liability.
Annually on August 15 The secretary shall also provide and highlight a
2place in the instructions that accompany the return for any information submitted
3to the secretary by the elections board under s. 11.50 (2m) without cost to the board.
4No later than the 15th day of each month, the secretary of revenue shall certify to
5the elections board, the department of administration and the state treasurer
under
6s. 11.50 the total amount of designations made
on returns processed by the
7department of revenue during the preceding
fiscal year month and the amount of
8designations made during that month for the general account and for the account of
9each eligible political party. If any individual attempts to place any condition or
10restriction upon a designation
not authorized under par. (a), that individual is
11deemed not to have made a designation on his or her tax return.".
