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2174.485 Penalty for converting agricultural land. (1)
Definition. In this
22section, "agricultural land" has the meaning given in s. 70.32 (2) (c) 1.
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1(2) Penalty. Except as provided in sub. (4), a person who owns land that has
2been assessed as agricultural land under s. 70.32 (2r) and who converts the land's
3use so that the land is not eligible to be assessed as agricultural land under s. 70.32
4(2r), as determined by the assessor of the taxation district in which the land is
5located, shall pay a penalty to the county in which the land is located in an amount,
6calculated by the county treasurer, that is equal to the number of acres converted
7multiplied by the amount of the difference between the average fair market value of
8an acre of agricultural land sold in the county in the year before the year that the
9person converts the land, as determined under sub. (3), and the average equalized
10value of an acre of agricultural land in the county in the year before the year that the
11person converts the land, as determined under sub. (3), multiplied by the following:
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(a) Five percent, if the converted land is more than 30 acres.
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(b) Seven and one-half percent, if the converted land is 30 acres or less but at
14least 10 acres.
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(c) Ten percent, if the converted land is less than 10 acres.
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16(3) Value determination. Annually, the department of revenue shall
17determine the average equalized value of an acre of agricultural land in each county
18in the previous year, as provided under s. 70.57, and the average fair market value
19of an acre of agricultural land sold in each county in the previous year based on the
20sales in each county in the previous year of parcels of agricultural land that are 38
21acres or more to buyers who intend to use the land as agricultural land.
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22(4) Exceptions and deferral. (a) A person who owns land that has been
23assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so
24that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r) is
1not subject to a penalty under sub. (2) if the amount of the penalty determined under
2sub. (2) represents less than $25 for each acre of converted land.
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(b) If a person owes a penalty under sub. (2), the treasurer of the county in
4which the person's land is located may defer payment of the penalty to the succeeding
5taxable year if the person demonstrates to the assessor of the taxation district in
6which the land is located that the person's land will be used as agricultural land in
7the succeeding taxable year. A person who receives a deferral under this paragraph
8is not subject to the penalty under sub. (2) related to the deferral, if the person's land
9is used as agricultural land in the succeeding taxable year. If the land of a person
10who receives a deferral under this paragraph is not used as agricultural land in the
11succeeding taxable year, the person shall pay the penalty with interest at the rate
12of 1% a month, or fraction of a month, from the date that the treasurer granted a
13deferral to the date that the penalty is paid.
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14(5) Payment. Except as provided in sub. (4), a person who owes a penalty under
15sub. (2) shall pay the penalty to the county in which the person's land related to the
16penalty is located no later than 30 days after the date that the penalty is assessed.
17A penalty that is not paid on the date it is due is considered delinquent and shall be
18paid with interest at the rate of 1% a month, or fraction of a month, from the date that
19the penalty is assessed to the date that the penalty is paid. The county shall collect
20an unpaid penalty as a special charge against the land related to the penalty.
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21(6) Distribution. A county that collects a penalty under this section shall
22distribute 50% of the amount of the penalty to the taxation district in which the land
23related to the penalty is located. If the land related to the penalty is located in 2 or
24more taxation districts, the county shall distribute 50% of the amount of the penalty
25to the taxation districts in proportion to the equalized value of the land related to the
1penalty that is located in each taxation district. A taxation district shall distribute
250% of any amount it receives under this subsection to an adjoining taxation district,
3if the taxation district in which the land related to the penalty is located annexed the
4land related to the penalty from the adjoining taxation district in either of the 2 years
5preceding a distribution under this subsection.
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6(7) Notice. A person who owns land that has been assessed as agricultural land
7under s. 70.32 (2r) and who sells the land shall notify the buyer of the land of all of
8the following:
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(a) That the land has been assessed as agricultural land under s. 70.32 (2r).
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(b) Whether the person who owns the land and who is selling the land has been
11assessed a penalty under sub. (2) related to the land.
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(c) Whether the person who owns the land and who is selling the land has been
13granted a deferral under sub. (4) related to the land.
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14(8) Taxation district assessor. The assessors of the taxation districts located
15in the county shall inform the county treasurer and the real property lister of all sales
16of agricultural land located in the county.
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17(9) Administration. The county in which the land as described in sub. (1) is
18located shall administer the penalty under this section.".
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71.93
(1) (a) 3. An amount that the department of health and family services
23may recover under s.
49.45 (2) (a) 10. or 49.497, if the department of health and
24family services has certified the amount under s. 49.85.".
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2"
Section 233b. 77.52 (2) (a) 5. of the statutes is renumbered 77.52 (2) (a) 5. a.
3and amended to read:
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77.52
(2) (a) 5. a. The sale of telecommunications services
, except services
5subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either originate or
6terminate in this state; except services that are obtained by means of a toll-free
7number, that originate outside this state and that terminate in this state; and are
8charged to a service address in this state, regardless of the location where that charge
9is billed or paid
,; and the sale of the rights to purchase telecommunications services,
10including purchasing reauthorization numbers, by paying in advance and by using
11an access number and authorization code
, except sales that are subject to subd. 5. b.
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77.52
(2) (a) 5. b. The sale of services subject to
4 USC 116 to
126, as amended
14by P.L.
106-252, if the customer's place of primary use of the services is in this state,
15as determined under
4 USC 116 to
126, as amended by P.L.
106-252. For purposes
16of this subd. 5. b., all of the provisions of
4 USC 116 to
126, as amended by P.L.
17106-252, are adopted, except that if
4 USC 116 to
126, as amended by P.L.
106-252,
18or the application of
4 USC 116 to
126, as amended by P.L.
106-252, is found
19unconstitutional the sale of telecommunications services is subject to the tax
20imposed under this section as provided in subd. 5. a.
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77.52
(3m) (intro.) In regard to the sale of the rights to purchase
23telecommunications services under sub. (2) (a) 5.
a.:
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177.52
(3n) In regard to the sale of the rights to purchase telecommunications
2services under sub. (2) (a) 5. b., the situs of the sale is as determined under
4 USC
3116 to
126, as amended by P.L.
106-252.
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577.525 Reduction to prevent double taxation. Any person who is subject
6to the tax under s. 77.52 (2) (a) 5.
a. on telecommunications services that terminate
7in this state and who has paid a similar tax on the same services to another state may
8reduce the amount of the tax remitted to this state by an amount equal to the similar
9tax properly paid to another state on those services or by the amount due this state
10on those services, whichever is less. That person shall refund proportionally to the
11persons to whom the tax under s. 77.52 (2) (a) 5.
a. was passed on an amount equal
12to the amounts not remitted.
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77.54
(46m) The gross receipts from the sale of and the storage, use, or other
15consumption of telecommunications services, if the telecommunications services are
16obtained by using the rights to purchase telecommunications services, including
17purchasing reauthorization numbers, by paying in advance and by using an access
18number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was
19previously paid on the sale or purchase of such rights.
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77.72
(3) (b)
Exceptions. Communication A communication service has a situs
22where the customer is billed for the service if the customer calls collect or pays by
23credit card.
Services subject to s. 77.52 (2) (a) 5. b. have a situs at the customer's place
24of primary use of the services, as determined under 4 USC 116 to 126, as amended
25by P.L. 106-252. Towing services have a situs at the location to which the vehicle is
1delivered. Services performed on tangible personal property have a situs at the
2location where the property is delivered to the buyer.".
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6"
Section 258pr. 84.013 (1) (a) (intro.) of the statutes is amended to read:
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84.013
(1) (a) (intro.) "Major highway project" means a project, except a project
8providing an approach to a bridge over a river that forms a boundary of the state
or
9a southeast Wisconsin freeway rehabilitation project under s. 84.014, which has a
10total cost of more than $5,000,000 and which involves any of the following:
