SB55-SSA1-CA1,385,416
66.1105
(5) (bh) Notwithstanding the time limits in subs. (4) (e) and (4m) (b)
172., if the village clerk of a village that created, or attempted to create, a tax
18incremental district before June 2000 and amended or tried to amend the district's
19boundaries in September 2000 files with the department of revenue, not later than
20November 30, 2000, the forms and application that were originally due on or before
21December 31, 2000, the tax incremental base of the district shall be calculated by the
22department of revenue as if the time limits described in subs. (4) (e) and (4m) (b) 2.
23had been strictly complied with and, until the tax incremental district terminates,
24the department of revenue shall allocate tax increments and treat the district in all
1other respects as if the time limits described in subs. (4) (e) and (4m) (b) 2. had been
2strictly complied with and as if the district were created on January 1, 2000, except
3that the department of revenue may not certify a value increment under par. (b)
4before 2002.".
SB55-SSA1-CA1,385,149
66.1113
(2) (a) The governing body of a political subdivision, by a two-thirds
10vote of the members of the governing body who are present when the vote is taken,
11may enact an ordinance or adopt a resolution declaring itself to be a premier resort
12area if
, except as provided in par. (e), at least 40% of the equalized assessed value of
13the taxable property within such political subdivision is used by tourism-related
14retailers.
SB55-SSA1-CA1,385,1716
66.1113
(2) (e) 1. The legislature finds the following with respect to the city of
17Eagle River:
SB55-SSA1-CA1,385,1918
a. That it has an atypical percentage of tax-exempt land within its boundaries
19that is used for tourism-related purposes.
SB55-SSA1-CA1,385,2120
b. That it is the site of national recreational competitions that draw tourism
21business to the entire northern region of this state.
SB55-SSA1-CA1,386,222
2. The city of Eagle River may enact an ordinance or adopt a resolution
23declaring itself to be a premier resort area under par. (a) even if less than 40% of the
1equalized assessed value of the taxable property within Eagle River is used by
2tourism-related retailers.".
SB55-SSA1-CA1,386,1810
69.22
(7) In a county with a population greater than 600,000, in addition to any
11applicable fee under sub. (1), the state registrar and any local registrar shall charge
12a fee of $10 for filing a certificate of death and a surcharge of $1 for issuing a certified
13copy or additional certified copy of a certificate of death, regardless of whether the
14death occurred before or after 1930. By the 15th day of the first month following the
15end of a calendar quarter, the state registrar and local registrar shall forward to the
16state treasurer the amounts received under this subsection during the calendar
17quarter. The state treasurer shall credit all amounts received under this subsection
18to the cemetery management insurance fund.".
SB55-SSA1-CA1,387,3
170.11
(39m) If the owner of the property fulfills the requirements under s.
270.35, cash registers and fax machines, excluding fax machines that are also
3copiers.".
SB55-SSA1-CA1,387,96
70.111
(25) Digital broadcasting equipment. Digital broadcasting equipment
7owned and used by a radio station
or a, television station,
except that this subsection
8does not apply to digital broadcasting equipment that is owned and used by a or cable
9television system, as defined in s.
66.082 66.0419 (2) (d).".
SB55-SSA1-CA1,387,1512
70.112
(5) Motor vehicles, bicycles, snowmobiles. Every automobile,
13low-speed vehicle, motor bicycle, motor bus, motorcycle, motor truck, moped, road
14tractor, school bus, snowmobile, truck tractor, or other similar motor vehicle, or
15trailer or semitrailer used in connection therewith.".
SB55-SSA1-CA1,388,218
70.113
(1) (intro.) As soon after April 20 of each year as is feasible the
19department of natural resources shall pay to the city, village, or town treasurer all
20of the following amounts from the following appropriations for each acre situated in
21the municipality of
state forest lands, as defined in s. 28.02 (1), state parks under s.
2227.01 and state public shooting, trapping or fishing grounds and reserves or refuges
23operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or
2429.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department
1of natural resources or leased from the federal government by the department of
2natural resources:
SB55-SSA1-CA1,388,74
70.113
(1m) As soon after April 20 of each year as is feasible, the department
5of forestry shall pay to the city, village, or town treasurer all of the following amounts
6from the following appropriations for each acre situated in the municipality that is
7state forest land, as defined in s. 28.02 (1).
SB55-SSA1-CA1,388,88
(a) Eighty cents, to be paid from the appropriation under s. 20.375 (3) (d) or (s).
SB55-SSA1-CA1,388,99
(b) Eight cents, to be paid from the appropriation under s. 20.375 (3) (s).
SB55-SSA1-CA1,388,1711
70.113
(2) (a) Towns, cities or villages shall be paid for forest lands as defined
12in s. 28.02 (1), state parks under s. 27.01
, and other lands acquired under s. 23.09 (2)
13(d), 23.27, 23.29, 23.293, 23.31, or 29.749 (1) located within such municipality and
14acquired after June 30, 1969. Such payments shall be
made from the appropriation
15under s. 20.370 (5) (da) or (dq) and remitted by the department of natural resources
16or the department of forestry in the amounts certified by the department of revenue
17according to par. (b).
SB55-SSA1-CA1,389,720
70.114
(1) (d) "Purchase price" means the amount paid by the department
of
21natural resources or by the department of forestry for a fee simple interest in real
22property. "Purchase price" does not include administrative costs incurred by
the 23either department to acquire the land, such as legal fees, appraisal costs or recording
24fees. If real estate is transferred
by gift to the
applicable department
by gift or is sold
25to the
applicable department for an amount that is less than the estimated fair
1market value of the property as shown on the property tax bill prepared for the prior
2year under s. 74.09, "purchase price" means an amount equal to the estimated fair
3market value of the property as shown on that tax bill. If the real estate is exempt
4from taxation at the time that it is transferred or sold to the
applicable department
5and if the property was not sold at an arm's-length sale, "purchase price" means the
6fair market value of the real estate at the time that the
applicable department takes
7title to it.
SB55-SSA1-CA1,389,119
70.114
(2) Application. For all land acquired after December 31, 1991, the
10department
of natural resources and the department of forestry shall pay aids in lieu
11of taxes under this section and not under s. 70.113.
SB55-SSA1-CA1,389,1613
70.114
(3) Ascertaining rate. Each year, the department
of natural resources
14and the department of forestry shall ascertain from the clerks of the taxation district
15the aggregate net general property tax rate for taxation districts to which aids are
16paid under this section.
SB55-SSA1-CA1,389,2118
70.114
(4) (a) On or before January 31, the department
of natural resources
19shall pay to each treasurer of a taxation district, with respect to each parcel of land
20acquired
by that is under the jurisdiction of the department
and that is within the
21taxation district on or before January 1 of the preceding year
, an.
SB55-SSA1-CA1,390,2
22(c) The amount
to be paid under par. (a) or (b) shall be determined by
23multiplying each parcel's estimated value equated to the average level of assessment
24in the taxation district by the aggregate net general property tax rate that would
1apply to the parcel of land if it were taxable, as shown on property tax bills prepared
2for that year under s. 74.09.
SB55-SSA1-CA1,390,74
70.114
(4) (b) On or before January 31, the department of forestry shall pay to
5each treasurer of a taxation district, with respect to each parcel of state land acquired
6that is under the jurisdiction of the department of forestry and that is within the
7taxation district on or before January 1 of the preceding year.".
SB55-SSA1-CA1,390,1910
70.35
(1) To determine the amount and value of any personal property for
11which any person, firm or corporation should be assessed, any assessor may examine
12such person or the managing agent or officer of any firm or corporation under oath
13as to all such items of personal property, the taxable value thereof as defined in s.
1470.34 if the property is taxable and the fair market value if the property is exempt
15under s. 70.11 (39)
or (39m). In the alternative the assessor may require such person,
16firm or corporation to submit a return of such personal property and of the taxable
17value thereof. There shall be annexed to such return the declaration of such person
18or of the managing agent or officer of such firm or corporation that the statements
19therein contained are true.
SB55-SSA1-CA1,391,721
70.35
(2) The return shall be made and all the information therein requested
22given by such person on a form prescribed by the assessor with the approval of the
23department of revenue which shall provide suitable schedules for such information
24bearing on value as the department deems necessary to enable the assessor to
1determine the true cash value of the taxable personal property, and of the personal
2property that is exempt under s. 70.11 (39)
and (39m), that is owned or in the
3possession of such person on January 1 as provided in s. 70.10. The return may
4contain methods of deriving assessable values from book values and for the
5conversion of book values to present values, and a statement as to the accounting
6method used. No person shall be required to take detailed physical inventory for the
7purpose of making the return required by this section.
SB55-SSA1-CA1,391,119
70.36
(1m) Any person, firm or corporation that fails to include information on
10property that is exempt under s. 70.11 (39)
and (39m) on the report under s. 70.35
11shall forfeit $10 for every $100 or major fraction thereof that is not reported.".
SB55-SSA1-CA1,391,24
1470.58 Forestation state tax. There is levied an annual tax of two-tenths of
15one mill for each dollar of the assessed valuation of the property of the state as
16determined by the department of revenue under s. 70.57, for the purpose of
17acquiring, preserving and developing the forests of the state and for the purpose of
18forest crop law and county forest law administration and aid payments, for grants
19to forestry cooperatives under s. 36.56, and for the acquisition, purchase and
20development of forests described under s.
25.29 (7) (a) 25.28 (3) (am) and (b), the
21proceeds of the tax to be paid into the
conservation
forestry fund. The tax shall not
22be levied in any year in which general funds are appropriated for the purposes
23specified in this section, equal to or in excess of the amount which the tax would
24produce.".
SB55-SSA1-CA1,392,75
70.995
(12r) The department of revenue shall calculate the value of property
6that is used in manufacturing, as defined in this section, and that is exempt under
7s. 70.11 (39)
and (39m).".
SB55-SSA1-CA1,392,1412
71.05
(1) (am)
Military retirement systems. All retirement payments, other
13than surviving spouse benefits, received from the U.S. military employee retirement
14system, to the extent that such payments are not exempt under par. (a).
SB55-SSA1-CA1,392,2016
71.05
(1) (an)
Uniformed services retirement benefits. All retirement payments
17received by an individual from the U.S. government that relate to the individual's
18service with the coast guard, the commissioned corps of the national oceanic and
19atmospheric administration, or the commissioned corps of the public health service,
20to the extent that such payments are not exempt under par. (a) or (am).".
SB55-SSA1-CA1,393,623
71.07
(2di) (b) 1. Except as provided in subd. 2., the credit, including any
24credits carried over, may be offset only against the amount of the tax otherwise due
1under this chapter attributable to income from the business operations of the
2claimant in the development zone
; except that a claimant in a development zone
3under s. 560.795 (1) (e) may offset the credit, including any credits carried over,
4against the amount of the tax otherwise due under this chapter attributable to all
5of the claimant's income; and against the tax attributable to income from directly
6related business operations of the claimant.
SB55-SSA1-CA1,393,248
71.07
(2di) (b) 3. Partnerships, limited liability companies and tax-option
9corporations may not claim the credit under this subsection, but the eligibility for,
10and amount of, that credit shall be determined on the basis of their economic activity,
11not that of their shareholders, partners or members. The corporation, partnership
12or company shall compute the amount of the credit that may be claimed by each of
13its shareholders, partners or members and shall provide that information to each of
14its shareholders, partners or members. Partners, members of limited liability
15companies and shareholders of tax-option corporations may claim the credit based
16on the partnership's, company's or corporation's activities in proportion to their
17ownership interest and may offset it against the tax attributable to their income from
18the partnership's, company's or corporation's business operations in the
19development zone
; except that partners, members, and shareholders in a
20development zone under s. 560.795 (1) (e) may offset the credit against the amount
21of the tax attributable to their income from all of the partnership's, company's, or
22corporation's business operations; and against the tax attributable to their income
23from the partnership's, company's or corporation's directly related business
24operations.".
SB55-SSA1-CA1,394,12
5"(hm) Credits claimed under this subsection, including any credits carried over,
6may be offset only against the amount of the tax otherwise due under this subchapter
7attributable to income from the business operations of the claimant in the
8development zone; except that a claimant in a development zone under s. 560.795 (1)
9(e) may offset credits, including any credits carried over, against the amount of the
10tax otherwise due under this subchapter attributable to all of the claimant's income;
11and against the tax attributable to income from directly related business operations
12of the claimant.".
SB55-SSA1-CA1,394,16
131026. Page 733, line 14: after "zone" insert "; except that partners, members,
14and shareholders in a development zone under s. 560.795 (1) (e) may offset the credit
15against the amount of the tax attributable to their income from all of the
16partnership's, company's, or corporation's business operations;".
SB55-SSA1-CA1,395,221
71.07
(2dx) (a) 2. "Development zone" means a development zone under s.
22560.70, a development opportunity zone under s. 560.795
or
, an enterprise
1development zone under s. 560.797
, or an agricultural development zone under s.
2560.798.".
SB55-SSA1-CA1,395,55
71.07
(5) (a) 10. Any amount claimed as a credit under sub. (9t).".
