AB932, s. 30
15Section
30. 70.11 (12) (b) of the statutes is amended to read:
AB932,12,2016
70.11
(12) (b) Real property not exceeding 40 acres
and the personal property
17located thereon owned by units which are not organized in this state of the
18organizations listed in par. (a). No such unit which is not organized in this state may
19claim an exemption for more than a total of 80 rods of shoreline on lakes, rivers and
20streams.
AB932, s. 31
21Section
31. 70.11 (13) of the statutes is amended to read:
AB932,13,322
70.11
(13) Cemeteries. Land owned by cemetery authorities, as defined in s.
23157.061 (2), and used exclusively as public burial grounds and tombs and
24monuments therein, and privately owned burial lots; land adjoining such burial
25grounds, owned and occupied exclusively by the cemetery authority for cemetery
1purposes;
personal property owned by any cemetery authority and necessary for the
2care and management of burial grounds; burial sites and contiguous lands which are
3cataloged under s. 157.70 (2) (a).
AB932, s. 32
4Section
32. 70.11 (15) of the statutes is amended to read:
AB932,13,75
70.11
(15) Manure storage facilities. Any manure storage facility used by a
6farmer.
This exemption shall apply whether the facility is deemed personal property
7or is so affixed to the realty as to be classified as real estate.
AB932, s. 33
8Section
33. 70.11 (26) of the statutes is amended to read:
AB932,13,129
70.11
(26) Property of industrial development agencies. All real
and
10personal property owned by an industrial development agency formed under s. 59.57
11(2).
Any such property subject to contract of sale or lease shall be taxed as personal
12property to the vendee or lessee thereof.
AB932, s. 34
13Section
34. 70.11 (31) of the statutes is amended to read:
AB932,13,2014
70.11
(31) Sports and entertainment facilities. Real
and personal property
15consisting of or contained in a sports and entertainment facility, including related or
16auxiliary structures, constructed by a nonprofit corporation for the purpose of
17donation to the state or to an instrumentality of the state, if the state indicates by
18legislative or executive action that it will accept the facility. This exemption shall
19apply during construction and operation if the facility is owned by a nonprofit
20corporation, the state or an instrumentality of the state.
AB932, s. 35
21Section
35. 70.11 (32) of the statutes is amended to read:
AB932,14,622
70.11
(32) Nonprofit youth hockey associations. Land not exceeding 13 acres,
23and the buildings on that land
and personal property, if the land is owned or leased
24by and the buildings
and personal property are owned by, and all the property is used
25exclusively for the purposes of, a nonprofit youth hockey association, except that the
1exemption under this subsection does not apply to the property of a nonprofit youth
2hockey association if any of its property was funded in whole or in part by industrial
3revenue bonds unless that association's facilities were placed in operation after
4January 1, 1988. Leasing all or a portion of the property does not render that
5property taxable if all of the leasehold income is used for maintenance of the leased
6property.
AB932, s. 38
11Section
38. 70.111 (1) to (9) of the statutes are repealed.
AB932, s. 39
12Section
39. 70.111 (10) (b) of the statutes is amended to read:
AB932,14,2113
70.111
(10) (b)
Tractors and machines
Machines; including accessories,
14attachments, fuel and repair parts for them; whether owned or leased, that are used
15exclusively and directly in farming; including dairy farming, agriculture,
16horticulture, floriculture and custom farming services; but not including personal
17property that is attached to, fastened to, connected to or built into real property or
18that becomes an addition to, component of or capital improvement to real property
19and not including buildings or improvements to real property, regardless of any
20contribution that that personal property makes to the production process in them
21and regardless of the extent to which that personal property functions as a machine.
AB932, s. 40
22Section
40. 70.111 (11) of the statutes is repealed.
AB932, s. 41
23Section
41. 70.111 (17) of the statutes is repealed.
AB932, s. 42
24Section
42. 70.111 (20) of the statutes is repealed.
AB932, s. 43
25Section
43. 70.111 (22) and (23) of the statutes are repealed.
AB932, s. 44
1Section
44. 70.112 (1), (5), and (6) of the statutes are repealed.
AB932, s. 45
2Section
45. 70.13 of the statutes is repealed.
AB932, s. 46
3Section
46. 70.14 of the statutes is repealed.
AB932, s. 47
4Section
47. 70.15 (2) of the statutes is amended to read:
AB932,15,155
70.15
(2) The owner of any steam vessel, barge, boat or other water craft,
6hailing from any port of this state, "and so employed regularly in interstate traffic,"
7desiring to comply with the terms of this section, shall annually, on or before the first
8day of January, file with the clerk of such town, village or city a verified statement,
9in writing, containing the name, port of hail, tonnage and name of owner of such
10steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
11treasury of such town, village or city a sum equal to one cent per net ton of the
12registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
13All vessels, boats or other water craft not regularly employed in interstate traffic and
14all private yachts or pleasure boats belonging to inhabitants of this state, whether
15at home or abroad, shall be taxed as personal property.
AB932, s. 48
16Section
48. 70.17 (1) of the statutes is amended to read:
AB932,15,2517
70.17
(1) Real property shall be entered in the name of the owner, if known to
18the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
19without any name. The person holding the contract or certificate of sale of any real
20property contracted to be sold by the state, but not conveyed, shall be deemed the
21owner for such purpose. The undivided real estate of any deceased person may be
22entered to the heirs of such person without designating them by name. The real
23estate of an incorporated company shall be entered in the same manner as that of an
24individual. Improvements on leased lands
may shall be assessed
either as real
25property
or personal property.
AB932, s. 49
1Section
49. 70.174 of the statutes is amended to read:
AB932,16,6
270.174 Improvements on government-owned land. Improvements made
3by any person on land within this state owned by the United States
may shall be
4assessed
either as real
or personal property to the person making the
same 5improvements, if ascertainable, and otherwise to the occupant
thereof of the
6improvements or the person receiving benefits
therefrom from the improvements.
AB932, s. 50
7Section
50. 70.18 of the statutes is repealed.
AB932, s. 51
8Section
51. 70.19 of the statutes is repealed.
AB932, s. 52
9Section
52. 70.20 of the statutes is repealed.
AB932, s. 53
10Section
53. 70.21 of the statutes is repealed.
AB932, s. 54
11Section
54. 70.22 of the statutes is repealed.
AB932, s. 55
12Section
55. 70.29 of the statutes is repealed.
AB932, s. 56
13Section
56. 70.30 of the statutes is repealed.
AB932, s. 57
14Section
57. 70.34 of the statutes is repealed.
AB932, s. 58
15Section
58. 70.345 of the statutes is repealed.
AB932, s. 61
20Section
61. 70.365 of the statutes is amended to read:
AB932,17,14
2170.365 Notice of changed assessment. When the assessor assesses any
22taxable real property
, or any improvements taxed as personal property under s. 77.84
23(1), and arrives at a different total than the assessment of it for the previous year,
24the assessor shall notify the person assessed if the address of the person is known
25to the assessor, otherwise the occupant of the property. The notice shall be in writing
1and shall be sent by ordinary mail at least 15 days before the meeting of the board
2of review or before the meeting of the board of assessors in 1st class cities and in 2nd
3class cities that have a board of assessors under s. 70.075 and shall contain the
4amount of the changed assessment and the time, date and place of the meeting of the
5local board of review or of the board of assessors. However, if the assessment roll is
6not complete, the notice shall be sent by ordinary mail at least 15 days prior to the
7date to which the board of review has adjourned. The assessor shall attach to the
8assessment roll a statement that the notices required by this section have been
9mailed and failure to receive the notice shall not affect the validity of the changed
10assessment, the resulting changed tax, the procedures of the board of review or of the
11board of assessors or the enforcement of delinquent taxes by statutory means. The
12secretary of revenue shall by rule prescribe the form of the notice required under this
13section. The form shall include information notifying the taxpayer of the procedures
14to be used to object to the assessment.
AB932, s. 62
15Section
62. 70.40 (5) of the statutes is amended to read:
AB932,17,1816
70.40
(5) All laws not in conflict with this section relating to the assessment,
17collection
, and payment of
personal property taxes and the correction of errors in
18assessment and tax rolls, shall apply to the tax imposed in this section.
AB932, s. 63
19Section
63. 70.41 (5) of the statutes is amended to read:
AB932,17,2320
70.41
(5) Taxation statutes applicable to grain storage taxation. All laws not
21in conflict with this section relating to the assessment, collection
, and payment of
22personal property taxes, the correction of errors in assessment and tax rolls, shall
23apply to the tax imposed under this section.
AB932, s. 64
24Section
64. 70.42 (5) of the statutes is amended to read:
AB932,18,3
170.42
(5) All laws not in conflict with this section relating to the assessment,
2collection
, and payment of
personal property taxes, the correction of errors in
3assessment and tax rolls, shall apply to the tax imposed under this section.
AB932, s. 65
4Section
65. 70.421 (1) of the statutes is amended to read:
AB932,18,115
70.421
(1) Every person operating a crude oil refinery in this state, shall on or
6before January 31 of each year pay an annual occupation tax of a sum equal to 5 cents
7per ton upon all crude oil handled during the preceding year ending April 30 except
8that as of December 15, 1979, such tax shall apply to the year ending the December
931 which is 2 years prior to the payment due date. All such crude oil so handled and
10all petroleum products refined therefrom, in the possession of the refinery, shall be
11exempt from all
personal property taxation
, either state or municipal.
AB932, s. 66
12Section
66. 70.421 (5) of the statutes is amended to read:
AB932,18,1513
70.421
(5) All laws not in conflict with this section relating to the assessment,
14collection
, and payment of
personal property taxes and the correction of errors in
15assessment and tax rolls, shall apply to the tax herein imposed.
AB932, s. 67
16Section
67. 70.43 (2) of the statutes is amended to read:
AB932,18,2317
70.43
(2) If the assessor discovers a palpable error in the assessment of a tract
18of real
estate or an item of personal property that results in the tract
or property 19having an inaccurate assessment for the preceding year, the assessor shall correct
20that error by adding to or subtracting from the assessment for the preceding year.
21The result shall be the true assessed value of the property for the preceding year.
22The assessor shall make a marginal note of the correction on that year's assessment
23roll.
AB932, s. 68
24Section
68. 70.44 (1) of the statutes is amended to read:
AB932,19,9
170.44
(1) Real
or personal property omitted from assessment in any of the 2
2next previous years, unless previously reassessed for the same year or years, shall
3be entered once additionally for each previous year of such omission, designating
4each such additional entry as omitted for the year of omission and affixing a just
5valuation to each entry for a former year as the same should then have been assessed
6according to the assessor's best judgment, and taxes shall be apportioned, using the
7net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
8section shall not apply to manufacturing property assessed by the department of
9revenue under s. 70.995.
AB932, s. 69
10Section
69. 70.47 (7) (aa) of the statutes is amended to read:
AB932,19,1411
70.47
(7) (aa) No person shall be allowed to appear before the board of review,
12to testify to the board by telephone or to contest the amount of any assessment of real
13or personal property if the person has refused a reasonable written request by
14certified mail of the assessor to view such property.
AB932, s. 70
15Section
70. 70.47 (14) of the statutes is amended to read:
AB932,19,2216
70.47
(14) Tax payments. In the event the board of review has not completed
17its review or heard an objection to an assessment on real
or personal property prior
18to the date the taxes predicated upon such assessment are due, or in the event there
19is an appeal as provided in sub. (13) and s. 74.37 from the correction of the board of
20review to the court, the time for payment of such taxes as levied is the same as
21provided in ch. 74 and if not paid in the time prescribed, such taxes are delinquent
22and subject to the same provisions as other delinquent taxes.
AB932, s. 71
23Section
71. 70.47 (15) of the statutes is repealed.
AB932, s. 72
24Section
72. 70.47 (16) (a) of the statutes is amended to read:
AB932,20,23
170.47
(16) (a) In 1st class cities all objections to the amount or valuation of real
2or personal property shall be first made in writing and filed with the commissioner
3of assessments on or before the 3rd Monday in May. No person may, in any action
4or proceeding, question the amount or valuation of real
or personal property in the
5assessment rolls of the city unless objections have been so filed. The board may not
6waive the requirement that objections be in writing. Persons who own land and
7improvements to that land may object to the aggregate valuation of that land and
8improvements to that land, but no person who owns land and improvements to that
9land may object only to the valuation of that land or only to the valuation of
10improvements to that land. If the objections have been investigated by a committee
11of the board of assessors under s. 70.07 (6), the board of review may adopt the
12recommendation of the committee unless the objector requests or the board orders
13a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
14the objector or attorney and to the city attorney of the city. The provisions of the
15statutes relating to boards of review not inconsistent with this subsection apply to
16proceedings before the boards of review of 1st class cities, except that the board need
17not adjourn until the assessment roll is completed by the commissioner of
18assessments, as required in s. 70.07 (6), but may immediately hold hearings on
19objections filed with the commissioner of assessments, and the changes, corrections
20and determinations made by the board acting within its powers shall be prima facie
21correct. Appeal from the determination shall be by an action for certiorari
22commenced within 90 days after the taxpayer receives the notice under sub. (12).
23The action shall be given preference.
AB932, s. 73
24Section
73. 70.48 of the statutes is amended to read:
AB932,21,19
170.48 Assessor to attend board of review. The assessor or the assessor's
2authorized representative shall attend without order or subpoena all hearings before
3the board of review and under oath submit to examination and fully disclose to the
4board such information as the assessor may have touching the assessment and any
5other matters pertinent to the inquiry being made. All part-time assessors shall
6receive the same compensation for such attendance as is allowed to the members of
7the board but no county assessor or member of a county assessor's staff shall receive
8any compensation other than that person's regular salary for attendance at a board
9of review. The clerk shall make all corrections to the assessment roll ordered by the
10board of review, including all changes in the valuation of real property. When any
11valuation of real property is changed the clerk shall enter the valuation fixed by the
12board in red ink in the proper class above the figures of the assessor, and the figures
13of the assessor shall be crossed out with red ink.
The clerk shall also enter upon the
14assessment roll, in the proper place, the names of all persons found liable to taxation
15on personal property by the board of review, setting opposite such names respectively
16the aggregate valuation of such property as determined by the assessor, after
17deducting exemptions and making such corrections as the board has ordered. All
18changes in valuation of personal property made by the board of review shall be made
19in the same manner as changes in real estate.
AB932, s. 74
20Section
74. 70.49 (2) of the statutes is amended to read:
AB932,21,2521
70.49
(2) The value of all real
and personal property entered into the
22assessment roll to which such affidavit is attached by the assessor shall, in all actions
23and proceedings involving such values, be presumptive evidence that all such
24properties have been justly and equitably assessed in proper relationship to each
25other.
AB932, s. 75
1Section
75. 70.50 of the statutes is amended to read:
AB932,22,10
270.50 Delivery of roll. Except in counties that have a county assessment
3system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
4a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
5in May, deliver the completed assessment roll
and all the sworn statements and
6valuations of personal property to the clerk of the town, city or village, who shall file
7and preserve them in the clerk's office. On or before the first Monday in April, a
8county assessor under s. 70.99 shall deliver the completed assessment roll
and all
9sworn statements and valuations of personal property to the clerks of the towns,
10cities and villages in the county, who shall file and preserve them in the clerk's office.
AB932, s. 76
11Section
76. 70.52 of the statutes is amended to read:
AB932,22,22
1270.52 Clerks to examine and correct rolls. Upon receiving such
13assessment roll the said clerk shall carefully examine it. The clerk shall correct all
14double assessments, imperfect descriptions and other errors apparent upon the face
15of the roll, and strike off all parcels of real property not liable to taxation. The clerk
16shall add to the roll any parcel of real
or personal property omitted by the assessors
17and immediately notify them thereof; and such assessors shall forthwith view and
18value the same and certify such valuation to said clerk, who shall enter it upon the
19roll, and such valuation shall be final. To enable such clerk to properly correct
20defective descriptions the clerk may request aid, when necessary, from the county
21surveyor, whose fees for the services rendered shall be paid by the town, city or
22village.
AB932, s. 77
23Section
77. 70.53 of the statutes is amended to read:
AB932,23,14
2470.53 Statement of assessment and exemptions. Upon the correction of
25the assessment roll as provided in s. 70.52, the clerks shall prepare and, on or before
1the 2nd Monday in June, transmit to the department of revenue
a detailed statement
2of the aggregate of each of the several items of taxable property specified in s. 70.30, 3a detailed statement of each of the several classes of taxable real estate, entering
4land and improvements separately, as prescribed in s. 70.32 (2), the aggregate of all
5taxable property by elementary and high school district and by technical college
6district, and a detailed statement of the aggregate of each of the several items of
7exempt real property as specified by the department of revenue, entering land and
8improvements separately, and shall make available to the department of revenue at
9its request a copy of the corrected assessment roll from which the detailed statement
10is prepared. Failure to comply subjects the taxation district to the penalty provisions
11under s. 73.03 (6). The department of revenue shall review and correct the
12statement. Every county clerk shall, at the expense of the county, annually procure
13and furnish to each town, city and village clerk blanks for such statements, the form
14of which shall be prescribed by the department of revenue.
AB932, s. 78
15Section
78. 70.555 of the statutes is amended to read:
AB932,23,20
1670.555 Provisions directory. The directions herein given for the assessing
17of lands
and personal property and levying and collecting taxes shall be deemed
18directory only, and no error or informality in the proceedings of any of the officers
19entrusted with the same, not affecting the substantial justice of the tax, shall vitiate
20or in anywise affect the validity of such tax or assessment.
AB932, s. 79
21Section
79. 70.64 (3) (c) of the statutes is repealed.
AB932, s. 80
22Section
80. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
23renumbered 70.65 (2) (a) and amended to read:
AB932,24,3
170.65
(2) (a) As shown on the assessment roll
: 1. Identify, identify all the real
2property within the taxation district and, with respect to each description of real
3property, the name and address of the owner and the assessed value.
AB932, s. 81
4Section
81. 70.65 (2) (a) 2. of the statutes is repealed.
AB932, s. 82
5Section
82. 70.65 (2) (b) (intro.) of the statutes is amended to read:
AB932,24,76
70.65
(2) (b) (intro.) With respect to each description of real property
and each
7owner of taxable personal property:
AB932, s. 83
8Section
83. 70.68 of the statutes is repealed.
AB932, s. 84
9Section
84. 70.73 (1) (b) of the statutes is amended to read:
AB932,24,1510
70.73
(1) (b) If a town, village or city clerk or treasurer discovers that
personal
11property has been assessed to the wrong person, or 2 or more parcels of land
12belonging to different persons have been erroneously assessed together on the tax
13roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
14parties are residents of the county, by notice in writing to appear at the clerk's office
15at some time, not less than 5 days thereafter, to correct the assessment roll.
AB932, s. 85
16Section
85. 70.73 (1) (c) of the statutes is amended to read:
AB932,24,2217
70.73
(1) (c) At the time and place designated in the notice given under par. (b),
18the assessment roll shall be corrected by entering the correct names of the persons
19liable to assessment,
both as to real and personal property, describing each parcel of
20land and giving the proper valuation to each parcel separately owned. The total
21valuation given to the separate tracts of real estate shall be equal to the valuation
22given to the same property when the several parcels were assessed together.
AB932, s. 86
23Section
86. 70.73 (1) (d) of the statutes is amended to read:
AB932,25,324
70.73
(1) (d) The valuation of parcels of land
or correction of names of persons
25whose personal property is assessed under this subsection may be made at any time
1before the tax roll is returned to the county treasurer for the year in which the tax
2is levied. The valuation
or correction of names, when made under this subsection,
3shall be held just and correct and be final and conclusive.