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.
AB932, s. 87
4Section
87. 70.84 of the statutes is amended to read:
AB932,25,24
570.84 Inequalities may be corrected in subsequent year. If any such
6reassessment cannot be completed in time to take the place of the original
7assessment made in such district for said year, the clerk of the district shall levy and
8apportion the taxes for that year upon the basis of the original assessment roll, and
9when the reassessment is completed the inequalities in the taxes levied under the
10original assessment shall be remedied and compensated in the levy and
11apportionment of taxes in such district next following the completion of said
12reassessment in the following manner: Each tract of real
estate, and, as to personal 13property
, each taxpayer, whose tax shall be the tax on which is determined by such
14reassessment to have been relatively too high
, shall be credited a sum equal to the
15amount of taxes charged on the original assessment in excess of the amount which
16would have been charged had such reassessment been made in time; and each tract
17of real
estate, and, as to personal property
, each taxpayer, whose tax shall be the tax
18on which is determined by such reassessment to have been relatively too low
, shall
19be charged, in addition to all other taxes, a sum equal to the difference between the
20amount of taxes charged upon such unequal original assessment and the amount
21which would have been charged had such reassessment been made in time. The
22department of revenue, or its authorized agent, shall at any time have access to all
23assessment and tax rolls herein referred to for the purpose of assisting the local clerk
24and in order that the results of the reassessment may be carried into effect.
AB932, s. 88
25Section
88. 70.995 (1) (a) of the statutes is amended to read:
AB932,26,15
170.995
(1) (a) In this section "manufacturing property" includes all lands,
2buildings, structures and other real property used in manufacturing, assembling,
3processing, fabricating, making or milling tangible personal property for profit.
4Manufacturing property also includes warehouses, storage facilities and office
5structures when the predominant use of the warehouses, storage facilities or offices
6is in support of the manufacturing property
, and all personal property owned or used
7by any person engaged in this state in any of the activities mentioned, and used in
8the activity, including raw materials, supplies, machinery, equipment, work in
9process and finished inventory when located at the site of the activity.
10Establishments engaged in assembling component parts of manufactured products
11are considered manufacturing establishments if the new product is neither a
12structure nor other fixed improvement. Materials processed by a manufacturing
13establishment include products of agriculture, forestry, fishing, mining and
14quarrying. For the purposes of this section, establishments which engage in mining
15metalliferous minerals are
considered manufacturing establishments.
AB932, s. 89
16Section
89. 70.995 (4) of the statutes is amended to read:
AB932,27,1017
70.995
(4) Whenever real property
or tangible personal property is used for
18one, or some combination, of the processes mentioned in sub. (3) and also for other
19purposes, the department of revenue, if satisfied that there is substantial use in one
20or some combination of such processes, may assess the property under this section.
21For all purposes of this section the department of revenue shall have sole discretion
22for the determination of what is substantial use and what description of real property
23or what unit of tangible personal property shall constitute "the property" to be
24included for assessment purposes, and, in connection herewith, the department may
25include in a real property unit, real property owned by different persons. Vacant
1property designed for use in manufacturing, assembling, processing, fabricating,
2making or milling tangible property for profit may be assessed under this section or
3under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
4that determination. In those specific instances where a portion of a description of
5real property includes manufacturing property rented or leased and operated by a
6separate person which does not satisfy the substantial use qualification for the entire
7property, the local assessor shall assess the entire real property description
and all
8personal property not exempt under s. 70.11 (27). The applicable portions of the
9standard manufacturing property report form under sub. (12) as they relate to
10manufacturing machinery and equipment shall be submitted by such person.
AB932, s. 90
11Section
90. 70.995 (7) (b) of the statutes is amended to read:
AB932,27,1512
70.995
(7) (b) Each 5 years, or more frequently if the department of revenue's
13workload permits and if in the department's judgment it is desirable, the department
14of revenue shall complete a field investigation or on-site appraisal at full value under
15ss. s. 70.32 (1)
and 70.34 of all manufacturing property in this state.
AB932,28,618
70.995
(8) (b) 1. The department of revenue shall annually notify each
19manufacturer assessed under this section and the municipality in which the
20manufacturing property is located of the full value of all real
and personal property
21owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
22class mail. In addition, the notice shall specify that objections to valuation, amount,
23or taxability must be filed with the state board of assessors within 60 days of issuance
24of the notice of assessment, that objections to a change from assessment under this
25section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of
1the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is
2not filed until the fee is paid. A statement shall be attached to the assessment roll
3indicating that the notices required by this section have been mailed and failure to
4receive the notice does not affect the validity of the assessments, the resulting tax
5on real
or personal property, the procedures of the tax appeals commission or of the
6state board of assessors, or the enforcement of delinquent taxes by statutory means.
AB932,29,59
70.995
(12) (a) The department of revenue shall prescribe a standard
10manufacturing property report form that shall be submitted annually for each real
11estate parcel
and each personal property account on or before March 1 by all
12manufacturers whose property is assessed under this section. The report form shall
13contain all information considered necessary by the department and shall include,
14without limitation, income and operating statements, fixed asset schedules and a
15report of new construction or demolition. Failure to submit the report shall result
16in denial of any right of redetermination by the state board of assessors or the tax
17appeals commission. If any property is omitted or understated in the assessment roll
18in any of the next 5 previous years, the assessor shall enter the value of the omitted
19or understated property once for each previous year of the omission or
20understatement. The assessor shall affix a just valuation to each entry for a former
21year as it should have been assessed according to the assessor's best judgment. Taxes
22shall be apportioned and collected on the tax roll for each entry, on the basis of the
23net tax rate for the year of the omission, taking into account credits under s. 79.10.
24In the case of omitted property, interest shall be added at the rate of 0.0267% per day
25for the period of time between the date when the form is required to be submitted and
1the date when the assessor affixes the just valuation. In the case of underpayments
2determined after an objection under s. 70.995 (8) (d), interest shall be added at the
3average annual discount interest rate determined by the last auction of 6-month
4U.S. treasury bills before the objection per day for the period of time between the date
5when the tax was due and the date when it is paid.
AB932,29,108
70.995
(12r) The department of revenue shall calculate the value of property
9that is used in manufacturing, as defined in this section
, and that is exempt under
10s. 70.11 (39) and (39m).
AB932, s. 94
11Section
94. 71.17 (2) of the statutes is amended to read:
AB932,29,2112
71.17
(2) Lien on trust estate; income taxes levied against beneficiary. All
13income taxes levied against the income of beneficiaries shall be a lien on that portion
14of the trust estate or interest therein from which the income taxed is derived, and
15such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
16same become delinquent. Every person who, as a fiduciary under the provisions of
17this subchapter, pays an income tax shall have
all the rights and remedies of
18reimbursement for any taxes assessed against him or her or paid by him or her in
19such capacity, as provided in s. 70.19 (1) and (2) a right of action for reimbursement
20against the beneficiary for whom the tax is paid and shall have a lien on the
21beneficiary's property for the amount of the taxes paid.
AB932, s. 95
22Section
95. 71.80 (1) (a) of the statutes is amended to read:
AB932,30,223
71.80
(1) (a) The department shall assess incomes as provided in this chapter
24and in performance of such duty the department
shall possess all powers now or
1hereafter granted by law to the department in the assessment of personal property
2and also the power to may estimate incomes.
AB932, s. 96
3Section
96. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).
AB932, s. 97
4Section
97. 71.91 (5m) (b) of the statutes is repealed.
AB932, s. 98
5Section
98. 73.03 (20) of the statutes is amended to read:
AB932,30,256
73.03
(20) To investigate all delinquent
personal property, death and estate, 7income
, or franchise taxes and surtaxes in the state
, and the possibility of the
8collection of them
, and to require taxing officials, including town treasurers, county
9treasurers, sheriffs
, and district attorneys, to institute proceedings, actions
, and
10prosecutions for the collection of delinquent taxes so that the amount of delinquent
11taxes shall be reduced to the minimum. In carrying out this subsection the
12department of revenue may examine or cause to be examined by any agent,
13employee
, or representative designated by it for that purpose, any books, papers,
14records
, or memoranda of any corporation, limited liability company, partnership
, or
15individual bearing upon the collection of any delinquent taxes and may require the
16attendance of the officials of any corporation or limited liability company or of any
17other person having knowledge in the premises and may take testimony and require
18proof material for their information upon any matter that they deem of value for the
19purpose of enforcing the payment of delinquent taxes. The department of revenue
20may also perform other duties and adopt other procedures that may be necessary to
21carry out this subsection and direct that proceedings, actions
, and prosecutions be
22instituted to enforce the laws relating to the collection of delinquent taxes of every
23kind. To this end, the department of justice shall, upon the request of the department
24of revenue, conduct such actions, proceedings
, or prosecutions or assist the local
25town, city, village
, or county officials in them or assist the district attorneys.
AB932,31,183
73.06
(3) The department of revenue, through its supervisors of equalization,
4shall examine and test the work of assessors during the progress of their assessments
5and ascertain whether any of them is assessing property at other than full value or
6is omitting property subject to taxation from the roll. The department and such
7supervisors shall have the rights and powers of a local assessor for the examination
8of persons and property and for the discovery of property subject to taxation. If any
9property has been omitted or not assessed according to law, they shall bring the same
10to the attention of the local assessor of the proper district and if such local assessor
11shall neglect or refuse to correct the assessment they shall report the fact to the board
12of review.
If it discovers errors in identifying or valuing property that is exempt
13under s. 70.11 (39) or (39m), the department shall change the specification of the
14property as taxable or exempt and shall change the value of the property. All
15disputes between the department, municipalities and property owners about the
16taxability or value
of property that is reported under s. 79.095 (2) (a) or of the
17property under s. 70.995 (12r) shall be resolved by using the procedures under s.
1870.995 (8).
AB932, s. 100
19Section
100. 74.05 (1) of the statutes is amended to read:
AB932,31,2320
74.05
(1) Definition. In this section, "error in the tax roll" means an error in
21the description of any real
or personal property, in the identification of the owner or
22person to whom the property is assessed or in the amount of the tax or an error
23resulting from a palpably erroneous entry in the assessment roll.
AB932, s. 101
24Section
101. 74.09 (2) of the statutes is amended to read:
AB932,32,3
174.09
(2) Preparation. The clerk of the taxation district shall prepare the real
2and personal property tax bills. The form of the property tax bill shall be prescribed
3by the department of revenue and shall be uniform.
AB932, s. 102
4Section
102. 74.11 (4) of the statutes is repealed.
AB932, s. 103
5Section
103. 74.11 (6) (a) of the statutes is amended to read:
AB932,32,86
74.11
(6) (a) Payments made on or before January 31
and payments of taxes
7on improvements on leased land that are assessed as personal property shall be
8made to the taxation district treasurer.
AB932, s. 104
9Section
104. 74.11 (10) (a) of the statutes is amended to read:
AB932,32,1310
74.11
(10) (a) If all special assessments, special charges,
and special taxes
and
11personal property taxes due under sub. (3)
or (4) are not paid in full on or before the
12due date, the amounts unpaid are delinquent as of the day after the due date of the
13first
instalment installment or of the lump-sum payment.
AB932, s. 105
14Section
105. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB932, s. 106
15Section
106. 74.11 (11) (b) of the statutes is repealed.
AB932, s. 107
16Section
107. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB932,32,2017
74.11
(12) (a) (intro.) Except as provided in
pars. par. (c)
and (d), if a taxation
18district treasurer or county treasurer receives a payment from a taxpayer which is
19not sufficient to pay all amounts due, the treasurer shall apply the payment to the
20amounts due, including interest and penalties, in the following order:
AB932, s. 108
21Section
108. 74.11 (12) (a) 1g. of the statutes is repealed.
AB932, s. 109
22Section
109. 74.11 (12) (b) of the statutes is amended to read:
AB932,32,2523
74.11
(12) (b) The allocation under par. (a)
1g. 1m. to 4. is conclusive for
24purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
25under this section.
AB932, s. 110
1Section
110. 74.11 (12) (d) of the statutes is repealed.
AB932, s. 111
2Section
111. 74.12 (6) of the statutes is repealed.
AB932, s. 112
3Section
112. 74.12 (7) of the statutes is amended to read:
AB932,33,94
74.12
(7) Delinquent first instalment installment. If the first
instalment 5installment of real property taxes
, personal property taxes on improvements on
6leased land or special assessments to which an
instalment installment option
7pertains is not paid on or before January 31, the entire amount of the remaining
8unpaid taxes or special assessments to which an
instalment installment option
9pertains on that parcel is delinquent as of February 1.
AB932, s. 113
10Section
113. 74.12 (8) of the statutes is amended to read:
AB932,33,1811
74.12
(8) Delinquent 2nd or subsequent
instalment installment. If the 2nd
12or any subsequent
instalment installment payment of real property taxes
, personal
13property taxes on improvements on leased land or special assessments to which an
14instalment installment option pertains is not paid by the due date specified in the
15ordinance, the entire amount of the remaining unpaid taxes or special assessments
16to which an
instalment installment option pertains on that parcel is delinquent as
17of the first day of the month after the payment is due and interest and penalties are
18due under sub. (10).
AB932, s. 114
19Section
114. 74.12 (9) (a) of the statutes is amended to read:
AB932,33,2320
74.12
(9) (a) If all special assessments to which an
instalment installment 21option does not pertain, special charges,
and special taxes
and personal property
22taxes that are due under sub. (5)
or (6) are not paid in full on or before January 31,
23the amounts unpaid are delinquent as of February 1.
AB932, s. 115
24Section
115. 74.12 (10) (a) of the statutes is amended to read:
AB932,34,5
174.12
(10) (a) All real property taxes, special assessments, special charges and
2special taxes that become delinquent and are paid on or before July 31
, and all
3delinquent personal property taxes, whenever paid, shall be paid, together with
4interest and penalties charged from the preceding February 1, to the taxation district
5treasurer.
AB932, s. 116
6Section
116. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB932,34,107
74.12
(11) (a) (intro.) Except as provided in
pars. par. (c)
and (d), if a taxation
8district treasurer or county treasurer receives a payment from a taxpayer which is
9not sufficient to pay all amounts due, the treasurer shall apply the payment to the
10amounts due, including interest and penalties, in the following order:
AB932, s. 117
11Section
117. 74.12 (11) (a) 1g. of the statutes is repealed.
AB932, s. 118
12Section
118. 74.12 (11) (b) of the statutes is amended to read:
AB932,34,1513
74.12
(11) (b) The allocation under par. (a)
1g. 1m. to 4. is conclusive for
14purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
15under this section.
AB932, s. 119
16Section
119. 74.12 (11) (d) of the statutes is repealed.
AB932, s. 120
17Section
120. 74.13 (1) (b) of the statutes is amended to read:
AB932,34,2018
74.13
(1) (b)
Except as provided in sub. (3), general General property taxes,
19special assessments, special charges
, and special taxes may be paid in advance of the
20levy during the period from August 1 until the 3rd Monday in December.
AB932, s. 121
21Section
121. 74.13 (3) of the statutes is repealed.
AB932, s. 122
22Section
122. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated,
23renumbered 74.25 (1) (b) and amended to read:
AB932,35,524
74.25
(1) (b)
General property taxes. After making the distribution under par.
25(a), the taxation district treasurer shall
do all of the following: 2. Pay pay to each
1taxing jurisdiction within the district its proportionate share of real property taxes,
2except that the treasurer shall pay the state's proportionate share to the county. As
3part of that distribution, the taxation district treasurer shall retain for the taxation
4district and for each tax incremental district within the taxation district its
5proportionate share of real property taxes.
AB932, s. 123
6Section
123. 74.25 (1) (b) 1. of the statutes is repealed.