AB938: Bill Text

AB938,16,11 69.61 (1) Annually, on or before the 3rd Monday of December, each city, village, and town clerk shall make and file with the department of revenue a statement in detail of all taxes levied in each town, village and the clerk's city, village, or town during the year, shall be made and filed by the clerk thereof, with the department of revenue. Any such clerk failing who fails to make the statement herein provided for, and required under this section within the required time above provided, shall be liable to the town, village and city, village, or town for all damages caused by the delinquency.

AB938,16,17 (2) The department of revenue shall prepare and furnish the blanks to each county clerk forms and instructions for such the statement, as well as for the statement mentioned in s. 69.62 required under this section. The clerk of each county shall, immediately upon receipt of the forms and instructions from the department of revenue distribute the forms and instructions to the clerk of each city, village, and town in the county, at the county's expense.

Note: Replaces disfavored terms, deletes unnecessary verbiage, and subdivides, reorders, and modifies text for improved readability and conformity with current style. The reference to the form in s. 69.62 is moved to that section and provisions for carrying out s. 69.61 contained in s. 69.62 are moved to s. 69.61 for more logical placement. See also the next section of this bill.

AB938, s. 32 Section 32. 69.62 of the statutes is renumbered 69.62 (1) and amended to read:

AB938,17,7 69.62 (1) The county clerk of each county shall, immediately upon the receipt from the department of revenue of the blanks and instructions necessary for carrying out s. 69.61, by town, village and city officers, distribute the same to such officers at the expense of the county, and shall annually Annually, on or before November 30, each county clerk shall make out and transmit to the department of revenue a statement in detail of all county taxes levied on taxable property in the county during the preceding year, and the purposes for which the same taxes were levied and expended. Any county clerk failing to make the statement herein provided for, and required under this section within the required time above provided, shall be liable to the county for all damages caused by the delinquency.

Note: Replaces disfavored terms. Provisions for carrying out s. 69.61 contained in s. 69.62 are moved to s. 69.61 for more logical placement. See also the previous and next section of this bill.

AB938, s. 33 Section 33. 69.62 (2) of the statutes is created to read:

AB938,17,10 69.62 (2) The department of revenue shall prepare and furnish to the clerk of each county forms and instructions for the statement required under this section.

Note: Moves the reference to the form under s. 69.62 in s. 69.61 to s. 69.62 for more logical placement. See also the previous two sections of this bill.

AB938, s. 34 Section 34. 70.52 of the statutes is amended to read:

AB938,18,2 70.52 Clerks to examine and correct rolls. Upon receiving such Each city, village, and town clerk upon receipt of the assessment roll the said clerk shall carefully examine it the roll. The clerk shall correct all double assessments, imperfect descriptions and other errors apparent upon the face of the roll, and strike off all parcels of real property not liable to taxation. The clerk shall add to the roll any parcel of real property or item of personal property omitted by the assessors and immediately notify them thereof; and such the assessors of the omissions. The assessors shall forthwith immediately view and value the same omitted property and certify such the valuation to said the clerk, who. The clerk shall enter it the valuation upon the roll, and such the valuation shall be final. To enable such the clerk to properly correct defective descriptions, the clerk may request aid, when necessary, from the county surveyor, whose fees for the services rendered shall be paid by the town, city or,village , or town.

Note: Replaces disfavored terms, inserts specific references and divides long sentences for improved readability.

AB938, s. 35 Section 35. 70.53 of the statutes is renumbered 70.53 (1) (intro.) and amended to read:

AB938,18,8 70.53 (1) (intro.) Upon the correction of the assessment roll as provided in under s. 70.52, the clerks each city, village, and town clerk shall prepare and, on or before the 2nd Monday in June, transmit to the department of revenue a all of the following:

AB938,18,10 (a) A detailed statement of the aggregate of each of the several items of taxable property specified in s. 70.30, a .

AB938,18,12 (b) A detailed statement of each of the several classes of taxable real estate, entering land and improvements separately, as prescribed in s. 70.32 (2), the.

AB938,18,14 (c) A detailed statement of the aggregate of all taxable property by elementary and high school district and by technical college district, and a .

AB938,18,17 (d) A detailed statement of the aggregate of each of the several items of exempt real property as specified by the department of revenue, entering land and improvements separately, and.

AB938,18,23 (2) The city, village, or town clerk shall make available to the department of revenue at its request a copy of the corrected assessment roll from which the detailed statement is statements required under sub. (1) are prepared. Failure to comply with this section subjects the taxation district to the penalty provisions under s. 73.03 (6). The department of revenue shall review and correct the statement. statements.

AB938,19,4 (3) Every county clerk shall, at the expense of the county, annually procure and furnish to each town, city and, village, and town clerk blanks forms for such the statements required under sub. (1), the form of which shall be prescribed by the department of revenue.

Note: Replaces disfavored terms, inserts specific references, puts words in proper order, and divides long provision for improved readability.

AB938, s. 36 Section 36. 70.99 (13) (a) 1. of the statutes is amended to read:

AB938,19,14 70.99 (13) (a) 1. The department of revenue shall prescribe the due dates, the blanks and forms, and the format of information transmitted by the county assessor to the department as to the assessment of property and such any other information as that may be needed in its the department's work as well as the forms. The department of revenue shall also prescribe the form of assessment rolls, blanks forms, books, and returns required for the assessment and collection of general property taxes by the county. The county shall submit material on or before the due dates that the department prescribes and shall use all of the material that the department prescribes.

Note: Replaces disfavored terms, inserts specific references, and divides long provision for improved readability.

AB938, s. 37 Section 37. 71.55 (3) of the statutes is amended to read:

AB938,19,21 71.55 (3) Forms to be provided by department. In administering this subchapter, the department of revenue shall make available suitable forms with instructions for claimants, including a form which that may be included with, or as a part of, the individual income tax blank form. In preparing homestead credit forms, the department of revenue shall provide a space for identification of the county and city, village or town in which the claimant resides.

Note: Replaces disfavored terms.

AB938, s. 38 Section 38. 73.03 (5) of the statutes is amended to read:

AB938,20,7 73.03 (5) To collect annually from all town, city, village, county, and other public officers information as to regarding the assessment of property, and such any other information as that may be needful necessary in the work of the department, in such the form and upon such blanks as forms that the department shall prescribe; and it shall be the duty of all. All public officers so called upon to fill out shall properly complete and return promptly return to the department all blanks so transmitted. forms received from the department under this subsection.

AB938,20,9 (5g) To examine all town, village, city, and county records for such any purposes as that are deemed needful considered necessary by the department.

AB938,20,12 (5r) To publish annually the information collected under subs. (5) and (5g), with such any compilations, analyses , or recommendations as may be deemed needful that the department determines are necessary.

Note: Subdivides provision to make each individual direction a separate subsection, replaces disfavored terms, inserts specific references, and reorders text for more logical placement.

AB938, s. 39 Section 39. 73.10 (2) (a) of the statutes is renumbered 73.10 (2) (a) 1. (intro.) and amended to read:

AB938,20,16 73.10 (2) (a) 1. (intro.) The department shall collect annually from all town, city, village, county, and other public officers, information as to the all of following:

AB938,20,18 a. Information regarding the collection of taxes, receipts from licenses, and other sources,.

AB938,20,20 b. Information regarding the expenditure of public funds for all purposes, and such.

AB938,20,22 c. Any other information as that is needed considered necessary by the department.

AB938,21,6 2. Information collected under subd. 1. shall be in such form and upon such blanks as on forms prescribed by the department prescribes, including but not limited to the that include any requirements under par. (b). All public officers so called upon requested to provide information under subd. 1. shall fill out properly complete and return promptly return to the department all blanks so forms transmitted. to them by the department.

AB938,21,12 3. The department shall examine all town, village, city, county, and other public records for such purposes as that the department deems considers necessary. The department shall publish annually the information collected under this paragraph, with such any compilations, analyses , or recommendations as are deemed that the department determines are necessary. The department shall disseminate information concerning local government accounting, auditing, and fiscal matters.

Note: Subdivides long provision for improved readability, replaces disfavored terms, inserts specific references, and reorders text for more logical placement.

AB938, s. 40 Section 40. 73.10 (2) (b) of the statutes is renumbered 73.10 (2) (b) 1. (intro.) and amended to read:

AB938,21,16 73.10 (2) (b) 1. (intro.) The department may require by rule that all of the following:

AB938,21,18 a. That the information it needs under par. (a) be submitted as annual financial statements, notes to the financial statements, and supporting schedules, that.

AB938,21,21 b. That the statements, notes, and schedules under subd. 1. a. conform to generally accepted accounting principles promulgated by the governmental accounting standards board or its successor bodies and that.

AB938,21,23 c. That the statements, notes, and schedules under subd. 1. a. be audited in accordance with generally accepted auditing standards.

AB938,22,2 2. Notwithstanding s. 227.01 (13) (j), a rule promulgated under this paragraph is subject to the requirements of ch. 227.

Note: Subdivides long provision for improved readability and adds a clarifying term and cross-references.

AB938, s. 41 Section 41. 76.28 (7) of the statutes is amended to read:

AB938,22,17 76.28 (7) Reports Statements. Every light, heat, and power company shall, on or before March 1 in each year, make and return to the department, in the form and upon the blanks forms that the department prescribes, a true statement of the operation of its the company's business during the preceding calendar year, including provision of the "amount shown in the account plus leased property" for purposes of the payment to municipalities and counties under s. 79.04. That The statement shall be certified by the president and treasurer of the company or 2 of the company's principal officers. For sufficient reason shown, the department may, upon written request, allow any further time for making and filing the report statement that it deems the department considers necessary but not to exceed 30 days. If any company fails to file that report the statement within the time prescribed or as extended under this subsection, the department shall add to the taxes due from that company $25, and no company may contest the imposition of that penalty in any action or proceeding.

Note: Replaces disfavored terms and replaces "report" with "statement" for internal consistency.

AB938, s. 42 Section 42. 76.48 (2) of the statutes is amended to read:

AB938,23,8 76.48 (2) Every electric cooperative shall on or before March 15 in each year make and return to the department of revenue, in the form and upon the blanks forms that the department prescribes and furnishes, a true statement of the gross receipts from the operation of its the cooperative's business during the preceding calendar year together with such other information that the department requires to enforce this section. The statement shall be verified by the president and treasurer of the electric cooperative making the return. Upon written request, the department may grant an extension of not to exceed 30 days within which to file for filing the return, not to exceed 30 days. If any electric cooperative fails to file the return within the time prescribed by law, or as extended by the department, the department shall add to the taxes due from the electric cooperative $25, and the electric cooperative may not contest the imposition of that penalty in any action or proceeding.

Note: Replaces disfavored term.

AB938, s. 43 Section 43. 86.03 (5) of the statutes is amended to read:

AB938,23,13 86.03 (5) Mutilation of trees. It shall be unlawful for any person to injure, mutilate, cut down, or destroy any shade tree growing on or within any street or highway in any incorporated village in this state, unless express permission so to do be first so has been granted by the village's board of trustees of such village.

Note: By definition, under s. 990.01 (45), village means an incorporated village. A more specific term is inserted and text is reordered and modernized to improve readability and conformity with current style.

AB938, s. 44 Section 44. 93.07 (21) of the statutes is amended to read:

AB938,24,8 93.07 (21) Statistics. To compile at least once in 2 years statistics relating to the dairy industry in this state, and for such that purpose may forward to the owner or manager of any creamery, cheese factory, or condensary, or to any other person dealing in or manufacturing dairy products, blanks forms calling for specific information relating to such the dairy industry, and in. In the case of cheese factories, the information called for shall show include the number of pounds each of American, Swiss, limburger and brick cheese made in each factory. These blanks A person subject to this subsection shall, within 60 days from the receipt thereof, be be filled out and returned of the forms from the department, complete and return the forms to the department and all. All questions thereon propounded and all information required by such blanks the forms shall be answered and furnished, so far as it is within the power of such the person completing the form to answer the questions or furnish the same, shall be answered and furnished information. The department may take other necessary steps to secure full and complete information and statistics relating to the dairy industry, and to promote the welfare of that the dairy industry.

Note: Replaces disfavored terms and reorders text to improve readability.

AB938, s. 45 Section 45. 93.23 (1) (a) 1. of the statutes is renumbered 93.23 (1) (a) 1. (intro.) and amended to read:

AB938,24,17 93.23 (1) (a) 1. (intro.) To each county, and any such organized agricultural society, association, or board in the state that complies with the requirements of this section, 95% of the first $8,000 actually paid in net premiums and 70% of all net premiums paid in excess of $8,000 at its annual fair upon livestock, articles of production, educational exhibits, agricultural implements and tools, domestic manufactures, mechanical implements, and productions ; but no one, subject to all of the following:

AB938,24,19 a. No single premium so paid shall exceed the sum of $35 to a single person, or $75 for any town or other group premium.

AB938,24,23 b. No fair, association, or board shall receive state aid unless its premium list, entry fees, and charges conform to uniform premium lists and other rules established under subd. 2., both as to premiums offered, amounts to be paid, entry fees to be charged, and all other charges for exhibiting.

Note: As originally adopted in ch. 14 of the laws of 1917, "such organized agricultural society, association, or board" referred to a society, association, or board that complied with the conditions of that statute, as described in the introductory paragraph of that statute. The introductory language was recreated in ch. 67 of the laws of 1931 to read substantially the same as the current s. 93.23 (1) (intro.) and left the remaining "such" in s. 93.23 (1) (a) not referring to anything. That "such" is replaced here to reflect the intent of the provision as originally drafted. Disfavored terms are replaced, specific references are inserted, and the provision is subdivided for improved readability and conformity with current style.

AB938, s. 46 Section 46. 93.23 (1) (e) of the statutes is amended to read:

AB938,25,18 93.23 (1) (e) Not later than 30 days after the close of the fair each year the county clerk, or the person appointed therefor to file the statements under this paragraph by the county board, agricultural society, association , or board claiming state aid, shall file with the department, on blanks forms provided by it the department, an itemized statement verified on oath, showing net premiums actually paid or to be paid at the preceding fair, which premiums must correspond with uniform premium lists and other requirements under par. (a). This report The statement shall also include a statement that at such the fair all gambling devices whatsoever, the sale of intoxicating liquors, excepting fermented malt beverages, and exhibitions of immoral character were prohibited and excluded from the fairgrounds and all adjacent grounds under their the authority or control; and on of the county board, agricultural society, association, or board claiming state aid. On or before December 31 of the year in which the fair is held, the person filing the statements under this paragraph shall furnish the department a statement of receipts and disbursements, attendance, and such any other information as that the department requires. Upon receipt of the required report, each fair shall be paid 100%, or the prorated percentage, of the aid due the preceding year.

Note: Replaces disfavored terms and inserts specific references.

AB938, s. 47 Section 47. 93.23 (1) (j) of the statutes is renumbered 93.23 (1) (j) 1. and amended to read:

AB938,26,7 93.23 (1) (j) 1. To Subject to subds. 2. to 5., to each county, and any such organized agricultural society, association, or board in the state that complies with the requirements of this section, for the purpose of encouraging and fostering the breeding, development, and improvement of standard bred horses in this state, 50% of each purse of $400 and 50% of each purse of $500 paid by it to the owners of the successful contestants in a 2-year-old trot, 2-year-old pace, 3-year-old trot and 3-year-old pace.

AB938,26,10 2. Any such organization described in subd. 1. may stage any or all of said the events described in subd. 1. but shall not receive state aid for more than one each of said the events described in subd. 1. in any calendar year.

AB938,26,18 3. No colt shall be eligible to enter or start therein in any event described in subd. 1. unless the colt is owned by one or more duly qualified electors of this state or the colt has trained continuously within the state for not less than 60 days prior to June 15 of the year in which the event is contested. No 2-year-old or 3-year-old colt shall be eligible to enter or start therein in any event described in subd. 1., unless the colt is owned, raised, and trained by one or more duly qualified electors of this state, and unless it is the foal of a mare owned at the time of foaling by one or more qualified electors of this state. Required

AB938,27,10 4. The required number of entries and starters in any event described in subd.1. shall be 6 to enter and 4 to start. An owner may enter any number of colts but shall not be allowed to start more than 2 colts in the same event. Entry fees for each colt shall not exceed 2% of the purse and shall be payable on or before a closing date to be fixed by the organization staging the event. The organization may, at its option, increase any such the purse and may also add the entrance money to the purse and divide such the added sums among the starters as it sees fit. Money divisions and conditions other than those herein prescribed in this paragraph shall be uniform throughout the state and shall be fixed annually for the next succeeding year by a joint resolution adopted by the boards of directors of the Wisconsin breeders Breeders and harness horse association Harness Horse Association and Wisconsin association Association of fairs Fairs, and certified to the department on or before December 31 in each year. If the boards of directors of said associations the Wisconsin Breeders and Harness Horse Association and Wisconsin Association of Fairs fail in any year to adopt and certify said the resolution as aforesaid, then such required under this subdivision, the money divisions and conditions for the next succeeding year shall be fixed by the department.

AB938,27,18 5. On or before December 31 in each year, the county clerk, or the person therefor appointed to file the statement under this subdivision by the society, association, or board claiming state aid, shall file with the department, on blanks forms provided by it the department, a statement, verified on oath, showing a true and correct summary of the results of each colt event, the name and address of, and the amount paid to, the owner of each colt, and that the event was in all things conducted as herein provided in this paragraph. Thereupon, state aid shall be certified and paid as provided by par. (f).

Note: As originally adopted in ch. 14 of the laws of 1917, "such organized agricultural society, association, or board" referred to a society, association, or board that complied with the conditions of that statute, as described in the introductory paragraph of that statute. The introductory language was recreated in ch. 67 of the laws of 1931 to read substantially the same as the current s. 93.23 (1) (intro.) and left the remaining "such" in s. 93.23 (1) (a) not referring to anything. That "such" is replaced here to reflect the intent of the provision as originally drafted. Disfavored terms are replaced, specific references are inserted, and the provision is subdivided for improved readability and conformity with current style.

AB938, s. 48 Section 48. 94.66 (3) of the statutes is amended to read:

AB938,28,6 94.66 (3) Application for license shall be made upon blanks forms furnished upon request by the department and shall state the applicant's name and business address, the exact location of places of manufacture of the applicant's products, a description of the products which that are to be sold, and such any other information as that the department may require requires. An application may be amended upon written notice from the applicant.

Note: Replaces disfavored terms.

AB938, s. 49 Section 49. 102.11 (1) (a) 2. of the statutes, as affected by 2001 Wisconsin Act 37, is renumbered 102.11 (1) (a) 2. b. and amended to read:

AB938,28,16 102.11 (1) (a) 2. b. If at the time of the injury the employee is working on part time for the day, the employee's daily earnings shall be arrived at by dividing the amount received, or to be received by the employee for such part-time service for the day, by the number of hours and fractional hours of such the part-time service, and multiplying the result by the number of hours of the normal full-time working day established by the employer for the employment involved. The words "part time for the day" shall apply to Saturday half days and all other days upon which the employee works less than normal full-time working hours.

Note: The stricken definition is moved to a separate provision, in accordance with current style, in the next section of this bill. Replaces disfavored terms.

AB938, s. 50 Section 50. 102.11 (1) (a) 2. a. of the statutes is created to read:

AB938,28,20 102.11 (1) (a) 2. a. In this subdivision, "part time for the day" means Saturday half days and any other day during which an employee works less than the normal full-time working hours established by the employer.

Note: Moves definition to a separate provision consistent with current style, and adds "established by the employer," consistent with 2001 Wis. Act 37.

AB938, s. 51 Section 51. 102.33 (1) of the statutes is amended to read:

AB938,29,6 102.33 (1) The department shall print and furnish free to any employer or employee such any blank forms as it shall deem requisite that the department considers necessary to facilitate efficient administration of this chapter; it. The department shall keep such any record books or records as it shall deem required that the department considers necessary for the proper and efficient administration of this chapter.

Note: Replaces disfavored terms and inserts specific references.

AB938, s. 52 Section 52. 103.25 (3) of the statutes is amended to read:

AB938,29,15 103.25 (3) The form and requisites of street trade permits shall be the same as those specified for child labor permits in s. 103.73, except as provided in sub. (3m) and except that the permits may be issued on special street trade permit blanks of forms, in a form determined by the department. Each minor for whom a street trade permit is issued shall be provided by the department or the permit officer issuing the permit with a street trade identification card of, in a form determined by the department. He or she The minor shall carry the identification card while engaged in street trade employment and shall not transfer it to any other person.

Note: Replaces disfavored terms and inserts specific reference.