SB44, s. 1515
17Section
1515. 55.06 (11) (c) of the statutes is amended to read:
SB44,658,218
55.06
(11) (c) Upon a finding of probable cause under par. (b), the court may
19order temporary placement up to 30 days pending the hearing for a permanent
20placement, or the court may order such protective services as may be required.
If an
21individual who has a developmental disability is ordered, under this paragraph, to
22be temporarily placed in an intermediate facility or in a nursing facility, and if at the
23hearing for permanent placement the court orders that the individual be protectively
24placed, the court may, before permanent placement, extend the temporary placement
25order for not more than 60 days if necessary for the county department that is
1participating in the program under s. 46.278 to develop the plan required under s.
246.279 (4).
SB44, s. 1516
3Section
1516. 59.22 (2) (c) 2. of the statutes is amended to read:
SB44,658,84
59.22
(2) (c) 2. No action of the board may be contrary to or in derogation of the
5rules of the department of
health and family services
workforce development under
6s.
49.33 49.78 (4) to (7) relating to employees administering old-age assistance, aid
7to families with dependent children, aid to the blind
and
, or aid to totally and
8permanently disabled persons or ss. 63.01 to 63.17.
SB44, s. 1517
9Section
1517. 59.25 (3) (f) 1. of the statutes is amended to read:
SB44,658,1710
59.25
(3) (f) 1. Except as provided in subd. 2., transmit to the
state treasurer 11secretary of administration at the time required by law to pay the state taxes a
12particular statement, certified by the county treasurer's personal signature affixed
13or attached thereto, of all moneys received by him or her during the preceding year
14and which are payable to the
state treasurer secretary of administration for licenses,
15fines, penalties, or on any other account, and at the same time pay to the
state
16treasurer secretary of administration the amount thereof after deducting the legal
17fees.
SB44, s. 1518
18Section
1518. 59.25 (3) (f) 2. of the statutes is amended to read:
SB44,659,2219
59.25
(3) (f) 2. For all court imposed fines and forfeitures required by law to be
20deposited in the state treasury, the amounts required by s. 757.05 for the penalty
21assessment surcharge, the amounts required by s. 165.755 for the crime laboratories
22and drug law enforcement assessment, the amounts required by s. 167.31 (5) for the
23weapons assessment, the amounts required by s. 973.045 for the crime victim and
24witness assistance surcharge, the amounts required by s. 938.34 (8d) for the
25delinquency victim and witness assistance surcharge, the amounts required by s.
1973.046 for the deoxyribonucleic acid analysis surcharge, the amounts required by
2s. 961.41 (5) for the drug abuse program improvement surcharge, the amounts
3required by s. 100.261 for the consumer protection assessment, the amounts
4authorized by s. 971.37 (1m) (c) 1. or required by s. 973.055 (1) for the domestic abuse
5assessment, the amounts required by s. 253.06 (4) (c) for the enforcement assessment
6under the supplemental food program for women, infants and children, the amounts
7required by s. 349.04 for the truck driver education assessment, the amounts
8required by ss. 346.177, 346.495 and 346.65 (4r) for the railroad crossing
9improvement assessment, the amounts required by s. 346.655 (2) (a) and (b) for the
10driver improvement surcharge, the amounts required by s. 102.85 (4) for the
11uninsured employer assessment, the amounts required by s. 299.93 for the
12environmental assessment, the amounts required by s. 29.983 for the wild animal
13protection assessment, the amounts required by ss. 29.987 and 169.46 (1) for the
14natural resources assessment surcharge, the amounts required by s. 29.985 for the
15fishing shelter removal assessment, the amounts required by s. 350.115 for the
16snowmobile registration restitution payment, and the amounts required by ss.
1729.989 and 169.46 (2) for natural resources restitution payments, transmit to the
18state treasurer secretary of administration a statement of all moneys required by law
19to be paid on the actions entered during the preceding month on or before the first
20day of the next succeeding month, certified by the county treasurer's personal
21signature affixed or attached thereto, and at the same time pay to the
state treasurer 22secretary of administration the amount thereof.
SB44, s. 1519
23Section
1519. 59.25 (3) (k) of the statutes is amended to read:
SB44,660,3
159.25
(3) (k) Forward 40% of the state forfeitures, fines
, and penalties under
2ch. 348 to the
state treasurer secretary of administration for deposit in the
3transportation fund under s. 25.40 (1) (ig).
SB44, s. 1520
4Section
1520. 59.25 (3) (L) of the statutes is amended to read:
SB44,660,75
59.25
(3) (L) Forward all money received under s. 66.0114 (3) (c) to the
state
6treasurer secretary of administration for deposit in the transportation fund under
7s. 25.40 (1) (ig).
SB44, s. 1521
8Section
1521. 59.25 (3) (m) of the statutes is amended to read:
SB44,660,119
59.25
(3) (m) Forward 50% of the fees received under s. 351.07 (1g) to the
state
10treasurer secretary of administration for deposit in the transportation fund under
11s. 25.40 (1) (im).
SB44, s. 1522
12Section
1522. 59.25 (3) (p) of the statutes is amended to read:
SB44,660,1713
59.25
(3) (p) Pay to the
state treasurer secretary of administration on his or her
14order the state percentage of fees received from the clerk of the circuit court under
15s. 59.40 (2) (m) and if any such moneys remain in his or her hands when he or she
16is required to pay the state percentage of fees, pay such moneys therewith to the
state
17treasurer secretary of administration.
SB44, s. 1523
18Section
1523. 59.26 (8) (a) of the statutes is amended to read:
SB44,661,2319
59.26
(8) (a) In any county with a population of less than 500,000, the board,
20by ordinance, may fix the number of deputy sheriffs to be appointed in that county
21at not less than that number required by sub. (1) (a) and (b) and may set the salary
22of those deputies. The board may provide by ordinance that deputy sheriff positions
23be filled by appointment by the sheriff from a list of all persons with the 3 highest
24scores for each position based on a competitive examination. Such competitive
25examinations may be by a county civil service commission or by the division of merit
1recruitment and selection in the department of
employment relations 2administration at the option of the board and it shall so provide by ordinance. The
3division of merit recruitment and selection in the department of
employment
4relations administration shall, upon request of the board, conduct such examination
5according to the methods used in examinations for the state civil service and shall
6certify an eligible list of the names of all persons with the 3 highest scores on that
7examination for each position to the sheriff of that county who shall make an
8appointment from that list to fill the position within 10 days after he or she receives
9the eligible list. The county for which such examination is conducted shall pay the
10cost of that examination. If a civil service commission is decided upon for the
11selection of deputy sheriffs, then ss. 63.01 to 63.17 shall apply so far as consistent
12with this subsection, except ss. 63.03, 63.04 and 63.15 and except the provision
13governing minimum compensation of the commissioners. The ordinance or an
14amending ordinance may provide for employee grievance procedures and
15disciplinary actions, for hours of work, for tours of duty according to seniority and for
16other administrative regulations. Any board provision consistent with this
17paragraph and existing on July 25, 1951, is validated. If the sheriff fills a deputy
18sheriff position by promotion, the sheriff shall make the appointment to the position
19from a list of 3 deputy sheriffs who receive the highest scores in a competitive
20examination. Such competitive examinations may be by a county civil service
21commission or by the division of merit recruitment and selection in the department
22of
employment relations administration at the option of the board and it shall so
23provide by ordinance.
SB44, s. 1524
24Section
1524. 59.40 (2) (m) of the statutes is amended to read:
SB44,663,4
159.40
(2) (m) Pay monthly to the
treasurer secretary of administration for the
2use of the state the state's percentage of the fees required to be paid on each civil
3action, criminal action
, and special proceeding filed during the preceding month and
4pay monthly to the
treasurer secretary of administration for the use of the state the
5percentage of court imposed fines and forfeitures required by law to be deposited in
6the state treasury, the amounts required by s. 757.05 for the penalty assessment
7surcharge, the amounts required by s. 165.755 for the crime laboratories and drug
8law enforcement assessment, the amounts required by s. 167.31 (5) for the weapons
9assessment, the amounts required by s. 973.045 for the crime victim and witness
10assistance surcharge, the amounts required by s. 938.34 (8d) for the delinquency
11victim and witness assistance surcharge, the amounts required by s. 973.046 for the
12deoxyribonucleic acid analysis surcharge, the amounts required by s. 961.41 (5) for
13the drug abuse program improvement surcharge, the amounts required by s. 100.261
14for the consumer protection assessment, the amounts authorized by s. 971.37 (1m)
15(c) 1. or required by s. 973.055 for the domestic abuse assessment surcharge, the
16amounts required by s. 253.06 (4) (c) for the enforcement assessment under the
17supplemental food program for women, infants
, and children, the amounts required
18by s. 349.04 for the truck driver education assessment, the amounts required by ss.
19346.177, 346.495
, and 346.65 (4r) for the railroad crossing improvement assessment,
20the amounts required by s. 346.655 for the driver improvement surcharge, the
21amounts required by s. 102.85 (4) for the uninsured employer assessment, the
22amounts required by s. 299.93 for the environmental assessment, the amounts
23required under s. 29.983 for the wild animal protection assessment, the amounts
24required under ss. 29.987 (1) (d) and 169.46 (1) (d) for the natural resources
25assessment surcharge, the amounts required by s. 29.985 for the fishing shelter
1removal assessment, the amounts required by s. 350.115 for the snowmobile
2registration restitution payment, and the amounts required under ss. 29.989 (1) (d)
3and 169.46 (2) (d) for the natural resources restitution payments. The payments
4shall be made by the 15th day of the month following receipt thereof.
SB44, s. 1525
5Section
1525. 59.53 (5) (a) of the statutes is amended to read:
SB44,663,206
59.53
(5) (a) The board shall contract with the department of workforce
7development to implement and administer the child and spousal support and
8establishment of paternity and the medical support liability programs provided for
9by Title IV of the federal social security act. The board may designate by board
10resolution any office, officer, board, department
, or agency, except the clerk of circuit
11court, as the county child support agency. The board or county child support agency
12shall implement and administer the programs in accordance with the contract with
13the department of workforce development. The attorneys responsible for support
14enforcement under sub. (6) (a), circuit court commissioners
, and all other county
15officials shall cooperate with the county and the department of workforce
16development as necessary to provide the services required under the programs. The
17county shall charge the fee established by the department of workforce development
18under s. 49.22 for services provided under this paragraph to persons not receiving
19a stipend under s. 49.147 (3m) (g), benefits
or wages under s. 49.148 or 49.155
, or
20assistance under s. 46.261, 49.19
, or 49.47.
SB44, s. 1526
21Section
1526. 59.53 (24) of the statutes is created to read:
SB44,663,2422
59.53
(24) County payments made under Medical Assistance. The board shall,
23upon demand by the department of health and family services, authorize payment
24to that department not to exceed any of the following:
SB44,664,6
1(a)
Home and community based services. For services provided under ss. 46.275
2and 46.278 beginning in 2001 and thereafter, any payment made under s. 20.435 (4)
3(hm), and the portion of the payment made under s. 20.435 (4) (o) for Medical
4Assistance Program benefits administered under ss. 46.275 and 46.278 that is
5related to any rates increased for services under s. 46.275 or 46.278 beginning in
62001.
SB44,664,137
(b)
Alcohol and other drug and mental health prevention and treatment
8services. For alcohol and other drug and mental health prevention and treatment
9services provided under s. 49.46 (2) (a) 1., 2., and 4. d. and e. and (b) 6. b., c., d., f.,
10fm., j., k., L., and m., 9., 12., 12m., 13., 15., and 16. beginning in 2003 and thereafter,
11any payment made under s. 20.435 (4) (hm), and the portion of the payment made
12under s. 20.435 (4) (o) as Medical Assistance Program benefits for the services that
13is related to any rates increased for these services beginning in 2003.
SB44, s. 1527
14Section
1527. 59.54 (12) of the statutes is amended to read:
SB44,664,1715
59.54
(12) County-tribal law enforcement programs. Pursuant to adoption
16of a resolution, a board may enter into an agreement and seek funding under s.
17165.90 16.964 (7).
SB44, s. 1528
18Section
1528. 60.24 (3) (L) of the statutes is amended to read:
SB44,664,2119
60.24
(3) (L) If authorized by the town board, represent the interests of the
20town in connection with appearances before the
state
office of the commissioner of 21tax appeals
commission under s. 70.64 (5).
SB44, s. 1529
22Section
1529. 63.10 (2) of the statutes is amended to read:
SB44,665,923
63.10
(2) The commission shall appoint a time and place for the hearing of said
24charges, the time to be within 3 weeks after the filing of the same, and notify the
25person possessing the appointing power and the accused of the time and place of such
1hearing. At the termination of the hearing the commission shall determine whether
2or not the charge is well founded and shall take such action by way of suspension,
3demotion, discharge or reinstatement, as it may deem requisite and proper under the
4circumstances and as its rules may provide. The decision of the commission shall be
5final. Neither the person possessing the appointing power nor the accused shall have
6the right to be represented by counsel at said hearing, but the commission may in its
7discretion permit the accused to be represented by counsel and may request the
8presence of
an assistant a district attorney to act with the commission in an advisory
9capacity.
SB44, s. 1530
10Section
1530. 66.0114 (1) (bm) of the statutes is amended to read:
SB44,666,411
66.0114
(1) (bm) The official receiving the penalties shall remit all moneys
12collected to the treasurer of the city, village, town sanitary district, or public inland
13lake protection and rehabilitation district in whose behalf the sum was paid, except
14that all jail assessments shall be remitted to the county treasurer, within 20 days
15after its receipt by the official. If timely remittance is not made, the treasurer may
16collect the payment of the officer by action, in the name of the office, and upon the
17official bond of the officer, with interest at the rate of 12% per year from the date on
18which it was due. In the case of the penalty assessment imposed by s. 757.05, the
19crime laboratories and drug law enforcement assessment imposed by s. 165.755, the
20driver improvement surcharge imposed by s. 346.655 (1), the truck driver education
21assessment imposed by s. 349.04, any applicable consumer protection assessment
22imposed by s. 100.261, and any applicable domestic abuse assessment imposed by s.
23973.055 (1), the treasurer of the city, village, town sanitary district, or public inland
24lake protection and rehabilitation district shall remit to the
state treasurer secretary
25of administration the amount required by law to be paid on the actions entered
1during the preceding month on or before the first day of the next succeeding month.
2The governing body of the city, village, town sanitary district, or public inland lake
3protection and rehabilitation district shall by ordinance designate the official to
4receive the penalties and the terms under which the official qualifies.
SB44, s. 1531
5Section
1531. 66.0114 (3) (c) of the statutes is amended to read:
SB44,666,126
66.0114
(3) (c) The entire amount in excess of $150 of any forfeiture imposed
7for the violation of any traffic regulation in conformity with ch. 348 shall be
8transmitted to the county treasurer if the violation occurred on an interstate
9highway, a state trunk highway
, or a highway over which the local highway authority
10does not have primary maintenance responsibility. The county treasurer shall then
11make payment to the
state treasurer secretary of administration as provided in s.
1259.25 (3) (L).
SB44, s. 1532
13Section
1532. 66.0517 (3) (b) 1. of the statutes is amended to read:
SB44,667,814
66.0517
(3) (b) 1. Except as provided in sub. (2) (b), a weed commissioner shall
15receive compensation for the destruction of noxious weeds as determined by the town
16board, village board
, or city council upon presenting to the proper treasurer the
17account for noxious weed destruction, verified by oath and approved by the
18appointing officer. The account shall specify by separate items the amount
19chargeable to each piece of land, describing the land, and shall, after being paid by
20the treasurer, be filed with the town, village
, or city clerk. The clerk shall enter the
21amount chargeable to each tract of land in the next tax roll in a column headed "For
22the Destruction of Weeds", as a tax on the lands upon which the weeds were
23destroyed. The tax shall be collected under ch. 74, except in case of lands which are
24exempt from taxation, railroad lands
, or other lands for which taxes are not collected
25under ch. 74. A delinquent tax may be collected as is a delinquent real property tax
1under chs. 74 and 75 or as is a delinquent personal property tax under ch. 74. In case
2of railroad lands or other lands for which taxes are not collected under ch. 74, the
3amount chargeable against these lands shall be certified by the town, village
, or city
4clerk to the
state treasurer secretary of administration who shall add the amount
5designated to the sum due from the company owning, occupying
, or controlling the
6lands specified. The
state treasurer secretary of administration shall collect the
7amount chargeable as prescribed in subch. I of ch. 76 and return the amount collected
8to the town, city
, or village from which the certification was received.
SB44, s. 1533
9Section
1533. 66.0801 (2) of the statutes is amended to read:
SB44,667,1210
66.0801
(2) Sections 66.0803 to 66.0825 do not deprive the
office of the
11commissioner of railroads, department of transportation or public service
12commission of any power under ss.
195.05 and 197.01 to 197.10 and ch. 196.
SB44, s. 1534
13Section
1534. 69.14 (1) (cm) of the statutes is amended to read:
SB44,668,314
69.14
(1) (cm)
Information concerning paternity. For a birth which occurs en
15route to or at a hospital, the filing party shall give the mother a copy of the pamphlet
16under s. 69.03 (14). If the child's parents are not married at the time of the child's
17birth, the filing party shall give the mother a copy of the form prescribed by the state
18registrar under s. 69.15 (3) (b) 3. The filing party shall ensure that trained,
19designated hospital staff provide to the child's available parents oral information or
20an audio or video presentation and written information about the form and the
21significance and benefits of, and alternatives to, establishing paternity, before the
22parents sign the form. The filing party shall also provide an opportunity to complete
23the form and have the form notarized in the hospital. If the mother provides a
24completed form to the filing party while she is a patient in the hospital and within
255 days after the birth, the filing party shall send the form directly to the state
1registrar.
From the appropriation under s. 20.445 (3) (dz), the The department of
2workforce development shall pay the filing party a financial incentive for correctly
3filing a form within 60 days after the child's birth.
SB44, s. 1535
4Section
1535. 69.22 (1) (c) of the statutes is amended to read:
SB44,668,95
69.22
(1) (c) Twelve dollars for issuing an uncertified copy of a birth certificate
6or a certified copy of a birth certificate, $7 of which shall be forwarded to the
state
7treasurer secretary of administration as provided in sub. (1m) and credited to the
8appropriations under s. 20.433 (1) (g) and (h); and $3 for issuing any additional
9certified or uncertified copy of the same birth certificate issued at the same time.
SB44, s. 1536
10Section
1536. 69.22 (1m) of the statutes is amended to read:
SB44,668,1611
69.22
(1m) The state registrar and any local registrar acting under this
12subchapter shall, for each copy of a birth certificate for which a fee under sub. (1) (c)
13is charged that is issued during a calendar quarter, forward to the
state treasurer 14secretary of administration for deposit in the appropriations under s. 20.433 (1) (g)
15and (h) the amounts specified in sub. (1) (c) by the 15th day of the first month
16following the end of the calendar quarter.
SB44, s. 1537
17Section
1537. 70.36 (3) of the statutes is amended to read:
SB44,668,2118
70.36
(3) The word assessor whenever used in ss. 70.35 and 70.36 shall, in 1st
19class cities, be deemed to refer also to the commissioner of assessments of any such
20city
and, where applicable, shall be deemed also to refer to the department of revenue
21responsible for the manufacturing property assessment under s. 70.995.
SB44, s. 1538
22Section
1538. 70.38 (4) of the statutes is amended to read:
SB44,669,823
70.38
(4) Appeals. (a) Any person feeling aggrieved by the assessment notice
24shall, within 60 days after the receipt of the notice, file with the department a
25petition for redetermination setting forth the person's objections to the assessment.
1The person may request an informal conference with representatives of the
2department prior to September 15. The request shall be indicated in the petition.
3The secretary shall act on the petition on or before October 1. On or before November
41, the person shall pay the amount determined by the secretary pursuant to the
5secretary's action on the petition. If the person is aggrieved by the secretary's denial
6of the petition the person may appeal to the
office of the commissioner of tax appeals
7commission if the appeal is filed with the
commission office of the commissioner on
8or before December 1.
SB44,669,109
(b) Determinations of the
office of the commissioner of tax appeals
commission 10shall be subject to judicial review under ch. 227.
SB44, s. 1539
11Section
1539. 70.385 of the statutes is amended to read:
SB44,669,14
1270.385 Collection of the tax. All taxes as evidenced by the report under s.
1370.38 (1) are due and payable to the department on or before June 15, and shall be
14deposited by the department with the
state treasurer
secretary of administration.
SB44, s. 1540
15Section
1540. 70.39 (2) of the statutes is amended to read:
SB44,669,2016
70.39
(2) Any part of an assessment which is contested before the
office of the
17commissioner of tax appeals
commission or the courts, which after hearing shall be
18ordered to be paid, shall be considered as a delinquent tax if unpaid on the 10th day
19following the date of the final order and shall be subject to the penalty and interest
20provisions under sub. (1).
SB44, s. 1541
21Section
1541. 70.39 (4) (b) of the statutes is amended to read:
SB44,670,422
70.39
(4) (b) The clerk of circuit court shall enter the warrant as a delinquent
23income or franchise tax warrant as required under s. 806.11. The clerk of circuit
24court shall accept, file
, and enter the warrant without prepayment of any fee, but
25shall submit a statement of the proper fees within 30 days to the department of
1revenue.
The fees shall be paid by the state treasurer upon Upon audit by the
2department of administration on the certificate of the secretary of revenue
, the
3secretary of administration shall pay the fees and
the fees shall be charged to the
4proper appropriation for the department of revenue.
SB44, s. 1542
5Section
1542. 70.397 (3) (c) of the statutes is amended to read:
SB44,670,146
70.397
(3) (c) Any person feeling aggrieved by an assessment notice under this
7section may, within 60 days after receipt of the notice, file with the department a
8petition for redetermination setting forth the person's objections to the assessment.
9In the petition, the person may request an informal conference with representatives
10of the department. The secretary of revenue shall act on the petition within 90 days
11after receipt of the petition for redetermination. If the person is aggrieved by the
12secretary's denial of the petition, the person may appeal to the
office of the
13commissioner of tax appeals
commission if the appeal is filed with the
commission 14office of the commissioner within 30 days after the petition is denied.
SB44, s. 1543
15Section
1543. 70.44 (1) of the statutes is amended to read:
SB44,670,2416
70.44
(1) Real or personal property omitted from assessment in any of the 2
17next previous years, unless previously reassessed for the same year or years, shall
18be entered once additionally for each previous year of such omission, designating
19each such additional entry as omitted for the year of omission and affixing a just
20valuation to each entry for a former year as the same should then have been assessed
21according to the assessor's best judgment, and taxes shall be apportioned, using the
22net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
23section shall not apply to manufacturing property
assessed by the department of
24revenue under s. 70.995.
SB44, s. 1544
25Section
1544. 70.511 (2) (c) of the statutes is amended to read:
SB44,671,4
170.511
(2) (c) If the reviewing authority increases the value of the property in
2question, the increase in value shall in the case of manufacturing property assessed
3by the department of revenue under s. 70.995 be assessed as omitted property as
4prescribed under s. 70.995 (12). In the case of all other property s. 70.44 shall apply.
SB44, s. 1545
5Section
1545. 70.57 (2) of the statutes is amended to read:
SB44,671,106
70.57
(2) If the state board of assessors, the
office of the commissioner of tax
7appeals
commission or a court makes a final redetermination on the assessment of
8property subject to taxation under s. 70.995 that is higher or lower than the previous
9assessment, the department of revenue shall recertify the equalized value of the
10school district in which the property subject to taxation under s. 70.995 is located.
SB44, s. 1546
11Section
1546. 70.64 (1) of the statutes is amended to read:
SB44,672,212
70.64
(1) By the office of the commissioner of tax appeals commission. The
13assessment and determination of the relative value of taxable general property in
14any county or taxation district, made by the department of revenue under s. 70.57,
15may be reviewed, and a redetermination of the value of such property may be made
16by the
office of the commissioner of tax appeals
commission, upon appeal by the
17county or taxation district. The filing of such appeal in the manner provided in this
18section by any county or taxation district shall impose upon the
commission office of
19the commissioner of tax appeals the duty, under the powers conferred upon it by s.
2073.01 (4) (a), to review the assessment complained of. If, in its judgment based upon
21the testimony, evidence and record made on the preliminary hearing of such appeal,
22the
commission office of the commissioner of tax appeals finds such assessment to
23be unequal and discriminatory, it shall determine to correct such assessment to bring
24it into substantial compliance with law. Except as provided in this section, the appeal
25shall be taken and such review and redetermination shall be made as provided in ss.
173.01 and 73.015 and under the rules governing the procedure of the
commission 2office of the commissioner of tax appeals.
SB44, s. 1547
3Section
1547. 70.64 (3) (intro.) of the statutes is amended to read:
SB44,672,64
70.64
(3) Form of appeal. (intro.) To accomplish an appeal there shall be filed
5with the
office of the commissioner of tax appeals
commission on or before October
615 an appeal in writing setting forth:
SB44, s. 1548
7Section
1548. 70.64 (3) (a) of the statutes is amended to read:
SB44,672,108
70.64
(3) (a) That the county or taxation district, naming the same, appeals to
9the
office of the commissioner of tax appeals
commission from the assessment made
10by the department of revenue under s. 70.57, specifying the date of such assessment.
SB44, s. 1549
11Section
1549. 70.64 (4) of the statutes is amended to read:
SB44,672,1912
70.64
(4) Certified copies. Upon the filing of such appeal, the clerk of the
13county or taxation district, without delay, shall prepare certified copies of it, together
14with certified copies of the value established by the department of revenue from
15which the appeal is taken and a complete list showing the clerk of each taxation
16district within the county and the post-office address of each. The clerk shall mail
17by certified mail 4 sets of certified copies to the
office of the commissioner of tax
18appeals
commission and one set of the copies to the department of revenue, the
19county clerk and the clerk of each taxation district within the county.
SB44, s. 1550
20Section
1550. 70.64 (5) of the statutes is amended to read:
SB44,673,1621
70.64
(5) Appearance. Not later than 30 days after the clerk of the county or
22taxation district has mailed the certified copies, unless the time is extended by order
23of the
office of the commissioner of tax appeals
commission, any county, town, city
24or village may cause an appearance to be entered in its behalf before the
commission 25office of the commissioner in support of the appeal and uniting with the appellant for
1the relief demanded; and by verified petition or statement showing grounds therefor
2may apply for other or further review and redetermination than that demanded in
3the appeal. Within the same time the county, town, city or village in the county may
4in the same manner have its appearance entered in opposition to the appeal and to
5the relief demanded. Such appearances shall be authorized in the manner for
6authorizing an appeal under sub. (2). When so authorized the interests of the county,
7town, city or village authorizing it shall be in the charge of the chairperson, mayor
8or president thereof unless otherwise directed by the body authorizing such
9appearance; and attorneys may be employed in that behalf. In such appearances any
102 or more of the towns, cities and villages of the county may join if united in support
11of or in opposition to the appeal. Four copies of each appearance, petition or
12statement mentioned in this subsection shall be filed in
the offices of the
office of the
13commissioner of tax appeals
commission and a copy of each mailed by certified mail
14to the department of revenue, to the county clerk, and to the clerk of each town, city
15and village within the county, and a copy to the attorney authorized to appear on
16behalf of the county or any town, city or village within the county.
SB44, s. 1551
17Section
1551. 70.64 (6) of the statutes is amended to read:
SB44,674,1618
70.64
(6) Hearing. As soon as practicable, the
commission office of the
19commissioner of tax appeals shall set a time and place for preliminary hearing of
20such appeal. At least 10 days before the time set for such hearing, the
commission 21office of the commissioner of tax appeals shall cause notice thereof to be mailed by
22certified mail to the county clerk and to the attorney or the clerk of each town, city
23and village in whose behalf an appearance has been entered in the matter of such
24appeal, and to the clerk of each town, city or village which has not appeared, and mail
25a like notice to the clerk of the taxation district taking such appeal and to the
1department of revenue. The department of revenue shall be prepared to present to
2the
commission office of the commissioner of tax appeals at such time during the
3course of the hearings as the
commission office requires, the full value of all property
4subject to general property taxation in each town, village and city of the county, as
5determined by the department according to s. 70.57 (1) or in the case of a complaint
6by a taxation district under a county assessor such information as the department
7has in its possession. Said hearing may be adjourned, in the discretion of the
office
8of the commissioner of tax appeals
commission, as often and to such times and places
9as may be necessary in order to determine the facts. If satisfied that no substantial
10injustice has been done in the taxation district assessment appealed from, the
11commission office of the commissioner of tax appeals in its discretion may dismiss
12such appeal. If satisfied that substantial injustice has been done in the taxation
13district assessment, the
commission office of the commissioner of tax appeals shall
14determine to revalue any or all of the taxation districts in the county, which it deems
15necessary, in a manner which in its judgment is best calculated to secure substantial
16justice.
SB44, s. 1552
17Section
1552. 70.64 (7) of the statutes is amended to read:
SB44,675,1118
70.64
(7) Redetermination. The
commission office of the commissioner of tax
19appeals shall then proceed to redetermine the value of the taxable general property
20in such of the taxation districts in the county as it deems necessary. It may include
21in such redetermination other taxation districts than first determined upon and may
22include all of the taxation districts in said county, if at any time during the progress
23of its investigations or revaluations it is satisfied that such course is necessary in
24order to accomplish substantial justice and to secure relative equality as between all
25the taxation districts in such county. It shall make careful investigation of the value
1of taxable general property in the several taxation districts to which such review and
2redetermination shall extend, in any manner which in its judgment is best calculated
3to obtain the fair, full value of such property. The
commission office of the
4commissioner of tax appeals may employ such experts and other assistants as may
5be necessary, and fix their compensation. In making such investigations the
6commission office of the commissioner of tax appeals and all persons employed
7therein by the
commission office shall have all the authority possessed by assessors
8so far as applicable, including authority to administer oaths and to examine property
9owners and witnesses under oath as to the quantity and value of the property subject
10to assessment belonging to any person or within any taxation district to which the
11investigation shall extend.
SB44, s. 1553
12Section
1553. 70.64 (8) of the statutes is amended to read:
SB44,675,2213
70.64
(8) Hearing. The
commission office of the commissioner of tax appeals 14may at any time before its final determination appoint a time and place at which it
15will hear evidence and arguments relevant to the matters under consideration upon
16such appeal. The time to be devoted to such hearings may be limited as the
17commission office of the commissioner of tax appeals directs. At least 10 days before
18the time fixed for such hearings, the
commission
office of the commissioner of tax
19appeals shall cause notice thereof to be mailed by certified mail to the county clerk
20and to the attorney or other representative of each town, city and village in whose
21behalf an appearance has been entered in the matter of such appeal, and a like copy
22to the department of revenue.
SB44, s. 1554
23Section
1554. 70.64 (9) of the statutes is amended to read:
SB44,676,824
70.64
(9) Testimony. The
office of the commissioner of tax appeals
commission 25may take testimony. Witnesses summoned at the instance of
said commission the
1office of the commissioner of tax appeals shall be compensated at the rates provided
2by law for witnesses in courts of record, the same to be audited and paid the same
3as other claims against the state, upon the certificate of
said commission the office
4of the commissioner of tax appeals. If any property owner or other person makes any
5false statement to
said commission the office of the commissioner of tax appeals or
6to any person employed by it upon any matter under investigation that person shall
7be subject to all the forfeitures and penalties imposed by law for false statements to
8assessors and boards of review.
SB44, s. 1555
9Section
1555. 70.64 (10) of the statutes is amended to read:
SB44,676,2210
70.64
(10) Determination. The
office of the commissioner of tax appeals
11commission shall make its determination upon such appeal without unreasonable
12delay and shall file a copy thereof in the office of the county clerk and mail by certified
13mail a like copy to the department of revenue and to the clerk and attorney of the
14taxation district appealing, and a copy to the clerk and attorney of each taxation
15district having appeared. In such determination the
commission office of the
16commissioner of tax appeals shall set forth the relative value of the taxable general
17property in each town, city and village of such county as found by them, and what
18sum, if any, shall be added to or deducted from the aggregate value of taxable
19property in each such taxation district as fixed in the determination of the
20department of revenue from which such appeal was taken in order to produce a
21relatively just and equitable taxation district assessment. Such determination shall
22be final.
SB44, s. 1556
23Section
1556. 70.64 (11) of the statutes is amended to read:
SB44,677,1824
70.64
(11) Computation. The determination of the
commission office of the
25commissioner of tax appeals shall not affect the validity of taxes apportioned in
1accordance with the taxation district assessment from which such appeal was taken;
2but if it is determined upon such appeal that such taxation district assessment is
3relatively unequal, such inequality shall be remedied and compensated in the
4apportionment of state and county taxes in such county next following the
5determination of
said commission the office of the commissioner of tax appeals in the
6following manner: Each town, city and village whose valuation in such taxation
7district assessment was determined by
said commission
the office of the
8commissioner of tax appeals to be relatively too high shall be credited a sum equal
9to the amount of taxes charged to it upon such unequal assessment in excess of the
10amount equitably chargeable thereto according to the determination of the
11commission office of the commissioner of tax appeals; and each town, city and village
12whose valuation in such taxation district assessment was determined by
said
13commission the office of the commissioner of tax appeals to be relatively too low shall
14be charged, in addition to all other taxes, a sum equal to the difference between the
15amount charged thereto upon such unequal assessment and the amount which
16should have been charged thereto according to the determination of the
commission 17office of the commissioner of tax appeals. The department of revenue shall aid the
18county clerk in making proper computations.
SB44, s. 1557
19Section
1557. 70.64 (12) of the statutes is amended to read:
SB44,678,1920
70.64
(12) Expenses. The
office of the commissioner of tax appeals
commission 21shall transmit to the county clerk with its determination on such appeal a statement
22of all expenses incurred therein by or at the instance of the
commission office of the
23commissioner of tax appeals, which shall include the actual expenses of the
24commission office of the commissioner of tax appeals and regular employees of the
25commission office, the compensation and actual expenses of all other persons
1employed by it and the fees of officers employed and witnesses summoned at its
2instance. A duplicate of such statement shall be filed in the office of the department
3of administration. Such expenses shall be audited upon the certificate of the
4commission office of the commissioner of tax appeals, and paid out of the state
5treasury, in the first instance, as other claims against the state are audited and paid.
6The amount of such expenses shall be a special charge against such county and shall
7be included in the next apportionment and certification of state taxes and charges,
8and collected from such county, as other special charges are certified and collected.
9Unless otherwise directed by the
commission office of the commissioner of tax
10appeals in its determination upon such appeal, the county clerk, in the next
11apportionment of state and county taxes, shall apportion the amount of such special
12charges to and among the towns, cities and villages in such county whose relative
13valuations were increased in the determination of the
commission office of the
14commissioner of tax appeals in proportion to the amount of such increase in each of
15them respectively. The apportionment of such expenses shall be set forth in the
16determination of the
commission office of the commissioner of tax appeals. The
17amount so apportioned to each such town, city and village shall be charged upon its
18tax roll and shall be collected and paid over to the county treasurer as other state
19taxes and special charges are collected and paid.