SB44: Bill Text

SB44,669,20 70.39 (2) Any part of an assessment which is contested before the office of the commissioner of tax appeals commission or the courts, which after hearing shall be ordered to be paid, shall be considered as a delinquent tax if unpaid on the 10th day following the date of the final order and shall be subject to the penalty and interest provisions under sub. (1).

SB44, s. 1541 Section 1541. 70.39 (4) (b) of the statutes is amended to read:

SB44,670,4 70.39 (4) (b) The clerk of circuit court shall enter the warrant as a delinquent income or franchise tax warrant as required under s. 806.11. The clerk of circuit court shall accept, file, and enter the warrant without prepayment of any fee, but shall submit a statement of the proper fees within 30 days to the department of revenue. The fees shall be paid by the state treasurer upon Upon audit by the department of administration on the certificate of the secretary of revenue, the secretary of administration shall pay the fees and the fees shall be charged to the proper appropriation for the department of revenue.

SB44, s. 1542 Section 1542. 70.397 (3) (c) of the statutes is amended to read:

SB44,670,14 70.397 (3) (c) Any person feeling aggrieved by an assessment notice under this section may, within 60 days after receipt of the notice, file with the department a petition for redetermination setting forth the person's objections to the assessment. In the petition, the person may request an informal conference with representatives of the department. The secretary of revenue shall act on the petition within 90 days after receipt of the petition for redetermination. If the person is aggrieved by the secretary's denial of the petition, the person may appeal to the office of the commissioner of tax appeals commission if the appeal is filed with the commission office of the commissioner within 30 days after the petition is denied.

SB44, s. 1543 Section 1543. 70.44 (1) of the statutes is amended to read:

SB44,670,24 70.44 (1) Real or personal property omitted from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor's best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall not apply to manufacturing property assessed by the department of revenue under s. 70.995.

SB44, s. 1544 Section 1544. 70.511 (2) (c) of the statutes is amended to read:

SB44,671,4 70.511 (2) (c) If the reviewing authority increases the value of the property in question, the increase in value shall in the case of manufacturing property assessed by the department of revenue under s. 70.995 be assessed as omitted property as prescribed under s. 70.995 (12). In the case of all other property s. 70.44 shall apply.

SB44, s. 1545 Section 1545. 70.57 (2) of the statutes is amended to read:

SB44,671,10 70.57 (2) If the state board of assessors, the office of the commissioner of tax appeals commission or a court makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is higher or lower than the previous assessment, the department of revenue shall recertify the equalized value of the school district in which the property subject to taxation under s. 70.995 is located.

SB44, s. 1546 Section 1546. 70.64 (1) of the statutes is amended to read:

SB44,672,2 70.64 (1) By the office of the commissioner of tax appeals commission. The assessment and determination of the relative value of taxable general property in any county or taxation district, made by the department of revenue under s. 70.57, may be reviewed, and a redetermination of the value of such property may be made by the office of the commissioner of tax appeals commission, upon appeal by the county or taxation district. The filing of such appeal in the manner provided in this section by any county or taxation district shall impose upon the commission office of the commissioner of tax appeals the duty, under the powers conferred upon it by s. 73.01 (4) (a), to review the assessment complained of. If, in its judgment based upon the testimony, evidence and record made on the preliminary hearing of such appeal, the commission office of the commissioner of tax appeals finds such assessment to be unequal and discriminatory, it shall determine to correct such assessment to bring it into substantial compliance with law. Except as provided in this section, the appeal shall be taken and such review and redetermination shall be made as provided in ss. 73.01 and 73.015 and under the rules governing the procedure of the commission office of the commissioner of tax appeals.

SB44, s. 1547 Section 1547. 70.64 (3) (intro.) of the statutes is amended to read:

SB44,672,6 70.64 (3) Form of appeal. (intro.) To accomplish an appeal there shall be filed with the office of the commissioner of tax appeals commission on or before October 15 an appeal in writing setting forth:

SB44, s. 1548 Section 1548. 70.64 (3) (a) of the statutes is amended to read:

SB44,672,10 70.64 (3) (a) That the county or taxation district, naming the same, appeals to the office of the commissioner of tax appeals commission from the assessment made by the department of revenue under s. 70.57, specifying the date of such assessment.

SB44, s. 1549 Section 1549. 70.64 (4) of the statutes is amended to read:

SB44,672,19 70.64 (4) Certified copies. Upon the filing of such appeal, the clerk of the county or taxation district, without delay, shall prepare certified copies of it, together with certified copies of the value established by the department of revenue from which the appeal is taken and a complete list showing the clerk of each taxation district within the county and the post-office address of each. The clerk shall mail by certified mail 4 sets of certified copies to the office of the commissioner of tax appeals commission and one set of the copies to the department of revenue, the county clerk and the clerk of each taxation district within the county.

SB44, s. 1550 Section 1550. 70.64 (5) of the statutes is amended to read:

SB44,673,16 70.64 (5) Appearance. Not later than 30 days after the clerk of the county or taxation district has mailed the certified copies, unless the time is extended by order of the office of the commissioner of tax appeals commission, any county, town, city or village may cause an appearance to be entered in its behalf before the commission office of the commissioner in support of the appeal and uniting with the appellant for the relief demanded; and by verified petition or statement showing grounds therefor may apply for other or further review and redetermination than that demanded in the appeal. Within the same time the county, town, city or village in the county may in the same manner have its appearance entered in opposition to the appeal and to the relief demanded. Such appearances shall be authorized in the manner for authorizing an appeal under sub. (2). When so authorized the interests of the county, town, city or village authorizing it shall be in the charge of the chairperson, mayor or president thereof unless otherwise directed by the body authorizing such appearance; and attorneys may be employed in that behalf. In such appearances any 2 or more of the towns, cities and villages of the county may join if united in support of or in opposition to the appeal. Four copies of each appearance, petition or statement mentioned in this subsection shall be filed in the offices of the office of the commissioner of tax appeals commission and a copy of each mailed by certified mail to the department of revenue, to the county clerk, and to the clerk of each town, city and village within the county, and a copy to the attorney authorized to appear on behalf of the county or any town, city or village within the county.

SB44, s. 1551 Section 1551. 70.64 (6) of the statutes is amended to read:

SB44,674,16 70.64 (6) Hearing. As soon as practicable, the commission office of the commissioner of tax appeals shall set a time and place for preliminary hearing of such appeal. At least 10 days before the time set for such hearing, the commission office of the commissioner of tax appeals shall cause notice thereof to be mailed by certified mail to the county clerk and to the attorney or the clerk of each town, city and village in whose behalf an appearance has been entered in the matter of such appeal, and to the clerk of each town, city or village which has not appeared, and mail a like notice to the clerk of the taxation district taking such appeal and to the department of revenue. The department of revenue shall be prepared to present to the commission office of the commissioner of tax appeals at such time during the course of the hearings as the commission office requires, the full value of all property subject to general property taxation in each town, village and city of the county, as determined by the department according to s. 70.57 (1) or in the case of a complaint by a taxation district under a county assessor such information as the department has in its possession. Said hearing may be adjourned, in the discretion of the office of the commissioner of tax appeals commission, as often and to such times and places as may be necessary in order to determine the facts. If satisfied that no substantial injustice has been done in the taxation district assessment appealed from, the commission office of the commissioner of tax appeals in its discretion may dismiss such appeal. If satisfied that substantial injustice has been done in the taxation district assessment, the commission office of the commissioner of tax appeals shall determine to revalue any or all of the taxation districts in the county, which it deems necessary, in a manner which in its judgment is best calculated to secure substantial justice.

SB44, s. 1552 Section 1552. 70.64 (7) of the statutes is amended to read:

SB44,675,11 70.64 (7) Redetermination. The commission office of the commissioner of tax appeals shall then proceed to redetermine the value of the taxable general property in such of the taxation districts in the county as it deems necessary. It may include in such redetermination other taxation districts than first determined upon and may include all of the taxation districts in said county, if at any time during the progress of its investigations or revaluations it is satisfied that such course is necessary in order to accomplish substantial justice and to secure relative equality as between all the taxation districts in such county. It shall make careful investigation of the value of taxable general property in the several taxation districts to which such review and redetermination shall extend, in any manner which in its judgment is best calculated to obtain the fair, full value of such property. The commission office of the commissioner of tax appeals may employ such experts and other assistants as may be necessary, and fix their compensation. In making such investigations the commission office of the commissioner of tax appeals and all persons employed therein by the commission office shall have all the authority possessed by assessors so far as applicable, including authority to administer oaths and to examine property owners and witnesses under oath as to the quantity and value of the property subject to assessment belonging to any person or within any taxation district to which the investigation shall extend.

SB44, s. 1553 Section 1553. 70.64 (8) of the statutes is amended to read:

SB44,675,22 70.64 (8) Hearing. The commission office of the commissioner of tax appeals may at any time before its final determination appoint a time and place at which it will hear evidence and arguments relevant to the matters under consideration upon such appeal. The time to be devoted to such hearings may be limited as the commission office of the commissioner of tax appeals directs. At least 10 days before the time fixed for such hearings, the commission office of the commissioner of tax appeals shall cause notice thereof to be mailed by certified mail to the county clerk and to the attorney or other representative of each town, city and village in whose behalf an appearance has been entered in the matter of such appeal, and a like copy to the department of revenue.

SB44, s. 1554 Section 1554. 70.64 (9) of the statutes is amended to read:

SB44,676,8 70.64 (9) Testimony. The office of the commissioner of tax appeals commission may take testimony. Witnesses summoned at the instance of said commission the office of the commissioner of tax appeals shall be compensated at the rates provided by law for witnesses in courts of record, the same to be audited and paid the same as other claims against the state, upon the certificate of said commission the office of the commissioner of tax appeals. If any property owner or other person makes any false statement to said commission the office of the commissioner of tax appeals or to any person employed by it upon any matter under investigation that person shall be subject to all the forfeitures and penalties imposed by law for false statements to assessors and boards of review.

SB44, s. 1555 Section 1555. 70.64 (10) of the statutes is amended to read:

SB44,676,22 70.64 (10) Determination. The office of the commissioner of tax appeals commission shall make its determination upon such appeal without unreasonable delay and shall file a copy thereof in the office of the county clerk and mail by certified mail a like copy to the department of revenue and to the clerk and attorney of the taxation district appealing, and a copy to the clerk and attorney of each taxation district having appeared. In such determination the commission office of the commissioner of tax appeals shall set forth the relative value of the taxable general property in each town, city and village of such county as found by them, and what sum, if any, shall be added to or deducted from the aggregate value of taxable property in each such taxation district as fixed in the determination of the department of revenue from which such appeal was taken in order to produce a relatively just and equitable taxation district assessment. Such determination shall be final.

SB44, s. 1556 Section 1556. 70.64 (11) of the statutes is amended to read:

SB44,677,18 70.64 (11) Computation. The determination of the commission office of the commissioner of tax appeals shall not affect the validity of taxes apportioned in accordance with the taxation district assessment from which such appeal was taken; but if it is determined upon such appeal that such taxation district assessment is relatively unequal, such inequality shall be remedied and compensated in the apportionment of state and county taxes in such county next following the determination of said commission the office of the commissioner of tax appeals in the following manner: Each town, city and village whose valuation in such taxation district assessment was determined by said commission the office of the commissioner of tax appeals to be relatively too high shall be credited a sum equal to the amount of taxes charged to it upon such unequal assessment in excess of the amount equitably chargeable thereto according to the determination of the commission office of the commissioner of tax appeals; and each town, city and village whose valuation in such taxation district assessment was determined by said commission the office of the commissioner of tax appeals to be relatively too low shall be charged, in addition to all other taxes, a sum equal to the difference between the amount charged thereto upon such unequal assessment and the amount which should have been charged thereto according to the determination of the commission office of the commissioner of tax appeals. The department of revenue shall aid the county clerk in making proper computations.

SB44, s. 1557 Section 1557. 70.64 (12) of the statutes is amended to read:

SB44,678,19 70.64 (12) Expenses. The office of the commissioner of tax appeals commission shall transmit to the county clerk with its determination on such appeal a statement of all expenses incurred therein by or at the instance of the commission office of the commissioner of tax appeals, which shall include the actual expenses of the commission office of the commissioner of tax appeals and regular employees of the commission office, the compensation and actual expenses of all other persons employed by it and the fees of officers employed and witnesses summoned at its instance. A duplicate of such statement shall be filed in the office of the department of administration. Such expenses shall be audited upon the certificate of the commission office of the commissioner of tax appeals, and paid out of the state treasury, in the first instance, as other claims against the state are audited and paid. The amount of such expenses shall be a special charge against such county and shall be included in the next apportionment and certification of state taxes and charges, and collected from such county, as other special charges are certified and collected. Unless otherwise directed by the commission office of the commissioner of tax appeals in its determination upon such appeal, the county clerk, in the next apportionment of state and county taxes, shall apportion the amount of such special charges to and among the towns, cities and villages in such county whose relative valuations were increased in the determination of the commission office of the commissioner of tax appeals in proportion to the amount of such increase in each of them respectively. The apportionment of such expenses shall be set forth in the determination of the commission office of the commissioner of tax appeals. The amount so apportioned to each such town, city and village shall be charged upon its tax roll and shall be collected and paid over to the county treasurer as other state taxes and special charges are collected and paid.

SB44, s. 1558 Section 1558. 70.99 (3) (a) of the statutes is amended to read:

SB44,679,4 70.99 (3) (a) The state department of employment relations administration shall recommend a reasonable salary range for the county assessor for each county based upon pay for comparable work or qualifications in that county. If, by contractual agreement under s. 66.0301, 2 or more counties join to employ one county assessor with the approval of the secretary of revenue, the department of employment relations administration shall recommend a reasonable salary range for the county assessor under the agreement. The department of revenue shall assist the county in establishing the budget for the county assessor's offices, including the number of personnel and their qualifications, based on the anticipated workload.

SB44, s. 1559 Section 1559. 70.995 (title) of the statutes is amended to read:

SB44,679,6 70.995 (title) State assessment Assessment of manufacturing property.

SB44, s. 1560 Section 1560. 70.995 (4) of the statutes is amended to read:

SB44,680,4 70.995 (4) Whenever real property or tangible personal property is used for one, or some combination, of the processes mentioned in sub. (3) and also for other purposes, the The department of revenue, if satisfied that there is substantial use in one or some combination of such processes, may assess the shall establish standards and procedures for the assessment of property under this section. For all purposes of this section the department of revenue shall have sole discretion for the determination of what is substantial use and what description of real property or what unit of tangible personal property shall constitute "the property" to be included for assessment purposes, and, in connection herewith, the department may include in a real property unit, real property owned by different persons. Vacant property designed for use in manufacturing, assembling, processing, fabricating, making or milling tangible property for profit may be assessed under this section or under s. 70.32 (1), and the period of vacancy may not be the sole ground for making that determination. In those specific instances where a portion of a description of real property includes manufacturing property rented or leased and operated by a separate person which does not satisfy the substantial use qualification for the entire property, the local assessor shall assess the entire real property description and all personal property not exempt under s. 70.11 (27). The applicable portions of the standard manufacturing property report form under sub. (12) as they relate to manufacturing machinery and equipment shall be submitted by such person and shall publish such standards and procedures in the property tax assessment manual provided under s. 73.03 (2a).

SB44, s. 1561 Section 1561. 70.995 (5) of the statutes is amended to read:

SB44,680,15 70.995 (5) The department of revenue taxation district assessor of the taxation district in which the property is located shall assess all property of manufacturing establishments included under subs. (1) and (2) as of the close of January 1 of each year, if on or before March 1 of that year the department has classified the property as manufacturing or the owner of the property has requested, in writing, that the department make such a classification and the department later does so. A change in ownership, location, or name of the manufacturing establishment does not necessitate a new request. In assessing lands from which metalliferous minerals are being extracted and valued for purposes of the tax under s. 70.375, the value of the metalliferous mineral content of such lands shall be excluded.

SB44, s. 1562 Section 1562. 70.995 (6) of the statutes is repealed.

SB44, s. 1563 Section 1563. 70.995 (7) (a) of the statutes is renumbered 70.995 (7) and amended to read:

SB44,681,2 70.995 (7) Each manufacturing property assessed by The taxation district assessor shall notify the department of revenue shall be entered of all manufacturing property located and assessed in the taxation district and the department shall enter such property on a state manufacturing property assessment roll for each municipality that has manufacturing property as set forth in subs. (1) and (2). Notification of the individual manufacturing property assessments contained in the roll shall be furnished by the department to the municipal clerk that identifies all such property by the municipality in which the property is located.

SB44, s. 1564 Section 1564. 70.995 (7) (b) of the statutes is repealed.

SB44, s. 1565 Section 1565. 70.995 (8) (a) of the statutes is amended to read:

SB44,682,7 70.995 (8) (a) The secretary of revenue shall establish a state board of assessors, which shall be comprised of the members of the department of revenue whom the secretary designates. The state board of assessors shall investigate any objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state board of assessors, after having made the investigation, shall notify the person assessed or the person's agent and the appropriate municipality of its determination by 1st class mail or electronic mail. Beginning with objections filed in 1989, the state board of assessors shall make its determination on or before April 1 of the year after the filing. If the determination results in a refund of property taxes paid, the state board of assessors shall include in the determination a finding of whether the refund is due to false or incomplete information supplied by the person assessed. The person assessed or the municipality having been notified of the determination of the state board of assessors shall be deemed to have accepted the determination unless the person or municipality files a petition for review with the clerk of the office of the commissioner of tax appeals commission as provided in s. 73.01 (5) and the rules of practice promulgated by the commission office of the commissioner of tax appeals. If an assessment is reduced by the state board of assessors, the municipality affected may file an appeal seeking review of the reduction, or may, within 30 days after the person assessed files a petition for review, file a cross-appeal, before the office of the commissioner of tax appeals commission even though the municipality did not file an objection to the assessment with the board. If the board does not overrule a change from assessment under this section to assessment under s. 70.32 (1), the affected municipality may file an appeal before the tax appeals commission. If an assessment is increased by the board, the person assessed may file an appeal seeking review of the increase, or may, within 30 days after the municipality files a petition for review, file a cross-appeal, before the commission office of the commissioner of tax appeals even though the person did not file an objection to the assessment with the board.

SB44, s. 1566 Section 1566. 70.995 (8) (b) 1. of the statutes is renumbered 70.995 (8) (b) and amended to read:

SB44,682,25 70.995 (8) (b) The department of revenue taxation district in which the manufacturing property is located shall annually notify each manufacturer assessed under this section and the municipality in which the manufacturing property is located of the full value of all real and personal property owned by the manufacturer that is located in the taxation district. The notice shall be in writing and shall be sent by 1st class mail or electronic mail. In addition, the notice shall specify that objections to valuation, amount, or taxability must be filed with the state board of assessors within 60 days of issuance of the notice of assessment, that objections to a change from assessment under this section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is not filed until the fee is paid. A statement shall be attached to the assessment roll indicating that the notices required by this section have been mailed and failure to receive the notice does not affect the validity of the assessments, the resulting tax on real or personal property, the procedures of the office of the commissioner of tax appeals commission or of the state board of assessors, or the enforcement of delinquent taxes by statutory means.

SB44, s. 1567 Section 1567. 70.995 (8) (b) 2. of the statutes is repealed.

SB44, s. 1568 Section 1568. 70.995 (8) (c) 1. of the statutes is amended to read:

SB44,683,17 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change from assessment under this section to assessment under s. 70.32 (1) of property shall be first made in writing on a form prescribed by the department of revenue that specifies that the objector shall set forth the reasons for the objection, the objector's estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's estimate of the correct assessment. An objection shall be filed with the state board of assessors within the time prescribed in par. (b) 1. A $45 fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. Neither the state board of assessors nor the office of the commissioner of tax appeals commission may waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate value of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.

SB44, s. 1569 Section 1569. 70.995 (8) (c) 2. of the statutes is amended to read:

SB44,683,24 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file supplemental information to support the manufacturer's objection within 60 days from the date the objection is filed. The state board of assessors shall notify the municipality taxation district in which the manufacturer's property is located of supplemental information filed by the manufacturer under this subdivision, if the municipality taxation district has filed an appeal related to the objection.

SB44, s. 1570 Section 1570. 70.995 (8) (d) of the statutes is repealed.

SB44, s. 1571 Section 1571. 70.995 (8) (dm) of the statutes is amended to read:

SB44,684,3 70.995 (8) (dm) The department shall refund filing fees paid under par. (c) 1. or (d) if the appeal in respect to the fee is denied because of lack of jurisdiction.

SB44, s. 1572 Section 1572. 70.995 (8) (e) of the statutes is amended to read:

SB44,684,12 70.995 (8) (e) Upon completion of and review by the office of the commissioner of tax appeals commission and receipt of the statement of assessments required under s. 70.53, the department of revenue shall be responsible for equating all full-value manufacturing property assessments entered in the manufacturing property assessment roll to the general level of assessment of all other property within the individual taxation district. Thereafter, the manufacturing property assessment roll shall be delivered to the municipal clerk and annexed to the municipal assessment roll containing all other property.

SB44, s. 1573 Section 1573. 70.995 (9) of the statutes is amended to read:

SB44,684,16 70.995 (9) Any aggrieved party may appeal a determination by the office of the commissioner of tax appeals commission under sub. (8) to the circuit court for Dane County under s. 73.015.

SB44, s. 1574 Section 1574. 70.995 (10) of the statutes is amended to read:

SB44,684,21 70.995 (10) Municipalities, and counties with a county assessor system, Taxation districts shall have access to all manufacturing property for the purpose of making appraisals of valuation of such property and may employ appraisal personnel, who need not be certified under s. 70.05 (4), for such purpose.

SB44, s. 1575 Section 1575. 70.995 (11) of the statutes is repealed.

SB44, s. 1576 Section 1576. 70.995 (12) (a) of the statutes is amended to read:

SB44,685,21 70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually to the taxation district in which the property is located for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information considered necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the office of the commission of tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10. In the case of omitted property, interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation. In the case of underpayments determined after an objection under s. 70.995 (8) (d), interest shall be added at the average annual discount interest rate determined by the last auction of 6-month U.S. treasury bills before the objection per day for the period of time between the date when the tax was due and the date when it is paid.

SB44, s. 1577 Section 1577. 70.995 (12) (b) of the statutes is amended to read:

SB44,686,2 70.995 (12) (b) The department of revenue taxation district shall allow an extension to April 1 of the due date for filing the report forms required under par. (a) if a written application for an extension, stating the reason for the request, is filed with the department on or before March 1.

SB44, s. 1578 Section 1578. 70.995 (12) (c) of the statutes is amended to read:

SB44,686,16 70.995 (12) (c) Unless the taxpayer shows that the failure is due to reasonable cause, if a taxpayer fails to file any form required under par. (a) for property that the department of revenue was assessed during under this section in the previous year by the due date or by any extension of the due date that has been granted, the taxpayer shall pay to the department of revenue taxation district in which the property is located a penalty of $25 if the form is filed 1 to 10 days late; $50 or 0.05% of the previous year's assessment, whichever is greater, but not more than $250, if the form is filed 11 to 30 days late; and $100 or 0.1% of the previous year's assessment, whichever is greater, but not more than $750, if the form is filed more than 30 days late. Penalties are due 30 days after they are assessed and are delinquent if not paid on or before that date. The department taxation district may refund all or part of any penalty it assesses under this paragraph if it finds reasonable grounds for late filing.

SB44, s. 1579 Section 1579. 70.995 (12r) of the statutes is amended to read:

SB44,686,20 70.995 (12r) The department of revenue Each taxation district shall calculate the value of property located in the taxation district that is used in manufacturing, as defined in this section, and that is exempt under s. 70.11 (39) and (39m).

SB44, s. 1580 Section 1580. 70.995 (13) of the statutes is repealed.

SB44, s. 1581 Section 1581. 71.10 (5) (h) (intro.) of the statutes is amended to read:

SB44,686,25 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer:

SB44, s. 1582 Section 1582. 71.10 (5e) (h) (intro.) of the statutes is amended to read:

SB44,687,4 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the district board under subch. IV of ch. 229, and the department of administration and the state treasurer:

SB44, s. 1583 Section 1583. 71.30 (10) (h) (intro.) of the statutes is amended to read:

SB44,687,8 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer:

SB44, s. 1584 Section 1584. 71.74 (13) (a) of the statutes is amended to read:

SB44,687,21 71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the state treasurer secretary of administration shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the treasurer secretary of administration for the refunding of the overpayment. No refund of income or franchise tax shall be made by the treasurer secretary of administration unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the state treasurer secretary of administration in the treasurer's secretary's next settlement with the county and local treasurer.

SB44, s. 1585 Section 1585. 71.74 (13) (b) of the statutes is amended to read:

SB44,688,7 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the state or the treasurer thereof secretary of administration for the recovery, refund, or credit of any income or surtaxes; except in case the state treasurer secretary of administration shall neglect or refuse for a period of 60 days to refund any overpayment of any income or surtaxes certified, the taxpayer may maintain an action to collect the overpayment against the treasurer secretary of administration so neglecting or refusing to refund such overpayment, without filing a claim for refund with such treasurer the secretary of administration, provided that such action shall be commenced within one year after the certification of such overpayment.