SB44, s. 1609 16Section 1609. 73.01 (title) of the statutes is amended to read:
SB44,697,17 1773.01 (title) Tax Office of the commissioner of tax appeals commission .
SB44, s. 1610 18Section 1610. 73.01 (1) (a) of the statutes is repealed.
SB44, s. 1611 19Section 1611. 73.01 (1) (bm) of the statutes is created to read:
SB44,697,2220 73.01 (1) (bm) "Tax appeals commissioner" means the commissioner of the
21office of the commissioner of tax appeals, as appointed under ss. 15.06 (1) (bm) and
2215.105 (1m).
SB44, s. 1612 23Section 1612. 73.01 (2) of the statutes is amended to read:
SB44,698,3
173.01 (2) Employees. The chairperson of the commission tax appeals
2commissioner
may appoint, under the classified service, such employees for the
3commission office of the commissioner of tax appeals as are necessary.
SB44, s. 1613 4Section 1613. 73.01 (3) of the statutes is amended to read:
SB44,698,115 73.01 (3) Hearings and reports. (a) The time and place of meetings and
6hearings of the commission office of the commissioner of tax appeals shall be
7designated by the chairperson tax appeals commissioner. Rooms for hearings
8outside the city of Madison shall be provided under s. 73.07. All hearings held in
9Milwaukee shall be held in the southeast district office of the department of natural
10resources. The commission office of the commissioner of tax appeals shall maintain
11permanent hearing rooms in Madison.
SB44,698,2212 (b) The commission office of the commissioner of tax appeals shall provide for
13the publication of such of its reports, decisions and opinions as are of public interest
14in such form as it deems best adapted for public convenience and use. Such
15publications shall constitute the official reports of the commission office of the
16commissioner of tax appeals
and shall be made available for sale and distribution to
17the public under ch. 35. In addition to any report submitted under s. 15.06 (7), the
18commission office of the commissioner of tax appeals shall make additional reports
19to the governor or the legislature as they request. The commission office of the
20commissioner of tax appeals
shall submit a report requested by the legislature to the
21chief clerk of each house of the legislature, for distribution to the legislature under
22s. 13.172 (2).
SB44, s. 1614 23Section 1614. 73.01 (4) of the statutes is amended to read:
SB44,699,1924 73.01 (4) Powers and duties defined. (a) Subject to the provisions for judicial
25review contained in s. 73.015, the commission office of the commissioner of tax

1appeals
shall be the final authority for the hearing and determination of all questions
2of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.38 (4)
3(a), 70.397, 70.64, and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4) (c), 76.48
4(6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06,
5139.31, 139.315, 139.33, 139.76, 139.78, 341.405, and 341.45, subch. XIV of ch. 71,
6and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed
7with the commission office of the commissioner of tax appeals a stipulation signed
8by the department of revenue and the adverse party, under s. 73.03 (25), or the
9department of transportation and the adverse party agreeing to an affirmance,
10modification, or reversal of the department of revenue's or department of
11transportation's position with respect to some or all of the issues raised in the appeal,
12the commission office of the commissioner of tax appeals shall enter an order
13affirming or modifying in whole or in part, or canceling the assessment appealed
14from, or allowing in whole or in part or denying the petitioner's refund claim, as the
15case may be, pursuant to and in accordance with the stipulation filed. No
16responsibility shall devolve upon the commission office of the commissioner of tax
17appeals
, respecting the signing of an order of dismissal as to any pending appeal
18settled by the department of revenue or the department of transportation without
19the approval of the commission office of the commissioner of tax appeals.
SB44,700,320 (am) Whenever it appears to the commission office of the commissioner of tax
21appeals
or, in respect to hearings conducted by one commissioner, to that
22commissioner
to a person assigned to hear a matter under this section that
23proceedings have been instituted or maintained by the taxpayer primarily for delay
24or that the taxpayer's position in those proceedings is frivolous or groundless, the
25commission or commissioner office of the commissioner of tax appeals or the tax

1appeals commissioner
may assess the taxpayer an amount not to exceed $1,000 at
2the same time that the deficiency is assessed. Those damages shall be paid upon
3notice from the department of revenue and shall be collected as a part of the tax.
SB44,700,184 (b) Any matter required to be heard by the commission office of the
5commissioner of tax appeals
may be heard by any member of the commission or its
6the tax appeals commissioner or by a hearing examiner and reported to the office of
7the commissioner of tax appeals
, and hearings of matters pending before it shall be
8assigned to members of the commission or its the tax appeals commissioner or to a
9hearing examiner by the chairperson tax appeals commissioner. Unless a majority
10of the commission decides that the full commission should decide a case, cases other
11than small claims cases shall be decided by a panel of 3 members assigned by the
12chairperson prior to the hearing.
If the parties have agreed to an oral decision, the
13member or members person conducting the hearing may render an oral decision.
14Hearings shall be open to the public and all proceedings shall be conducted in
15accordance with rules of practice and procedure prescribed by the commission office
16of the commissioner of tax appeals
. Small claims cases shall be decided by one
17commissioner
the tax appeals commissioner or by a hearing examiner, as assigned
18by the chairperson tax appeals commissioner prior to the hearing.
SB44,701,219 (bn) The parties to any matter required to be heard and decided by the
20commission office of the commissioner of tax appeals, except appeals arising under
21s. 70.64 or ch. 76, may consent in writing that the chairperson or any member of the
22commission
person assigned to hear the matter may render an oral decision, and that
23the parties waive the right to appeal such decision. Such oral decision shall not be
24binding upon the department, as to statutory construction, in a subsequent matter.

1Provisions of this section, s. 73.015 or ch. 227 in conflict herewith shall not apply to
2decisions rendered under this paragraph.
SB44,701,213 (c) The commission office of the commissioner of tax appeals shall, upon the
4request of any party to a matter pending before it or of any officer of the state
5government or upon its own motion order that all proceedings in a matter pending
6before it be recorded, and the expense thereof shall be paid by the state out of the
7appropriation for the commission office of the commissioner of tax appeals. The
8commission office of the commissioner of tax appeals may supply copies of the
9transcript of those recordings to anyone requesting them, at the expense of the
10person making such request. All moneys received by the commission office of the
11commissioner of tax appeals
from the sale of transcripts of those recordings shall be
12paid into the state treasury within one week after receipt. If no party to a matter
13pending before the commission office of the commissioner of tax appeals requests
14that the proceedings held with respect thereto be recorded, and the commission office
15of the commissioner of tax appeals
does not so order upon its own motion, all parties
16shall be deemed to have waived all rights of appeal to the courts upon questions as
17to the admission or exclusion of evidence or as to whether a finding of the commission
18office of the commissioner of tax appeals is warranted by the evidence. The right of
19appeal upon questions of law raised by the pleadings or by facts stipulated or shown
20by the findings of the commission office of the commissioner of tax appeals is not
21waived.
SB44,702,1422 (d) Any member of the commission The tax appeals commissioner or any
23employee of the commission office of the commissioner of tax appeals, designated in
24writing for the purpose by the chairperson tax appeals commissioner, may
25administer oaths, and any member of the commission the tax appeals commissioner

1or any hearing examiner designated by the tax appeals commissioner
may summon
2and examine witnesses and require by subpoena the production of all returns, books,
3papers, documents, correspondence and other evidence pertaining to the matter
4under inquiry, at any designated place of hearing and may require the taking of a
5deposition before any person competent to administer oaths, either within or without
6the state, upon notice to the interested party in like manner that depositions of
7witnesses are taken in civil actions pending in the circuit court. Any party to a matter
8pending before the commission office of the commissioner of tax appeals may
9summon witnesses or require the production of papers in the same manner as
10witnesses are summoned or papers required to be produced in civil actions in the
11circuit court. Any person summoned or whose deposition is taken shall receive the
12same fees and mileage as would be allowed in a civil action pending in the circuit
13court, and the expense thereof shall be paid by the person summoning such witness
14or causing the deposition to be taken.
SB44,703,215 (dn) In connection with the hearing of any matter required to be heard and
16decided by the commission office of the commissioner of tax appeals, except appeals
17arising under s. 70.64 or ch. 76, the chairperson or any member of the commission
18person assigned to hear the matter may, with the consent of the parties, render an
19oral decision. In small claims cases, the presiding commissioner person assigned to
20hear the matter
may, without consent of the parties, either render an oral decision
21at the close of the hearing or provide a written decision to all parties within 2 weeks
22after the hearing. Decisions in small claims cases are not precedents. Any party may
23appeal such oral decision as provided in s. 73.015. Oral decisions constitute notice
24for purposes of determining the time in which appeals may be taken. Provisions of

1this section or ch. 227 in conflict with this paragraph do not apply to decisions
2rendered under this paragraph.
SB44,703,133 (e) Except as provided in par. (dn), the commission office of the commissioner
4of tax appeals
in each case heard by it shall, irrespective of ch. 227, make a decision
5in writing accompanied by findings of fact and conclusions of law. The commission
6office of the commissioner of tax appeals may issue an opinion in writing in addition
7to its findings of fact and decision. The decision or order of the commission office of
8the commissioner of tax appeals
shall become final and shall be binding upon the
9petitioner and upon the department of revenue for that case unless an appeal is
10taken from the decision or order of the commission office of the commissioner of tax
11appeals
under s. 73.015. Except in respect to small claims decisions, if the
12commission office of the commissioner of tax appeals construes a statute adversely
13to the contention of the department of revenue:
SB44,703,2214 1. Except for hearings on ss. 341.405 and 341.45 and except as provided in subd.
152., the department of revenue shall be deemed to acquiesce in the construction so
16adopted unless the department of revenue seeks review of the order or decision of the
17commission office of the commissioner of tax appeals so construing the statute. For
18purposes of this subdivision, the department of revenue has sought review of the
19order or decision if it seeks review and later settles the case or withdraws its petition
20for review or if the merits of the case are for other reasons not determined by judicial
21review. The construction so acquiesced in shall thereafter be followed by the
22department of revenue.
SB44,704,823 2. Except for hearings on ss. 341.405 and 341.45, the department of revenue
24may choose not to appeal and to nonacquiesce in the decision or order by sending a
25notice of nonacquiescence to the clerk of the commission office of the commissioner

1of tax appeals
, to the revisor of statutes for publication in the Wisconsin
2administrative register and to the taxpayer or the taxpayer's representative before
3the time expires for seeking a review of the decision or order under s. 73.015. The
4effect of this action is that, although the decision or order is binding on the parties
5for the instant case, the commission's conclusions of law, the rationale, and the
6construction of statutes in the instant case, as determined by the office of the
7commissioner of tax appeals,
are not binding upon or required to be followed by the
8department of revenue in other cases.
SB44,704,179 (f) All reports, findings, decisions and opinions of the commission office of the
10commissioner of tax appeals
, and all evidence received by the commission office of
11the commissioner of tax appeals
, including a transcript of any report of the
12proceedings, shall be open to the inspection of the public, except that the originals
13of books, documents, records, labels, diagrams, and other exhibits introduced in
14evidence before the commission office of the commissioner of tax appeals, may be
15withdrawn from the custody of the commission office of the commissioner of tax
16appeals
in such manner and upon such terms as the commission office of the
17commissioner of tax appeals
may, in its discretion, prescribe.
SB44,704,2218 (g) The commission office of the commissioner of tax appeals shall, in
19manufacturing property redeterminations under s. 70.995 for which a refund is due
20a taxpayer because of a reduction in value by the commission office of the
21commissioner of tax appeals
, include in its determination a finding of whether the
22reduction was due to false or incomplete information supplied by the taxpayer.
SB44,704,2523 (h) The commission office of the commissioner of tax appeals may extend any
24of its deadlines for persons designated in section 7508 (a) of the internal revenue code
25for the length of time specified in that section.
SB44,705,3
1(i) If the department of revenue assesses under s. 71.74 (9), the commission
2office of the commissioner of tax appeals shall consolidate the appeals of that
3assessment.
SB44, s. 1615 4Section 1615. 73.01 (4m) of the statutes is amended to read:
SB44,705,105 73.01 (4m) Deadline for decisions. (a) The final decision or order of the
6commission office of the commissioner of tax appeals shall be issued within 90 days
7after the date on which the last document necessary to the decision of the matter is
8received or the date on which a hearing is closed, whichever is later, unless good
9cause is shown or unless the parties and the commission office of the commissioner
10of tax appeals
agree to an extension.
SB44,705,1511 (b) No member of the commission, including the chairperson, or its hearing
12examiner, including the tax appeals commissioner, may receive any salary unless he
13or she first executes an affidavit at the end of each salary period stating that he or
14she has complied with the deadlines in par. (a). The affidavit shall be presented to
15and filed with every official who certifies, in whole or in part, the salary.
SB44,705,1916 (c) If a member of the commission, including the chairperson, or its hearing
17examiner or the tax appeals commissioner is unable to comply with the deadline
18under par. (a), that person shall so certify in the record, and the period is then
19extended for one additional period not to exceed 90 days.
SB44, s. 1616 20Section 1616. 73.01 (5) of the statutes is amended to read:
SB44,707,1121 73.01 (5) Appeals to commission the office of the commissioner of tax
22appeals
. (a) Any person who is aggrieved by a determination of the state board of
23assessors under s. 70.995 (8) or who has filed a petition for redetermination with the
24department of revenue and who is aggrieved by the redetermination of the
25department of revenue may, within 60 days of the determination of the state board

1of assessors or of the department of revenue or, in all other cases, within 60 days after
2the redetermination but not thereafter, file with the clerk of the commission office
3of the commissioner of tax appeals
a petition for review of the action of the
4department of revenue and the number of copies of the petition required by rule
5adopted by the commission office of the commissioner of tax appeals. Any person who
6is aggrieved by a determination of the department of transportation under s. 341.405
7or 341.45 may, within 30 days after the determination of the department of
8transportation, file with the clerk of the commission office of the commissioner of tax
9appeals
a petition for review of the action of the department of transportation and
10the number of copies of the petition required by rule adopted by the commission office
11of the commissioner of tax appeals
. If a municipality appeals, its appeal shall set
12forth that the appeal has been authorized by an order or resolution of its governing
13body and the appeal shall be verified by a member of that governing body as
14pleadings in courts of record are verified. The clerk of the commission office of the
15commissioner of tax appeals
shall transmit one copy to the department of revenue,
16or to the department of transportation, and to each party. In the case of appeals from
17manufacturing property assessments, the person assessed shall be a party to a
18proceeding initiated by a municipality. At the time of filing the petition, the
19petitioner shall pay to the commission office of the commissioner of tax appeals a $25
20filing fee. The commission office of the commissioner of tax appeals shall deposit the
21fee in the general fund. Within 30 days after such transmission the department of
22revenue, except for petitions objecting to manufacturing property assessments, or
23the department of transportation, shall file with the clerk of the commission office
24of the commissioner of tax appeals
an original and the number of copies of an answer
25to the petition required by rule adopted by the commission office of the commissioner

1of tax appeals
and shall serve one copy on the petitioner or the petitioner's attorney
2or agent. Within 30 days after service of the answer, the petitioner may file and serve
3a reply in the same manner as the petition is filed. Any person entitled to be heard
4by the commission office of the commissioner of tax appeals under s. 76.38 (12) (a),
51993 stats., or s. 76.39 (4) (c), 76.48, or 76.91 may file a petition with the commission
6office of the commissioner of tax appeals within the time and in the manner provided
7for the filing of petitions in income or franchise tax cases. Such papers may be served
8as a circuit court summons is served or by certified mail. For the purposes of this
9subsection, a petition for review is considered timely filed if mailed by certified mail
10in a properly addressed envelope, with postage duly prepaid, which envelope is
11postmarked before midnight of the last day for filing.
SB44,707,2512 (b) The petition shall set forth specifically the facts upon which the petitioner
13relies, together with a statement of the propositions of law involved, and shall be in
14such form as the commission office of the commissioner of tax appeals by rule
15designates. After an answer is filed as provided in par. (a), the matter shall be
16regarded as at issue and the commission office of the commissioner of tax appeals
17shall set it for hearing. At all times while said appeal is pending before the
18commission office of the commissioner of tax appeals, the petitioner shall keep the
19commission office of the commissioner of tax appeals informed as to the petitioner's
20residence. Upon the petitioner's failure to do so, the mailing by the commission office
21of the commissioner of tax appeals
of a notice of hearing, decision and order or other
22papers by registered mail to the petitioner's attorney or to the petitioner's
23last-known address shall constitute good and sufficient service. Petitions and
24answers may be amended under rules to be prescribed by the commission office of
25the commissioner of tax appeals
.
SB44, s. 1617
1Section 1617. 73.015 (title) of the statutes is amended to read:
SB44,708,3 273.015 (title) Review of determination of the office of the commissioner
3of
tax appeals commission.
SB44, s. 1618 4Section 1618. 73.015 (1) of the statutes is amended to read:
SB44,708,115 73.015 (1) This section shall provide the sole and exclusive remedy for review
6of any decision or order of the office of the commissioner of tax appeals commission
7and no person may contest, in any action or proceeding, any matter reviewable by
8the commission office of the commissioner of tax appeals unless such person has first
9availed himself or herself of a hearing before the commission office of the
10commissioner of tax appeals
under s. 73.01 or has cross-appealed under s. 70.995 (8)
11(a).
SB44, s. 1619 12Section 1619. 73.015 (2) of the statutes is amended to read:
SB44,708,1813 73.015 (2) Any adverse determination of the office of the commissioner of tax
14appeals commission is subject to review in the manner provided in ch. 227. If the
15circuit court construes a statute adversely to the contention of the department of
16revenue, the department shall be deemed to acquiesce in the construction so adopted
17unless an appeal to the court of appeals is taken, and the construction so acquiesced
18in shall thereafter be followed by the department.
SB44, s. 1620 19Section 1620. 73.03 (2a) of the statutes is amended to read:
SB44,710,620 73.03 (2a) To prepare, have published and distribute to each property tax
21assessor and to others who so request assessment manuals. The manual shall
22discuss and illustrate accepted assessment methods, techniques and practices with
23a view to more nearly uniform and more consistent assessments of property at the
24local level. The manual shall be amended by the department from time to time to
25reflect advances in the science of assessment, court decisions concerning assessment

1practices, costs, and statistical and other information considered valuable to local
2assessors by the department. The manual shall incorporate standards for the
3assessment of all types of renewable energy resource systems used in this state as
4soon as such systems are used in sufficient numbers and sufficient data exists to
5allow the formulation of valid guidelines. The manual shall incorporate standards,
6which the department of revenue and the state historical society of Wisconsin shall
7develop, for the assessment of nonhistoric property in historic districts and for the
8assessment of historic property, including but not limited to property that is being
9preserved or restored; property that is subject to a protective easement, covenant or
10other restriction for historic preservation purposes; property that is listed in the
11national register of historic places in Wisconsin or in this state's register of historic
12places and property that is designated as a historic landmark and is subject to
13restrictions imposed by a municipality or by a landmarks commission. The manual
14shall incorporate general guidelines about ways to determine whether property is
15taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in
16specific situations. The manual shall establish standards and procedures for the
17assessment of manufacturing property under s. 70.995.
The manual shall state that
18assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for
19doing so. The manual or a supplement to it shall specify per acre value guidelines
20for each municipality for various categories of agricultural land based on the income
21that could be generated from its estimated rental for agricultural use, as defined by
22rule, and capitalization rates established by rule. The manual shall include
23guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and
24guidelines for distinguishing between land and improvements to land. The cost of
25the development, preparation, publication and distribution of the manual and of

1revisions and amendments to it shall be borne by the assessors and requesters at an
2individual volume cost or a subscription cost as determined by the department. All
3receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The
4department may provide free assessment manuals to other state agencies or
5exchange them at no cost with agencies of other states or of the federal government
6for similar information or publications.
SB44, s. 1621 7Section 1621. 73.03 (6) of the statutes is amended to read:
SB44,710,228 73.03 (6) In its discretion to inspect and examine or cause an inspection and
9examination of the records of any town, city, village, or county officer whenever such
10officer shall have failed or neglected to return properly the information as required
11by sub. (5), within the time set by the department of revenue. Upon the completion
12of such inspection and examination the department of revenue shall transmit to the
13clerk of the town, city, village, or county a statement of the expenses incurred by the
14department of revenue to secure the necessary information. Duplicates of such
15statements shall be filed in the office of the department secretary of administration
16and state treasurer. Within 60 days after the receipt of the above statement, the
17same shall be audited, as other claims of towns, cities, villages, and counties are
18audited, and shall be paid into the state treasury, in default of which the same shall
19become a special charge against such town, city, village, or county and be included
20in the next apportionment or certification of state taxes and charges, and collected
21with interest at the rate of 10% per year from the date such statements were certified
22by the department, as other special charges are certified and collected.
SB44, s. 1622 23Section 1622. 73.03 (22) of the statutes is amended to read:
SB44,711,324 73.03 (22) To appear by its counsel and represent the state in all matters before
25the office of the commissioner of tax appeals commission. Except as provided in ch.

172 and in s. 76.08 (1), the department of justice shall provide legal counsel to appear
2for the department in all courts, but with the consent of the attorney general a
3member of the staff of the department may appear for the department.
SB44, s. 1623 4Section 1623. 73.03 (25) of the statutes is amended to read:
SB44,711,95 73.03 (25) To settle and dispose of tax cases or issues pending before the office
6of the commissioner of
tax appeals commission when, in the judgment of the
7department of revenue, such action is warranted in the best interests of the state;
8and, with the approval of the attorney general, to settle and dispose of tax cases or
9issues pending in the courts.
SB44, s. 1624 10Section 1624. 73.04 (1) of the statutes is amended to read:
SB44,711,1511 73.04 (1) Contempts. If any person unlawfully fails to obey any subpoena to
12appear before the department of revenue or before the office of the commissioner of
13tax appeals commission, or unlawfully refuses to testify, such failure or refusal shall
14be reported to the attorney general and the department of justice shall institute
15contempt proceedings against such person.
SB44, s. 1625 16Section 1625. 73.07 (3) of the statutes is amended to read:
SB44,711,2217 73.07 (3) The county board of any county shall provide rooms for the use of the
18office of the commissioner of tax appeals commission upon the request of the
19chairperson of the commission tax appeals commissioner. Hearings of the
20commission office of the commissioner of tax appeals may also be held in the
21department's district income tax office when the chairperson of the commission tax
22appeals commissioner
deems it advisable.
SB44, s. 1626 23Section 1626. 73.09 (2) of the statutes is amended to read:
SB44,712,824 73.09 (2) Department of revenue assessment personnel. The requirements
25established for local assessment personnel under sub. (1) shall also apply to

1department of revenue assessment personnel commencing on January 1, 1981. The
2department of employment relations administration with the assistance of the
3department of revenue shall determine the position classifications for which
4certification shall apply within the department of revenue. The first level of
5certification shall be obtained within 100 days of the employee's appointment. The
6department of revenue in consultation with the department of employment relations
7administration shall establish requirements for obtaining higher levels of assessor
8certification.
SB44, s. 1627 9Section 1627. 73.09 (5) of the statutes is amended to read:
SB44,712,1610 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
11revenue, assisted by the division of merit recruitment and selection in the
12department of employment relations administration, shall prepare and administer
13examinations for each level of certification. Persons applying for an examination
14under this subsection shall submit a $20 examination fee with their application.
15Certification shall be granted to each person who passes the examination for that
16level.
SB44, s. 1628 17Section 1628. 73.10 (6) of the statutes is amended to read:
SB44,713,818 73.10 (6) The department may establish a scale of charges for audits,
19inspections, and other services rendered by the department in connection with
20financial records or procedures of towns, villages, cities, counties , and all other local
21public bodies, boards, commissions, departments, or agencies. Upon the completion
22of such work or, at the department's discretion, during work in progress, the
23department shall transmit to the clerk of the town, village, city, county, or other local
24public body, board, commission, department, or agency a statement of such charges.
25Duplicates of the statements shall be filed in the offices office of the state treasurer

1secretary of administration. Within 60 days after the receipt of the above statement
2of charges, it shall be audited as other claims against towns, villages, cities, counties,
3and other local public bodies, boards, commissions, departments, or agencies are
4audited, and it shall be paid into the state treasury and credited to the appropriation
5under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties, and all
6other local public bodies, boards, commissions, departments, or agencies shall be
7certified on or before the 4th Monday of August of each year and included in the next
8apportionment of state special charges to local units of government.
SB44, s. 1629 9Section 1629. 74.25 (1) (a) 5. of the statutes is amended to read:
SB44,713,1310 74.25 (1) (a) 5. Pay to the state treasurer secretary of administration all
11collections of occupational taxes on mink farms, 30% of collections of occupational
12taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal
13docks.
SB44, s. 1630 14Section 1630. 74.27 of the statutes is amended to read:
SB44,713,18 1574.27 March settlement between counties and the state. On or before
16March 15, the county treasurer shall send to the state treasurer secretary of
17administration
the state's proportionate shares of taxes under ss. 74.23 (1) (b) and
1874.25 (1) (b) 1. and 2.
SB44, s. 1631 19Section 1631. 74.30 (1) (e) of the statutes is amended to read:
SB44,713,2320 74.30 (1) (e) Pay to the state treasurer secretary of administration all
21collections of occupational taxes on mink farms, 30% of collections of occupational
22taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal
23docks.
SB44, s. 1632 24Section 1632. 74.30 (1m) of the statutes is amended to read:
SB44,714,3
174.30 (1m) March settlement between counties and the state. On or before
2March 15, the county treasurer shall send to the state treasurer secretary of
3administration
the state's proportionate shares of taxes under sub. (1) (i) and (j).
SB44, s. 1633 4Section 1633. 75.106 (1) (a) of the statutes is amended to read:
SB44,714,85 75.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 (1) (a) means an
6abandoned, idle, or underused industrial or commercial facility or site the expansion
7or redevelopment of which is adversely affected by actual or perceived environmental
8contamination
.
SB44, s. 1634 9Section 1634. 76.13 (2) of the statutes is amended to read:
SB44,714,2510 76.13 (2) Every tax roll upon completion shall be delivered to the state
11treasurer and a copy of the tax roll filed with the
secretary of administration. The
12department shall notify, by certified mail, all companies listed on the tax roll of the
13amount of tax due, which shall be paid to the department. The payment dates
14provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
15company may, if the company has brought an action in the Dane County circuit court
16under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
17prior to the date upon which the appeal becomes final, but any part of the tax
18ultimately required to be paid shall bear interest from the original due date to the
19date the appeal became final at the rate of 12% per year and at 1.5% per month
20thereafter until paid. The taxes extended against any company after the same
21become due, with interest, shall be a lien upon all the property of the company prior
22to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31
23(8) (i) and 292.81, which lien may be enforced in an action in the name of the state
24in any court of competent jurisdiction against the property of the company within the
25state as an entirety.
SB44, s. 1635
1Section 1635. 76.13 (3) of the statutes is amended to read:
SB44,715,162 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
3state treasurer secretary of administration, increases or decreases the assessment
4of any company, the department shall immediately redetermine the tax of the
5company on the basis of the revised assessment, and shall certify and deliver the
6revised assessment to the state treasurer secretary of administration as a revision
7of the tax roll. If the amount of tax upon the assessment as determined by the court
8is less than the amount paid by the company, the excess shall be refunded secretary
9of administration shall refund the excess
to the company with interest at the rate of
109% per year upon the certification of the redetermined tax and for that purpose the
11secretary of administration, upon the certification and delivery of the revised tax roll,
12shall draw a warrant upon the state treasurer for the amount to be so refunded
. If
13the amount of the tax upon the assessment as determined by the court is in excess
14of the amount of the tax as determined by the department, interest shall be paid on
15the additional amount at the rate of 12% per year from the date of entry of judgment
16to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
SB44, s. 1636 17Section 1636. 76.15 (2) of the statutes is amended to read:
SB44,716,418 76.15 (2) The power to reassess the property of any company defined in s. 76.02
19and the general property of the state, and to redetermine the average rate of
20taxation, may be exercised under sub. (1) as often as may be necessary until the
21amount of taxes legally due from any such company for any year under ss. 76.01 to
2276.26 has been finally and definitely determined. Whenever any sum or part thereof,
23levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
24been paid and not refunded, the payment so made shall be applied upon the
25reassessment upon the property, and the reassessment of taxes to that extent shall

1be deemed to be satisfied. When the tax roll on the reassessment is completed and
2delivered to the state treasurer secretary of administration, the department shall
3immediately notify by certified mail each of the several companies taxed to pay the
4amount of the taxes extended on the tax roll within 30 days.
SB44, s. 1637 5Section 1637. 76.22 (3) of the statutes is amended to read:
SB44,716,96 76.22 (3) The state treasurer secretary of administration for and in the name
7of the state may bid at the sale and the state may become the purchaser of the
8property of any such company under a judgment for its sale for taxes, interest, and
9costs.
SB44, s. 1638 10Section 1638. 76.24 (1) of the statutes is amended to read:
SB44,716,1511 76.24 (1) All taxes collected from companies defined in s. 76.02 under this
12subchapter shall be transmitted by the department to the state treasurer secretary
13of administration
and become a part of the general fund for the use of the state,
14except that taxes paid into the state treasury by any air carrier or railroad company
15shall be deposited in the transportation fund.
SB44, s. 1639 16Section 1639. 76.28 (4) (a) of the statutes is amended to read:
SB44,717,817 76.28 (4) (a) If after filing the reports specified in sub. (7) and after the
18department's computation and assessment of license fees under sub. (2) it is
19determined that the amount of gross revenues reported is in error, the department
20shall compute the additional license fee to be paid or the amount of the overpayment
21of license fee to be refunded, as the case may be. If an additional license fee is due,
22the department shall give notice to the light, heat and power company against whom
23the license fee is to be levied. All such additional assessments and claims for refunds
24for excess license fees paid are subject to the same procedure for review and final
25determination as additional income or franchise tax assessments and claims for

1refunds under ch. 71 as far as the same may be applicable, except that appeals of
2denials of claims for refunds shall be made directly to the office of the commissioner
3of
tax appeals commission and except that the additional license fees shall become
4delinquent 60 days after notice provided in this subsection or, if review proceedings
5are held, 60 days following final determination of the review proceedings. All
6additional license fees shall bear interest at the rate of 12% per year from the time
7they should have been paid to the date on which the additional fees shall become
8delinquent if unpaid.
SB44, s. 1640 9Section 1640. 76.28 (4) (b) of the statutes is amended to read:
SB44,717,1810 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
11power company under par. (a), the department shall certify the overpayments to the
12department of administration, which shall audit the amount of the overpayments
13and the state treasurer secretary of administration shall pay the amounts
14determined by means of the audit. All refunds of license fees under this subsection
15shall bear interest at the annual rate of 9% from the date of the original payment to
16the date when the refund is made. The time for making additional levies of license
17fees or claims for refunds of excess license fees paid, in respect to any year, shall be
18limited to 4 years after the time the report for such year was filed.
SB44, s. 1641 19Section 1641. 76.39 (4) (c) of the statutes is amended to read:
SB44,718,220 76.39 (4) (c) All additional assessments and claims for refund shall be subject
21to the same procedure for review and final determination as is provided with respect
22to additional assessments and refunds of income or franchise taxes in chs. 71 and 73,
23except that appeals of denials of claims for refunds shall be made directly to the office
24of the commissioner of
tax appeals commission and except as the same may conflict

1with this section. Delinquent taxes shall be subject to interest at the rate of 1.5% per
2month until paid.
SB44, s. 1642 3Section 1642. 76.39 (4) (d) of the statutes is amended to read:
SB44,718,94 76.39 (4) (d) All refunds shall be certified by the department to the department
5of administration which shall audit the amount of the refunds and the state
6treasurer
secretary of administration shall pay the amount, together with interest
7at the rate of 9% per year from the date payment was made. All additional taxes shall
8bear interest at the rate of 12% per year from the time they should have been paid
9to the date upon which the additional taxes shall become delinquent if unpaid.
SB44, s. 1643 10Section 1643. 76.48 (3) of the statutes is amended to read:
SB44,718,2011 76.48 (3) On or before May 1 in each year, the department of revenue shall
12compute and assess the license fees provided for in sub. (1r) and certify the amounts
13due to the state treasurer and file a duplicate thereof with the department secretary
14of administration. The department shall notify each electric cooperative of the
15amount of the license fees so assessed. The fees shall become delinquent if not paid
16when due and when delinquent shall be subject to interest at the rate of 1.5% per
17month on the amount of license fee until paid. The interest shall be collected by the
18department and, upon collection, forwarded to the state treasurer secretary of
19administration
and retained by the state. The payment dates provided for in sub.
20(3a) shall apply.
SB44, s. 1644 21Section 1644. 76.48 (5) of the statutes is amended to read:
SB44,719,822 76.48 (5) Additional assessments may be made, if notice of such assessment is
23given, within 4 years of the date the annual return was filed, but if no return was
24filed, or if the return filed was incorrect and was filed with intent to defeat or evade
25the tax, an additional assessment may be made at any time upon the discovery of

1gross revenues by the department. Refunds may be made if a claim for the refund
2is filed in writing with the department within 4 years of the date the annual return
3was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified
4by the department to the secretary of administration who shall audit the amounts
5of such overpayments and the state treasurer shall pay the amount audited.
6Additional assessments shall bear interest at the rate of 12% per year from the time
7they should have been paid to the date upon which they shall become delinquent if
8unpaid.
SB44, s. 1645 9Section 1645. 76.48 (6) of the statutes is amended to read:
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