SB44: Bill Text

SB44,719,8 76.48 (5) Additional assessments may be made, if notice of such assessment is given, within 4 years of the date the annual return was filed, but if no return was filed, or if the return filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross revenues by the department. Refunds may be made if a claim for the refund is filed in writing with the department within 4 years of the date the annual return was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified by the department to the secretary of administration who shall audit the amounts of such overpayments and the state treasurer shall pay the amount audited. Additional assessments shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which they shall become delinquent if unpaid.

SB44, s. 1645 Section 1645. 76.48 (6) of the statutes is amended to read:

SB44,719,15 76.48 (6) All additional assessments and claims for refund shall be subject to the same procedure for review and final determination as is provided with respect to additional assessments and refunds of income or franchise taxes under chs. 71 and 73, except that appeals of denials of claims for refunds shall be made directly to the office of the commissioner of tax appeals commission and except as such procedure conflicts with this section.

SB44, s. 1646 Section 1646. 76.82 of the statutes is amended to read:

SB44,719,20 76.82 Assessment. The department, using the methods that it uses used to assess property under s. 70.995, shall assess the property that is taxable under s. 76.81, including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at its value as of January 1.

SB44, s. 1647 Section 1647. 77.14 of the statutes is amended to read:

SB44,720,4 77.14 Forest croplands information, protection, appropriation. The department of natural resources shall publish and distribute information regarding the method of taxation of forest croplands under this subchapter, and may employ a fire warden in charge of fire prevention in forest croplands. All actual and necessary expenses incurred by the department of natural resources or by the department of revenue in the performance of their duties under this subchapter shall be paid from the appropriation made in s. 20.370 (1) (mu) (mv) upon certification by the department incurring such expenses.

SB44, s. 1648 Section 1648. 77.59 (6) (b) of the statutes is amended to read:

SB44,720,10 77.59 (6) (b) Appeals from the department's redeterminations shall be governed by the statutes applicable to income or franchise tax appeals but all appeals from decisions of the office of the commissioner of tax appeals commission with respect to the taxes imposed by this subchapter shall be appealed to the circuit court for Dane County.

SB44, s. 1649 Section 1649. 77.59 (7) of the statutes is amended to read:

SB44,720,25 77.59 (7) If the department believes that the collection of any tax imposed by this subchapter will be jeopardized by delay, it shall notify the person determined to owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount determined to be owing, including penalties and interest. Such notice shall be by certified or registered mail or by personal service and the warrant of the department shall not issue if the person, within 10 days after such notice furnishes a bond in such amount not exceeding double the amount determined to be owing and with such sureties as the department approves, conditioned upon the payment of so much of the taxes, interest, and penalties as shall finally be determined to be due. Nothing in this subsection shall affect the review of determinations of tax as provided in this subchapter and any amounts collected under this subsection shall be deposited with the state treasurer secretary of administration and disbursed after final determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90 (2).

SB44, s. 1650 Section 1650. 77.60 (2) (c) of the statutes is amended to read:

SB44,721,6 77.60 (2) (c) In the case of deficiency determinations, on or before the due date specified in the notice of deficiency, except that if the determination is contested before the office of the commissioner of tax appeals commission or in the courts, on or before the 30th day following the date on which the order or judgment representing the final determination becomes final.

SB44, s. 1651 Section 1651. 77.66 of the statutes is created to read:

SB44,721,12 77.66 Refusal to collect taxes; certification. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who refuse to collect and remit the taxes imposed under ss. 77.52 and 77.53 on their sales delivered to this state.

SB44, s. 1652 Section 1652. 77.91 (4) of the statutes is amended to read:

SB44,721,16 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu) (mv).

SB44, s. 1653 Section 1653. 77.91 (5) of the statutes is amended to read:

SB44,721,24 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (cr). If the amount in the appropriation under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu) (mv).

SB44, s. 1654 Section 1654. 79.015 of the statutes is amended to read:

SB44,722,5 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058, and 79.06.

SB44, s. 1655 Section 1655. 79.02 (2) (b) of the statutes is amended to read:

SB44,722,9 79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.036, 79.04, 79.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.

SB44, s. 1656 Section 1656. 79.02 (3) of the statutes is amended to read:

SB44,722,14 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement to shared revenues under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058, and 79.06 for the current year, minus the amount distributed to the municipality or county in July.

SB44,722,20 (b) In November 2002, the amount of the payments to each municipality and county under ss. 79.03, 79.04, 79.05, 79.058, and 79.06 to be paid from the appropriation account under s. 20.855 (4) (rb) shall be the amount of such payments to the municipality or county multiplied by the quotient of an amount equal to the moneys available, as determined by the department of administration, from the appropriation account under s. 20.855 (4) (rb) divided by $826,068,930.

SB44, s. 1657 Section 1657. 79.02 (3) (c) of the statutes is created to read:

SB44,722,25 79.02 (3) (c) In November 2003, the total amount of the payments to each municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the appropriation account under s. 20.835 (1) (t) shall equal $230,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

SB44, s. 1658 Section 1658. 79.02 (3) (d) of the statutes is created to read:

SB44,723,5 79.02 (3) (d) 1. In November 2004, the total amount of the payments to each municipality and county under s. 79.035 to be paid from the appropriation account under s. 20.835 (1) (t) shall equal $170,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

SB44,723,9 2. In November 2004, the total amount of the payments to each municipality and county under s. 79.035 to be paid from the appropriation account under s. 20.835 (1) (u) shall equal $20,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

SB44, s. 1659 Section 1659. 79.03 (3) (a) of the statutes is amended to read:

SB44,723,16 79.03 (3) (a) The amount in the shared revenue account for municipalities and the amount in the shared revenue account for counties, less the payments under sub. (2) and s. 79.04, and, for the distribution in 2003, the amount appropriated under s. 20.835 (1) (t), shall be allocated to each municipality and county respectively in proportion to its entitlement. In this paragraph, "entitlement" means the product of aidable revenues and tax base weight.

SB44, s. 1660 Section 1660. 79.03 (4) of the statutes is amended to read:

SB44,724,7 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. Beginning in 1995 and ending in 2001, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from ss. 20.835 (1) (d) and 20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) and (t) are $776,783,700 to municipalities, less the reductions under s. 79.034, and $172,378,300 to counties, less the reductions under s. 79.034.

SB44, s. 1661 Section 1661. 79.034 of the statutes is created to read:

SB44,724,17 79.034 Reductions. In 2003, after the total amount of the payments to each county and municipality under ss. 79.03, 79.04, 79.058, and 79.06 has been determined, the department of revenue shall reduce the total amount of such payments to each county and municipality by subtracting from such payments an amount based on the county's or municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2003 is $10,000,000, except that the reduction applied to any county's or municipality's payments shall not exceed the amount of the payments distributed to the county or municipality under ss. 79.03, 79.04, 79.058, and 79.06 in 2003.

SB44, s. 1662 Section 1662. 79.035 (1) of the statutes is amended to read:

SB44,724,22 79.035 (1) Subject to reductions under s. 79.036 (3), in In 2004 and subsequent years, each county and municipality shall receive a payment from the county and municipal aid account and, for distributions in 2004, from the appropriation accounts under s. 20.835 (1) (t) and (u) in an amount determined under sub. (2).

SB44, s. 1663 Section 1663. 79.035 (2) (a) 1. of the statutes is amended to read:

SB44,725,3 79.035 (2) (a) 1. For the distribution in 2004, each county and municipality will receive a payment that is equal to the amount of the payments the county or municipality would have received in 2003 under ss. 79.03, 79.058, and 79.06, if not for the reductions under s. 79.034, less the amount of the reduction under subd. 2. and, for a municipality, the reduction under subd. 3.

SB44, s. 1664 Section 1664. 79.035 (2) (a) 2. of the statutes is amended to read:

SB44,725,12 79.035 (2) (a) 2. The department of revenue shall reduce the amount of the payments to be distributed to each county and municipality, as determined under subd. 1., by subtracting from such payments an amount based on the county's or municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2004 is $40,000,000 $50,000,000, except that the reduction applied to any county's or municipality's payment shall not exceed the amount of the payments specified under subd. 1. distributed to the county or municipality in 2003.

SB44, s. 1665 Section 1665. 79.035 (2) (a) 3. of the statutes is created to read:

SB44,725,20 79.035 (2) (a) 3. After the reduction under subd. 2., the department of revenue shall reduce the amount of the payments to be distributed to each municipality, as determined under subd. 2., by subtracting from such payments an amount based on the municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2004 is $70,000,000, except that the reduction applied to any municipality's payment shall not exceed the amount of the payments specified under subd. 1. distributed to the municipality in 2003.

SB44, s. 1666 Section 1666. 79.035 (2) (b) of the statutes is amended to read:

SB44,725,25 79.035 (2) (b) For the distribution in 2005 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under par. (a) in 2004 prior to the reductions under s. 79.036.

SB44, s. 1667 Section 1667. 79.036 of the statutes is repealed.

SB44, s. 1668 Section 1668. 79.04 (1) (a) of the statutes is amended to read:

SB44,727,2 79.04 (1) (a) An amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality in any year shall not exceed $300 times the population of the municipality.

SB44, s. 1669 Section 1669. 79.04 (2) (a) of the statutes is amended to read:

SB44,728,11 79.04 (2) (a) Annually, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county in any year shall not exceed $100 times the population of the county.

SB44, s. 1670 Section 1670. 79.058 (3) (e) of the statutes is amended to read:

SB44,728,13 79.058 (3) (e) In 2003, $21,181,100, less the reductions under s. 79.034.

SB44, s. 1671 Section 1671. 84.013 (2) (b) of the statutes is amended to read:

SB44,728,17 84.013 (2) (b) Except as provided in ss. 84.014, 84.03 (3), and 84.555, and subject to s. 86.255, reconditioning, reconstruction and resurfacing of highways shall be funded from the appropriations under s. 20.395 (3) (cq) to (cx) and (4) (jq).

SB44, s. 1672 Section 1672. 84.014 (2) of the statutes is amended to read:

SB44,728,23 84.014 (2) Subject to ss. 84.555 and 86.255, any southeast Wisconsin freeway rehabilitation projects, including the Marquette interchange reconstruction project and projects that involve adding one or more lanes 5 miles or more in length to the existing freeway, may be funded only from the appropriations under ss. 20.395 (3) (cr), (cw), and (cy) and (4) (jq) and 20.866 (2) (uum).

SB44, s. 1673 Section 1673. 84.014 (5m) (a) of the statutes is amended to read:

SB44,729,5 84.014 (5m) (a) Notwithstanding any other provision of this section, the department may not expend any moneys from the appropriations under s. 20.395 (3) (cr), (cw), and (cy) and (4) (jr) for a southeast Wisconsin freeway rehabilitation project that involves adding one or more lanes 5 miles or more in length to the existing freeway unless the project is specifically enumerated in a list under par. (b).

SB44, s. 1674 Section 1674. 84.03 (3) (title), (a) and (b) of the statutes are amended to read:

SB44,729,16 84.03 (3) (title) West Canal Street reconstruction and extension project. (a) Subject to par. (b), the department shall, from the appropriations under s. 20.395 (3) (cr) and (cy), award a grant of $5,000,000 from the amounts allocated for the Marquette interchange reconstruction project under 2001 Wisconsin Act 16, section 9152 (5w), shall award a grant of $2,500,000 under s. 86.31 (3s), and shall award grants totaling $2,500,000 from the appropriation under s. 20.395 (3) (ck), to the city of Milwaukee for reconstruction of West Canal Street and extension of West Canal Street to USH 41 at Miller Park in the city of Milwaukee to serve as a transportation corridor for the purpose of mitigating traffic associated with the reconstruction of the Marquette interchange.

SB44,729,19 (b) No grant may be awarded under par. (a) or s. 86.31 (3s) unless the city of Milwaukee contributes $10,000,000 toward the West Canal Street reconstruction and extension project.

SB44, s. 1675 Section 1675. 84.04 (3) of the statutes is repealed.

SB44, s. 1676 Section 1676. 84.05 of the statutes is amended to read:

SB44,730,22 84.05 Railroad crossing improvements. On a highway which the department has authority to construct and which crosses a railroad, if the department determines that the construction or reconstruction of a grade separation or the rearrangement or elimination of a grade crossing or other rearrangement of the highway or tracks is necessary in the interest of public safety or for convenience of public travel, the department shall make a plan of the construction proposed and an estimate of the cost thereof, including the cost of needed right-of-way; and shall endeavor to make an arrangement with all persons concerned as to all matters involved in the plan, including the portion of the cost of the contemplated work which the persons shall defray. If the department is unable to contract with the persons concerned as to the distribution and payment of the cost of the work or the maintenance thereof, the department shall lay the matter before the office of the commissioner of railroads, and the office of the commissioner of railroads shall review the proceedings and hold a hearing thereon in accordance with ss. 195.28 and 195.29, and shall fix the portion of the cost of the construction and of the maintenance which is to be paid by the persons or corporations concerned, and the portion of the cost, if any, to be paid by the public, which portion shall be paid from the transportation fund, and issue an appropriate order. The office of the commissioner of railroads department shall determine the benefits, if any, which will inure to other highways, and apportion and charge to the units of government responsible for the construction of such other highways a fair portion of the cost. The department shall promulgate a rule establishing criteria with respect to the allocation of costs under this section. A person who is aggrieved by an order of the department under this section may, within 20 days after the date that the order is issued, request review of the order by the division of hearings and appeals. The division of hearings and appeals shall review the order in the manner provided in s. 195.325.

SB44, s. 1677 Section 1677. 84.06 (1) of the statutes is amended to read:

SB44,731,5 84.06 (1) Definitions. In this section, "improvement" or "highway improvement" includes construction, reconstruction, rehabilitation, and processes incidental to building, fabricating, or bettering a highway or street, but not maintenance. The terms do not include the installation, replacement, rehabilitation, or maintenance of highway signs, traffic control signals, highway lighting, pavement markings, or intelligent transportation systems, unless incidental to building, fabricating, or bettering a highway or street.

SB44, s. 1678 Section 1678. 84.06 (2) (a) of the statutes is amended to read:

SB44,732,2 84.06 (2) (a) All such highway improvements shall be executed by contract based on bids unless the department finds that another method as provided in sub. (3) or (4) would be more feasible and advantageous. Bids shall be advertised for in the manner determined by the department. Except as provided in s. 84.075, the contract shall be awarded to the lowest competent and responsible bidder as determined by the department. If the bid of the lowest competent bidder is determined by the department to be in excess of the estimated reasonable value of the work or not in the public interest, all bids may be rejected. The department shall, so far as reasonable, follow uniform methods of advertising for bids and may prescribe and require uniform forms of bids and contracts. Except as provided in par. (b), the secretary shall enter into the contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but ss. 16.528, 16.752 and 16.754 apply to the contract. Any such contract involving an expenditure of $1,000 or more shall not be valid until approved by the governor. The secretary may require the attorney general to examine any contract and any bond submitted in connection with the contract and report on its sufficiency of form and execution. The bond required by s. 779.14 (1m) is exempt from approval by the governor and shall be subject to approval by the secretary. This subsection also applies to contracts with private contractors based on bids under s. 84.067 and on bids for maintenance under s. 84.07.

SB44, s. 1679 Section 1679. 84.067 of the statutes is created to read:

SB44,732,8 84.067 Contracts with private entities for certain services and materials. The department may contract with a private entity for services or materials or both associated with the installation, replacement, rehabilitation, or maintenance of highway signs, traffic control signals, highway lighting, pavement markings, and intelligent transportation systems.

SB44, s. 1680 Section 1680. 84.07 (1) of the statutes is amended to read:

SB44,733,7 84.07 (1) State expense; when done by county or municipality. The state trunk highway system shall be maintained by the state at state expense. The department shall prescribe by rule specifications for such maintenance and may contract with any county highway committee or municipality to have all or certain parts of the work of maintaining the state trunk highways within or beyond the limits of the county or municipality, including interstate bridges, performed by the county or municipality, and any county or municipality may enter into such contract. General maintenance activities include the application of protective coatings, the removal and control of snow, the removal, treatment and sanding of ice, interim repair of highway surfaces and adjacent structures, and all other operations, activities and processes required on a continuing basis for the preservation of the highways on the state trunk system, and including the care and protection of trees and other roadside vegetation and suitable planting to prevent soil erosion or to beautify highways pursuant to s. 80.01 (3), and all measures deemed necessary to provide adequate traffic service. Special maintenance activities include the restoration, reinforcement, complete repair or other activities which the department deems are necessary on an individual basis for specified portions of the state trunk system. Maintenance activities also include the installation, replacement, rehabilitation, or maintenance of highway signs, traffic control signals, highway lighting, pavement markings, and intelligent transportation systems. The department may contract with a private entity for services or materials or both associated with the installation, replacement, rehabilitation, or maintenance of highway signs, traffic control signals, highway lighting, pavement markings, and intelligent transportation systems.

SB44, s. 1681 Section 1681. 84.07 (5) of the statutes is repealed.

SB44, s. 1682 Section 1682. 84.075 (1) of the statutes is amended to read:

SB44,733,17 84.075 (1) In purchasing services under s. 84.01 (13), in awarding construction contracts under s. 84.06 and in contracting with private contractors and agencies under s. ss. 84.067 and 84.07, the department shall attempt to ensure that 5% of the total amount expended in each fiscal year is paid to contractors, subcontractors and vendors which are minority businesses, as defined under s. 560.036 (1) (e) 1. In attempting to meet this goal, the department may award any contract to a minority business that submits a qualified responsible bid that is no more than 5% higher than the low bid.

SB44, s. 1683 Section 1683. 84.075 (3) of the statutes is amended to read:

SB44,733,25 84.075 (3) The department shall at least semiannually, or more often if required by the department of administration, report to the department of administration the total amount of money it has paid to contractors, subcontractors and vendors which are minority businesses under ss. 84.01 (13), 84.06 , 84.067, and 84.07 and the number of contacts with minority businesses in connection with proposed purchases and contracts. In its reports, the department shall include only amounts paid to businesses certified by the department as minority businesses.

SB44, s. 1684 Section 1684. 84.09 (5) of the statutes is amended to read:

SB44,734,20 84.09 (5) Subject to the approval of the governor, the department may sell at public or private sale property of whatever nature owned by the state and under the jurisdiction of the department when the department determines that the property is no longer necessary for the state's use for highway purposes and, if real property, the real property is not the subject of a petition under s. 16.375 560.9810 (2). The department shall present to the governor a full and complete report of the property to be sold, the reason for the sale, and the minimum price for which the same should be sold, together with an application for the governor's approval of the sale. The governor shall thereupon make such investigation as he or she may deem necessary and approve or disapprove the application. Upon such approval and receipt of the full purchase price, the department shall by appropriate deed or other instrument transfer the property to the purchaser. The approval of the governor is not required for public or private sale of property having a fair market value at the time of sale of not more than $3,000, for the transfer of surplus state real property to the department of administration under s. 16.375 560.9810 or for the transfer of surplus state personal property to the department of tourism under sub. (5s). The funds derived from sales under this subsection shall be deposited in the transportation fund, and the expense incurred by the department in connection with the sale shall be paid from such fund.

SB44, s. 1685 Section 1685. 84.09 (5r) of the statutes is amended to read:

SB44,735,19 84.09 (5r) In lieu of the sale or conveyance of property under sub. (5) or (5m), the department may, subject to the approval of the governor, donate real property that is adjacent to the veterans memorial site located at The Highground in Clark County and owned by the state and under the jurisdiction of the department to the Wisconsin Vietnam Veterans Memorial Project, Inc., for the purpose of the veterans memorial site located at The Highground in Clark County for the purpose of a memorial hall specified in s. 70.11 (9). The department may donate property under this subsection only when the department determines that the property is no longer necessary for the state's use for highway purposes and is not the subject of a petition under s. 16.375 560.9810 (2) and is transferred with a restriction that the donee may not subsequently transfer the real property to any person except to this state, which shall not be charged for any improvements thereon. Such restriction shall be recorded in the office of the register of deeds in the county in which the property is located. The department shall present to the governor a full and complete report of the property to be donated, the reason for the donation, and the minimum price for which the property could likely be sold under sub. (5), together with an application for the governor's approval of the donation. The governor shall thereupon make such investigation as he or she considers necessary and approve or disapprove the application. Upon such approval, the department shall by appropriate deed or other instrument transfer the property to the donee. The approval of the governor is not required for donation of property having a fair market value at the time of donation of not more than $3,000. Any expense incurred by the department in connection with the donation shall be paid from the transportation fund.

SB44, s. 1686 Section 1686. 84.11 (4) of the statutes is amended to read:

SB44,736,13 84.11 (4) Finding, determination, and order. After such hearing the department shall make such investigation as it considers necessary in order to make a decision in the matter. If the department finds that the construction is necessary it shall determine the location of the project and whether the project is eligible for construction under this section. The department shall also determine the character and kind of bridge most suitable for such location and estimate separately the cost of the bridge portion and the entire project. The department shall make its finding, determination, and order, in writing, and file a certified copy thereof with the clerk of each county, city, village, and town in which any portion of the bridge project will be located and also with the secretary of state and the state treasurer secretary of administration. The determination of the location of the project made by the department and set forth in its finding, determination, and order, shall be conclusive as to such location and shall constitute full authority for laying out new streets or highways or for any relocations of highways made necessary for the construction of the project and for acquirement of any lands necessary for such streets or highways, relocation or construction. The estimate of cost made by the department shall be conclusive insofar as cost may determine eligibility of construction under this section.