SB564, s. 27 17Section 27. 30.209 (2) (c) of the statutes, as created by 2003 Wisconsin Act 118,
18is amended to read:
SB564,9,6
130.209 (2) (c) A hearing under this section shall be completed within 90 days
2after receipt of the referral of the petition under sub. (1) (1m) (g), unless all parties
3agree to an extension of that period. In addition, a hearing examiner may grant a
4one-time extension for the completion of the hearing of up to 60 days on the motion
5of any party and a showing of good cause demonstrating extraordinary
6circumstances justifying an extension.
Note: Inserts correct cross-reference.
SB564, s. 28 7Section 28. The treatment of 30.681 (2) (d) 1. of the statutes by 2003 Wisconsin
8Act 30
is not repealed by 2003 Wisconsin Act 97. Both treatments stand.
Note: There is no conflict of substance. As merged by the revisor, s. 30.681 (2) (d)
1. a., as renumbered from s. 30.681 (2) (d) 1. by 2003 Wis. Act 97, reads:
a. In an action under this subsection for a violation of the intoxicated boating law
where the defendant was operating a motorboat that is not a commercial motorboat, the
defendant has a defense if he or she proves by a preponderance of the evidence that the
injury would have occurred even if he or she had been exercising due care and he or she
had not been under the influence of an intoxicant or did not have an alcohol concentration
of 0.08 or more or a detectable amount of a restricted controlled substance in his or her
blood.
SB564, s. 29 9Section 29. 40.95 (2) of the statutes, as affected by 2003 Wisconsin Act 117, is
10amended to read:
SB564,9,1811 40.95 (2) The department is not required to administer any program that
12provides health insurance premium credits for the purchase of health insurance for
13a retired employee, or the retired employee's surviving insured dependents; for an
14eligible employee under s. 40.02 (25) (b) 6e., or the eligible employee's surviving
15insured dependents; for an employee who is laid off, but who is not on a temporary,
16school year, seasonal, or sessional layoff, and his or her surviving insured
17dependents; and for the surviving insured dependents of an employee who dies while
18employed by the state, if the department determines that the program does not

1conform to the program approved by the joint committee on employment relations
2under s. 230.12 (9).
Note: The underscored comma was deleted by 2003 Wis. Act 117 without being
shown as stricken. No change was intended.
SB564, s. 30 3Section 30. 51.13 (5) of the statutes is amended to read:
SB564,10,64 51.13 (5) Appeal. Any person who is aggrieved by a determination or order
5under this section and who is directly affected thereby may appeal to the court of
6appeals under s. 809.40 809.30.
Note: Corrects cross-reference. Prior to the adoption of Sup. Ct. Order No. 02-01,
appeals of cases under chs. 51 and 55 were made under s. 809.40 (1). Sup. Ct. Order No.
02-01 repealed s. 809.40 (1) and amended s. 809.30 to apply to ch. 51 and 55 appeals but
did not treat cross-references to s. 809.40.
SB564, s. 31 7Section 31. 51.14 (5) of the statutes is amended to read:
SB564,10,108 51.14 (5) Appeal. Any person who is aggrieved by a determination or order
9under sub. (4) and who is directly affected by the determination or order may appeal
10to the court of appeals under s. 809.40 809.30.
Note: Corrects cross-reference. Prior to the adoption of Sup. Ct. Order No. 02-01,
appeals of cases under chs. 51 and 55 were made under s. 809.40 (1). Sup. Ct. Order No.
02-01 repealed s. 809.40 (1) and amended s. 809.30 to apply to ch. 51 and 55 appeals but
did not treat cross-references to s. 809.40.
SB564, s. 32 11Section 32. 51.20 (15) of the statutes is amended to read:
SB564,10,1512 51.20 (15) Appeal. An appeal may be taken to the court of appeals within the
13time period specified in s. 808.04 (3) in accordance with s. 809.40 809.30 by the
14subject of the petition or the individual's guardian, by any petitioner , or by the
15representative of the public.
Note: Corrects cross-reference. Prior to the adoption of Sup. Ct. Order No. 02-01,
appeals of cases under chs. 51 and 55 were made under s. 809.40 (1). Sup. Ct. Order No.
02-01 repealed s. 809.40 (1) and amended s. 809.30 to apply to ch. 51 and 55 appeals but
did not treat cross-references to s. 809.40.
SB564, s. 33 16Section 33. 55.06 (18) of the statutes is amended to read:
SB564,11,4
155.06 (18) An appeal may be taken to the court of appeals from a final judgment
2or final order under this section within the time period specified in s. 808.04 (3) and
3in accordance with s. 809.40 809.30 by the subject of the petition or the individual's
4guardian, by any petitioner, or by the representative of the public.
Note: Corrects cross-reference. Prior to the adoption of Sup. Ct. Order No. 02-01,
appeals of cases under chs. 51 and 55 were made under s. 809.40 (1). Sup. Ct. Order No.
02-01 repealed s. 809.40 (1) and amended s. 809.30 to apply to ch. 51 and 55 appeals but
did not treat cross-references to s. 809.40.
SB564, s. 34 5Section 34. The treatment of 59.25 (3) (f) 1. of the statutes by 2003 Wisconsin
6Act 33
is not repealed by 2003 Wisconsin Act 139. Both treatments stand.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04,
s. 59.25 (3) (f) 1. reads:
1. Except as provided in subd. 2., transmit to the secretary of administration at the
time required by law to pay the state taxes a particular statement, certified by the county
treasurer's personal signature affixed or attached thereto, of all moneys received by him
or her during the preceding year and which are payable to the secretary of administration
for licenses, fines, forfeitures, or on any other account, and at the same time pay to the
secretary of administration the amount thereof after deducting the legal fees.
SB564, s. 35 7Section 35. The treatment of 59.25 (3) (f) 2. of the statutes by 2003 Wisconsin
8Act 33
is not repealed by 2003 Wisconsin Act 139. Both treatments stand.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04,
s. 59.25 (3) (f) 2. reads:
2. For all court imposed fines and forfeitures, plus costs, fees, and surcharges
imposed under ch. 814, required by law to be deposited in the state treasury, transmit to
the secretary of administration a statement of all moneys required by law to be paid on
the actions entered during the preceding month on or before the first day of the next
succeeding month, certified by the county treasurer's personal signature affixed or
attached thereto, and at the same time pay to the secretary of administration the amount
of the money transmitted.
SB564, s. 36 9Section 36. 59.25 (3) (k) of the statutes, as affected by 2003 Wisconsin Acts 33
10and 139, is amended to read:
SB564,11,1311 59.25 (3) (k) Forward 40% of the state forfeitures and fines, under ch. 348 to
12the secretary of administration for deposit in the transportation fund under s. 25.40
13(1) (ig).
Note: The stricken comma was inserted by 2003 Wis. Act 33 but rendered
superfluous by 2003 Wis. Act 139.
SB564, s. 37
1Section 37. 59.40 (2) (m) of the statutes, as affected by 2003 Wisconsin Acts 33
2and 139, is amended to read:
SB564,12,103 59.40 (2) (m) Pay monthly to the secretary of administration treasurer for the
4use of the state the state's percentage of the costs, fees, and surcharges imposed
5under ch. 814 that are required to be paid on each civil action, criminal action, and
6special proceeding filed during the preceding month and pay monthly to the
7secretary of administration treasurer for the use of the state the percentage of court
8imposed fines and forfeitures that are required by law to be deposited in the state
9treasury,,. The payments shall be made by the 15th day of the month following
10receipt of the payments.
Note: 2003 Wisconsin Act 33 replaced "treasurer" with "secretary of
administration" throughout the statutes in order to transfer certain functions from the
state treasurer to the secretary or department of administration. The change was made
inadvertently to this provision. In chapter 59, treasurer means the county treasurer, not
the state treasurer. The stricken commas were inserted by 2003 Wis. Act 33 but rendered
superfluous by 2003 Wis. Act 139.
SB564, s. 38 11Section 38. 60.85 (1) (h) 1. k. of the statutes, as created by 2003 Wisconsin Act
12.... (Assembly Bill 437), is amended to read:
SB564,12,1513 60.85 (1) (h) 1. k. Costs for the removal, or containment, of lead contamination
14in buildings or infrastructure if the town declares that such lead contamination is
15a public health concern.
Note: Deletes unnecessary commas.
SB564, s. 39 16Section 39. 60.85 (1) (h) 2. c. of the statutes, as created by 2003 Wisconsin Act
17.... (Assembly Bill 437), is amended to read:
SB564,12,1918 60.85 (1) (h) 2. c. General government operating expenses, unrelated to the
19planning or development of a tax incremental district.
Note: Deletes unnecessary comma.
SB564, s. 40
1Section 40. 60.85 (6) (b) 3. of the statutes, as created by 2003 Wisconsin Act
2.... (Assembly Bill 437), is amended to read:
SB564,13,63 60.85 (6) (b) 3. The limitations on the period during which expenditures may
4be made under subd. 1. do not apply to expenditures authorized by the adoption of
5an amendment to the project plan under sub. (3) (j), except that in no case may the
6total number of years during which expenditures are made exceed 7 years.
Note: Inserts missing word.
SB564, s. 41 7Section 41. 60.85 (7) (a) of the statutes, as created by 2003 Wisconsin Act ....
8(Assembly Bill 437), is amended to read:
SB564,13,169 60.85 (7) (a) Any person who operates for profit and is paid project costs under
10sub. (1) (h) 1. a., d., i. and j. in connection with the project plan for a tax incremental
11district shall notify the department of workforce development and the local
12workforce development board established under 29 USC 2832, of any positions to be
13filled in the county in which the town which created the tax incremental district is
14located during the period commencing with the date the person first performs work
15on the project and ending one year after receipt of its final payment of project costs.
16The person shall provide this notice at least 2 weeks prior to advertising the position.
Note: Deletes unnecessary comma.
SB564, s. 42 17Section 42. 60.85 (7) (b) of the statutes, as created by 2003 Wisconsin Act ....
18(Assembly Bill 437), is amended to read:
SB564,14,319 60.85 (7) (b) Any person who operates for profit and buys or leases property in
20a tax incremental district from a town for which the town incurs real property
21assembly costs under sub. (1) (h) 1. c. shall notify the department of workforce
22development and the local workforce development board established under 29 USC
232832
, of any position to be filled in the county in which the town creating the tax

1incremental district is located within one year after the sale or commencement of the
2lease. The person shall provide this notice at least 2 weeks prior to advertising the
3position.
Note: Deletes unnecessary comma.
SB564, s. 43 4Section 43. 60.85 (10) (c) (intro.) of the statutes, as created by 2003 Wisconsin
5Act .... (Assembly Bill 437), is amended to read:
SB564,14,106 60.85 (10) (c) (intro.) Not later than February 15 of the year immediately
7following the year in which a town transmits to the department of revenue the notice
8required under par. (a), the town shall send to the department, on a form prescribed
9by the department, all of the following information that relates to the terminated tax
10incremental district:
Note: Inserts comma.
SB564, s. 44 11Section 44. 60.85 (10) (c) 3. of the statutes, as created by 2003 Wisconsin Act
12.... (Assembly Bill 437), is amended to read:
SB564,14,1413 60.85 (10) (c) 3. The total amount of positive tax increments received by a the
14town.
Note: Replaces article consistent with the remainder of s. 60.85 (10) (c).
SB564, s. 45 15Section 45. 62.23 (7) (hg) 1. of the statutes, as created by 2003 Wisconsin Act
16.... (Assembly Bill 858), is amended to read:
SB564,14,2217 62.23 (7) (hg) 1. In this paragraph, "amortization ordinance" means an
18ordinance that allows the continuance of the lawful use of a nonconforming building,
19premises, structure, or fixture that may be lawfully used as described under par. (h),
20but only for a specified period of time., after which the lawful use of such building,
21premises, structure, or fixture must be discontinued without the payment of just
22compensation.
Note: Corrects punctuation.
SB564, s. 46
1Section 46. The treatment of 66.0114 (1) (bm) of the statutes by 2003 Wisconsin
2Act 33
is not repealed by 2003 Wisconsin Act 139. Both treatments stand.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04,
s. 66.0114 (1) (bm) reads:
(bm) The official receiving the penalties shall remit all moneys collected to the
treasurer of the city, village, town sanitary district, or public inland lake protection and
rehabilitation district in whose behalf the sum was paid, except that all jail surcharges
imposed under ch. 814 shall be remitted to the county treasurer, within 20 days after their
receipt by the official. If timely remittance is not made, the treasurer may collect the
payment of the officer by action, in the name of the office, and upon the official bond of
the officer, with interest at the rate of 12% per year from the date on which it was due.
In the case of any other costs, fees, and surcharges imposed under ch. 814, the treasurer
of the city, village, town sanitary district, or public inland lake protection and
rehabilitation district shall remit to the secretary of administration the amount required
by law to be paid on the actions entered during the preceding month on or before the first
day of the next succeeding month. The governing body of the city, village, town sanitary
district, or public inland lake protection and rehabilitation district shall by ordinance
designate the official to receive the penalties and the terms under which the official
qualifies.
SB564, s. 47 3Section 47. 66.1105 (4m) (b) 4. of the statutes, as created by 2003 Wisconsin
4Act 126
, is renumbered 66.1105 (4m) (b) 4m.
Note: 2003 Wis. Act 127 also created a provision numbered 66.1105 (4m) (b) 4.
SB564, s. 48 5Section 48. The treatment of 66.1105 (5) (a) of the statutes by 2003 Wisconsin
6Act 126
is not repealed by 2003 Wisconsin Act 127. Both treatments stand.
Note: There is no conflict of substance. As merged by the revisor, effective 10-1-04,
s. 66.1105 (5) (a) reads:
(a) Subject to sub. (8) (d), upon the creation of a tax incremental district or upon
adoption of any amendment subject to par. (c), its tax incremental base shall be
determined as soon as reasonably possible. The department of revenue may impose a fee
of $1,000 on a city to determine or redetermine the tax incremental base of a tax
incremental district under this subsection.
SB564, s. 49 7Section 49. 66.1105 (7) (am) 3. of the statutes, as created by 2003 Wisconsin
8Act 194
, is amended to read:
SB564,16,109 66.1105 (7) (am) 3. For a district that is created after September 30, 2004, about
10which a finding is made under sub. (4) (gm) 4. a. that not less than 50 percent, by area,
11of the real property within the district is a blighted area or in need of rehabilitation,
1227 years after the district is created, except that the city that created the district may,

1subject to sub. (8) (e), request that the joint review board extend the life of the district
2for an additional 3 years. Along with its request for a 3-year extension, the city may
3provide the joint review board with an independent audit that demonstrates that the
4district is unable to pay off its project costs within the 27 years after the district is
5created. The joint review board may deny or approve a request to extend the life of
6the district for 3 years if the request does not include the independent audit, and the
7board shall approve a request to extend the life of the district for 3 years if the request
8includes the audit. If the joint review board extends the district's life, the district
9shall terminate at the earlier of the end of the extended period or the period specified
10in par. (a).
Note: Inserts missing word.
SB564, s. 50 11Section 50. 66.1105 (8) (c) (intro.) of the statutes, as created by 2003 Wisconsin
12Act 126
, is amended to read:
SB564,16,1713 66.1105 (8) (c) (intro.) After a city transmits to the department of revenue the
14notice required under par. (a), the city and the department shall agree on a date by
15which the city shall send to the department, on a form prescribed by the department,
16all of the following information that relates to the terminated tax incremental
17district:
Note: Inserts missing comma.
SB564, s. 51 18Section 51. The treatments of 71.05 (6) (a) 15. of the statutes by 2003
19Wisconsin Act 135
is not repealed by 2003 Wisconsin Act .... (Senate Bill 261). Both
20treatments stand.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04,
s. 71.05 (6) (a) 15. reads:
15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj),
(2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3n), (3s), (3t), (5b), and (5d) and not passed through
by a partnership, limited liability company, or tax-option corporation that has added that

amount to the partnership's, company's, or tax-option corporation's income under s.
71.21 (4) or 71.34 (1) (g).
SB564, s. 52 1Section 52. The treatment of 71.07 (3s) (c) 1. of the statutes by 2003 Wisconsin
2Act 99
is not repealed by 2003 Wisconsin Act .... (Assembly Bill 508). Both treatments
3stand.
Note: There is no conflict of substance. As merged by the revisor s. 71.07 (3s) (c)
1. reads:
1. The credit under par. (b), including any credits carried over, may be offset only
against the amount of the tax imposed upon or measured by the business operations of
the claimant in which the fuel and electricity are consumed. Except as provided in subd.
7., if the credit computed is not entirely offset against taxes otherwise due, the unused
balance shall be carried forward and credited against taxes otherwise due for the
following 20 taxable years to the extent not offset by taxes otherwise due in all
intervening years between the year in which the expense was incurred and the year in
which the carry-forward credit is claimed.
SB564, s. 53 4Section 53. 71.08 (1) (intro.) of the statutes, as affected by 2003 Wisconsin Acts
5135
and .... (Senate Bill 261), is amended to read:
SB564,17,146 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
7couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
8ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3n), (3s),
9(3t), (5b), (5d), (6), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd),
10(2m), (3), and (3n), and (3t) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),
11(1fd), (2m), (3), and (3n), and (3t) and subchs. VIII and IX and payments to other
12states under s. 71.07 (7), is less than the tax under this section, there is imposed on
13that natural person, married couple filing jointly, trust, or estate, instead of the tax
14under s. 71.02, an alternative minimum tax computed as follows:
Note: Deletes "and" inserted by 2003 Wis. Act 135 but rendered superfluous by
2003 Wis. Act 99.
SB564, s. 54 15Section 54. The treatments of 71.21 (4) of the statutes by 2003 Wisconsin Act
16135
is not repealed by 2003 Wisconsin Act .... (Senate Bill 261). Both treatments
17stand.

Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04,
s. 71.21 (4) reads:
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj),
(2dL), (2dm), (2ds), (2dx), (3g), (3n), (3s), (3t), and (5b) and passed through to partners
shall be added to the partnership's income.
SB564, s. 55 1Section 55. 71.26 (2) (a) of the statutes, as affected by 2003 Wisconsin Acts 135,
2and .... (Senate Bill 261), is amended to read:
SB564,18,203 71.26 (2) (a) Corporations in general. The "net income" of a corporation means
4the gross income as computed under the Internal Revenue Code as modified under
5sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
6computed under s. 71.28 (1), (3), (4), and (5), minus, as provided under s. 71.28 (3)
7(c) 7., the amount of the credit under s. 71.28 (3) that the taxpayer added to income
8under this paragraph at the time that the taxpayer first claimed the credit plus the
9amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
10(1ds), (1dx), (3g), and (3n), (3t), and (5b) and not passed through by a partnership,
11limited liability company, or tax-option corporation that has added that amount to
12the partnership's, limited liability company's, or tax-option corporation's income
13under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or other
14disposition of assets the gain from which would be wholly exempt income, as defined
15in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus
16deductions, as computed under the Internal Revenue Code as modified under sub.
17(3), plus or minus, as appropriate, an amount equal to the difference between the
18federal basis and Wisconsin basis of any asset sold, exchanged, abandoned, or
19otherwise disposed of in a taxable transaction during the taxable year, except as
20provided in par. (b) and s. 71.45 (2) and (5).
Note: Deletes "and" inserted by 2003 Wis. Act 135 but rendered superfluous by
2003 Wis. Act 99. The stricken comma was inserted by 2003 Wis. Act .... (Senate Bill 261)
without being shown as scored; no change was intended.
SB564, s. 56
1Section 56. The treatment of 71.28 (3) (c) 1. of the statutes by 2003 Wisconsin
2Act 99
is not repealed by 2003 Wisconsin Act .... (Assembly Bill 508). Both treatments
3stand.
Note: There is no conflict of substance. As merged by the revisor s. 71.28 (3) (c) 1.
reads:
1. Except as provided in subd. 7., if the credit computed under par. (b) is not entirely
offset against Wisconsin income or franchise taxes otherwise due, the unused balance
shall be carried forward and credited against Wisconsin income or franchise taxes
otherwise due for the following 20 taxable years to the extent not offset by these taxes
otherwise due in all intervening years between the year in which the expense was
incurred and the year in which the carry-forward credit is claimed.
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