70.27 (3) (a) Reference to any land, as it appears on a recorded assessor's plat is deemed sufficient for purposes of assessment and taxation. Conveyance may be made by reference to such plat and shall be as effective to pass title to the land so described as it would be if the same premises had been described by metes and bounds. Such plat or record thereof shall be received in evidence in all courts and places as correctly describing the several parcels of land therein designated. After an assessor's plat has been made and recorded with the register of deeds as provided by this section, all conveyances of lands included in such assessor's plat shall be by reference to such plat. Any instrument dated and acknowledged after September 1, 1955, purporting to convey, mortgage, or otherwise give notice on of an interest in land that is within or part of an assessor's plat shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
Note: Inserts correct term.
71.05
(6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses for a student who is the claimant or who is the claimant's child and the claimant's dependent who is claimed under section
151 (c) of the Internal Revenue Code, to attend any university, college, technical college or a school approved under s.
39.90 38.50, that is located in Wisconsin or to attend a public vocational school or public institution of higher education in Minnesota under the Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:
71.07 (10) Credits not allowed. The credits under s. 71.28 (4) and (5) may not be claimed by partners, including partners of a publicly traded partnership treated as a corporation under s. 71.22 (1k), members of a limited liability company, including members of a limited liability company treated as a corporation under s. 77.22 71.22 (1k), or shareholders of a tax-option corporation.
Note: Corrects cross-reference. There is no s. 77.22 (1k). Section 71.22 (1k) provides a definition of corporation that includes limited liability companies treated as corporations under the internal revenue code.
71.775 (4) (b) 2. A pass-through entity that pays the tax withheld under sub. (2) as provided under subd. 1. is not subject to an underpayment of estimated tax under s. 71.09 or 71.29, if 90 percent of the tax that is due for the current taxable year is paid by the unextended due date or if 100 percent of the tax that is due for the taxable year immediately preceding the current taxable year is paid by the unextended due date and the taxable year immediately preceding the current taxable year was a 12-month period. Interest at the rate of 12 percent shall be imposed on the unpaid amount of the tax withheld under sub. (2) during any extension period and interest at the rate of 18 percent shall be imposed on the unpaid amount of the tax withheld under sub. (2) for the period beginning with the extended due date and ending with the date that the unpaid amount is paid in full.
Note: Inserts missing word consistent with the remainder of the provision and other statutes.
71.93 (1) (a) 1. An amount owed to a state agency, if the amount has been reduced to a judgment or if the state agency has provided the debtor reasonable notice and an opportunity to be heard with regards regard to the amount owed.
Note: Replaces word consistent with usage of the term throughout the statutes.
254,21
Section
21. 71.935 (1) (a) of the statutes is amended to read:
71.935 (1) (a) "Debt" means a parking citation of at least $20 that is unpaid and for which there has been no court appearance by the date specified in the citation or, if no date is specified, that is unpaid for at least 28 days; an unpaid fine, fee, restitution or forfeiture of at least $20; and any other debt that is at least $20, except debt related to property taxes, if the debt has been reduced to a judgment or the municipality or county to which the debt is owed has provided the debtor reasonable notice and an opportunity to be heard with regards regard to the debt.
Note: Replaces word consistent with usage of the term throughout the statutes.
254,22
Section
22. 79.02 (3) (c) 1. of the statutes is amended to read::
79.02 (3) (c) 1. 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), 2003 stats., shall equal $230,000,000 and shall be applied to the payments in the manner determined by the department of revenue.
254,23
Section
23. 79.02 (3) (c) 2. of the statutes is amended to read:
79.02 (3) (c) 2. 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) (u), 2003 stats., shall equal $17,600,000 and shall be applied to the payments in the manner determined by the department of revenue.
254,24
Section
24. 79.02 (3) (d) 1. of the statutes is amended to read:
79.02 (3) (d) 1. In November 2004, the total amount of the payments to each municipality under s. 79.035 to be paid from the appropriation account under s. 20.835 (1) (t), 2003 stats., shall equal $170,000,000 and shall be applied to the payments in the manner determined by the department of revenue.
254,25
Section
25. 79.02 (3) (d) 2. of the statutes is amended to read:
79.02 (3) (d) 2. In November 2004, the total amount of the payments to each municipality under s. 79.035 to be paid from the appropriation account under s. 20.835 (1) (u), 2003 stats., shall equal $20,000,000 and shall be applied to the payments in the manner determined by the department of revenue.
254,26
Section
26. 79.03 (3) (a) of the statutes is amended to read:
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) (m), (t), and (u), 2003 stats., 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.
Note: Section 20.835 (1) (m) was repealed by
2003 Wis. Act 33, eff. 7-1-2004, and s. 20.835 (1) (t) and (u) were repealed by Act 33, eff. 7-1-2005. All three statutes appeared in the printed 2003 statute volumes.
254,27
Section
27. 79.03 (4) of the statutes is amended to read:
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. s. 20.855 (4) (rb), 2001 stats., and s. 20.835 (1) (d) and 20.855 (4) (rb), 2001 stats., 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), (m), (t), and (u), 2003 stats., and s. 20.835 (1) (d) are $776,783,700 to municipalities, less the reductions under s. 79.02 (3) (c) 3., and $172,378,300 to counties, less the reductions under s. 79.02 (3) (c) 3.
Note: Changes order of citations in conformity with current style. Section 20.835 (1) (m) was repealed by
2003 Wis. Act 33, eff. 7-1-2004, and s. 20.835 (1) (t) and (u) were repealed by Act 33, eff. 7-1-2005. All three statutes appeared in the printed 2003 statute volumes.
254,28
Section
28. 79.04 (1) (a) of the statutes is amended to read:
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), 2003 stats., 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 "production plant, exclusive of land," "general structures," and "substations," 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), 2003 stats., 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 substations 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 under this subsection and sub. (6) in any year shall not exceed $300 times the population of the municipality.
254,29
Section
29. 79.04 (2) (a) of the statutes is amended to read:
79.04 (2) (a) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, 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), 2003 stats., to any county having within its boundaries a production plant, general structure, or substation, 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 or substation is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant or substation 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 "production plant, exclusive of land," "general structures," and "substations," 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), 2003 stats., 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 substations 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 under this subsection and sub. (6) in any year shall not exceed $100 times the population of the county.
100.53 (1) (a) "Rental company" has the meaning given in s. 344.51 (1) (1g) (c).
Note: Corrects cross-reference. There is no s. 344.51 (1). "Rental company" is defined at s. 344.51 (1g) (c).
182.028 School corporations. Any corporation formed for the establishment and maintenance of schools, academies, seminaries, colleges or universities or for the cultivation and practice of music shall have power to enact bylaws for the protection of its property, and provide fines as liquidated damages upon its members and patrons for violating the bylaws, and may collect the same in tort actions, and to prescribe and regulate the courses of instruction therein, and to confer such degrees and grant such diplomas as are usually conferred by similar institutions or as shall be appropriate to the courses of instruction prescribed, except that no corporation shall operate or advertise a school that is subject to s. 39.90 (7) 38.50 (10) without complying with the requirements of s. 39.90 38.50. Any stockholder may transfer his or her stock to the corporation for its use; and if the written transfer so provides the stock shall be perpetually held by the board of directors with all the rights of a stockholder, including the right to vote.
Note: The stricken "39.90 (7)" and "39.90" were inserted by
2005 Wis. Act 22, and "38.50 (10)" and "38.50" were inserted by
2005 Wis. Act 25. Act 25 renumbered s. 39.90 to s. 38.50 and specifically renumbered s. 39.90 (7) to s. 38.50 (10).
254,32
Section
32. 254.179 (1) (f) of the statutes is repealed.
Note: Section 254.179 (1) (f) reads: "The interim lead hazard control measures under s. 254.173 (3) (c) 2." Section 254.173 (3) was repealed by
1999 Wis. Act 113, eff. 9-1-2005, rendering this provision without effect.
Note: There is no conflict of substance. As merged by the revisor, s. 343.44 (2) (b) (intro.) reads:
(b) Except as provided in pars. (am) and (as), any person who violates sub. (1) (b) or (d) shall be fined not more than $2,500 or imprisoned for not more than one year in the county jail or both. In imposing a sentence under this paragraph, or a local ordinance in conformity with this paragraph, the court shall review the record and consider the following:
254,34
Section
34. Subchapter VI (title) of chapter 440 [precedes 440.70] of the statutes, as created by
2005 Wisconsin Act 25, is renumbered subchapter XI (title) of chapter 440 [precedes 440.98].
Note: 2005 Wis. Acts 25 and
31 both created subchapter titles numbered ch. 440, subch. VI (title).
Note: Section 440.70 (13) defines "incapacitated" as used in Chapter 440, subch. VI. "Incapacitated" does not appear in ch. 440, subch. VI.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b) to conform numbering to current style.
440.92 (1) (bm) If a cemetery authority that is licensed under this subsection notifies the board that it proposes to take an action specified in s. 157.08 (2) (b) 1. b. or c. and the board does not object to the action under s. 157.08 (2) (b) 3., the board shall revoke the license and require the cemetery authority to reapply for a license under this subsection.
Note: Corrects cross-references. Section s. 157.08 (2) (b) is not subdivided.
457.02 (5m) Authorize any individual who is certified or licensed under this chapter to treat alcohol or substance dependency or abuse as a specialty unless the individual is a certified substance abuse counselor, clinical supervisor, or prevention specialist under s. 440.75 440.88, or unless the individual satisfies educational and supervised training requirements established in rules promulgated by the examining board. In promulgating rules under this subsection, the examining board shall consider the requirements for qualifying as a certified substance abuse counselor, clinical supervisor, or prevention specialist under s. 440.75 440.88.
Note: Section 440.75, as created by
2005 Wis. Act 25, is renumbered s. 440.88 by this bill.
460.05 (1) (e) 1. Graduated from a school of massage therapy or bodywork approved by the educational approval board under s. 39.90 38.50 or completed a training program approved by the department under the rules promulgated under s. 460.04 (2) (b).
254,42
Section
42. 560.61 (1) of the statutes is amended to read:
560.61 (1) Make a grant or loan to an eligible recipient for a project that meets the criteria for funding under s. 560.605 (1) and (2) and under s. 560.62, 560.63, 560.65 or 560.66, whichever is appropriate, from the appropriations under s. 20.143 (1) (c), (cb) and (ie).
944.21 (8) (b) 3. a. Is a technical college, is a school approved by the educational approval board under s. 39.90 38.50, or is a school described in s. 39.90 38.50 (1) (e) 6., 7. or 8.; and
948.11 (4) (b) 3. a. Is a technical college, is a school approved by the educational approval board under s. 39.90 38.50, or is a school described in s. 39.90 38.50 (1) (e) 6., 7. or 8.; and
254,45
Section
45. 2005 Wisconsin Act 25, section
221r is amended by replacing "20.292 (2) (gm) of the statutes, as affected by 2005 Wisconsin Act .... (this act), section 387, is amended to read:" with "20.292 (2) (gm) of the statutes, as affected by 2005 Wisconsin Act .... (this act), section 387m, is amended to read:".
Note: 2005 Wis. Act 25, section
387m, renumbered and amended s. 20.485 (5) (gm) to s. 20.292 (2) (gm). Act 25 does not contain a section 387.
254,46
Section
46. 2005 Wisconsin Act 25, section
855 is amended by replacing "
or for placement of a child in a group home licensed under s. 48.625" with "
, or for placement of a child in a group home licensed under s. 48.625".
Note: A comma was deleted without being stricken. The change was intended.
Note: A comma was inserted without being underscored. The change was intended.
254,48
Section
48. 2005 Wisconsin Act 25, section
1298 is amended by replacing "s. 71.04 (7) (b) 1. and
2.
and, (d)
, (df), and (dh)" with "s. 71.04 (7) (b) 1. and 2.
and, (d)
, (df), and (dh)".
Note: The underscored "2." was previously existing and should have been shown in plain text.
254,49
Section
49. 2005 Wisconsin Act 25, section
1361 is amended by replacing "
"net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 106-519, sections 162 and 165 of P.L. 106-554, P.L. 106-573, section 431 of P.L. 107-16, and section 101 of P.L. 107-147," with ""net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
107-147,".
