AB244,31,2421 74.05 (1) Definition. In this section, "error in the tax roll" means an error in
22the description of any real or personal property, in the identification of the owner or
23person to whom the property is assessed or in the amount of the tax or an error
24resulting from a palpably erroneous entry in the assessment roll.
AB244, s. 95 25Section 95. 74.09 (2) of the statutes is amended to read:
AB244,32,3
174.09 (2) Preparation. The clerk of the taxation district shall prepare the real
2and personal property tax bills. The form of the property tax bill shall be prescribed
3by the department of revenue and shall be uniform.
AB244, s. 96 4Section 96. 74.11 (4) of the statutes is repealed.
AB244, s. 97 5Section 97. 74.11 (6) (a) of the statutes is amended to read:
AB244,32,86 74.11 (6) (a) Payments made on or before January 31 and payments of taxes
7on improvements on leased land that are assessed as personal property
shall be
8made to the taxation district treasurer.
AB244, s. 98 9Section 98. 74.11 (10) (a) of the statutes is amended to read:
AB244,32,1310 74.11 (10) (a) If all special assessments, special charges, and special taxes and
11personal property taxes
due under sub. (3) or (4) are not paid in full on or before the
12due date, the amounts unpaid are delinquent as of the day after the due date of the
13first installment or of the lump-sum payment.
AB244, s. 99 14Section 99. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB244, s. 100 15Section 100. 74.11 (11) (b) of the statutes is repealed.
AB244, s. 101 16Section 101. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB244,32,2017 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
18district treasurer or county treasurer receives a payment from a taxpayer which is
19not sufficient to pay all amounts due, the treasurer shall apply the payment to the
20amounts due, including interest and penalties, in the following order:
AB244, s. 102 21Section 102. 74.11 (12) (a) 1g. of the statutes is repealed.
AB244, s. 103 22Section 103. 74.11 (12) (b) of the statutes is amended to read:
AB244,32,2523 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
24purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
25under this section.
AB244, s. 104
1Section 104. 74.11 (12) (d) of the statutes is repealed.
AB244, s. 105 2Section 105. 74.12 (6) of the statutes is repealed.
AB244, s. 106 3Section 106. 74.12 (7) of the statutes is amended to read:
AB244,33,94 74.12 (7) Delinquent first installment. If the first installment of real
5property taxes, personal property taxes on improvements on leased land or special
6assessments to which an installment option pertains is not paid on or before 5
7working days after January 31, the entire amount of the remaining unpaid taxes or
8special assessments to which an installment option pertains on that parcel is
9delinquent as of February 1.
AB244, s. 107 10Section 107. 74.12 (8) of the statutes is amended to read:
AB244,33,1711 74.12 (8) Delinquent 2nd or subsequent installment. If the 2nd or any
12subsequent installment payment of real property taxes, personal property taxes on
13improvements on leased land
or special assessments to which an installment option
14pertains is not paid by 5 working days after the due date specified in the ordinance,
15the entire amount of the remaining unpaid taxes or special assessments to which an
16installment option pertains on that parcel is delinquent as of the first day of the
17month after the payment is due and interest and penalties are due under sub. (10).
AB244, s. 108 18Section 108. 74.12 (9) (a) of the statutes is amended to read:
AB244,33,2219 74.12 (9) (a) If all special assessments to which an installment option does not
20pertain, special charges, and special taxes and personal property taxes that are due
21under sub. (5) or (6) are not paid in full on or before 5 working days after January
2231, the amounts unpaid are delinquent as of February 1.
AB244, s. 109 23Section 109. 74.12 (10) (a) of the statutes is amended to read:
AB244,34,324 74.12 (10) (a) All real property taxes, special assessments, special charges and
25special taxes that become delinquent and are paid on or before July 31, and all

1delinquent personal property taxes, whenever paid,
shall be paid, together with
2interest and penalties charged from the preceding February 1, to the taxation district
3treasurer.
AB244, s. 110 4Section 110. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB244,34,85 74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
6district treasurer or county treasurer receives a payment from a taxpayer which is
7not sufficient to pay all amounts due, the treasurer shall apply the payment to the
8amounts due, including interest and penalties, in the following order:
AB244, s. 111 9Section 111. 74.12 (11) (a) 1g. of the statutes is repealed.
AB244, s. 112 10Section 112. 74.12 (11) (b) of the statutes is amended to read:
AB244,34,1311 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
12purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
13under this section.
AB244, s. 113 14Section 113. 74.12 (11) (d) of the statutes is repealed.
AB244, s. 114 15Section 114. 74.13 (1) (b) of the statutes is amended to read:
AB244,34,1816 74.13 (1) (b) Except as provided in sub. (3), general General property taxes,
17special assessments, special charges and special taxes may be paid in advance of the
18levy during the period from August 1 until the 3rd Monday in December.
AB244, s. 115 19Section 115. 74.13 (3) of the statutes is repealed.
AB244, s. 116 20Section 116. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated,
21renumbered 74.25 (1) (b) and amended to read:
AB244,35,322 74.25 (1) (b) General property taxes. After making the distribution under par.
23(a), the taxation district treasurer shall do all of the following: 2. Pay pay to each
24taxing jurisdiction within the district its proportionate share of real property taxes,
25except that the treasurer shall pay the state's proportionate share to the county. As

1part of that distribution, the taxation district treasurer shall retain for the taxation
2district and for each tax incremental district within the taxation district its
3proportionate share of real property taxes.
AB244, s. 117 4Section 117. 74.25 (1) (b) 1. of the statutes is repealed.
AB244, s. 118 5Section 118. 74.25 (1) (b) 3. of the statutes is amended to read:
AB244,35,126 74.25 (1) (b) 3. Pay to each taxing jurisdiction within the district its
7proportionate share of taxes on improvements on leased land, except that the
8treasurer shall pay the state's proportionate share to the county and except the
9taxation district may pay in full all taxes on improvements on leased land, as
10provided with subd. 1
. As part of that distribution, the taxation district treasurer
11shall allocate to each tax incremental district within the taxation district its
12proportionate share of taxes on improvements on leased land.
AB244, s. 119 13Section 119. 74.27 of the statutes is amended to read:
AB244,35,17 1474.27 March settlement between counties and the state. On or before
15March 15, the county treasurer shall send to the secretary of administration the
16state's proportionate shares share of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1.
17and 2
.
AB244, s. 120 18Section 120. 74.29 (2) of the statutes is amended to read:
AB244,36,219 74.29 (2) On or before August 20, a taxation district treasurer who has not paid
20in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. 3. or under
21s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all
22taxes on improvements on leased land included in the tax roll which have not
23previously been paid to, or retained by, the taxing jurisdiction, except that the
24treasurer shall pay the state's proportionate share to the county. As part of that
25distribution, the taxation district treasurer shall allocate to each tax incremental

1district within the taxation district its proportionate share of taxes on improvements
2on leased land.
AB244, s. 121 3Section 121. 74.30 (1) (i) of the statutes is repealed.
AB244, s. 122 4Section 122. 74.30 (1m) of the statutes is amended to read:
AB244,36,75 74.30 (1m) March settlement between counties and the state. On or before
6March 15, the county treasurer shall send to the secretary of administration the
7state's proportionate shares share of taxes under sub. (1) (i) and (j).
AB244, s. 123 8Section 123. 74.42 of the statutes is repealed.
AB244, s. 124 9Section 124. 74.47 (3) (e) of the statutes is repealed.
AB244, s. 125 10Section 125. 74.55 of the statutes is repealed.
AB244, s. 126 11Section 126. 74.83 of the statutes is amended to read:
AB244,36,20 1274.83 Agreements. Any 1st class city may enter into agreements to pay
13delinquent state, county, metropolitan sewerage district and technical college
14district real or personal property taxes, including accrued interest and penalties
15thereon, applicable to property located in that city at any stage in the proceedings
16for collection and enforcement of those taxes and thereafter collect and enforce those
17taxes, including interest and penalties on them, in its own name in accordance with
18any of the procedures or remedies applicable to the collection and enforcement of
19delinquent city, state, county, metropolitan sewerage district and technical college
20district taxes under this chapter and ch. 75.
AB244, s. 127 21Section 127. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended
22to read:
AB244,37,723 74.87 (3) The common council of a city may, by ordinance, permit payment in
2410 equal installments, without interest, of general property taxes, special charges
25and special assessments of the city, other than for special assessments for which no

1payment extension is allowed. Each installment shall be paid on or before the last
2day of each month from January through October. Taxes on personal property may
3be paid in installments under this subsection if, on or before January 31 of the year
4in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes
5on personal property levied by all taxing jurisdictions other than the city.
The
6amounts and time of payment of city general property taxes, special assessments and
7charges in the city tax roll shall be as provided in the charter of the city.
AB244, s. 128 8Section 128. 76.02 (2m) of the statutes is created to read:
AB244,37,179 76.02 (2m) "Computers and computer-related equipment" includes
10mainframe computers, minicomputers, personal computers, networked personal
11computers, servers, terminals, monitors, disk drives, electronic peripheral
12equipment, tape drives, printers, cash registers, fax machines that are not also
13copiers, basic operational programs, systems software, and prewritten software.
14"Computers and computer-related equipment" excludes custom software, copiers,
15equipment with embedded computerized components, and telephone systems,
16including equipment that is used to provide telecommunications services, as defined
17in s. 76.80 (3).
AB244, s. 129 18Section 129. 76.02 (4m) of the statutes is created to read:
AB244,37,2019 76.02 (4m) "Motor vehicle" includes all of the following and any trailer or
20semitrailer used with any of the following:
AB244,37,2121 (a) An automobile.
AB244,37,2222 (b) A motor bicycle.
AB244,37,2323 (c) A motor bus.
AB244,37,2424 (d) A motorcycle.
AB244,37,2525 (e) A motor truck.
AB244,38,1
1(f) A moped.
AB244,38,22 (g) A road tractor.
AB244,38,33 (h) A school bus.
AB244,38,44 (i) A snowmobile.
AB244,38,55 (j) A truck tractor.
AB244, s. 130 6Section 130. 76.025 (1) of the statutes is amended to read:
AB244,38,197 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
8all real and personal property of the company used or employed in the operation of
9its business, excluding property that is exempt from the property tax under s. 70.11
10(39) and (39m), such
computers and computer-related equipment, motor vehicles as
11are exempt under s. 70.112 (5)
, and treatment plant and pollution abatement
12equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title
13and interest of the company referred to in such property as owner, lessee, or
14otherwise, and in case any portion of the property is jointly used by 2 or more
15companies, the unit assessment shall include and cover a proportionate share of that
16portion of the property jointly used so that the assessments of the property of all
17companies having any rights, title, or interest of any kind or nature whatsoever in
18any such property jointly used shall, in the aggregate, include only one total full
19value of such property.
AB244, s. 131 20Section 131. 76.03 (1) of the statutes is amended to read:
AB244,38,2421 76.03 (1) The property, both real and personal, including all rights, franchises,
22and privileges used in and necessary to the prosecution of the business of any
23company enumerated in s. 76.02 shall be deemed personal property for the purposes
24of taxation, and
shall be valued and assessed together as a unit.
AB244, s. 132 25Section 132. 76.07 (4g) (c) 1. of the statutes is amended to read:
AB244,39,5
176.07 (4g) (c) 1. Determine the gross cost of gas plant in service in this state,
2except motor vehicles exempt from the property tax under s. 70.112 (5), and of all
3other property owned or rented by the company and used in the operation of the
4company's business in this state and included in the base for purposes of rate
5regulation by the federal energy regulatory commission.
AB244, s. 133 6Section 133. 76.07 (4g) (c) 2. of the statutes is amended to read:
AB244,39,117 76.07 (4g) (c) 2. Determine the gross cost of gas plant in service everywhere,
8except motor vehicles specified under s. 70.112 (5), and of all other property owned
9or rented by the company and used in the operation of the company's business
10everywhere and included in the base for purposes of rate regulation by the federal
11energy regulatory commission.
AB244, s. 134 12Section 134. 76.125 (1) of the statutes is amended to read:
AB244,39,1813 76.125 (1) Using the statement of assessments under s. 70.53 and the
14statement of taxes under s. 69.61, the department shall determine the net rate of
15taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
16property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
17in subs. (2) to (6). The department shall enter that rate on the records of the
18department.
AB244, s. 135 19Section 135. 76.48 (1r) of the statutes is amended to read:
AB244,40,720 76.48 (1r) Except as provided in s. 76.29, every electric cooperative shall pay,
21in lieu of other general property and income or franchise taxes, an annual license fee
22equal to its apportionment factor multiplied by its gross revenues; excluding for the
23tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the license
24fee under s. 76.29; multiplied by 3.19% 3.19 percent. Real estate and personal
25property not used primarily for the purpose of generating, transmitting or

1distributing electric energy are is subject to general property taxes. If a general
2structure is used in part to generate, transmit or distribute electric energy and in
3part for nonoperating purposes, the license fee imposed by this section is in place of
4the percentage of all other general real property taxes that fairly measures and
5represents the extent of the use in generating, transmitting or distributing electric
6energy, and the balance is subject to local assessment and taxation, except that the
7entire general structure is subject to special assessments for local improvements.
AB244, s. 136 8Section 136. 76.69 of the statutes is repealed.
AB244, s. 137 9Section 137. 76.81 of the statutes is amended to read:
AB244,40,22 1076.81 Imposition. There is imposed a tax on the real property of, and the
11tangible personal property of, every telephone company, excluding property that is
12exempt from the property tax under s. 70.11 (39) and (39m),
computers and
13computer-related equipment,
motor vehicles that are exempt under s. 70.112 (5),
14property that is used less than 50% 50 percent in the operation of a telephone
15company, as provided under s. 70.112 (4) (b), and treatment plant and pollution
16abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in
17s. 76.815, the rate for the tax imposed on each description of real property and on each
18item of tangible personal property
is the net rate for the prior year for the tax under
19ch. 70 in the taxing jurisdictions where the description or item is located and the rate
20for the tax imposed on each item of tangible personal property is the net rate
21determined by the department
. The real and tangible personal property of a
22telephone company shall be assessed as provided under s. 70.112 (4) (b).
AB244, s. 138 23Section 138. 77.04 (1) of the statutes is amended to read:
AB244,41,1324 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
25forest cropland description in a special column or some other appropriate place in

1such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which
2shall be a sufficient designation that such description is subject to this subchapter.
3Such land shall thereafter be assessed and be subject to review under ch. 70, and
4such assessment may be used by the department of revenue in the determination of
5the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
6entries prior to 1972. The tax upon withdrawal of descriptions entered as forest
7croplands after December 31, 1971, may be determined by the department of revenue
8by multiplying the last assessed value of the land prior to the time of the entry by an
9annual ratio computed for the state under sub. (2) to establish the annual assessed
10value of the description. No tax shall be levied on forest croplands except the specific
11annual taxes as provided, except that any building located on forest cropland shall
12be assessed as personal property, subject to all laws and regulations for the
13assessment and taxation of general property
under ch. 70.
AB244, s. 139 14Section 139. 77.54 (3) (b) 1. of the statutes is amended to read:
AB244,41,2215 77.54 (3) (b) 1. "Building" has the meaning given under s. 70.111 (10) (a) 1.
16means any structure that is intended to be a permanent accession to real property;
17that is designed or used for sheltering people, animals, or plants, for storing property,
18or for working, office, parking, sales, or display space, regardless of any contribution
19that the structure makes to the production process in it; that in physical appearance
20is annexed to that real property; that is covered by a roof or encloses space; that is
21not readily moved or disassembled; and that is commonly known to be a building
22because of its appearance and because of the materials of which it is constructed
.
AB244, s. 140 23Section 140. 77.84 (1) of the statutes is amended to read:
AB244,42,624 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
25shall enter in a special column or other appropriate place on the tax roll the

1description of each parcel of land designated as managed forest land, and shall
2specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel that is
3designated open or closed under s. 77.83. The land shall be assessed and is subject
4to review under ch. 70. Except as provided in this subchapter, no tax may be levied
5on managed forest land, except that any building on managed forest land is subject
6to taxation as personal property under ch. 70.
AB244, s. 141 7Section 141. 79.03 (3) (b) 3. of the statutes is amended to read:
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