AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Eminent Domain
Currently, a person displaced by the acquisition of property by an entity that is vested with the power of condemnation is entitled to certain benefits from the condemnor, including relocation assistance, assistance in the acquisition of replacement housing, and moving expenses. The person must file a claim for such benefits within two years of being displaced. If the claim is not allowed within 90 days, the claimant may file an appeal in circuit court. Currently, there is no deadline for filing an appeal.
This bill provides that the claimant must file the appeal within two years.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 32.20 of the statutes is amended to read:
32.20 Procedure for collection of itemized items of compensation. Claims for damages itemized in ss. 32.19 and 32.195 shall be filed with the condemnor carrying on the project through which condemnee's or claimant's claims arise. All such claims must be filed after the damages upon which they are based have fully materialized but not later than 2 years after the condemnor takes physical possession of the entire property acquired or such other event as determined by the department of commerce by rule. If such claim is not allowed within 90 days after the filing thereof, the claimant has a right of action against the condemnor carrying on the project through which the claim arises. Such action shall be commenced in a court of record in the county wherein the damages occurred not later than 2 years after the condemnor disallows the claim not later than 2 years after the expiration of the 90-day period if the condemnor fails to disallow the claim within that period, whichever occurs later. In causes of action, involving any state commission, board or other agency, excluding counties, the sum recovered by the claimant shall be paid out of any funds appropriated to such condemning agency. Any judgment shall be appealable by either party and any amount recovered by the body against which the claim was filed, arising from costs, counterclaims, punitive damages or otherwise may be used as an offset to any amount owed by it to the claimant, or may be collected in the same manner and form as any other judgment.
SECTION 9357. Initial applicability; Other.
(1) CONDEMNATION; APPEAL OF DENIED CLAIM FOR DAMAGES. The treatment of section 32.20 of the statutes first applies to a conveyance of property to a condemnor that is recorded on the effective date of this subsection.
(End)
LRB-0778LRB-0778/1
PG:nwn&cjs:md
2009 - 2010 LEGISLATURE
DOA:......Byrnes, BB0214 - Property appraisals; right to appeal compensation amount; litigation expenses
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Eminent Domain
Currently, whenever an entity with the power of condemnation seeks to acquire property by condemnation, it must provide the property owner with an appraisal of the property and pay for the owner to acquire his or her own appraisal. This bill provides that, if the property is being acquired for sewers or transportation facilities, the owner may use an appraisal prepared by the owner or condemnor during the period preceding negotiations in any subsequent appeal only if the appraisal was provided to the other party during that period.
Currently, if a property owner agrees voluntarily to convey the property to the condemnor at an agreed-upon price, the owner has the right, within six months, to appeal the issue of the amount of compensation paid by the condemnor. This bill eliminates this right for owners whose property is being acquired for sewers or transportation facilities. The bill does not eliminate the owner's right to appeal the amount of compensation within two years if his or her property is condemned.
Currently, a property owner who on appeal is awarded more in just compensation than was offered by the condemnor is entitled to litigation expenses, including reasonable attorney fees, if the award exceeds the offer by at least $700 and at least 15 percent. This bill provides that, in such a case, the amount of attorney fees included in litigation expenses may not exceed one-third of the difference between the offer and the award, except that if one-third of that difference is less than $5,000, the amount of attorney fees included in litigation expenses may not exceed $5,000.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 32.05 (2) (b) of the statutes is amended to read:
32.05 (2) (b) The condemnor shall provide the owner with a full narrative appraisal upon which the jurisdictional offer is based and a copy of any other appraisal made under par. (a) and at the same time shall inform the owner of his or her right to obtain an appraisal under this paragraph. The owner may obtain an appraisal by a qualified appraiser of all property proposed to be acquired, and may submit the reasonable costs of the appraisal to the condemnor for payment. The owner shall submit a full narrative appraisal to the condemnor within 60 days after the owner receives the condemnor's appraisal. If the owner does not accept a negotiated offer under sub. (2a) or the jurisdictional offer under sub. (3), the owner may use only an appraisal prepared received from the condemnor under this paragraph, or an appraisal submitted by the owner to the condemnor within 60 days after the owner received the condemnor's appraisal under this paragraph, in any subsequent appeal.
SECTION 2. 32.05 (2a) of the statutes is amended to read:
32.05 (2a) NEGOTIATION. Before making the jurisdictional offer provided in sub. (3), the condemnor shall attempt to negotiate personally with the owner or one of the owners or his or her representative of the property sought to be taken for the purchase of the same. In such negotiation the condemnor shall consider the owner's appraisal under sub. (2) (b) and may contract to pay the items of compensation enumerated in ss. 32.09 and 32.19 as may be applicable to the property in one or more installments on such conditions as the condemnor and property owners may agree. Before attempting to negotiate under this paragraph, the condemnor shall provide the owner or his or her representative with copies of applicable pamphlets prepared under s. 32.26 (6). When negotiating under this subsection, the condemnor shall provide the owner or his or her representative with the names of at least 10 neighboring landowners to whom offers are being made, or a list of all offerees if less than 10 owners are affected, together with a map showing all property affected by the project. Upon request by an owner or his or her representative, the condemnor shall provide the name of the owner of any other property which may be taken for the project. The owner or his or her representative shall also have the right, upon request, to examine any maps in the possession of the condemnor showing property affected by the project. The owner or his or her representative may obtain copies of such maps by tendering the reasonable and necessary costs of preparing copies. The condemnor shall record any conveyance by or on behalf of the owner of the property to the condemnor executed as a result of negotiations under this subsection with the register of deeds of the county in which the property is located. The conveyance shall state the identity of all persons having an interest of record in the property immediately prior to its conveyance, the legal description of the property, the nature of the interest acquired and the compensation for such acquisition. The condemnor shall serve upon or mail by certified mail to all persons named therein a copy of the conveyance and a notice of the right to appeal the amount of compensation under this subsection. Any person named in the conveyance may, within 6 months after the date of its recording, appeal from the amount of compensation therein stated in the manner set forth in subs. (9) to (12) and chs. 808 and 809 for appeals from an award under sub. (7). For purposes of any such appeal, the amount of compensation stated in the conveyance shall be treated as the award and the date the conveyance is recorded shall be treated as the date of taking and the date of evaluation.
SECTION 3. 32.28 (3) (intro.) of the statutes is amended to read:
32.28 (3) (intro.) In lieu of costs under ch. 814 and subject to sub. (4), litigation expenses shall be awarded to the condemnee if:
SECTION 4. 32.28 (4) of the statutes is created to read:
32.28 (4) If a condemnee is awarded litigation expenses under sub. (3) (d), (e), (g), or (h), the amount of attorney fees included in litigation expenses may not exceed an amount equal to one-third of the difference between the award of the condemnation commission or jury verdict and the jurisdictional offer or highest written offer prior to the jurisdictional offer, except that if one-third of that difference is less than $5,000 and the condemnee shows good cause, the amount of attorney fees included in litigation expenses may not exceed $5,000.
(b) If a condemnee is awarded litigation expenses under sub. (3) (f), the amount of attorney fees included in litigation expenses may not exceed an amount equal to one-third of the difference between the jury verdict and the award of the condemnation commission, except that if one-third of that difference is less than $5,000 and the condemnee shows good cause, the amount of attorney fees included in litigation expenses may not exceed $5,000.
SECTION 9357. Initial applicability; other.
(1) CONDEMNATION.
(a) The treatment of section 32.05 (2) (b) of the statutes first applies to an appraisal obtained by an owner on the effective date of this paragraph.
(b) The treatment of section 32.05 (2a) of the statutes first applies to conveyances recorded with the register of deeds on the effective date of this paragraph.
(c) The treatment of section 32.28 (4) of the statutes first applies to actions brought under chapter 32 of the statutes on the effective date of this paragraph.
(End)
LRB-0779LRB-0779/P6
JK:kjf&bjk:ph
2009 - 2010 LEGISLATURE
DOA:......Byrnes, BB0203 - Oil company assessment
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill imposes a tax on a motor vehicle fuel supplier at a rate not exceeding 3 percent of the supplier's gross receipts from the first sale of motor vehicle fuel in this state. The supplier may take no action to increase or influence the selling price of motor vehicle fuel in order to recover the amount of the tax. For the purpose of determining the amount of the tax, income derived from the first sale in this state of biodiesel fuel or ethanol blended with gasoline to create gasoline consisting of at least 85 percent ethanol is not included in the supplier's gross receipts. The revenue collected from the tax is deposited into the transportation fund.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.566 (1) (u) of the statutes is amended to read:
20.566 (1) (u) Motor fuel tax administration. From the transportation fund, the amounts in the schedule to cover the costs, including data processing costs, incurred in administering the motor fuel tax law, except s. 341.45, and the oil company profits tax under subch. XIV of ch. 77.
SECTION 2. 25.40 (1) (bd) of the statutes is created to read:
25.40 (1) (bd) Oil company profit taxes under subch. XIV of ch. 77.
SECTION 3. Chapter 77 (title) of the statutes is amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY, transit authority,
AND SPECIAL DISTRICT SALES
AND USE TAXES; MANAGED FOREST
LAND; RECYCLING
SURCHARGE; LOCAL FOOD AND
BEVERAGE TAX; LOCAL RENTAL
CAR TAX; Premier resort area
taxes; state rental vehicle fee;
dry cleaning fees; regional
transit authority fee;
****NOTE: This is reconciled chapter 77 (title). This SECTION has been affected by drafts with the following LRB numbers: 0779/P3 and 1139/1.
oil company profits tax
SECTION 4. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER XIV
OIL PROFITS TAX
77.998 Definitions. In this subchapter:
(1) "Annual gross receipts" means the gross receipts that correspond to the state's fiscal year.
(2) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.
(3) "Department" means the department of revenue.
(4) "Gross receipts" means all consideration received from the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state, not including state or federal excise taxes, or petroleum inspection fees, collected from the purchaser. "Gross receipts" does not include consideration received from the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state, if the motor vehicle fuel is biodiesel fuel, ethanol blended with gasoline consisting of at least 85 percent ethanol, or motor vehicle fuel specified under s. 78.01 (2) or (2m).
(5) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
(6) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.
(7) "Supplier" has the meaning given in s. 78.005 (14).
(8) "Terminal operator" has the meaning given in s. 78.005 (16).
77.9981 Imposition. (1) For the privilege of doing business in this state, there is imposed a tax on each supplier at the rate of the following percentages of the supplier's annual gross receipts that are derived from the first sale in this state of motor vehicle fuel received by the supplier for sale in this state, for sale for export to this state, or for export to this state:
(a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0 percent.
(b) For that portion of the supplier's annual gross receipts that exceeds $15,000,000, but not $75,000,000, 0.5 percent.
(c) For that portion of the supplier's annual gross receipts that exceeds $75,000,000, but not $120,000,000, 1.5 percent.
(d) For that portion of the supplier's annual gross receipts that exceeds $120,000,000, 3 percent.
(2) Any person, including a terminal operator, who is not a licensee under s. 78.09 and who either used any motor vehicle fuel in this state or has possession of any motor vehicle fuel, other than that contained in a motor vehicle's fuel tank, for which the tax under this subchapter has not been paid or for which no supplier has incurred liability for paying the tax, shall file a report, in the manner described by the department, and pay the tax based on the purchase price of the motor vehicle fuel.
77.9982 Administration. (1) The department shall administer the tax under this subchapter and may take any action, or conduct any proceeding as authorized by law, and impose interest and penalties, as provided under subch. XIII of ch. 71.
(2) The taxes imposed under this subchapter are due and payable as provided under s. 78.12 (5) and as provided by the department by rule.
(3) For purposes of determining the amount of the tax imposed under this subchapter, income derived from the first sale in this state of the fuels described in s. 78.01 (2) and (2m) is not included in the supplier's annual gross receipts. For purposes of determining the amount of the tax imposed under this subchapter, with regard to a transfer of motor vehicle fuel from a supplier to a related party, the point of first sale in this state is the date of such transfer, and the annual gross receipts are calculated on a monthly basis using an index determined by rule by the department. For purposes of this subchapter, there is only one point of first sale in this state with regard to the sale of the same motor vehicle fuel.
(4) No person who is subject to the tax imposed under this subchapter shall increase the selling price of motor vehicle fuel in order to recover the amount of the tax. The person primarily responsible for increasing the selling price of motor vehicle fuel to recover the amount of the tax is subject to a penalty equal to the amount of the tax passed through to the purchaser. For purposes of this subsection, the person primarily responsible for increasing the selling price of motor vehicle fuel to recover the amount of the tax is the officer, employee, or other responsible person of a corporation or other form of business association or the partner, member, employee, or other responsible person of a partnership, limited liability company, or sole proprietorship who, as such officer, employee, partner, member, or other responsible person, has a duty to approve, confirm, ratify, or validate the selling price of motor vehicle fuel.
(5) At the secretary of revenue's request, the attorney general may represent this state, or assist a district attorney, in prosecuting any case arising under this subchapter.
(6) In addition to any other audits the department conducts to administer and enforce this subchapter, the department may audit any supplier who is subject to the tax imposed under this subchapter to determine whether the supplier has increased the selling price of motor vehicle fuel in order to recover the amount of the tax. Subject to the confidentiality provisions under s. 71.78 (1) to (4) and (5) to (8), as provided under sub. (7), annually, the department shall submit a report to the governor and the legislature, as provided under s. 13.172 (2), that contains information on all audits conducted under this subsection in the previous year.
(7) Sections 71.74 (1) to (3), (5), (7), and (9) to (15), 71.75 (1), (2), (6), (7), and (9), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a) 1. to 3. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter.
(8) The department shall deposit all revenue collected under this subchapter into the transportation fund.
SECTION 9143. Nonstatutory provisions; Revenue.
(1) EMERGENCY RULES CONCERNING OIL COMPANY PROFITS TAX. The department of revenue may promulgate emergency rules under section 227.24 of the statutes implementing subchapter XIV of chapter 77 of the statutes, as created by this act. Notwithstanding section 227.24 (1) (a), (2) (b), and (3) of the statutes, the department of revenue is not required to provide evidence that promulgating a rule under this subsection as an emergency rule is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for a rule promulgated under this subsection.
SECTION 9343. Initial applicability; Revenue.
(1) OIL COMPANY PROFITS TAX. The treatment of section 25.40 (1) (bd), subchapter XIV of chapter 77, and chapter 77 (title) of the statutes first applies to the amounts reported on the first remittance after October 1, 2009.
(End)
LRB-0782LRB-0782/3
RAC:bjk:rs
2009 - 2010 LEGISLATURE
DOA:......Frederick, BB0222 - Creating and Abolishing DETF Positions
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
