AB926,151,22 61.351 (1) (b) "Wetlands" has the meaning specified under s. 23.32 278.32 (1).
AB926, s. 702 3Section 702. 61.351 (2) of the statutes is amended to read:
AB926,151,74 61.351 (2) Filled wetlands. Any wetlands which are filled prior to the date
5on which a village receives a final wetlands map from the department of natural
6resources
under s. 278.32 in a manner which affects their characteristics as wetlands
7are filled wetlands and not subject to an ordinance adopted under this section.
AB926, s. 703 8Section 703. 61.351 (3) of the statutes is amended to read:
AB926,151,159 61.351 (3) Adoption of ordinance. To effect the purposes of s. 281.31 and to
10promote the public health, safety and general welfare, each village shall zone by
11ordinance all unfilled wetlands of 5 acres or more which are shown on the final
12wetland inventory maps prepared by the department of natural resources for the
13village under s. 23.32 278.32, which are located in any shorelands and which are
14within its incorporated area. A village may zone by ordinance any unfilled wetlands
15which are within its incorporated area at any time.
AB926, s. 704 16Section 704. 61.351 (6) of the statutes is amended to read:
AB926,151,2517 61.351 (6) Failure to adopt ordinance. If any village does not adopt an
18ordinance required under sub. (3) within 6 months after receipt of final wetland
19inventory maps prepared by the department of natural resources for the village
20under s. 23.32 278.32, or if the department of natural resources environmental
21quality
, after notice and hearing, determines that a village adopted an ordinance
22which fails to meet reasonable minimum standards in accomplishing the shoreland
23protection objectives of s. 281.31 (1), the department of natural resources
24environmental quality shall adopt an ordinance for the village. As far as applicable,
25the procedures set forth in s. 87.30 apply to this subsection.
AB926, s. 705
1Section 705. 61.354 (1) of the statutes is amended to read:
AB926,152,32 61.354 (1) Definition. As used in this section, "department" means the
3department of natural resources environmental quality.
AB926, s. 706 4Section 706. 62.231 (1) (b) of the statutes is amended to read:
AB926,152,55 62.231 (1) (b) "Wetlands" has the meaning specified under s. 23.32 278.32 (1).
AB926, s. 707 6Section 707. 62.231 (2) of the statutes is amended to read:
AB926,152,107 62.231 (2) Filled wetlands. Any wetlands which are filled prior to the date
8on which a city receives a final wetlands map from the department of natural
9resources
under s. 278.32 in a manner which affects their characteristics as wetlands
10are filled wetlands and not subject to an ordinance adopted under this section.
AB926, s. 708 11Section 708. 62.231 (3) of the statutes is amended to read:
AB926,152,1812 62.231 (3) Adoption of ordinance. To effect the purposes of s. 281.31 and to
13promote the public health, safety and general welfare, each city shall zone by
14ordinance all unfilled wetlands of 5 acres or more which are shown on the final
15wetland inventory maps prepared by the department of natural resources for the city
16under s. 23.32 278.32, which are located in any shorelands and which are within its
17incorporated area. A city may zone by ordinance any unfilled wetlands which are
18within its incorporated area at any time.
AB926, s. 709 19Section 709. 62.231 (6) of the statutes is amended to read:
AB926,153,320 62.231 (6) Failure to adopt ordinance. If any city does not adopt an ordinance
21required under sub. (3) within 6 months after receipt of final wetland inventory maps
22prepared by the department of natural resources for the city under s. 23.32 278.32,
23or if the department of natural resources environmental quality, after notice and
24hearing, determines that a city adopted an ordinance which fails to meet reasonable
25minimum standards in accomplishing the shoreland protection objectives of s.

1281.31 (1), the department of natural resources environmental quality shall adopt
2an ordinance for the city. As far as applicable, the procedures set forth in s. 87.30
3apply to this subsection.
AB926, s. 710 4Section 710. 62.231 (6m) of the statutes is amended to read:
AB926,153,105 62.231 (6m) Certain amendments to ordinances. For an amendment to an
6ordinance enacted under this section that affects an activity that meets all of the
7requirements under s. 281.165 (2) or (3) (a), the department of natural resources
8environmental quality may not proceed under sub. (6), or otherwise review the
9amendment, to determine whether the ordinance, as amended, fails to meet
10reasonable minimum standards.
AB926, s. 711 11Section 711. 62.234 (1) of the statutes is amended to read:
AB926,153,1312 62.234 (1) Definition. As used in this section, "department" means the
13department of natural resources environmental quality.
AB926, s. 712 14Section 712. 66.0217 (9) (b) of the statutes is amended to read:
AB926,153,2215 66.0217 (9) (b) Within 10 days of receipt of the ordinance, certificate and plat,
16the secretary of state shall forward 2 copies of the ordinance, certificate and plat to
17the department of transportation, one copy to the department of administration, one
18copy to the department of revenue, one copy to the department of public instruction,
19one copy to the department, one copy to the department of natural resources, one
20copy to the department of environmental quality,
one copy to the department of
21agriculture, trade and consumer protection and 2 copies to the clerk of the
22municipality from which the territory was annexed.
AB926, s. 713 23Section 713. 66.0221 (1) of the statutes is amended to read:
AB926,154,2124 66.0221 (1) Upon its own motion and subject to sub. (3) and ss. 66.0301 (6) (d)
25and 66.0307 (7), a city or village, by a two-thirds vote of the entire membership of

1its governing body, may enact an ordinance annexing territory which comprises a
2portion of a town or towns and which was completely surrounded by territory of the
3city or village on December 2, 1973. The ordinance shall include all surrounded town
4areas except those that are exempt by mutual agreement of all of the governing
5bodies involved. The annexation ordinance shall contain a legal description of the
6territory and the name of the town or towns from which the territory is detached.
7Upon enactment of the ordinance, the city or village clerk immediately shall file 6
8certified copies of the ordinance in the office of the secretary of state, together with
96 copies of a scale map. The secretary of state shall forward 2 copies of the ordinance
10and scale map to the department of transportation, one copy to the department of
11natural resources, one copy to the department of environmental quality, one copy to
12the department of agriculture, trade and consumer protection,
one copy to the
13department of revenue and one copy to the department of administration. This
14subsection does not apply if the town island was created only by the annexation of
15a railroad right-of-way or drainage ditch. This subsection does not apply to land
16owned by a town government which has existing town government buildings located
17on the land. No town island may be annexed under this subsection if the island
18consists of over 65 acres or contains over 100 residents. Section 66.0217 (11) applies
19to annexations under this subsection. Except as provided in sub. (2), after
20December 2, 1973, no city or village may, by annexation, create a town area which
21is completely surrounded by the city or village.
AB926, s. 714 22Section 714. 66.0223 (1) of the statutes is amended to read:
AB926,155,1623 66.0223 (1) In addition to other methods provided by law and subject to sub.
24(2) and ss. 59.692 (7), 66.0301 (6) (d), and 66.0307 (7), territory owned by and lying
25near but not necessarily contiguous to a village or city may be annexed to a village

1or city by ordinance enacted by the board of trustees of the village or the common
2council of the city, provided that in the case of noncontiguous territory the use of the
3territory by the city or village is not contrary to any town or county zoning regulation.
4The ordinance shall contain the exact description of the territory annexed and the
5names of the towns from which detached, and attaches the territory to the village or
6city upon the filing of 7 certified copies of the ordinance in the office of the secretary
7of state, together with 7 copies of a plat showing the boundaries of the territory
8attached. Two copies of the ordinance and plat shall be forwarded by the secretary
9of state to the department of transportation, one copy to the department of
10administration, one copy to the department of natural resources, one copy to the
11department of environmental quality, one copy to the department of agriculture,
12trade and consumer protection,
one copy to the department of revenue and one copy
13to the department of public instruction. Within 10 days of filing the certified copies,
14a copy of the ordinance and plat shall be mailed or delivered to the clerk of the county
15in which the annexed territory is located. Sections 66.0203 (8) (c) and 66.0217 (11)
16apply to annexations under this section.
AB926, s. 715 17Section 715. 66.0235 (5) of the statutes is amended to read:
AB926,156,2218 66.0235 (5) Apportionment board. The boards or councils of the local
19governmental units, or committees selected for that purpose, acting together,
20constitute an apportionment board. When a local governmental unit is dissolved
21because all of its territory is transferred the board or council of the local
22governmental unit existing at the time of dissolution shall, for the purpose of this
23section, continue to exist as the governing body of the local governmental unit until
24there has been an apportionment of assets by agreement of the interested local
25governmental units or by an order of the circuit court. After an agreement for

1apportionment of assets has been entered into between the interested local
2governmental units, or an order of the circuit court becomes final, a copy of the
3apportionment agreement, or of the order, certified to by the clerks of the interested
4local governmental units, shall be filed with the department of revenue, the
5department of natural resources, the department of environmental quality, the
6department of agriculture, trade and consumer protection,
the department of
7transportation, the state superintendent of public instruction, the department of
8administration, and with any other department or agency of the state from which the
9town may be entitled by law to receive funds or certifications or orders relating to the
10distribution or disbursement of funds, with the county treasurer, with the treasurer
11of any local governmental unit, or with any other entity from which payment would
12have become due if the dissolved local governmental unit had continued in existence.
13Subject to ss. 79.006 and 86.303 (4), payments from the shared revenue account
14made pursuant to ch. 79, payments of forest crop taxes under s. 77.05, of
15transportation aids under s. 20.395, of state aids for school purposes under ch. 121,
16payments for managed forest land under subch. VI of ch. 77 and all payments due
17from a department or agency of the state, from a county, from a local governmental
18unit, or from any other entity from which payments would have become due if the
19dissolved local governmental unit had continued in existence, shall be paid to the
20interested local governmental unit as provided by the agreement for apportionment
21of assets or by any order of apportionment by the circuit court and the payments have
22the same force and effect as if made to the dissolved local governmental unit.
AB926, s. 716 23Section 716. 66.0307 (4) (a) 1. of the statutes is amended to read:
AB926,157,3
166.0307 (4) (a) 1. The department, the department of natural resources, the
2department of environmental quality,
the department of agriculture, trade and
3consumer protection and the department of transportation.
AB926, s. 717 4Section 717. 66.0407 (5) of the statutes is amended to read:
AB926,157,95 66.0407 (5) This section does not apply to Canada thistle or annual noxious
6weeds that are located on land that the department of natural resources or the
7department of agriculture, trade and consumer protection
owns, occupies, or controls
8and that is maintained in whole or in part as habitat for wild birds by the either
9department of natural resources.
AB926, s. 718 10Section 718. 66.1006 of the statutes is amended to read:
AB926,157,17 1166.1006 Department of natural resources environmental quality
12approval of discontinuance.
No resolution, ordinance, order, or similar action of
13a town board or county board, or of a committee of a town board or county board,
14discontinuing any highway, street, alley, or right-of-way that provides public access
15to any navigable lake or stream shall be effective until such resolution, ordinance,
16order, or similar action is approved by the department of natural resources
17environmental quality.
AB926, s. 719 18Section 719. 66.1105 (2) (k) of the statutes is amended to read:
AB926,158,219 66.1105 (2) (k) "Tax incremental district" means a contiguous geographic area
20within a city defined and created by resolution of the local legislative body, consisting
21solely of whole units of property as are assessed for general property tax purposes,
22other than railroad rights-of-way, rivers or highways. Railroad rights-of-way,
23rivers or highways may be included in a tax incremental district only if they are
24continuously bounded on either side, or on both sides, by whole units of property as
25are assessed for general property tax purposes which are in the tax incremental

1district. "Tax incremental district" does not include any area identified as a wetland
2on a map under s. 23.32 278.32.
AB926, s. 720 3Section 720. 66.1106 (1) (fm) of the statutes is amended to read:
AB926,158,144 66.1106 (1) (fm) "Environmental remediation tax incremental district" means
5a contiguous geographic area within a political subdivision defined and created by
6resolution of the governing body of the political subdivision consisting solely of whole
7units of property as are assessed for general property tax purposes, other than
8railroad rights-of-way, rivers, or highways. Railroad rights-of-way, rivers, or
9highways may be included in an environmental remediation tax incremental district
10only if they are continuously bounded on either side, or on both sides, by whole units
11of property as are assessed for general property tax purposes which are in the
12environmental remediation tax incremental district. "Environmental remediation
13tax incremental district" does not include any area identified as a wetland on a map
14under s. 23.32 278.32.
AB926, s. 721 15Section 721. 66.1106 (4) (a) of the statutes is amended to read:
AB926,159,216 66.1106 (4) (a) The political subdivision submits a statement that it has
17incurred some eligible costs, and includes with the statement a detailed proposed
18remedial action plan approved by the department of natural resources that contains
19cost estimates for anticipated eligible costs and a schedule for the design,
20implementation and construction that is needed to complete the remediation, with
21respect to the parcel or contiguous parcels of property and the statement details the
22purpose and amount of the expenditures already made and includes a dated
23certificate issued by the department of natural resources environmental quality that
24certifies that the department of natural resources environmental quality has
25approved the site investigation report that relates to the parcel or contiguous parcels

1in accordance with rules promulgated by the department of natural resources
2environmental quality.
AB926, s. 722 3Section 722. 66.1106 (7) (d) of the statutes is amended to read:
AB926,159,114 66.1106 (7) (d) 1. The department may not authorize a positive environmental
5remediation tax increment under par. (a) to pay otherwise eligible costs that are
6incurred by the political subdivision after the department of natural resources
7environmental quality certifies to the department of revenue that environmental
8pollution on the parcel or contiguous parcels of property has been remediated unless
9the costs are associated with activities, as determined by the department of natural
10resources
environmental quality, that are necessary to close the site described in the
11site investigation report.
AB926,159,1412 2. The department of natural resources environmental quality shall certify to
13the department of revenue the completion of the remediation of environmental
14pollution at the site described in the site investigation report.
AB926, s. 723 15Section 723. 67.12 (1) (b) 2. of the statutes is amended to read:
AB926,159,2316 67.12 (1) (b) 2. Any municipality may issue municipal obligations in
17anticipation of receiving proceeds from brownfields revolving loan program loans or
18grants under the program described in s. 292.72 if the municipality has received
19written notification from the department of natural resources environmental quality
20that the department intends to distribute such proceeds to the municipality. The
21obligation shall be repaid within 10 years after the original date of the obligation,
22except that the obligation may be refunded one or more times. Any refundings shall
23be repaid within 20 years after the original date of the original obligation.
AB926, s. 724 24Section 724. 70.11 (21) (am) of the statutes is amended to read:
AB926,160,10
170.11 (21) (am) All property purchased or constructed as a waste treatment
2facility used exclusively and directly to remove, store, or cause a physical or chemical
3change in industrial waste or air contaminants for the purpose of abating or
4eliminating pollution of surface waters, the air, or waters of the state if that property
5is not used to grow agricultural products for sale and, if the property's owner is taxed
6under ch. 76, if the property is approved by the department of revenue. The
7department of natural resources environmental quality and department of health
8services shall make recommendations upon request to the department of revenue
9regarding such property. All property purchased or upon which construction began
10prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.
AB926, s. 725 11Section 725. 70.11 (21) (b) of the statutes is amended to read:
AB926,160,1512 70.11 (21) (b) The books and records of owners of property covered by this
13subsection shall be open to examination by representatives of the department of
14natural resources environmental quality, department of health services and
15department of revenue.
AB926, s. 726 16Section 726. 70.113 (1) (intro.) of the statutes is amended to read:
AB926,160,2517 70.113 (1) (intro.) As soon after April 20 of each year as is feasible, the
18department of natural resources shall pay to the city, village, or town treasurer all
19of the following amounts from the following appropriations for each acre situated in
20the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s.
2127.01 and state public shooting, trapping or fishing grounds and reserves or refuges
22operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or
2329.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department
24of natural resources or leased from the federal government by the department of
25natural resources:
AB926, s. 727
1Section 727. 70.113 (1m) of the statutes is created to read:
AB926,161,52 70.113 (1m) As soon after April 20 of each year as is feasible, the department
3of agriculture, trade and consumer protection shall pay to the city, village, or town
4treasurer all of the following amounts from the following appropriations for each acre
5situated in the municipality that is state forest land, as defined in s. 28.02 (1):
AB926,161,66 (a) Eighty cents, to be paid from the appropriation under s. 20.115 (5) (d) or (s).
AB926,161,77 (b) Eight cents, to be paid from the appropriation under s. 20.115 (5) (s).
AB926, s. 728 8Section 728. 70.113 (2) (a) of the statutes is amended to read:
AB926,161,159 70.113 (2) (a) Towns, cities or villages shall be paid for state forest lands as
10defined in s. 28.02 (1), state parks under s. 27.01, and other lands acquired under s.
1123.09 (2) (d), 23.27, 23.29, 23.293, 23.31 or 29.749 (1) located within such
12municipality and acquired after June 30, 1969. Such payments shall be made from
13the appropriation under s. 20.370 (5) (da) or (dq) and
remitted by the department of
14natural resources or the department of agriculture, trade and consumer protection
15in the amounts certified by the department of revenue according to par. (b).
AB926, s. 729 16Section 729. 70.114 (1) (a) of the statutes is repealed.
AB926, s. 730 17Section 730. 70.114 (1) (c) of the statutes is amended to read:
AB926,161,2218 70.114 (1) (c) "Land" means state forests forest lands, as defined in s. 28.02 (1),
19that are acquired after December 31, 1991, state parks that are acquired after
20December 31, 1991, under s. 27.01 and other areas that are acquired after
21December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31 or
2229.749 (1).
AB926, s. 731 23Section 731. 70.114 (1) (d) of the statutes is amended to read:
AB926,162,1124 70.114 (1) (d) "Purchase price" means the amount paid by the department of
25natural resources or the department of agriculture, trade and consumer protection


1for a fee simple interest in real property. "Purchase price" does not include
2administrative costs incurred by the applicable department to acquire the land, such
3as legal fees, appraisal costs or recording fees. If real estate is transferred by gift to
4the applicable department by gift or is sold to the applicable department for an
5amount that is less than the estimated fair market value of the property as shown
6on the property tax bill prepared for the prior year under s. 74.09, "purchase price"
7means an amount equal to the estimated fair market value of the property as shown
8on that tax bill. If the real estate is exempt from taxation at the time that it is
9transferred or sold to the applicable department and if the property was not sold at
10an arm's-length sale, "purchase price" means the fair market value of the real estate
11at the time that the applicable department takes title to it.
AB926, s. 732 12Section 732. 70.114 (2) of the statutes is amended to read:
AB926,162,1613 70.114 (2) Application. For all land acquired after December 31, 1991, the
14department of natural resources and the department of agriculture, trade and
15consumer protection
shall pay aids in lieu of taxes under this section and not under
16s. 70.113.
AB926, s. 733 17Section 733. 70.114 (3) of the statutes is amended to read:
AB926,162,2118 70.114 (3) Ascertaining rate. Each year, the department of natural resources
19and the department of agriculture, trade and consumer protection
shall ascertain
20from the clerks of the taxation district the aggregate net general property tax rate
21for taxation districts to which aids are paid under this section.
AB926, s. 734 22Section 734. 70.114 (4) (a) of the statutes is amended to read:
AB926,163,223 70.114 (4) (a) On or before January 31, the department of natural resources
24shall pay to each treasurer of a taxation district, with respect to each parcel of land
25acquired by, and that is under the jurisdiction of, the department and that is within

1the taxation district on or before January 1 of the preceding year, an amount
2determined under par. (ar).
AB926,163,7 3(ar) The amount to be paid under par. (a) or (ag) shall be determined by
4multiplying each parcel's estimated value equated to the average level of assessment
5in the taxation district by the aggregate net general property tax rate that would
6apply to the parcel of land if it were taxable, as shown on property tax bills prepared
7for that year under s. 74.09.
AB926, s. 735 8Section 735. 70.114 (4) (ag) of the statutes is created to read:
AB926,163,149 70.114 (4) (ag) On or before January 31, the department of agriculture, trade
10and consumer protection shall pay to each treasurer of a taxation district, with
11respect to each parcel of land acquired by, and that is under the jurisdiction of, the
12department of agriculture, trade and consumer protection and that is within the
13taxation district on or before January 1 of the preceding year an amount determined
14under par. (ar).
AB926, s. 736 15Section 736. 70.114 (4) (b) of the statutes is amended to read:
AB926,163,1916 70.114 (4) (b) On or before February 15, the taxation district treasurer shall
17pay to the treasurer of each taxing jurisdiction, from the amount received under par.
18pars. (a) and (ag), the taxing jurisdiction's proportionate share of the tax that would
19be levied on the parcel if it were taxable.
AB926, s. 737 20Section 737. 70.32 (2) (c) 4. of the statutes is amended to read:
AB926,163,2421 70.32 (2) (c) 4. "Undeveloped land" means bog, marsh, lowland brush,
22uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a
23final map under s. 23.32 278.32 or other nonproductive lands not otherwise classified
24under this subsection.
AB926, s. 738 25Section 738. 70.375 (4) (o) of the statutes is amended to read:
AB926,164,7
170.375 (4) (o) Actual and necessary reclamation and restoration costs
2associated with a mine in this state, including payments for future reclamation and
3postmining costs which are required by law or by department of natural resources
4environmental quality order and fees and charges under chs. 281, 285 or 289 to 299
5not otherwise deductible under this section. Any refunds of escrowed or reserve fund
6payments allowed as a deduction under this paragraph shall be taxed as net proceeds
7at the average effective tax rate for the years the deduction was taken.
AB926, s. 739 8Section 739. 70.395 (2) (dc) 1. of the statutes is amended to read:
AB926,164,129 70.395 (2) (dc) 1. Each person intending to submit an application for a mining
10permit shall pay $50,000 to the department of revenue for deposit in the investment
11and local impact fund at the time that the person notifies the department of natural
12resources
environmental quality under s. 293.31 (1) of that intent.
AB926, s. 740 13Section 740. 70.395 (2) (j) of the statutes is amended to read:
AB926,164,2214 70.395 (2) (j) Prior to the beginning of a fiscal year, the board shall certify to
15the department of administration for payment from the investment and local impact
16fund any sum necessary for the department of natural resources environmental
17quality
to make payments under s. 289.68 (3) for the long-term care of mining waste
18sites, if moneys in the waste management fund are insufficient to make complete
19payments during that fiscal year, but this sum may not exceed the balance in the
20waste management fund at the beginning of that fiscal year or 50% of the balance
21in the investment and local impact fund at the beginning of that fiscal year,
22whichever amount is greater.
AB926, s. 741 23Section 741. 70.395 (2) (k) of the statutes is amended to read:
AB926,165,724 70.395 (2) (k) Prior to the beginning of each fiscal year, the board shall certify
25to the department of administration for payment from the investment and local

1impact fund any sum necessary for the department of natural resources
2environmental quality to make payments under s. 292.31 for the environmental
3repair of mining waste sites, if moneys in the environmental fund that are available
4for environmental repair are insufficient to make complete payments during that
5fiscal year. This sum may not exceed the balance in the environmental fund at the
6beginning of that fiscal year or 50% of the balance in the investment and local impact
7fund at the beginning of that fiscal year, whichever amount is greater.
AB926, s. 742 8Section 742. 71.05 (11) (a) of the statutes is amended to read:
AB926,166,89 71.05 (11) (a) The federal adjusted basis at the end of the calendar year 1968
10or corresponding fiscal year of waste treatment plant or pollution abatement
11equipment acquired pursuant to order or recommendation of the committee on water
12pollution, state board of health, city council, village board or county board pursuant
13to s. 59.07 (53) or (85), 1971 stats., may be treated as a subtraction modification on
14the return of the calendar year 1969 or corresponding fiscal year but not in later
15years. In case of such subtraction an add modification shall be made in 1969 and
16later taxable years to reverse federal depreciation or amortization of such basis or
17to correct gain or loss on disposition. The cost of such plant or equipment acquired
18in 1969 or thereafter pursuant to order, recommendation or approval of the
19committee on water pollution, department of resource development, department of
20natural resources environmental quality, state board of health, city council, village
21board, or county board pursuant to s. 59.07 (53) or (85), 1971 stats., (less any federal
22depreciation or amortization taken) may be deducted as a subtraction modification
23or as subtraction modifications in the year or years in which paid or accrued,
24dependent on the method of accounting employed. In case of such election,
25appropriate add modifications shall be made in subsequent years to reverse federal

1depreciation or amortization or to correct gain or loss on disposition. This paragraph
2is intended to apply only to depreciable property except that where wastes are
3disposed of through a lagoon process, lagooning costs and the cost of land containing
4such lagoons may be treated as depreciable property for purposes of this paragraph.
5In no event may any amount in excess of cost be deducted. The taxpayer shall file
6with the department copies of all recommendations, orders or approvals relating to
7installation of such property and such other documents or data relating thereto as
8the department requests.
AB926, s. 743 9Section 743. 73.0301 (1) (e) of the statutes is amended to read:
AB926,166,1710 73.0301 (1) (e) "Licensing department" means the department of
11administration; the board of commissioners of public lands; the department of
12commerce; the department of children and families; the government accountability
13board; the department of financial institutions; the department of health services;
14the department of natural resources; the department of environmental quality; the
15department of public instruction; the department of regulation and licensing; the
16department of workforce development; the office of the commissioner of insurance;
17or the department of transportation.
AB926, s. 744 18Section 744. 75.105 (1) (a) of the statutes is amended to read:
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