AB329, s. 176
10Section
176. 74.11 (6) (b) of the statutes is amended to read:
AB329,85,1211
74.11
(6) (b) All other payments shall be made to the county treasurer
or the
12county comptroller under s. 59.255.
AB329, s. 177
13Section
177. 74.11 (11) (a) of the statutes is amended to read:
AB329,85,1914
74.11
(11) (a) All real property taxes, special charges and special taxes that
15become delinquent shall be paid, together with interest and penalties charged from
16the preceding February 1, to the county treasurer
or the county comptroller under
17s. 59.255. All special assessments that become delinquent shall be paid, together
18with interest and penalties charged from the day after the due date of the first
19installment or of the lump-sum payment.
AB329, s. 178
20Section
178. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB329,85,2521
74.11
(12) (a) (intro.) Except as provided in pars. (c) and (d), if a taxation district
22treasurer
or, county treasurer
, or county comptroller under s. 59.255 receives a
23payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer
24or comptroller shall apply the payment to the amounts due, including interest and
25penalties, in the following order:
AB329, s. 179
1Section
179. 74.11 (12) (c) of the statutes is amended to read:
AB329,86,52
74.11
(12) (c) Paragraph (a) is not applicable to settlements with respect to
3payments received by a county treasurer
or a county comptroller under s. 59.255 4after the county has settled in full for special charges, special assessments, special
5taxes and real property taxes.
AB329, s. 180
6Section
180. 74.11 (12) (d) of the statutes is amended to read:
AB329,86,97
74.11
(12) (d) A treasurer
or a county comptroller under s. 59.255, upon receipt
8of a written request by a taxpayer to do so, shall apply any remaining portion of the
9payment to personal property taxes after satisfying all other amounts due.
AB329, s. 181
10Section
181. 74.12 (10) (b) of the statutes is amended to read:
AB329,86,1411
74.12
(10) (b) All real property taxes, special assessments, special charges and
12special taxes that become delinquent and are not paid under par. (a) shall be paid,
13together with interest and penalties charged from the preceding February 1, to the
14county treasurer
or the county comptroller under s. 59.255.
AB329, s. 182
15Section
182. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB329,86,2016
74.12
(11) (a) (intro.) Except as provided in pars. (c) and (d), if a taxation district
17treasurer
or, county treasurer
, or county comptroller under s. 59.255 receives a
18payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer
19or comptroller shall apply the payment to the amounts due, including interest and
20penalties, in the following order:
AB329, s. 183
21Section
183. 74.12 (11) (c) of the statutes is amended to read:
AB329,86,2522
74.12
(11) (c) Paragraph (a) is not applicable to settlements with respect to
23payments received by a county treasurer
or a county comptroller under s. 59.255 24after the county has settled in full for special charges, special assessments, special
25taxes and real property taxes.
AB329, s. 184
1Section
184. 74.12 (11) (d) of the statutes is amended to read:
AB329,87,42
74.12
(11) (d) A treasurer
or a county comptroller under s. 59.255, upon receipt
3of a written request by a taxpayer to do so, shall apply any remaining portion of the
4payment to personal property taxes after satisfying all other amounts due.
AB329, s. 185
5Section
185. 74.12 (12) (a) of the statutes is amended to read:
AB329,87,126
74.12
(12) (a) The taxation district treasurer shall retain the tax roll and make
7collections through July 31. On or before August 15, the taxation district treasurer
8shall return the tax roll to the county treasurer
or the county comptroller under s.
959.255. The county treasurer
or the county comptroller under s. 59.255 shall collect
10all returned delinquent real property taxes, special assessments, special charges and
11special taxes, together with interest and penalty assessed from the previous
12February 1, as provided under s. 74.47.
AB329, s. 186
13Section
186. 74.12 (12) (b) of the statutes is amended to read:
AB329,87,1714
74.12
(12) (b) The taxation district treasurer shall forward to the county
15treasurer
or the county comptroller under s. 59.255 all real property taxes, special
16assessments, special charges and special taxes received which were not settled for
17or retained for the taxation district under s. 74.30.
AB329, s. 187
18Section
187. 74.125 of the statutes is amended to read:
AB329,87,25
1974.125 Public depositories. The taxation district treasurer
or, the county
20treasurer
, or the county comptroller under s. 59.255, as appropriate, may designate
21one or more public depositories, among those previously designated under s. 34.05,
22to which taxpayers may make payments under ss. 74.11 and 74.12. A receipt for such
23payments issued by a designated public depository has the same legal status as a
24receipt issued by the taxation district treasurer
or, the county treasurer
, or the
25county comptroller under s. 59.255.
AB329, s. 188
1Section
188. 74.23 (1) (a) 1. of the statutes is amended to read:
AB329,88,32
74.23
(1) (a) 1. Pay to the county treasurer
or the county comptroller under s.
359.255 all collections of special assessments or special charges levied under ch. 88.
AB329, s. 189
4Section
189. 74.23 (1) (a) 2. of the statutes is amended to read:
AB329,88,95
74.23
(1) (a) 2. Pay to the proper treasurer
or the county comptroller under s.
659.255 all collections of special assessments, special charges and special taxes,
7except that occupational taxes under ss. 70.40 to 70.421 and forest cropland,
8woodland and managed forest land taxes under ch. 77 shall be settled for under s.
974.25 (1) (a) 1. to 8.
AB329, s. 190
10Section
190. 74.25 (1) (a) 1. of the statutes is amended to read:
AB329,88,1211
74.25
(1) (a) 1. Pay to the county treasurer
or the county comptroller under s.
1259.255 all collections of special assessments or special charges levied under ch. 88.
AB329, s. 191
13Section
191. 74.25 (1) (a) 2. of the statutes is amended to read:
AB329,88,1814
74.25
(1) (a) 2. Pay to the proper treasurer
or the county comptroller under s.
1559.255 all collections of special assessments, special charges and special taxes,
16except that occupational taxes under ss. 70.40 to 70.421 and forest cropland,
17woodland and managed forest land taxes under ch. 77 shall be settled for under
18subds. 5. to 8.
AB329, s. 192
19Section
192. 74.25 (1) (a) 6. of the statutes is amended to read:
AB329,88,2320
74.25
(1) (a) 6. Pay to the county treasurer
or the county comptroller under s.
2159.255 20% of collections of occupational taxes on coal docks, 20% of collections of the
22taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am), and all collections of
23payments for closed lands under s. 77.84 (2) (b) and (bm).
AB329, s. 193
24Section
193. 74.25 (3) of the statutes is amended to read:
AB329,89,4
174.25
(3) Return of tax roll. After completing the settlement procedures
2required under sub. (1), the taxation district treasurer shall transfer the tax roll to
3the county treasurer
or the county comptroller under s. 59.255 as provided under s.
474.43 (1).
AB329, s. 194
5Section
194. 74.25 (4) of the statutes is amended to read:
AB329,89,106
74.25
(4) Amounts not timely received forwarded to county treasurer or
7comptroller. The taxation district treasurer shall forward to the county treasurer
8or the county comptroller under s. 59.255 all real property taxes, special
9assessments, special charges and special taxes received which were not settled for
10or retained for the taxation district.
AB329, s. 195
11Section
195. 74.27 of the statutes is amended to read:
AB329,89,15
1274.27 March settlement between counties and the state. On or before
13March 15, the county treasurer
or the county comptroller under s. 59.255 shall send
14to the secretary of administration the state's proportionate shares of taxes under ss.
1574.23 (1) (b) and 74.25 (1) (b) 1. and 2.
AB329, s. 196
16Section
196. 74.29 (1) of the statutes is amended to read:
AB329,89,2417
74.29
(1) On or before August 20, the county treasurer
or the county
18comptroller under s. 59.255 shall pay in full to the proper treasurer all real property
19taxes, including taxes offset by the credit under s. 79.10 (5), and special taxes
20included in the tax roll which have not previously been paid to, or retained by, the
21proper treasurer. A county may, by resolution adopted by the county board, direct
22the county treasurer
or the county comptroller under s. 59.255 to pay in full to the
23proper treasurer all special assessments and special charges included in the tax roll
24which have not previously been paid to, or retained by, the proper treasurer.
AB329, s. 197
25Section
197. 74.30 (1) (a) of the statutes is amended to read:
AB329,90,2
174.30
(1) (a) Pay to the county treasurer
or the county comptroller under s.
259.255 all collections of special assessments or special charges levied under ch. 88.
AB329, s. 198
3Section
198. 74.30 (1) (b) of the statutes is amended to read:
AB329,90,84
74.30
(1) (b) Pay to the proper treasurer
or the county comptroller under s.
559.255 all collections of special assessments, special charges and special taxes,
6except that occupational taxes under ss. 70.40 to 70.421 and forest cropland,
7woodland and managed forest land taxes under ch. 77 shall be settled for under pars.
8(e) to (h).
AB329, s. 199
9Section
199. 74.30 (1) (f) of the statutes is amended to read:
AB329,90,1310
74.30
(1) (f) Pay to the county treasurer
or the county comptroller under s.
1159.255 20% of collections of occupational taxes on coal docks, 20% of collections of the
12taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am), and all collections of
13payments for closed lands under s. 77.84 (2) (b) and (bm).
AB329, s. 200
14Section
200. 74.30 (1m) of the statutes is amended to read:
AB329,90,1815
74.30
(1m) March settlement between counties and the state. On or before
16March 15, the county treasurer
or the county comptroller under s. 59.255 shall send
17to the secretary of administration the state's proportionate shares of taxes under sub.
18(1) (i) and (j).
AB329, s. 201
19Section
201. 74.30 (2) (a) of the statutes is amended to read:
AB329,90,2220
74.30
(2) (a) Pay to the proper treasurer
or the county comptroller under s.
2159.255 all collections of delinquent special assessments, special charges and special
22taxes not previously settled for, as directed by sub. (1) (a) to (h).
AB329, s. 202
23Section
202. 74.30 (2) (b) of the statutes is amended to read:
AB329,91,824
74.30
(2) (b) Pay to each taxing jurisdiction within the district its proportionate
25share of real property taxes collected, except that the taxation district treasurer shall
1pay the state's proportionate share to the county, and the county treasurer
or the
2county comptroller under s. 59.255 shall settle for that share under s. 74.29. As part
3of that distribution, the taxation district treasurer shall retain for the taxation
4district and for each tax incremental district within the taxation district and each
5environmental remediation tax incremental district created by the taxation district
6its proportionate share of real property taxes. The taxation district treasurer shall
7also distribute to the county the proportionate share of real property taxes for each
8environmental remediation tax incremental district created by the county.
AB329, s. 203
9Section
203. 74.31 (intro.) of the statutes is amended to read:
AB329,91,12
1074.31 Failure to settle timely. (intro.) If the taxation district treasurer
or, 11county treasurer
, or county comptroller under s. 59.255 does not settle as required
12under ss. 74.23 to 74.30:
AB329, s. 204
13Section
204. 74.37 (3) (c) of the statutes is amended to read:
AB329,91,1914
74.37
(3) (c) If the governing body of the taxation district or county that has a
15county assessor system determines that a tax has been paid which was based on an
16excessive assessment, and that the claim for an excessive assessment has complied
17with all legal requirements, the governing body shall allow the claim. The taxation
18district
or, county treasurer
, or the county comptroller under s. 59.255 shall pay the
19claim not later than 90 days after the claim is allowed.
AB329, s. 205
20Section
205. 74.42 (1) of the statutes is amended to read:
AB329,92,821
74.42
(1) Charge back. No earlier than February 2 and no later than April 1,
22the taxation district treasurer may charge back to each taxing jurisdiction within the
23taxation district, except this state, its proportionate share of those personal property
24taxes for which the taxation district settled in full the previous year, which were
25delinquent at the time of settlement, which have not been collected in the intervening
1year, and which remain delinquent, if the taxes are owed by an entity that has ceased
2operations, or filed a petition for bankruptcy, or are due on personal property that
3has been removed from the next assessment roll. At the same time, if there are
4charge-backs, the taxation district treasurer shall charge back to the county the
5state's proportionate share of those taxes. No later than the first May 1 after receipt
6of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district
7treasurer the amount due, and the state shall pay to the proper county treasurer
or
8the county comptroller under s. 59.255 the amount due.
AB329, s. 206
9Section
206. 74.43 (1) (intro.) of the statutes is amended to read:
AB329,92,1510
74.43
(1) Delivery of tax roll. (intro.) Except as provided in s. 74.12, on or
11before February 20, the taxation district treasurer, except the treasurer of a city
12authorized to act under s. 74.87, shall transfer the tax roll to the county treasurer
13or the county comptroller under s. 59.255. The tax roll transferred to the county
14treasurer
or the county comptroller under s. 59.255 shall meet all of the following
15conditions:
AB329, s. 207
16Section
207. 74.43 (2) of the statutes is amended to read:
AB329,92,2417
74.43
(2) Correction of property description. If the county treasurer
or the
18county comptroller under s. 59.255 discovers any error or inadequacy in the
19description of any property in the tax roll, he or she may correct the description in
20the tax roll at any time prior to issuance of the tax certificate under s. 74.57. If the
21county treasurer
or the county comptroller under s. 59.255 corrects a description of
22property, he or she shall keep a record identifying the place where each correction is
23made, briefly describing the correction and specifying the date when the correction
24was made.
AB329, s. 208
25Section
208. 74.43 (3) of the statutes is amended to read:
AB329,93,4
174.43
(3) County treasurer, comptroller to accept unpaid taxes. If the roll
2is delivered under sub. (1), the county treasurer
or the county comptroller under s.
359.255 shall accept all unpaid real property taxes, special assessments, special
4charges and special taxes contained in the tax roll.
AB329, s. 209
5Section
209. 74.45 (title) of the statutes is amended to read:
AB329,93,7
674.45 (title)
Certificate of delinquent taxes; endorsement of treasurer's
7or comptroller's bond.
AB329, s. 210
8Section
210. 74.45 (1) of the statutes is amended to read:
AB329,93,159
74.45
(1) Certificate of delinquent taxes by county treasurer or
10comptroller. After the taxation district treasurer transfers the tax roll under s.
1174.12 or 74.43, the county treasurer
or the county comptroller under s. 59.255 shall
12prepare a certificate of the amount that is delinquent on real property and the
13amount that is not delinquent but payable in subsequent installments on real
14property and the amount of delinquent special assessments, special charges and
15special taxes.
AB329, s. 211
16Section
211. 74.45 (2) of the statutes is amended to read:
AB329,94,217
74.45
(2) Endorsement of taxation district treasurer's bond. After the
18taxation district treasurer has fulfilled the requirements for settlement with the
19county under s. 74.25 or 74.30, the county treasurer
or the county comptroller under
20s. 59.255 if requested to do so, shall endorse the bond of the taxation district treasurer
21executed under s. 70.67 (1) as satisfied and paid. The endorsement fully discharges
22the taxation district treasurer and his or her sureties from the obligations of the
23bond, unless the return of the taxation district treasurer under s. 74.43 is false. If
24the return is false, the bond continues in force and the taxation district treasurer and
1his or her sureties are subject to action upon the bond for all deficiencies and
2damages resulting from the false return.
AB329, s. 212
3Section
212. 74.47 (3) (a) of the statutes is amended to read:
AB329,94,74
74.47
(3) (a) All interest and penalties collected by the county treasurer
or the
5county comptroller under s. 59.255 on payments of real property taxes and special
6taxes shall be retained by the county treasurer
or the county comptroller under s.
759.255 for the county.
AB329, s. 213
8Section
213. 74.47 (3) (b) of the statutes is amended to read:
AB329,94,139
74.47
(3) (b) All interest and penalties on payments of delinquent special
10assessments and special charges collected by the county treasurer
or the county
11comptroller under s. 59.255 of a county which settles for unpaid special assessments
12and special charges under s. 74.29 shall be retained by the county treasurer
or the
13county comptroller under s. 59.255 for the county.
AB329, s. 214
14Section
214. 74.47 (3) (c) (intro.) of the statutes is amended to read:
AB329,94,2015
74.47
(3) (c) (intro.) All interest on payments of delinquent special assessments
16and special charges collected by the county treasurer
or the county comptroller under
17s. 59.255 of a county which does not settle for unpaid special assessments and special
18charges under s. 74.29 shall, along with the delinquent amounts that have been paid,
19be paid to the taxing jurisdiction which assessed the special assessment or special
20charge as follows:
AB329, s. 215
21Section
215. 74.47 (3) (f) of the statutes is amended to read:
AB329,95,222
74.47
(3) (f) All penalties on payments of delinquent special assessments and
23special charges collected by the county treasurer
or the county comptroller under s.
2459.255 of a county which does not settle for unpaid special assessments and special
1charges shall be retained by the county treasurer
or the county comptroller under s.
259.255 for the county.
AB329, s. 216
3Section
216. 74.485 (2) (intro.) of the statutes is amended to read:
AB329,95,154
74.485
(2) Conversion charge. (intro.) Except as provided in sub. (4), a person
5who owns land that has been assessed as agricultural land under s. 70.32 (2r) and
6who converts the land's use so that the land is not eligible to be assessed as
7agricultural land under s. 70.32 (2r), as determined by the assessor of the taxation
8district in which the land is located, shall pay a conversion charge to the county in
9which the land is located in an amount, calculated by the county treasurer
or the
10county comptroller under s. 59.255, that is equal to the number of acres converted
11multiplied by the amount of the difference between the average fair market value of
12an acre of agricultural land sold in the county in the year before the year that the
13person converts the land, as determined under sub. (3), and the average equalized
14value of an acre of agricultural land in the county in the year before the year that the
15person converts the land, as determined under sub. (3), multiplied by the following:
AB329, s. 217
16Section
217. 74.485 (4) (b) of the statutes is amended to read:
AB329,96,417
74.485
(4) (b) If a person owes a conversion charge under sub. (2), the treasurer
18of the county
or the county comptroller under s. 59.255 in which the person's land is
19located may defer payment of the conversion charge to the succeeding taxable year
20if the person demonstrates to the assessor of the taxation district in which the land
21is located that the person's land will be used as agricultural land in the succeeding
22taxable year. A person who receives a deferral under this paragraph is not subject
23to the conversion charge under sub. (2) related to the deferral, if the person's land is
24used as agricultural land in the succeeding taxable year. If the land of a person who
25receives a deferral under this paragraph is not used as agricultural land in the
1succeeding taxable year, the person shall pay the conversion charge with interest at
2the rate of 1% a month, or fraction of a month, from the date that the treasurer
or
3the county comptroller under s. 59.255 granted a deferral to the date that the
4conversion charge is paid.
AB329, s. 218
5Section
218. 74.485 (8) of the statutes is amended to read:
AB329,96,126
74.485
(8) Taxation district assessor. The assessors of the taxation districts
7located in the county shall inform the county treasurer
or the county comptroller
8under s. 59.255 and the real property lister of all sales of agricultural land located
9in the county. No later than 15 days after the board of review has adjourned, the
10assessors shall also deliver to the county treasurer
or the county comptroller under
11s. 59.255 all information necessary to compute the conversion charges assessed
12under this section.
AB329, s. 219
13Section
219. 74.49 (1) of the statutes is amended to read:
AB329,96,1814
74.49
(1) Installments allowed. Delinquent property taxes, special
15assessments, special charges and special taxes may be paid to the appropriate
16treasurer
or the county comptroller under s. 59.255 in partial payments of not less
17than $20, unless the treasurer
or the county comptroller under s. 59.255 agrees to
18accept a lower amount.
AB329, s. 220
19Section
220. 74.49 (2) (a) (intro.) of the statutes is amended to read: