AB329: Bill Text

AB329,89,4 74.25 (3) Return of tax roll. After completing the settlement procedures required under sub. (1), the taxation district treasurer shall transfer the tax roll to the county treasurer or the county comptroller under s. 59.255 as provided under s. 74.43 (1).

AB329, s. 194 Section 194. 74.25 (4) of the statutes is amended to read:

AB329,89,10 74.25 (4) Amounts not timely received forwarded to county treasurer or comptroller. The taxation district treasurer shall forward to the county treasurer or the county comptroller under s. 59.255 all real property taxes, special assessments, special charges and special taxes received which were not settled for or retained for the taxation district.

AB329, s. 195 Section 195. 74.27 of the statutes is amended to read:

AB329,89,15 74.27 March settlement between counties and the state. On or before March 15, the county treasurer or the county comptroller under s. 59.255 shall send to the secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB329, s. 196 Section 196. 74.29 (1) of the statutes is amended to read:

AB329,89,24 74.29 (1) On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall pay in full to the proper treasurer all real property taxes, including taxes offset by the credit under s. 79.10 (5), and special taxes included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. A county may, by resolution adopted by the county board, direct the county treasurer or the county comptroller under s. 59.255 to pay in full to the proper treasurer all special assessments and special charges included in the tax roll which have not previously been paid to, or retained by, the proper treasurer.

AB329, s. 197 Section 197. 74.30 (1) (a) of the statutes is amended to read:

AB329,90,2 74.30 (1) (a) Pay to the county treasurer or the county comptroller under s. 59.255 all collections of special assessments or special charges levied under ch. 88.

AB329, s. 198 Section 198. 74.30 (1) (b) of the statutes is amended to read:

AB329,90,8 74.30 (1) (b) Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under pars. (e) to (h).

AB329, s. 199 Section 199. 74.30 (1) (f) of the statutes is amended to read:

AB329,90,13 74.30 (1) (f) Pay to the county treasurer or the county comptroller under s. 59.255 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am), and all collections of payments for closed lands under s. 77.84 (2) (b) and (bm).

AB329, s. 200 Section 200. 74.30 (1m) of the statutes is amended to read:

AB329,90,18 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer or the county comptroller under s. 59.255 shall send to the secretary of administration the state's proportionate shares of taxes under sub. (1) (i) and (j).

AB329, s. 201 Section 201. 74.30 (2) (a) of the statutes is amended to read:

AB329,90,22 74.30 (2) (a) Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of delinquent special assessments, special charges and special taxes not previously settled for, as directed by sub. (1) (a) to (h).

AB329, s. 202 Section 202. 74.30 (2) (b) of the statutes is amended to read:

AB329,91,8 74.30 (2) (b) Pay to each taxing jurisdiction within the district its proportionate share of real property taxes collected, except that the taxation district treasurer shall pay the state's proportionate share to the county, and the county treasurer or the county comptroller under s. 59.255 shall settle for that share under s. 74.29. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of real property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of real property taxes for each environmental remediation tax incremental district created by the county.

AB329, s. 203 Section 203. 74.31 (intro.) of the statutes is amended to read:

AB329,91,12 74.31 Failure to settle timely. (intro.) If the taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 does not settle as required under ss. 74.23 to 74.30:

AB329, s. 204 Section 204. 74.37 (3) (c) of the statutes is amended to read:

AB329,91,19 74.37 (3) (c) If the governing body of the taxation district or county that has a county assessor system determines that a tax has been paid which was based on an excessive assessment, and that the claim for an excessive assessment has complied with all legal requirements, the governing body shall allow the claim. The taxation district or, county treasurer, or the county comptroller under s. 59.255 shall pay the claim not later than 90 days after the claim is allowed.

AB329, s. 205 Section 205. 74.42 (1) of the statutes is amended to read:

AB329,92,8 74.42 (1) Charge back. No earlier than February 2 and no later than April 1, the taxation district treasurer may charge back to each taxing jurisdiction within the taxation district, except this state, its proportionate share of those personal property taxes for which the taxation district settled in full the previous year, which were delinquent at the time of settlement, which have not been collected in the intervening year, and which remain delinquent, if the taxes are owed by an entity that has ceased operations, or filed a petition for bankruptcy, or are due on personal property that has been removed from the next assessment roll. At the same time, if there are charge-backs, the taxation district treasurer shall charge back to the county the state's proportionate share of those taxes. No later than the first May 1 after receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district treasurer the amount due, and the state shall pay to the proper county treasurer or the county comptroller under s. 59.255 the amount due.

AB329, s. 206 Section 206. 74.43 (1) (intro.) of the statutes is amended to read:

AB329,92,15 74.43 (1) Delivery of tax roll. (intro.) Except as provided in s. 74.12, on or before February 20, the taxation district treasurer, except the treasurer of a city authorized to act under s. 74.87, shall transfer the tax roll to the county treasurer or the county comptroller under s. 59.255. The tax roll transferred to the county treasurer or the county comptroller under s. 59.255 shall meet all of the following conditions:

AB329, s. 207 Section 207. 74.43 (2) of the statutes is amended to read:

AB329,92,24 74.43 (2) Correction of property description. If the county treasurer or the county comptroller under s. 59.255 discovers any error or inadequacy in the description of any property in the tax roll, he or she may correct the description in the tax roll at any time prior to issuance of the tax certificate under s. 74.57. If the county treasurer or the county comptroller under s. 59.255 corrects a description of property, he or she shall keep a record identifying the place where each correction is made, briefly describing the correction and specifying the date when the correction was made.

AB329, s. 208 Section 208. 74.43 (3) of the statutes is amended to read:

AB329,93,4 74.43 (3) County treasurer, comptroller to accept unpaid taxes. If the roll is delivered under sub. (1), the county treasurer or the county comptroller under s. 59.255 shall accept all unpaid real property taxes, special assessments, special charges and special taxes contained in the tax roll.

AB329, s. 209 Section 209. 74.45 (title) of the statutes is amended to read:

AB329,93,7 74.45 (title) Certificate of delinquent taxes; endorsement of treasurer's or comptroller's bond.

AB329, s. 210 Section 210. 74.45 (1) of the statutes is amended to read:

AB329,93,15 74.45 (1) Certificate of delinquent taxes by county treasurer or comptroller. After the taxation district treasurer transfers the tax roll under s. 74.12 or 74.43, the county treasurer or the county comptroller under s. 59.255 shall prepare a certificate of the amount that is delinquent on real property and the amount that is not delinquent but payable in subsequent installments on real property and the amount of delinquent special assessments, special charges and special taxes.

AB329, s. 211 Section 211. 74.45 (2) of the statutes is amended to read:

AB329,94,2 74.45 (2) Endorsement of taxation district treasurer's bond. After the taxation district treasurer has fulfilled the requirements for settlement with the county under s. 74.25 or 74.30, the county treasurer or the county comptroller under s. 59.255 if requested to do so, shall endorse the bond of the taxation district treasurer executed under s. 70.67 (1) as satisfied and paid. The endorsement fully discharges the taxation district treasurer and his or her sureties from the obligations of the bond, unless the return of the taxation district treasurer under s. 74.43 is false. If the return is false, the bond continues in force and the taxation district treasurer and his or her sureties are subject to action upon the bond for all deficiencies and damages resulting from the false return.

AB329, s. 212 Section 212. 74.47 (3) (a) of the statutes is amended to read:

AB329,94,7 74.47 (3) (a) All interest and penalties collected by the county treasurer or the county comptroller under s. 59.255 on payments of real property taxes and special taxes shall be retained by the county treasurer or the county comptroller under s. 59.255 for the county.

AB329, s. 213 Section 213. 74.47 (3) (b) of the statutes is amended to read:

AB329,94,13 74.47 (3) (b) All interest and penalties on payments of delinquent special assessments and special charges collected by the county treasurer or the county comptroller under s. 59.255 of a county which settles for unpaid special assessments and special charges under s. 74.29 shall be retained by the county treasurer or the county comptroller under s. 59.255 for the county.

AB329, s. 214 Section 214. 74.47 (3) (c) (intro.) of the statutes is amended to read:

AB329,94,20 74.47 (3) (c) (intro.) All interest on payments of delinquent special assessments and special charges collected by the county treasurer or the county comptroller under s. 59.255 of a county which does not settle for unpaid special assessments and special charges under s. 74.29 shall, along with the delinquent amounts that have been paid, be paid to the taxing jurisdiction which assessed the special assessment or special charge as follows:

AB329, s. 215 Section 215. 74.47 (3) (f) of the statutes is amended to read:

AB329,95,2 74.47 (3) (f) All penalties on payments of delinquent special assessments and special charges collected by the county treasurer or the county comptroller under s. 59.255 of a county which does not settle for unpaid special assessments and special charges shall be retained by the county treasurer or the county comptroller under s. 59.255 for the county.

AB329, s. 216 Section 216. 74.485 (2) (intro.) of the statutes is amended to read:

AB329,95,15 74.485 (2) Conversion charge. (intro.) Except as provided in sub. (4), a person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r), as determined by the assessor of the taxation district in which the land is located, shall pay a conversion charge to the county in which the land is located in an amount, calculated by the county treasurer or the county comptroller under s. 59.255, that is equal to the number of acres converted multiplied by the amount of the difference between the average fair market value of an acre of agricultural land sold in the county in the year before the year that the person converts the land, as determined under sub. (3), and the average equalized value of an acre of agricultural land in the county in the year before the year that the person converts the land, as determined under sub. (3), multiplied by the following:

AB329, s. 217 Section 217. 74.485 (4) (b) of the statutes is amended to read:

AB329,96,4 74.485 (4) (b) If a person owes a conversion charge under sub. (2), the treasurer of the county or the county comptroller under s. 59.255 in which the person's land is located may defer payment of the conversion charge to the succeeding taxable year if the person demonstrates to the assessor of the taxation district in which the land is located that the person's land will be used as agricultural land in the succeeding taxable year. A person who receives a deferral under this paragraph is not subject to the conversion charge under sub. (2) related to the deferral, if the person's land is used as agricultural land in the succeeding taxable year. If the land of a person who receives a deferral under this paragraph is not used as agricultural land in the succeeding taxable year, the person shall pay the conversion charge with interest at the rate of 1% a month, or fraction of a month, from the date that the treasurer or the county comptroller under s. 59.255 granted a deferral to the date that the conversion charge is paid.

AB329, s. 218 Section 218. 74.485 (8) of the statutes is amended to read:

AB329,96,12 74.485 (8) Taxation district assessor. The assessors of the taxation districts located in the county shall inform the county treasurer or the county comptroller under s. 59.255 and the real property lister of all sales of agricultural land located in the county. No later than 15 days after the board of review has adjourned, the assessors shall also deliver to the county treasurer or the county comptroller under s. 59.255 all information necessary to compute the conversion charges assessed under this section.

AB329, s. 219 Section 219. 74.49 (1) of the statutes is amended to read:

AB329,96,18 74.49 (1) Installments allowed. Delinquent property taxes, special assessments, special charges and special taxes may be paid to the appropriate treasurer or the county comptroller under s. 59.255 in partial payments of not less than $20, unless the treasurer or the county comptroller under s. 59.255 agrees to accept a lower amount.

AB329, s. 220 Section 220. 74.49 (2) (a) (intro.) of the statutes is amended to read:

AB329,96,24 74.49 (2) (a) (intro.) The treasurer or the county comptroller under s. 59.255 shall determine that portion of a partial payment to be applied as principal by dividing the amount of the partial payment by a figure which is the sum of one plus a figure which is the product of the number of months of delinquency, as determined under s. 74.11, 74.12 or 74.87:

AB329, s. 221 Section 221. 74.51 (2) of the statutes is amended to read:

AB329,97,6 74.51 (2) Receipts for taxes paid. After a payment is made under sub. (1), the treasurer or the county comptroller under s. 59.255 shall execute duplicate receipts showing the name of the person making the payment, the date of the payment, the description of the property upon which the payment was made and the amount paid. One copy of the receipt shall be delivered to the person making the payment and the other copy filed in the treasurer's or comptroller's office.

AB329, s. 222 Section 222. 74.53 (6) of the statutes is amended to read:

AB329,97,14 74.53 (6) Action by taxing jurisdiction. A taxing jurisdiction may bring a civil action under this section against a person to recover special assessments as defined in s. 75.36 (1) and special charges levied by it for which the county or municipality did not settle in full or which were not fully paid by proceeds distributed under s. 75.05 or 75.36. Any amount recovered in an action under this subsection shall be reported to the county or city treasurer, or the county comptroller under s. 59.255, who shall subtract it from the amount owed for purposes of sub. (4).

AB329, s. 223 Section 223. 74.57 (1) of the statutes is amended to read:

AB329,97,20 74.57 (1) Issuance. Annually, on September 1, the county treasurer or the county comptroller under s. 59.255 shall issue to the county a tax certificate which includes all parcels of real property included in the tax roll for which real property taxes, special charges, special taxes or special assessments remain unpaid at the close of business on August 31.

AB329, s. 224 Section 224. 74.57 (3) of the statutes is amended to read:

AB329,98,2 74.57 (3) Certificate not transferable. Except as provided under s. 74.635, the county may not sell, assign, or otherwise transfer a tax certificate. However, if a city authorized to act under s. 74.87 pays delinquent taxes under an agreement entered into under s. 74.83, the county treasurer or the county comptroller under s. 59.255 shall issue or reissue tax certificates to the city on all property for which the delinquent taxes have been paid.

AB329, s. 225 Section 225. 74.59 (1) (a) (intro.) of the statutes is amended to read:

AB329,98,9 74.59 (1) (a) (intro.) Within 90 days after issuance of the tax certificate under s. 74.57, the county treasurer or the county comptroller under s. 59.255 shall mail a notice to each owner of record, as shown in the tax roll, of property included in the certificate for which real property taxes, special assessments, special charges or special taxes remain unpaid as of the date the notice is mailed. Unless it is issued by a city authorized to act under s. 74.87, the notice shall state all of the following:

AB329, s. 226 Section 226. 74.59 (1) (a) 2. of the statutes is amended to read:

AB329,98,13 74.59 (1) (a) 2. That the records showing the delinquency under subd. 1. are available for inspection in the treasurer's office or in the office of the county comptroller under s. 59.255.

AB329, s. 227 Section 227. 74.59 (2) of the statutes is amended to read:

AB329,98,18 74.59 (2) Notice not timely mailed. If a treasurer or the county comptroller under s. 59.255 fails to mail the notice required under sub. (1), the notice may be mailed later and the 2-year period of redemption commences on the date of the mailing.

AB329, s. 228 Section 228. 74.59 (3) (intro.) of the statutes is amended to read:

AB329,98,24 74.59 (3) Affidavit of mailing. (intro.) After completing the mailing under sub. (1) or (2), the treasurer or the county comptroller under s. 59.255, except the treasurer of a city authorized to proceed under s. 74.87, shall sign an affidavit attesting that the treasurer or comptroller has complied with the mailing requirements under this section. The affidavit shall do all of the following:

AB329, s. 229 Section 229. 74.61 (1) of the statutes is amended to read:

AB329,99,5 74.61 (1) Error discovered. If the treasurer or the county comptroller under s. 59.255 determines that the description of any property in a tax certificate is erroneous, the treasurer or comptroller shall direct the assessor of the taxation district in which the property is located to prepare and deliver to the county treasurer or comptroller an affidavit that provides a correct description of the property.

AB329, s. 230 Section 230. 74.61 (2) of the statutes is amended to read:

AB329,99,12 74.61 (2) Notice to interested persons. After the treasurer or the county comptroller under s. 59.255 receives the affidavit, he or she shall notify any person with a recorded interest in the property that the description of the property is to be corrected as shown in the assessor's affidavit. The format of the notice shall be prescribed by the department under s. 70.09 (3). Notice shall be given as provided in s. 801.11 (4).

AB329, s. 231 Section 231. 74.61 (3) of the statutes is amended to read:

AB329,99,19 74.61 (3) Objection; court resolution. Not more than 20 days after notice is given under sub. (2), any person with a recorded interest in the property may file with the treasurer or the county comptroller under s. 59.255 a written objection to the proposed correction of the description of the property. If an objection is filed and cannot be resolved, the treasurer or comptroller shall bring an action in circuit court to correct the property description.

AB329, s. 232 Section 232. 74.61 (4) of the statutes is amended to read:

AB329,99,25 74.61 (4) No objection; description corrected. If no objection is made under sub. (3), the treasurer or the county comptroller under s. 59.255 shall correct the description as prescribed in the affidavit of the assessor. The treasurer or comptroller shall verify in writing on the tax certificate that the correction was made and shall sign the verification. Any tax certificate corrected under this section is valid as of the date the tax certificate was originally issued, and any tax deed or equivalent evidence of title issued on the corrected tax certificate is valid.

AB329, s. 233 Section 233. 74.63 (intro.) of the statutes is amended to read:

AB329,100,7 74.63 Retention of tax certificate and other information. (intro.) Following issuance of a tax certificate under s. 74.57 and notice of issuance under s. 74.59, the treasurer or the county comptroller under s. 59.255 shall retain all of the following:

AB329, s. 234 Section 234. 74.65 (1) of the statutes is amended to read:

AB329,100,24 74.65 (1) Excluded from tax certificate. A tax certificate may not, at the time of issuance, include real property which was acquired by the state after taxes have become a lien on the property. Within a reasonable time after the tax roll in which the delinquent real property taxes, special charges, special taxes or special assessments charged to such property are included is delivered to the county treasurer, or the county comptroller under s. 59.255, under s. 74.43, or within a reasonable time after a delinquency occurs, if it occurs after delivery of the tax roll to the county treasurer or the county comptroller under s. 59.255, or, if the roll is retained by a city authorized to act under s. 74.87, on or before July 1, the treasurer or comptroller shall certify to the state agency acquiring the property the amount of the delinquency, including interest and penalty, and include the description of the property contained in the tax roll. Within a reasonable time after receipt of the certification from the treasurer or the county comptroller under s. 59.255, the state agency shall transmit the certification and a voucher to the department of administration, directing that the amount of delinquency, including interest and penalty, be paid.

AB329, s. 235 Section 235. 74.65 (2) of the statutes is amended to read:

AB329,101,10 74.65 (2) No tax deeds issued. No tax deed or equivalent evidence of title may be issued for real property which is acquired by the state after a tax certificate which included the property was issued. A state agency which purchases property which is included on an outstanding tax certificate shall pay to the treasurer or the county comptroller under s. 59.255 an amount sufficient to redeem the property. If by mistake a tax deed or equivalent evidence of title is issued contrary to this subsection and the state brings an action to set aside the deed or equivalent evidence of title, the court shall require, as a condition of relief, that the state indemnify the county, city authorized to act under s. 74.87 or persons having an interest in the property which is founded upon the tax deed or equivalent evidence of title.

AB329, s. 236 Section 236. 74.69 (3) (b) of the statutes is amended to read:

AB329,101,20 74.69 (3) (b) Any person required to pay interest or a penalty because of a late payment may, within 10 days of payment of interest or a penalty, but not later than December 1 of the year that the general property tax, special tax, special charge or special assessment was due, file a written request with the county treasurer or the county comptroller under s. 59.255 requesting that the county board find that the late payment was timely under sub. (1) because the sole reason it was not timely was a delay or administrative error on the part of the U.S. postal service. The county board shall act on the request within 30 days after receipt of the request by the treasurer or the county comptroller under s. 59.255.

AB329, s. 237 Section 237. 74.69 (3) (c) of the statutes is amended to read:

AB329,102,4 74.69 (3) (c) The county board shall find that a late payment was timely under sub. (1) if it determines that the sole reason the payment was not timely was a delay or administrative error by the U.S. postal service. If it so finds, the county board shall direct that any interest or penalty paid because of the late payment be reimbursed to the taxpayer by the taxation district or county which collected the interest or penalty. A taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 shall comply with a directive issued under this paragraph within 10 days.