AB329: Bill Text

AB329, s. 268 Section 268. 75.521 (1) (c) of the statutes is amended to read:

AB329,115,17 75.521 (1) (c) "Treasurer" means the treasurer of a county, except that in a county to which s. 59.255 applies, "treasurer" also means a comptroller elected under s. 59.20 (2) (am).

AB329, s. 269 Section 269. 75.61 (2) of the statutes is amended to read:

AB329,116,10 75.61 (2) Tax certificates of county, discount on. Whenever the county holds tax certificates upon real estate and the owner of said real estate or any person, firm, association, corporation or limited liability company holding a valid lien thereon shall claim the assessment of said real estate to be greater than the value that can ordinarily be obtained therefor at private sale, the respective town board, village board or city council where said real estate is situated may take proof under oath of the value of said real estate and make a finding thereon. Upon the filing of said finding with the county treasurer or the county comptroller under s. 59.255, the treasurer or comptroller shall accept from said owner or lienholder the proper proportional tax on said real estate based upon the value so found, together with the proper charges, as in the case of redemption of tax certificates, shall cancel said tax certificate as it relates to that real estate, and shall give to said owner or lienholder a receipt for said tax. The difference between the tax as returned and the amount of such proportional tax, exclusive of charges, received by the county as a result of the compromise shall be charged to the town, village or city which returned the same and may be included by the county as a special charge in the next tax levy against such town, city or village.

AB329, s. 270 Section 270. 75.62 (4) of the statutes is amended to read:

AB329,116,22 75.62 (4) Payment of judgment. Payment of any judgment so recovered by the plaintiff, shall be made forthwith by the county comptroller under s. 59.255 or by the treasurer of any such county, town, city or village, upon presentation of a certified copy thereof, without other or further order. The treasurer or comptroller shall preserve said copy of said judgment as the treasurer's or comptroller's warrant for such payment and shall require the satisfaction of record of said judgment upon the making of such payment. The amount of any judgment so paid by the county treasurer or the county comptroller under s. 59.255 shall be charged to the proper town, city or village and may be included by the county as a special charge against such town, city or village if such judgment shall be the result of an error or defect caused by said town, city or village or official thereof.

AB329, s. 271 Section 271. 75.64 (2) of the statutes is amended to read:

AB329,117,12 75.64 (2) The clerk or treasurer, or the county comptroller under s. 59.255, shall retain such deposit until the final determination of the action, and if the certificate is vacated and set aside or if the issuing of the deed is permanently restrained, the money deposited shall, at the time of entry of judgment or at any later time, upon demand, be returned to the person depositing it. If final judgment is rendered in the action sustaining the validity of the inclusion of the land in a tax certificate, and of the tax certificate, the court shall compute the interest upon the certificate from the date of the deposit to the date of judgment and penalty as provided under s. 74.47 and add it to the costs and disbursements taxable in the action and to the amount of the deposit, and shall enter judgment against the plaintiff for the total amount, and no tax deed may be issued upon the certificate unless the plaintiff fails to pay to the clerk or treasurer, or the county comptroller under s. 59.255, for the use of the owner of the certificate, the amount of the judgment within 20 days after its rendition, together with interest on it.

AB329, s. 272 Section 272. 75.67 (2) of the statutes is amended to read:

AB329,118,2 75.67 (2) All tax certificates issued upon such property by such county or city on the same day or subsequent to the date of issuance of the certificate upon which such deed was acquired, and which certificates are owned by such county or city at the time of the acquisition of the property, shall be assigned to such county or city so owning such property. On any issuance of tax certificate subsequent to the acquisition of such property after the first Monday of August in any year, such county or city so owning such land shall be the exclusive recipient of the tax certificates. Any issuance of a tax certificate in violation of these provisions shall be null and void. It is the duty of the city and the county treasurer or the county comptroller under s. 59.255 to give the other, as the case may be, written notice of the acquisition of such property within 24 hours, Sundays and holidays excluded, after such tax deed or other conveyance has been acquired; and upon receipt of such notice it is the duty of such treasurer or comptroller, as the case may be, to make entry of such notice upon the treasurer's or comptroller's records.

AB329, s. 273 Section 273. 75.67 (3) (a) of the statutes is amended to read:

AB329,118,19 75.67 (3) (a) Whenever such property has been so acquired, the city treasurer shall notify the county clerk and the county treasurer, or the county comptroller under s. 59.255, or the county clerk shall notify the city treasurer, as the case may be, in writing thereof within 24 hours thereafter, Sundays and holidays excluded. The county treasurer, or the county comptroller under s. 59.255, or the city treasurer upon receipt of such notice shall forthwith charge the amount, without interest or penalties, of all city, county, state and metropolitan sewerage district current and delinquent taxes, all unpaid installments of special assessments and other assessments, charges and tax certificates which are liens upon the land, and which are held by or due to such county or city, as the case may be, and upon which the time limitations of s. 75.20 have not expired, to a "tax deed in force" account, and such taxes, assessments and certificates shall thereby be considered as paid or redeemed and such taxes shall be marked paid or redeemed on the tax roll, as the case may be; thereafter the amounts thereof owned by or due to such county shall be charged back against such city and such amounts thereof owned or held by or due to such city shall be credited to such city in the next tax levy upon such city by the county.

AB329, s. 274 Section 274. 75.67 (3) (b) of the statutes is amended to read:

AB329,119,9 75.67 (3) (b) On or before October 1 of each year, the city treasurer and the county treasurer or the county comptroller under s. 59.255 shall respectively furnish the other with an itemized statement of the amounts so charged by the treasurer or comptroller, as the case may be, to the city's or county's "tax deed in force" account as a result of tax deeds taken by the city or county. The county clerk shall include an itemized statement of such amounts in the apportionment filed by the clerk. If any such tax deed is set aside, the city treasurer and the county treasurer or the county comptroller under s. 59.255 shall respectively credit the other with the amounts so charged with respect to the deed set aside, and the amounts and entries by either treasurer, or comptroller, with reference thereto, comprising said amounts shall be as though no charge had been made to a "tax deed in force" account; and the city treasurer and the county treasurer or the county comptroller under s. 59.255, respectively, shall, on or before October 1 of each year, advise the other of such credits due.

AB329, s. 275 Section 275. 75.67 (3) (c) of the statutes is amended to read:

AB329,119,19 75.67 (3) (c) In the event that such property is so acquired by such city while the county tax roll is in the possession of its city treasurer, the latter shall consider such taxes as paid and mark the tax roll accordingly, and furnish the county treasurer or the county comptroller under s. 59.255 with a statement thereof upon a form provided by the county. The city treasurer shall return such records to the county treasurer or the county comptroller under s. 59.255 with the delinquent county tax roll, and shall receive credit therefor the same as for delinquent taxes. The amount for which such credit is given shall be included in the amount to be charged back to such city in succeeding apportionment of county taxes.

AB329, s. 276 Section 276. 77.04 (3) of the statutes is amended to read:

AB329,119,24 77.04 (3) Apportionment of forest cropland income. Out of all moneys received by any town from any source on account of forest croplands in such town, the town treasurer shall on or before November 15 pay 20% to the county treasurer or the county comptroller under s. 59.255 and retain the remainder.

AB329, s. 277 Section 277. 77.10 (1) (a) of the statutes is amended to read:

AB329,121,2 77.10 (1) (a) The department of natural resources shall on the application of the department of revenue or the owner of any forest croplands or the town board of the town in which said lands lie and may on its own motion at any time cause an investigation to be made and hearing to be had as to whether any forest croplands shall continue under this subchapter. If on such hearing after due notice to and opportunity to be heard by the department of revenue, the town and the owner, the department of natural resources finds that any such lands are not meeting the requirements set forth in s. 77.02 or that the owner has made use of the land for anything other than forestry or has failed to practice sound forestry on the land, the department of natural resources shall cancel the entry of such description and issue an order of withdrawal, and the owner shall be liable for the tax and penalty under sub. (2). Copies of the order of withdrawal specifying the description shall be filed by the department of natural resources with all officers designated to receive copies of the order of entry and withdrawal and this subchapter shall not thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be needed to collect any previously levied severance or supplemental severance tax. If the owner shall not repay the amounts on or before the last day of February next succeeding the return of such lands to the general property tax roll as provided in sub. (4), the department of natural resources shall certify to the county treasurer or the county comptroller under s. 59.255 the descriptions and the amounts due, and the county treasurer or the county comptroller under s. 59.255 shall sell such lands as delinquent as described in s. 77.04 (2). Whenever any county clerk has certified to the taking of tax deed under s. 77.04 (2) the department of natural resources shall issue an order of withdrawal as to the lands covered in such tax deed. Such order may also be issued when examination of tax records reveals prolonged delinquency and noncompliance with the requirements of s. 77.04 (2).

AB329, s. 278 Section 278. 77.10 (2) (b) of the statutes is amended to read:

AB329,121,10 77.10 (2) (b) Upon receipt of any taxes under this section by the state, the department of natural resources shall first deduct all moneys paid by the state on account of the lands under s. 77.05 with interest on the moneys computed according to the rule of partial payments at the rate of interest paid under par. (a) by the person withdrawing such lands. The department shall within 20 days remit the balance to the town treasurer who shall pay 20% to the county treasurer or the county comptroller under s. 59.255 and retain the remainder.

AB329, s. 279 Section 279. 77.23 of the statutes is amended to read:

AB329,121,19 77.23 Disposition of fees and returns. On or before the 15th day of each month the register shall submit to the county treasurer or the county comptroller under s. 59.255 transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's or comptroller's transmission to the department of revenue under s. 77.24 and shall submit to the county treasurer or the county comptroller under s. 59.255, or to the city treasurer if the property is located in a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5) that the county register of deeds receives during the preceding month.

AB329, s. 280 Section 280. 77.26 (6) of the statutes is amended to read:

AB329,121,25 77.26 (6) The department of revenue shall notify the appropriate county treasurer or county comptroller under s. 59.255 of any refund paid by the state, and the appropriate county treasurer or county comptroller under s. 59.255 shall increase the county's next payment to the state to reimburse the state for the county's share of the refund.

AB329, s. 281 Section 281. 77.84 (3) (b) of the statutes is amended to read:

AB329,122,10 77.84 (3) (b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under s. 77.88 (1) does not apply to the department's action under this paragraph. The department shall notify the county treasurer or the county comptroller under s. 59.255 of the amount of the withdrawal fee under s. 77.88 (5m) and the withdrawal tax, as determined under s. 77.88 (5). The amount of the tax and the fee shall be payable to the department under s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund.

AB329, s. 282 Section 282. 77.89 (2) (a) of the statutes is amended to read:

AB329,122,20 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received under sub. (1) and under ss. 77.84 (2) (a) and (am), 77.85, and 77.876 to the county treasurer or the county comptroller under s. 59.255 and shall deposit the remainder in the municipal treasury. The payment to the county treasurer or the county comptroller under s. 59.255 for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer or the county comptroller under s. 59.255 shall be made on or before November 15 of the following year.

AB329, s. 283 Section 283. 77.89 (2) (b) of the statutes is amended to read:

AB329,123,3 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer or the county comptroller under s. 59.255, as provided under ss. 74.25 and 74.30. The county treasurer or the county comptroller under s. 59.255 shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition, resource management activities, and grants under s. 77.895.

AB329, s. 284 Section 284. 79.10 (7m) (a) 2. of the statutes is amended to read:

AB329,123,10 79.10 (7m) (a) 2. Except as provided in par. (cm), the county treasurer or the county comptroller under s. 59.255 shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer or the county comptroller under s. 59.255 to the penalties under s. 74.31.

AB329, s. 285 Section 285. 79.10 (7m) (b) 2. of the statutes is amended to read:

AB329,123,17 79.10 (7m) (b) 2. Except as provided in par. (cm), the county treasurer or the county comptroller under s. 59.255 shall settle for the amounts distributed on the 4th Monday in March under this paragraph with each taxation district and each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the county treasurer or the county comptroller under s. 59.255 to the penalties under s. 74.31.

AB329, s. 286 Section 286. 79.10 (7m) (c) 2. of the statutes is amended to read:

AB329,123,24 79.10 (7m) (c) 2. Except as provided in par. (cm), the county treasurer or the county comptroller under s. 59.255 shall settle for the amounts distributed on the 4th Monday in July under this paragraph with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer or the county comptroller under s. 59.255 to the penalties under s. 74.31.

AB329, s. 287 Section 287. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:

AB329,124,7 79.10 (7m) (cm) 1. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer or county comptroller under s. 59.255 not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB329, s. 288 Section 288. 79.10 (7m) (cm) 1. c. of the statutes is amended to read:

AB329,124,15 79.10 (7m) (cm) 1. c. The treasurer of the municipality shall settle for the amounts distributed under par. (b) 1. on the 4th Monday in March with each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB329, s. 289 Section 289. 79.10 (7m) (cm) 2. b. of the statutes is amended to read:

AB329,124,24 79.10 (7m) (cm) 2. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer or county comptroller under s. 59.255 not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB329, s. 290 Section 290. 79.10 (7m) (cm) 2. c. of the statutes is amended to read:

AB329,125,7 79.10 (7m) (cm) 2. c. The treasurer of the municipality shall settle for the amounts distributed under par. (b) 1. on the 4th Monday in March with each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB329, s. 291 Section 291. 79.10 (10) (a) of the statutes is amended to read:

AB329,125,23 79.10 (10) (a) Beginning with property taxes levied in 1999, the owner of a principal dwelling may claim the credit under sub. (9) (bm) by applying for the credit on a form prescribed by the department of revenue. A claimant shall attest that, as of the certification date, the claimant is an owner of property and that such property is used by the owner in the manner specified under sub. (1) (dm). The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application for the lottery and gaming credit with the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a lottery and gaming credit. A claim that is made under this paragraph is valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 292 Section 292. 79.10 (10) (b) of the statutes is amended to read:

AB329,126,7 79.10 (10) (b) A person who becomes eligible for a credit under sub. (9) (bm) may claim the credit by filing an application, on a form prescribed by the department of revenue, with the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Claims made under this paragraph are valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 293 Section 293. 79.10 (10) (bm) 2. of the statutes is amended to read:

AB329,126,20 79.10 (10) (bm) 2. A person who may apply for a credit under subd. 1. but who does not timely apply for the credit under subd. 1. may apply to the department of revenue no later than October 1 following the issuance of the person's property tax bill. Subject to review by the department, the department shall compute the amount of the credit; issue a check to the person in the amount of the credit; and notify the treasurer of the county, or the comptroller of the county under s. 59.255, in which the person's property is located or the treasurer of the taxation district in which the person's property is located, if the taxation district collects taxes under s. 74.87. The treasurer or comptroller shall enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this subdivision are valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 294 Section 294. 79.10 (10) (bn) 1. of the statutes is amended to read:

AB329,127,7 79.10 (10) (bn) 1. If a person who owns and uses property as specified under sub. (1) (dm), as of the certification date under par. (a), transfers the property after the certification date, the transferee may apply to the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, to the treasurer of the city in which the property is located for the credit under sub. (9) (bm) on a form prescribed by the department of revenue. The transferee shall attest that, to the transferee's knowledge, the transferor used the property in the manner specified under sub. (1) (dm) as of the certification date under par. (a). A claim that is made under this subdivision is valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 295 Section 295. 79.10 (10) (c) of the statutes is amended to read:

AB329,127,14 79.10 (10) (c) If a person who is certified under par. (a) to claim the credit under sub. (9) (bm) becomes ineligible for the credit under sub. (9) (bm), that person shall, within 30 days of becoming ineligible, notify the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, the treasurer of the city in which the property is located.

AB329, s. 296 Section 296. 83.04 (4) of the statutes is amended to read:

AB329,128,2 83.04 (4) Upon contract construction final payment shall not be made until the work has been accepted as complete by the county highway commissioner. In case of noncontract work payment shall be made monthly upon verified, detailed, statements and payrolls prepared by the county highway commissioner and approved and allowed by the county highway committee, and all payments shall be made by orders on the county treasurer or the county comptroller under s. 59.255 in the ordinary form signed by the chairperson of the county board and the county clerk, unless the county has adopted some different method of making disbursements, in which event it shall be according to such method and all orders shall be drawn upon and paid out of the fund provided for such construction. Said statements and payrolls shall be filed with the county clerk.

AB329, s. 297 Section 297. 83.04 (5) of the statutes is amended to read:

AB329,128,11 83.04 (5) When final payment has been made upon any highway improvement, any funds remaining in the county treasurer's hands, or the county comptroller's hands under s. 59.255, which were provided by any subdivision of the county for that particular improvement, shall be placed together with the county's balance available for that job to the credit of such subdivision of the county, and shall be used to increase the funds available for the next construction job in said subdivision, and any such balance in the bridge fund may be transferred to the road fund or vice versa by the town or village board with the approval of the county highway committee.

AB329, s. 298 Section 298. 83.14 (1) of the statutes is amended to read:

AB329,128,24 83.14 (1) Any town meeting or village board may vote a tax of not less than $500 to improve a designated portion of a county aid highway and may accept cash donations for such purposes, and when accepted subsequent proceedings shall be the same as if a tax of like amount had been voted. Highways in villages shall not be eligible to improvement under this section wherever the buildings fronting the highways average more than one to each 60 lineal feet of highway. The tax shall not exceed 2 mills on the dollar on the taxable property but every town and village may vote $500, and such tax shall be paid to the county treasurer or the county comptroller under s. 59.255 when the county taxes are paid. If the total cost of the improvement approved by the town meeting or village board exceeds the amount which it is permitted by this subsection to raise by taxation in the current year, it may vote a tax of not to exceed the same amount for the succeeding year or years.

AB329, s. 299 Section 299. 86.34 (3) of the statutes is amended to read:

AB329,129,11 86.34 (3) Aid allotted under sub. (2) shall be held to the credit of the county, town, city or village for not more than 2 years or for such other period as the department may grant, and, except as otherwise provided in this section, shall be paid to the treasurer thereof or the county comptroller under s. 59.255 upon presentation to and approval by the department of certified statements setting forth the cost of the construction, reconstruction, repair or improvement of the facilities determined by the department to be eligible for aid. The certified statement shall set forth separately the amount expended on each such facility. The aid to be paid shall be the summation of the amounts determined or revised under sub. (2), as adjusted by the certified statements approved by the department. This subsection does not apply to aid awarded under sub. (2m).

AB329, s. 300 Section 300. 88.01 (5) of the statutes is amended to read:

AB329,129,16 88.01 (5) "County treasurer" means the treasurer of the county in which the drainage board having jurisdiction of the drainage district is located , except that in a county to which s. 59.255 applies, "county treasurer" also means a county comptroller elected under s. 59.20 (2) (am).

AB329, s. 301 Section 301. 90.11 (2) (b) of the statutes is amended to read:

AB329,130,5 90.11 (2) (b) The amount paid by the town treasurer under par. (a) together with interest at the rate of 1% per month shall be included by the town clerk in the next tax roll as a special charge against the lands charged with the expense and fees. The special charge shall be collected by the town treasurer with the other taxes in the town. Any special charge under this paragraph remaining unpaid shall be added to the list of delinquent taxes returned to the county treasurer. The county treasurer or the county comptroller under s. 59.255 shall collect the delinquent special charge or sell the land as for delinquent taxes. All proceedings in relation to the sale of land for a delinquent special charge shall be the same in all respects as in the case of land sold for other delinquent taxes. Every county treasurer or county comptroller under s. 59.255 who shall collect or receive any moneys on account of delinquent charges under this subsection shall pay the moneys received to the treasurer of the proper town.

AB329, s. 302 Section 302. 93.50 (1) (c) of the statutes is amended to read:

AB329,130,14 93.50 (1) (c) "Creditor" means any person who has a claim against agricultural property or against a farmer affecting the farmer's agricultural property, whether the claim is matured or unmatured, liquidated or unliquidated, secured or unsecured, fixed or contingent. "Creditor" includes the county treasurer of a county, or the comptroller of a county under s. 59.255, in which agricultural property is located if property taxes, special assessments that have been settled in full by the county under s. 74.29, special charges or special taxes levied or assessed against the agricultural property are subject to a tax certificate issued under s. 74.57.

AB329, s. 303 Section 303. 100.261 (3) (a) of the statutes is amended to read:

AB329,130,21 100.261 (3) (a) The clerk of court shall collect and transmit the consumer protection surcharges imposed under ch. 814 to the county treasurer , or the county comptroller under s. 59.255, under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration under s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2.

AB329, s. 304 Section 304. 102.21 of the statutes is amended to read:

AB329,131,9 102.21 Payment of awards by municipalities. Whenever an award is made by the department under this chapter or s. 66.191, 1981 stats., against any municipality, the person in whose favor it is made shall file a certified copy thereof with the municipal clerk. Within 20 days thereafter, unless an appeal is taken, such clerk shall draw an order on the municipal treasurer or the county comptroller under s. 59.255 for the payment of the award. If upon appeal such award is affirmed in whole or in part the order for payment shall be drawn within 10 days after a certified copy of such judgment is filed with the proper clerk. If more than one payment is provided for in the award or judgment, orders shall be drawn as the payments become due. No statute relating to the filing of claims against, and the auditing, allowing and payment of claims by municipalities shall apply to the payment of an award or judgment under this section.

AB329, s. 305 Section 305. 102.85 (4) (d) of the statutes is amended to read:

AB329,131,18 102.85 (4) (d) The clerk of the court shall collect and transmit to the county treasurer or the county comptroller under s. 59.255 the uninsured employer surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2. The secretary of administration shall deposit the amount of the uninsured employer surcharge, together with any interest thereon, in the uninsured employers fund as provided in s. 102.80 (1).

AB329, s. 306 Section 306. 102.87 (9) of the statutes is amended to read:

AB329,132,2 102.87 (9) A department deputy or an officer who collects a forfeiture and costs, fees, and surcharges imposed under ch. 814 under this section shall pay the money to the county treasurer or the county comptroller under s. 59.255 within 20 days after its receipt. If the department deputy or officer fails to make timely payment, the county treasurer or the county comptroller under s. 59.255 may collect the payment from the department deputy or officer by an action in the treasurer's or comptroller's name of office and upon the official bond of the department deputy or officer, with interest at the rate of 12% per year from the time when it should have been paid.

AB329, s. 307 Section 307. 114.14 (2) (f) of the statutes is amended to read:

AB329,132,11 114.14 (2) (f) All moneys appropriated for the construction, improvement, equipment, maintenance or operation of an airport, managed as provided by this subsection, or earned by the airport or made available for its construction, improvement, equipment, maintenance or operation in any manner whatsoever, shall be deposited with the treasurer of the city, village, town or county, or with the county comptroller under s. 59.255, where it shall be kept in a special fund and paid out only on order of the airport commission, drawn and signed by the secretary and countersigned by the chairperson.

AB329, s. 308 Section 308. 115.817 (3) (b) of the statutes is amended to read:

AB329,132,15 115.817 (3) (b) The board annually shall select one member as chairperson and one as secretary. The county treasurer or the county comptroller under s. 59.255 shall serve as board treasurer but shall not be a member of the board.

AB329, s. 309 Section 309. 115.817 (10) (c) of the statutes is amended to read:

AB329,132,18 115.817 (10) (c) All state aid shall be paid to the county treasurer or the county comptroller under s. 59.255 and credited to the fund of the board.

AB329, s. 310 Section 310. 138.052 (5m) (b) 6. of the statutes is amended to read:

AB329,133,4 138.052 (5m) (b) 6. If the borrower sends the check received under subd. 3. a. to the town, city or village treasurer after the county has assumed responsibility for collecting property taxes, the town, city or village treasurer shall accept the check and pay over to the county treasurer or the county comptroller under s. 59.255 the amount of the check. If the amount of the check sent by the borrower to the town, city or village treasurer exceeds the amount of property taxes owed by the borrower, the town, city or village treasurer shall refund the excess amount to the borrower and, if the county has assumed responsibility for collecting property taxes, pay over to the county treasurer or the county comptroller under s. 59.255 the remaining amount of the check.

AB329, s. 311 Section 311. 138.052 (5m) (e) of the statutes is amended to read:

AB329,133,19 138.052 (5m) (e) Paragraphs (b) to (d) do not apply to an escrow required in connection with a loan to assure the payment of property taxes, whether the loan is originated before, on or after May 3, 1988, if it is the practice of the escrow agent to, by December 20, pay to the borrower the amount held in escrow for the payment of property taxes or to send the borrower a check in the amount of the funds held in escrow for the payment of property taxes, made payable to the borrower and the treasurer or the county comptroller under s. 59.255 authorized to collect the tax. If the escrow agent in any year chooses not to make the payment by December 20 for any reason other than because the borrower is not current in his or her loan payments, the escrow agent shall send, by October 15 of that year, written notice to the borrower clearly stating that the borrower may require the escrow agent to make payments in any manner specified in par. (b) 3. from the amount escrowed to pay property taxes and the responsibilities of the borrower and escrow agent as provided in par. (b) 4. and 5.

AB329, s. 312 Section 312. 157.11 (9g) (a) 1. b. of the statutes is amended to read: