SB253: Bill Text

SB253,5,19 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file supplemental information to support the manufacturer's objection within no later than 60 days from the date the objection is filed. The state board of assessors shall notify the municipality in which the manufacturer's property is located of supplemental information filed by the manufacturer under this subdivision, if the municipality has filed an appeal related to the objection.

SB253,4 Section 4. 70.995 (8) (d) of the statutes is amended to read:

SB253,6,9 70.995 (8) (d) A municipality may file an objection with the state board of assessors to the amount, valuation, or taxability under this section or to the change from assessment under this section to assessment under s. 70.32 (1) of a specific property having a situs in the municipality, whether or not the owner of the specific property in question has filed an objection. Objection shall be made on a form prescribed by the department and filed with the board within 60 days of the date of the issuance of the assessment in question the time prescribed in par. (b) 1. If the person assessed files an objection and the municipality affected does not file an objection, the municipality affected may file an appeal to that objection within 15 days after the person's objection is filed. A $45 filing fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. The board shall forthwith notify the person assessed of the objection filed by the municipality.

SB253,5 Section 5. 71.07 (5n) (a) 1. of the statutes is renumbered 71.07 (5n) (a) 1. a.

SB253,6 Section 6. 71.07 (5n) (a) 1. b. of the statutes is created to read:

SB253,6,15 71.07 (5n) (a) 1. b. For purposes of subd. 1. a., property owned by the claimant is valued at its original cost and property rented by the claimant is valued at an amount equal to the annual rental paid by the claimant, less any annual rental received by the claimant from sub-rentals, multiplied by 8.

SB253,7 Section 7. 71.07 (5n) (a) 1. c. of the statutes is created to read:

SB253,6,21 71.07 (5n) (a) 1. c. For purposes of subd. 1. a., the average value of property is determined by averaging the values at the beginning and ending of the taxable year, except that the secretary of revenue may require the averaging of monthly values during the taxable year, if such averaging is reasonably required to properly reflect the average value of the claimant's property.

SB253,8 Section 8. 71.09 (11) (a) of the statutes is amended to read:

SB253,6,24 71.09 (11) (a) The tax shown on the return or, if no return is filed, the tax, minus amounts withheld under subch. X, is less than $200 $500.

SB253,9 Section 9. 71.28 (5n) (a) 1. of the statutes is renumbered 71.28 (5n) (a) 1. a.

SB253,10 Section 10. 71.28 (5n) (a) 1. b. of the statutes is created to read:

SB253,7,5 71.28 (5n) (a) 1. b. For purposes of subd. 1. a., property owned by the claimant is valued at its original cost and property rented by the claimant is valued at an amount equal to the annual rental paid by the claimant, less any annual rental received by the claimant from sub-rentals, multiplied by 8.

SB253,11 Section 11. 71.28 (5n) (a) 1. c. of the statutes is created to read:

SB253,7,11 71.28 (5n) (a) 1. c. For purposes of subd. 1. a., the average value of property is determined by averaging the values at the beginning and ending of the taxable year, except that the secretary of revenue may require the averaging of monthly values during the taxable year, if such averaging is reasonably required to properly reflect the average value of the claimant's property.

SB253,12 Section 12. 71.69 of the statutes is repealed.

SB253,13 Section 13. 73.03 (54) of the statutes is amended to read:

SB253,7,16 73.03 (54) To publish instructional material that provides information to persons who wish to object to valuations under s. 70.47 and to distribute make available that material in sufficient quantity to taxation districts.

SB253,14 Section 14. 74.25 (1) (a) 8. of the statutes is amended to read:

SB253,7,20 74.25 (1) (a) 8. Retain for the taxation district all woodland tax law collections under s. 77.16 and 80% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am).

SB253,15 Section 15. 74.30 (1) (h) of the statutes is amended to read:

SB253,7,24 74.30 (1) (h) Retain for the taxation district all woodland tax law collections under s. 77.16 and 80% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am).

SB253,16 Section 16. 77.16 of the statutes is repealed.

SB253,17 Section 17. 77.17 (1) of the statutes is amended to read:

SB253,8,3 77.17 (1) If the rule is not inconsistent with the contract entered into under s. 77.03 or 77.16 (4); or

SB253,18 Section 18. 77.17 (2) of the statutes is amended to read:

SB253,8,6 77.17 (2) If the owner agrees to modify the contract entered into under s. 77.03 or 77.16 (4) to require compliance with the rules.

SB253,19 Section 19. 77.91 (3m) of the statutes is amended to read:

SB253,8,17 77.91 (3m) Report to legislature. Beginning with calendar year 1992, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. 77.10 (2) (c), 77.16 (11m) or 77.88 (8) that is withdrawn during that calendar year under s. 77.10 or 77.88 or declassified or withdrawn under s. 77.16 (7) exceeds 1% of the total amount of land that is subject to contracts under subch. I or subject to orders under this subchapter on December 31 of that calendar year. If the amount of withdrawn or classified land that is so exempt exceeds 1%, the department shall make a report of its calculations to the governor and the chief clerk of each house of the legislature for distribution to the appropriate standing committees under s. 13.172 (3).

SB253,20 Section 20. 78.005 (3) of the statutes is amended to read:

SB253,8,21 78.005 (3) "Bulk plant" means a motor vehicle fuel storage facility, other than a terminal, that is primarily used to redistribute motor vehicle fuel by transporting it in vehicles that have a capacity of 4,200 gallons or less.

SB253,21 Section 21. 78.09 (6) of the statutes is amended to read:

SB253,9,2 78.09 (6) Subject to gallonage limits and other conditions established by the department, the department shall provide for the payment of the tax imposed by this subchapter by a person importing motor vehicle fuel from a bulk plant in a vehicle capable of carrying not more than 4,200 gallons if the destination of that vehicle is no more than 25 miles from the border located outside of this state.

SB253,22 Section 22. 78.09 (7) of the statutes is amended to read:

SB253,9,9 78.09 (7) Subject to gallonage limits and other conditions established by the department, the department shall provide for export by and the certification for exemption from the tax imposed by this subchapter to a wholesale distributor exporting motor vehicle fuel out of a bulk plant in a vehicle capable of carrying not more than 4,200 gallons if the to a destination of that vehicle is no more than 25 miles from the border outside of this state.

SB253,23 Section 23. 565.30 (3) (a) of the statutes is renumbered 565.30 (3) (a) 1. and amended to read:

SB253,9,14 565.30 (3) (a) 1. The Except as provided in subd. 2., the holder of a winning lottery ticket or lottery share may claim a prize within 180 days after the drawing or other selection in which the prize is won or.

SB253,9,17 2. The holder of a winning lottery ticket or lottery share for an instant game or scratch-off game may claim a prize within 180 days after the game's end date, as determined by the administrator, whichever is later.

SB253,24 Section 24. Initial applicability.

SB253,9,22 (1) Manufacturing and agriculture credit. The renumbering of sections 71.07 (5n) (a) 1. and 71.28 (5n) (a) 1. of the statutes and the creation of sections 71.07 (5n) (a) 1. b. and c. and 71.28 (5n) (a) 1. b. and c. of the statutes first apply to taxable years beginning on January 1, 2013.

SB253,9,23 (End)