AB245-ASA2,4,17 9(3) There is established in the local government fund a separate account that
10is designated the “supplemental municipal aid account” to make the payments to
11municipalities under s. 79.036. In fiscal year 2024-25, $400,000,000 shall be
12credited to this account. In fiscal year 2025-26, and in each fiscal year thereafter,
13an amount equal to the amount credited to this account in the previous fiscal year,
14increased by the percentage change in the amount of revenues received from the
15taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current
16fiscal year, as specified for that fiscal year under s. 20.005 (1) by the biennial budget
17act.
AB245-ASA2,5,2 18(4) There is established in the local government fund a separate account that
19is designated “supplemental municipal aid; equalized value per capita account” to
20make the payments to municipalities under s. 79.036. In fiscal year 2024-25,
21$48,900,000 shall be credited to this account. In fiscal year 2025-26, and in each
22fiscal year thereafter, an amount equal to the amount credited to this account in the
23previous fiscal year, increased by the percentage change in the amount of revenues
24received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal

1year to the current fiscal year, as specified for that fiscal year under s. 20.005 (1) by
2the biennial budget act.
AB245-ASA2,6 3Section 6 . 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB245-ASA2,5,84 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
5raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
6harvesting raw forest products for fuel wood for his or her home consumption, to a
7person harvesting for the purpose of clearing the land for agricultural use or to a
8person harvesting from the person's own land, any of the following:
AB245-ASA2,7 9Section 7 . 33.01 (9) (a) of the statutes is amended to read:
AB245-ASA2,5,1310 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
11whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
12(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
13the previous year.
AB245-ASA2,8 14Section 8 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
AB245-ASA2,5,1715 33.01 (9) (am) 1. A person whose name appears as an owner of real property
16on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
17the 3rd Monday in December of the previous year.
AB245-ASA2,5,2118 2. The spouse of a person whose name appears as an owner of real property on
19the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
203rd Monday in December of the previous year if the spouse is referred to on that tax
21roll.
AB245-ASA2,9 22Section 9 . 33.01 (9) (ar) 1. of the statutes is amended to read:
AB245-ASA2,5,2523 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
24tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
25Monday in December of the previous year.
AB245-ASA2,10
1Section 10. 33.01 (9) (b) 1. of the statutes is amended to read:
AB245-ASA2,6,42 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
3roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
4Monday in December of the previous year; or
AB245-ASA2,11 5Section 11 . 59.875 (4) of the statutes is created to read:
AB245-ASA2,6,146 59.875 (4) Annual investment return assumptions. Notwithstanding any
7provision of law or actuarial rule, beginning on the date a county elects to join the
8Wisconsin Retirement System under s. 40.21 (1), in any retirement system
9established under chapter 201, laws of 1937, the required annual employer
10contribution shall be calculated using an annual investment return assumption that
11is the same as or less than the annual investment return assumption used by the
12Wisconsin Retirement System. The investment return assumptions in this
13subsection shall supersede any investment return assumption adopted by the county
14retirement system's actuary or county retirement board.
AB245-ASA2,12 15Section 12 . 60.85 (1) (f) of the statutes is repealed.
AB245-ASA2,13 16Section 13 . 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB245-ASA2,6,2017 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
18resulting from the sale or lease as lessor by the town of real or personal property
19within a tax incremental district for consideration which is less than its cost to the
20town.
AB245-ASA2,14 21Section 14 . 60.85 (1) (o) of the statutes is amended to read:
AB245-ASA2,6,2322 60.85 (1) (o) “Taxable property" means all real and personal taxable property
23located in a tax incremental district.
AB245-ASA2,15 24Section 15. 60.85 (5) (j) of the statutes is created to read:
AB245-ASA2,7,7
160.85 (5) (j) Upon receiving a written application from the town clerk, in a form
2prescribed by the department of revenue, the department shall recalculate the base
3value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
4remove the value of the personal property. A request received under this paragraph
5no later than October 31 is effective in the year following the year in which the
6request is made. A request received after October 31 is effective in the 2nd year
7following the year in which the request is made.
AB245-ASA2,16 8Section 16 . 62.625 of the statutes is created to read:
AB245-ASA2,7,17 962.625 Annual investment return assumptions. Notwithstanding any
10provision of law or actuarial rule, beginning on the date a 1st class city elects to join
11the Wisconsin Retirement System under s. 40.21 (1), in any retirement system
12established under chapter 396, laws of 1937, the required annual employer
13contribution shall be calculated using an annual investment return assumption that
14is the same as or less than the annual investment return assumption used by the
15Wisconsin Retirement System. The investment return assumptions in this section
16shall supersede any investment return assumption adopted by the city retirement
17system's actuary or city retirement board.
AB245-ASA2,17 18Section 17. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB245-ASA2,7,2519 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
20(b), each licensing authority shall collect from each unit occupying space or lots in a
21community in the licensing authority, except from recreational mobile homes as
22provided under par. (cm), from manufactured and mobile homes that constitute
23improvements to real property under s. 70.043 (1), from recreational vehicles as
24defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
25monthly municipal permit fee computed as follows:
AB245-ASA2,18
1Section 18. 66.0435 (3) (g) of the statutes is amended to read:
AB245-ASA2,8,42 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
3be treated as a default in payment of personal property tax and is subject to all
4procedures and penalties applicable under chs. 70 and 74.
AB245-ASA2,19 5Section 19. 66.0435 (9) of the statutes is amended to read:
AB245-ASA2,8,156 66.0435 (9) Municipalities; monthly municipal permit fees on recreational
7mobile homes and recreational vehicles.
A licensing authority may assess monthly
8municipal permit fees at the rates under this section on recreational mobile homes
9and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
10homes and recreational vehicles that are located in campgrounds licensed under s.
1197.67, recreational mobile homes that constitute improvements to real property
12under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
13located on land where the principal residence of the owner of the recreational mobile
14home or recreational vehicle is located, regardless of whether the recreational mobile
15home or recreational vehicle is occupied during all or part of any calendar year.
AB245-ASA2,20 16Section 20 . 66.1105 (2) (d) of the statutes is repealed.
AB245-ASA2,21 17Section 21 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB245-ASA2,8,2018 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
19resulting from the sale or lease as lessor by the city of real or personal property within
20a tax incremental district for consideration which is less than its cost to the city.
AB245-ASA2,22 21Section 22. 66.1105 (2) (i) 2. of the statutes is amended to read:
AB245-ASA2,9,222 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
23and a developer regarding the tax incremental district entered into prior to April 5,
242018
the effective date of this subdivision .... [LRB inserts date], “tax increment”

1includes the amount that a taxing jurisdiction is obligated to attribute to a tax
2incremental district under s. 79.096 (3).
AB245-ASA2,23 3Section 23 . 66.1105 (5) (j) of the statutes is created to read:
AB245-ASA2,9,104 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
5form prescribed by the department of revenue, the department shall recalculate the
6base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
7to remove the value of the personal property. A request received under this
8paragraph no later than October 31 is effective in the year following the year in which
9the request is made. A request received after October 31 is effective in the 2nd year
10following the year in which the request is made.
AB245-ASA2,24 11Section 24 . 66.1106 (1) (k) of the statutes is amended to read:
AB245-ASA2,9,1312 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
13located in an environmental remediation tax incremental district.
AB245-ASA2,25 14Section 25. 66.1106 (4) (e) of the statutes is created to read:
AB245-ASA2,9,2115 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
16subdivision, in a form prescribed by the department of revenue, the department shall
17recalculate the base value of a tax incremental district affected by 2023 Wisconsin
18Act .... (this act) to remove the value of the personal property. A request received
19under this paragraph no later than October 31 is effective in the year following the
20year in which the request is made. A request received after October 31 is effective
21in the 2nd year following the year in which the request is made.
AB245-ASA2,26 22Section 26. 70.015 of the statutes is created to read:
AB245-ASA2,9,24 2370.015 Sunset. Beginning with the property tax assessments as of January
241, 2024, no tax shall be levied under this chapter on personal property.
AB245-ASA2,27 25Section 27 . 70.02 of the statutes is amended to read:
AB245-ASA2,10,5
170.02 Definition of general property. General property is all the taxable
2real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
3under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
4includes manufacturing property subject to s. 70.995, but assessment of that
5property shall be made according to s. 70.995.
AB245-ASA2,28 6Section 28. 70.04 (1r) of the statutes is amended to read:
AB245-ASA2,10,127 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
8lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
9home or abroad; ferry boats, including the franchise for running the same; ice cut and
10stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
11machinery and equipment as defined in s. 70.11 (27), and entire property of
12companies defined in s. 76.28 (1), located entirely within one taxation district
.
AB245-ASA2,29 13Section 29 . 70.043 of the statutes is repealed.
AB245-ASA2,30 14Section 30 . 70.05 (5) (a) 1. of the statutes is amended to read:
AB245-ASA2,10,1715 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
16the total values established under ss. s. 70.32 and 70.34, but excluding
17manufacturing property subject to assessment under s. 70.995.
AB245-ASA2,31 18Section 31. 70.10 of the statutes is amended to read:
AB245-ASA2,11,2 1970.10 Assessment, when made, exemption. The assessor shall assess all
20real and personal taxable property as of the close of January 1 of each year. Except
21in cities of the 1st class and 2nd class cities that have a board of assessors under s.
2270.075, the assessment shall be finally completed before the first Monday in April.
23All real property conveyed by condemnation or in any other manner to the state, any
24county, city, village or town by gift, purchase, tax deed or power of eminent domain
25before January 2 in such year shall not be included in the assessment. Assessment

1of manufacturing property subject to s. 70.995 shall be made according to that
2section.
AB245-ASA2,32 3Section 32 . 70.11 (42) of the statutes is repealed.
AB245-ASA2,33 4Section 33 . 70.111 (28) of the statutes is created to read:
AB245-ASA2,11,85 70.111 (28) Business and manufacturing personal property. (a) Beginning
6with the property tax assessments applicable to the January 1, 2024, assessment
7year, personal property, as defined in s. 70.04, including steam and other vessels,
8furniture, and equipment.
AB245-ASA2,11,99 (b) The exemption under par. (a) does not apply to the following:
AB245-ASA2,11,1010 1. Property assessed as real property under s. 70.17 (3).
AB245-ASA2,11,1111 2. Property subject to taxation under s. 76.025 (2).
AB245-ASA2,11,1412 (c) A taxing jurisdiction may include the most recent valuation of personal
13property described under par. (a) that is located in the taxing jurisdiction for
14purposes of complying with debt limitations applicable to the jurisdiction.
AB245-ASA2,34 15Section 34. 70.119 (3) (c) of the statutes is amended to read:
AB245-ASA2,11,1916 70.119 (3) (c) “Municipality" means cities, villages, towns, counties, and
17metropolitan sewerage districts with general taxing authority, except that for
18distributions after December 31, 2023, “municipality” does not include counties and
19metropolitan sewerage districts
.
AB245-ASA2,35 20Section 35 . 70.13 (1) of the statutes is amended to read:
AB245-ASA2,12,221 70.13 (1) All For assessments made before January 1, 2024, all personal
22property shall be assessed in the assessment district where the same is located or
23customarily kept except as otherwise specifically provided. Personal property in
24transit within the state on the first day of January shall be assessed in the district
25in which the same is intended to be kept or located, and personal property having no

1fixed location shall be assessed in the district where the owner or the person in charge
2or possession thereof resides, except as provided in sub. (5).
AB245-ASA2,36 3Section 36 . 70.13 (2) of the statutes is amended to read:
AB245-ASA2,12,104 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
5in transit, which are to be sawed or manufactured in any mill in this state, shall be
6deemed located and shall be assessed in the district in which such mill is located.
7Saw logs or timber shall be deemed in transit when the same are being transported
8either by water or rail, but when such logs or timber are banked, decked, piled or
9otherwise temporarily stored for transportation in any district, they shall be deemed
10located, and shall be assessed in such district.
AB245-ASA2,37 11Section 37 . 70.13 (3) of the statutes is amended to read:
AB245-ASA2,12,2412 70.13 (3) On For assessments made before January 1, 2024, on or before the
13tenth day of January in each year the owner of logs or timber in transit shall furnish
14the assessor of the district in which the mill at which the logs or timber will be sawed
15or manufactured is located a verified statement of the amount, character and value
16of all the logs and timber in transit on the first day of January preceding, and the
17owner of the logs or timber shall furnish to the assessor of the district in which the
18logs and timber were located on the first day of January preceding, a like verified
19statement of the amount, character and value thereof. Any assessment made in
20accordance with the owner's statement shall be valid and binding on the owner
21notwithstanding any subsequent change as to the place where the same may be
22sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
23furnish the statement herein provided for, or shall intentionally make a false
24statement, that owner shall be subject to the penalties prescribed by s. 70.36.
AB245-ASA2,38 25Section 38 . 70.13 (7) of the statutes is amended to read:
AB245-ASA2,13,16
170.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
2removed from public lands during the year next preceding the first day of January
3or having been removed from such lands and in transit therefrom on the first day of
4January, shall be deemed located and assessed in the assessment district wherein
5such public lands are located and shall be assessed in no other assessment district.
6Saw logs or timber shall be deemed in transit when the same are being transported.
7On or before January 10 in each year the owner of such logs or timber shall furnish
8the assessor of the assessment district wherein they are assessable a verified
9statement of the amount, character and value of all such logs and timber. If the
10owner of any such logs or timber shall fail or refuse to furnish such statement or shall
11intentionally make a false statement, he or she is subject to the penalties prescribed
12by s. 70.36. This subsection shall supersede any provision of law in conflict
13therewith. The term “owner" as used in this subsection is deemed to mean the person
14owning the logs or timber at the time of severing. “Public lands" as used in this
15subsection shall mean lands owned by the United States of America, the state of
16Wisconsin or any political subdivision of this state.
AB245-ASA2,39 17Section 39. 70.15 (2) of the statutes is amended to read:
AB245-ASA2,14,418 70.15 (2) The owner of any steam vessel, barge, boat or other water craft,
19hailing from any port of this state, “and so employed regularly in interstate traffic,"
20desiring to comply with the terms of this section, shall annually, on or before the first
21day of January, file with the clerk of such town, village or city a verified statement,
22in writing, containing the name, port of hail, tonnage and name of owner of such
23steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
24treasury of such town, village or city a sum equal to one cent per net ton of the
25registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.

1All vessels, boats or other water craft not regularly employed in interstate traffic and
2all private yachts or pleasure boats belonging to inhabitants of this state, whether
3at home or abroad, shall be taxed as personal property for taxes levied before
4January 1, 2024
.
AB245-ASA2,40 5Section 40. 70.17 (1) of the statutes is amended to read:
AB245-ASA2,14,146 70.17 (1) Real property shall be entered in the name of the owner, if known to
7the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
8without any name. The person holding the contract or certificate of sale of any real
9property contracted to be sold by the state, but not conveyed, shall be deemed the
10owner for such purpose. The undivided real estate of any deceased person may be
11entered to the heirs of such person without designating them by name. The real
12estate of an incorporated company shall be entered in the same manner as that of an
13individual. Improvements on leased lands may be assessed either as real property
14or personal property.
AB245-ASA2,41 15Section 41 . 70.17 (3) of the statutes is created to read:
AB245-ASA2,15,816 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
17manufactured and mobile homes, not otherwise exempt from taxation under s.
1866.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
19improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
20on forest croplands, and buildings, improvements, and fixtures on managed forest
21lands shall be assessed as real property. If buildings, improvements, and fixtures,
22but not the underlying land, are leased to a person other than the landowner or if the
23buildings, improvements, and fixtures are owned by a person other than the
24landowner, the assessor may create a separate tax parcel for the buildings,
25improvements, and fixtures and assess the buildings, improvements, and fixtures as

1real property to the owner of the buildings, improvements, and fixtures. The
2assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
3improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
4on forest croplands, and buildings, improvements, and fixtures on managed forest
5lands and assess the buildings, improvements, and fixtures as real property to the
6owner of the buildings, improvements, and fixtures. For purposes of this subsection,
7“buildings, improvements and fixtures" does not include any property defined in s.
870.04.
AB245-ASA2,42 9Section 42 . 70.174 of the statutes is amended to read:
AB245-ASA2,15,14 1070.174 Improvements on government-owned land. Improvements made
11by any person on land within this state owned by the United States may shall be
12assessed either as real or personal property to the person making the same, if
13ascertainable, and otherwise to the occupant thereof or the person receiving benefits
14therefrom
, as provided under s. 70.17 (3).
AB245-ASA2,43 15Section 43 . 70.18 (1) of the statutes is amended to read:
AB245-ASA2,16,216 70.18 (1) Personal For assessments made before January 1, 2024, personal
17property shall be assessed to the owner thereof, except that when it is in the charge
18or possession of some person other than the owner it may be assessed to the person
19so in charge or possession of the same. Telegraph and telephone poles, posts, railroad
20ties, lumber, and all other manufactured forest products shall be deemed to be in the
21charge or possession of the person in occupancy or possession of the premises upon
22which the same shall be stored or piled, and the same shall be assessed to such
23person, unless the owner or some other person residing in the same assessment
24district, shall be actually and actively in charge and possession thereof, in which case
25it shall be assessed to such resident owner or other person so in actual charge or

1possession; but nothing contained in this subsection shall affect or change the rules
2prescribed in s. 70.13 respecting the district in which such property shall be assessed.
AB245-ASA2,44 3Section 44. 70.18 (2) of the statutes is amended to read:
AB245-ASA2,16,94 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
5and merchandise in storage in a commercial storage warehouse or on a public wharf
6shall be assessed to the owner thereof and not to the warehouse or public wharf, if
7the operator of the warehouse or public wharf furnishes to the assessor the names
8and addresses of the owners of all goods, wares and merchandise not exempt from
9taxation.
AB245-ASA2,45 10Section 45 . 70.19 of the statutes is amended to read:
AB245-ASA2,16,20 1170.19 Assessment, how made; liability and rights of representative. (1)
12When For assessments made before January 1, 2024, when personal property is
13assessed under s. 70.18 (1) to a person in charge or possession of the personal
14property other than the owner, the assessment of that personal property shall be
15entered upon the assessment roll separately from the assessment of that person's
16own personal property, adding to the person's name upon the tax roll words briefly
17indicating that the assessment is made to the person as the person in charge or
18possession of the property. The failure to enter the assessment separately or to
19indicate the representative capacity or other relationship of the person assessed
20shall not affect the validity of the assessment.
AB245-ASA2,17,10 21(2) The For assessments made before January 1, 2024, the person assessed
22under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
23person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
24the owner of the property for the amount of the taxes; has a lien for that amount upon
25the property with the rights and remedies for the preservation and enforcement of

1that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
2the property until the owner of the property pays the tax on the property or
3reimburses the person assessed for the tax. The lien and right of possession relate
4back and exist from the time that the assessment is made, but may be released and
5discharged by giving to the person assessed such undertaking or other indemnity as
6the person accepts or by giving the person assessed a bond in the amount and with
7the sureties as is directed and approved by the circuit court of the county in which
8the property is assessed, upon 8 days' notice to the person assessed. The bond shall
9be conditioned to hold the person assessed free and harmless from all costs, expense,
10liability, or damage by reason of the assessment.
AB245-ASA2,46 11Section 46 . 70.20 of the statutes is amended to read:
AB245-ASA2,17,25 1270.20 Owner's liability when personalty assessed to another; action to
13collect.
(1) When For assessments made before January 1, 2024, when personal
14property shall be assessed to some person in charge or possession thereof, other than
15the owner, such owner as well as the person so in charge or possession shall be liable
16for the taxes levied pursuant to such assessment; and the liability of such owner may
17be enforced in a personal action as for a debt. Such action may be brought in the name
18of the town, city or village in which such assessment was made, if commenced before
19the time fixed by law for the return of delinquent taxes, by direction of the treasurer
20or tax collector of such town, city or village. If commenced after such a return, it shall
21be brought in the name of the county or other municipality to the treasurer or other
22officer of which such return shall be made, by direction of such treasurer or other
23officer. Such action may be brought in any court of this state having jurisdiction of
24the amount involved and in which jurisdiction may be obtained of the person of such
25owner or by attachment of the property of such owner.
AB245-ASA2,18,10
1(2) The For assessments made before January 1, 2024, the remedy of
2attachment may be allowed in such action upon filing an affidavit of the officer by
3whose direction such action shall be brought, showing the assessment of such
4property in the assessment district, the amount of tax levied pursuant thereto, that
5the defendant was the owner of such property at the time as of which the assessment
6thereof was made, and that such tax remains unpaid in whole or in part, and the
7amount remaining unpaid. The proceedings in such actions and for enforcement of
8the judgment obtained therein shall be the same as in ordinary actions for debt as
9near as may be, but no property shall be exempt from attachment or execution issued
10upon a judgment against the defendant in such action.
AB245-ASA2,18,21 11(3) The For assessments made before January 1, 2024, and taxes levied before
12January 1, 2024, the
assessment and tax rolls in which such assessment and tax
13shall be entered shall be prima facie evidence of such assessment and tax and of the
14justice and regularity thereof; and the same, with proof of the ownership of such
15property by the defendant at the time as of which the assessment was made and of
16the nonpayment of such tax, shall be sufficient to establish the liability of the
17defendant. Such liability shall not be affected and such action shall not be defeated
18by any omission or irregularity in the assessment or tax proceedings not affecting the
19substantial justice and equity of the tax. The provisions of this section shall not
20impair or affect the remedies given by other provisions of law for the collection or
21enforcement of such tax against the person to whom the property was assessed.
AB245-ASA2,47 22Section 47 . 70.21 (1) of the statutes is amended to read:
Loading...
Loading...