AB245-engrossed,48,2119 a. The political subdivision's expenditures, not including capital expenditures
20or expenditures of grant moneys received from the state or federal government, for
21fire protective and emergency medical services.
AB245-engrossed,49,922 b. The number of full-time equivalent fire fighters and emergency medical
23services personnel employed by or assigned to the political subdivision, not including
24fire fighters and emergency medical services personnel whose positions are funded
25by grants received from the state or federal government. For volunteer fire and

1emergency medical services, those volunteer fire fighters and emergency medical
2services personnel who responded to at least 40 percent of calls to which volunteer
3fire protective or emergency medical services responded may be counted as full-time
4equivalent volunteer fire fighters and emergency medical services personnel under
5this subd. 2. b. The person in charge of providing fire protective and emergency
6medical services for the political subdivision may use any reasonable method of
7estimating the average number of full-time equivalent fire fighters and emergency
8medical services personnel employed by or assigned to the political subdivision for
9the year, but may consider only positions that are actually filled.
AB245-engrossed,49,1210 c. The level of training of and maintenance of licensure for fire fighters and
11emergency medical services personnel providing fire protective and emergency
12medical services within the political subdivision.
AB245-engrossed,49,1413 d. Response times for fire protective and emergency medical services
14throughout the political subdivision, adjusted for the location of calls for service.
AB245-engrossed,49,2215 (c) 1. Except for a political subdivision that made a certification under subds.
162. to 4., if a political subdivision failed to make a certification under par. (b) 1. or 2.
17in the previous year, in making the certification under par. (b) 1. or 2., the political
18subdivision shall certify that the political subdivision has maintained a level of law
19enforcement or fire protective and emergency medical service that is at least
20equivalent to that provided in the most recent year that the political subdivision
21made a certification under par. (b) 1. or 2. or to that provided in 2023, whichever year
22is most recent.
AB245-engrossed,50,323 2. A political subdivision that has consolidated its law enforcement services or
24fire protective or emergency medical services with another political subdivision or
25entered into a contract with a private entity to provide fire protective or emergency

1medical services may provide a certified statement to that effect in lieu of
2certification under par. (b) 1. or 2. This subdivision applies only to the year following
3consolidation or entry into a contract.
AB245-engrossed,50,84 3. A political subdivision that has newly established or joined a newly
5established law enforcement agency or fire protection or emergency medical service
6agency may provide a certified statement to that effect, in lieu of certification under
7par. (b) 1. or 2. This subdivision applies only to the year following establishment of
8the agency.
AB245-engrossed,50,119 4. If law enforcement services in a city, village, or town are provided solely by
10the county sheriff on a noncontractual basis, the city, village, or town may provide
11a certified statement to that effect, in lieu of certification under par. (b) 1.
AB245-engrossed,60 12Section 60 . 66.0608 (3) of the statutes is renumbered 66.0608 (3m) (b) and
13amended to read:
AB245-engrossed,50,1514 66.0608 (3m) (b) Limitations, requirements. An ordinance enacted under sub.
15(2)
par. (a) may include any of the following limitations or requirements:
AB245-engrossed,50,1716 1. A limit on the type and amount of funds that may be deposited into the
17account described under sub. (2) par. (a) 1.
AB245-engrossed,50,2018 2. A limit on the amount of withdrawals from the account described under sub.
19(2)
par. (a) 1. that may be made, and a limit on the purposes for which such
20withdrawals may be made.
AB245-engrossed,50,2221 3. Reporting and audit requirements that relate to the account described under
22sub. (2) par. (a) 1.
AB245-engrossed,61 23Section 61 . 66.0608 (4) of the statutes is renumbered 66.0608 (3m) (c) and
24amended to read:
AB245-engrossed,51,3
166.0608 (3m) (c) Ownership of funds. Notwithstanding an ordinance enacted
2under sub. (2) par. (a), volunteer funds shall remain the property of the municipality
3until the funds are disbursed.
AB245-engrossed,62 4Section 62 . 66.1105 (2) (d) of the statutes is repealed.
AB245-engrossed,63 5Section 63 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB245-engrossed,51,86 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
7resulting from the sale or lease as lessor by the city of real or personal property within
8a tax incremental district for consideration which is less than its cost to the city.
AB245-engrossed,64 9Section 64 . 66.1105 (2) (f) 2. e. of the statutes is amended to read:
AB245-engrossed,51,1510 66.1105 (2) (f) 2. e. For a tax incremental district in the city of Milwaukee, direct
11or indirect expenses related to developing, constructing, or operating a rail fixed
12guideway transportation system, as defined in s. 85.066 (1), in the city of Milwaukee.
13This subdivision 2. e. does not apply to the development or construction of a rail fixed
14guideway transportation system route traversing Clybourn Street and Michigan
15Street, referred to as the “Lakefront Line.”
AB245-engrossed,65 16Section 65 . 66.1105 (2) (i) 2. of the statutes is amended to read:
AB245-engrossed,51,2117 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
18and a developer regarding the tax incremental district entered into prior to April 5,
192018
the effective date of this subdivision .... [LRB inserts date], “tax increment”
20includes the amount that a taxing jurisdiction is obligated to attribute to a tax
21incremental district under s. 79.096 (3).
AB245-engrossed,65m 22Section 65m. 66.1105 (4m) (b) 2m. of the statutes is created to read:
AB245-engrossed,51,2523 66.1105 (4m) (b) 2m. For a tax incremental district created after December 31,
242024, at the time of approval under subd. 2., the board shall establish the year of
25expected termination of the tax incremental district.
AB245-engrossed,66
1Section 66. 66.1105 (5) (j) of the statutes is created to read:
AB245-engrossed,52,82 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
3form prescribed by the department of revenue, the department shall recalculate the
4base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
5to remove the value of the personal property. A request received under this
6paragraph no later than October 31 is effective in the year following the year in which
7the request is made. A request received after October 31 is effective in the 2nd year
8following the year in which the request is made.
AB245-engrossed,66m 9Section 66m. 66.1105 (6m) (c) 8. of the statutes is amended to read:
AB245-engrossed,52,1210 66.1105 (6m) (c) 8. The value of new construction in the tax incremental
11district, less and the value of improvements removed from the tax incremental
12district.
AB245-engrossed,67 13Section 67 . 66.1106 (1) (k) of the statutes is amended to read:
AB245-engrossed,52,1514 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
15located in an environmental remediation tax incremental district.
AB245-engrossed,68 16Section 68 . 66.1106 (4) (e) of the statutes is created to read:
AB245-engrossed,52,2317 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
18subdivision, in a form prescribed by the department of revenue, the department shall
19recalculate the base value of a tax incremental district affected by 2023 Wisconsin
20Act .... (this act) to remove the value of the personal property. A request received
21under this paragraph no later than October 31 is effective in the year following the
22year in which the request is made. A request received after October 31 is effective
23in the 2nd year following the year in which the request is made.
AB245-engrossed,69 24Section 69 . 70.015 of the statutes is created to read:
AB245-engrossed,53,2
170.015 Sunset. Beginning with the property tax assessments as of January
21, 2024, no tax shall be levied under this chapter on personal property.
AB245-engrossed,70 3Section 70 . 70.02 of the statutes is amended to read:
AB245-engrossed,53,8 470.02 Definition of general property. General property is all the taxable
5real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
6under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
7includes manufacturing property subject to s. 70.995, but assessment of that
8property shall be made according to s. 70.995.
AB245-engrossed,71 9Section 71 . 70.04 (1r) of the statutes is amended to read:
AB245-engrossed,53,1510 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
11lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
12home or abroad; ferry boats, including the franchise for running the same; ice cut and
13stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
14machinery and equipment as defined in s. 70.11 (27), and entire property of
15companies defined in s. 76.28 (1), located entirely within one taxation district
.
AB245-engrossed,72 16Section 72 . 70.043 of the statutes is repealed.
AB245-engrossed,73 17Section 73 . 70.05 (5) (a) 1. of the statutes is amended to read:
AB245-engrossed,53,2018 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
19the total values established under ss. s. 70.32 and 70.34, but excluding
20manufacturing property subject to assessment under s. 70.995.
AB245-engrossed,74 21Section 74 . 70.10 of the statutes is amended to read:
AB245-engrossed,54,5 2270.10 Assessment, when made, exemption. The assessor shall assess all
23real and personal taxable property as of the close of January 1 of each year. Except
24in cities of the 1st class and 2nd class cities that have a board of assessors under s.
2570.075, the assessment shall be finally completed before the first Monday in April.

1All real property conveyed by condemnation or in any other manner to the state, any
2county, city, village or town by gift, purchase, tax deed or power of eminent domain
3before January 2 in such year shall not be included in the assessment. Assessment
4of manufacturing property subject to s. 70.995 shall be made according to that
5section.
AB245-engrossed,75 6Section 75 . 70.11 (42) of the statutes is repealed.
AB245-engrossed,76 7Section 76 . 70.111 (28) of the statutes is created to read:
AB245-engrossed,54,118 70.111 (28) Business and manufacturing personal property. (a) Beginning
9with the property tax assessments applicable to the January 1, 2024, assessment
10year, personal property, as defined in s. 70.04, including steam and other vessels,
11furniture, and equipment.
AB245-engrossed,54,1212 (b) The exemption under par. (a) does not apply to the following:
AB245-engrossed,54,1313 1. Property assessed as real property under s. 70.17 (3).
AB245-engrossed,54,1414 2. Property subject to taxation under s. 76.025 (2).
AB245-engrossed,54,1715 (c) A taxing jurisdiction may include the most recent valuation of personal
16property described under par. (a) that is located in the taxing jurisdiction for
17purposes of complying with debt limitations applicable to the jurisdiction.
AB245-engrossed,77 18Section 77 . 70.119 (3) (c) of the statutes is amended to read:
AB245-engrossed,54,2219 70.119 (3) (c) “Municipality" means cities, villages, towns, counties, and
20metropolitan sewerage districts with general taxing authority, except that for
21distributions after December 31, 2023, “municipality” does not include counties and
22metropolitan sewerage districts
.
AB245-engrossed,78 23Section 78 . 70.13 (1) of the statutes is amended to read:
AB245-engrossed,55,524 70.13 (1) All For assessments made before January 1, 2024, all personal
25property shall be assessed in the assessment district where the same is located or

1customarily kept except as otherwise specifically provided. Personal property in
2transit within the state on the first day of January shall be assessed in the district
3in which the same is intended to be kept or located, and personal property having no
4fixed location shall be assessed in the district where the owner or the person in charge
5or possession thereof resides, except as provided in sub. (5).
AB245-engrossed,79 6Section 79 . 70.13 (2) of the statutes is amended to read:
AB245-engrossed,55,137 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
8in transit, which are to be sawed or manufactured in any mill in this state, shall be
9deemed located and shall be assessed in the district in which such mill is located.
10Saw logs or timber shall be deemed in transit when the same are being transported
11either by water or rail, but when such logs or timber are banked, decked, piled or
12otherwise temporarily stored for transportation in any district, they shall be deemed
13located, and shall be assessed in such district.
AB245-engrossed,80 14Section 80 . 70.13 (3) of the statutes is amended to read:
AB245-engrossed,56,215 70.13 (3) On For assessments made before January 1, 2024, on or before the
16tenth day of January in each year the owner of logs or timber in transit shall furnish
17the assessor of the district in which the mill at which the logs or timber will be sawed
18or manufactured is located a verified statement of the amount, character and value
19of all the logs and timber in transit on the first day of January preceding, and the
20owner of the logs or timber shall furnish to the assessor of the district in which the
21logs and timber were located on the first day of January preceding, a like verified
22statement of the amount, character and value thereof. Any assessment made in
23accordance with the owner's statement shall be valid and binding on the owner
24notwithstanding any subsequent change as to the place where the same may be
25sawed or manufactured. If the owner of the logs or timber shall fail or refuse to

1furnish the statement herein provided for, or shall intentionally make a false
2statement, that owner shall be subject to the penalties prescribed by s. 70.36.
AB245-engrossed,81 3Section 81 . 70.13 (7) of the statutes is amended to read:
AB245-engrossed,56,194 70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
5removed from public lands during the year next preceding the first day of January
6or having been removed from such lands and in transit therefrom on the first day of
7January, shall be deemed located and assessed in the assessment district wherein
8such public lands are located and shall be assessed in no other assessment district.
9Saw logs or timber shall be deemed in transit when the same are being transported.
10On or before January 10 in each year the owner of such logs or timber shall furnish
11the assessor of the assessment district wherein they are assessable a verified
12statement of the amount, character and value of all such logs and timber. If the
13owner of any such logs or timber shall fail or refuse to furnish such statement or shall
14intentionally make a false statement, he or she is subject to the penalties prescribed
15by s. 70.36. This subsection shall supersede any provision of law in conflict
16therewith. The term “owner" as used in this subsection is deemed to mean the person
17owning the logs or timber at the time of severing. “Public lands" as used in this
18subsection shall mean lands owned by the United States of America, the state of
19Wisconsin or any political subdivision of this state.
AB245-engrossed,82 20Section 82 . 70.15 (2) of the statutes is amended to read:
AB245-engrossed,57,721 70.15 (2) The owner of any steam vessel, barge, boat or other water craft,
22hailing from any port of this state, “and so employed regularly in interstate traffic,"
23desiring to comply with the terms of this section, shall annually, on or before the first
24day of January, file with the clerk of such town, village or city a verified statement,
25in writing, containing the name, port of hail, tonnage and name of owner of such

1steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
2treasury of such town, village or city a sum equal to one cent per net ton of the
3registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
4All vessels, boats or other water craft not regularly employed in interstate traffic and
5all private yachts or pleasure boats belonging to inhabitants of this state, whether
6at home or abroad, shall be taxed as personal property for taxes levied before
7January 1, 2024
.
AB245-engrossed,83 8Section 83 . 70.17 (1) of the statutes is amended to read:
AB245-engrossed,57,179 70.17 (1) Real property shall be entered in the name of the owner, if known to
10the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
11without any name. The person holding the contract or certificate of sale of any real
12property contracted to be sold by the state, but not conveyed, shall be deemed the
13owner for such purpose. The undivided real estate of any deceased person may be
14entered to the heirs of such person without designating them by name. The real
15estate of an incorporated company shall be entered in the same manner as that of an
16individual. Improvements on leased lands may be assessed either as real property
17or personal property.
AB245-engrossed,84 18Section 84 . 70.17 (3) of the statutes is created to read:
AB245-engrossed,58,1119 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
20manufactured and mobile homes, not otherwise exempt from taxation under s.
2166.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
22improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
23on forest croplands, and buildings, improvements, and fixtures on managed forest
24lands shall be assessed as real property. If buildings, improvements, and fixtures,
25but not the underlying land, are leased to a person other than the landowner or if the

1buildings, improvements, and fixtures are owned by a person other than the
2landowner, the assessor may create a separate tax parcel for the buildings,
3improvements, and fixtures and assess the buildings, improvements, and fixtures as
4real property to the owner of the buildings, improvements, and fixtures. The
5assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
6improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
7on forest croplands, and buildings, improvements, and fixtures on managed forest
8lands and assess the buildings, improvements, and fixtures as real property to the
9owner of the buildings, improvements, and fixtures. For purposes of this subsection,
10“buildings, improvements and fixtures" does not include any property defined in s.
1170.04.
AB245-engrossed,85 12Section 85 . 70.174 of the statutes is amended to read:
AB245-engrossed,58,17 1370.174 Improvements on government-owned land. Improvements made
14by any person on land within this state owned by the United States may shall be
15assessed either as real or personal property to the person making the same, if
16ascertainable, and otherwise to the occupant thereof or the person receiving benefits
17therefrom
, as provided under s. 70.17 (3).
AB245-engrossed,86 18Section 86 . 70.18 (1) of the statutes is amended to read:
AB245-engrossed,59,519 70.18 (1) Personal For assessments made before January 1, 2024, personal
20property shall be assessed to the owner thereof, except that when it is in the charge
21or possession of some person other than the owner it may be assessed to the person
22so in charge or possession of the same. Telegraph and telephone poles, posts, railroad
23ties, lumber, and all other manufactured forest products shall be deemed to be in the
24charge or possession of the person in occupancy or possession of the premises upon
25which the same shall be stored or piled, and the same shall be assessed to such

1person, unless the owner or some other person residing in the same assessment
2district, shall be actually and actively in charge and possession thereof, in which case
3it shall be assessed to such resident owner or other person so in actual charge or
4possession; but nothing contained in this subsection shall affect or change the rules
5prescribed in s. 70.13 respecting the district in which such property shall be assessed.
AB245-engrossed,87 6Section 87 . 70.18 (2) of the statutes is amended to read:
AB245-engrossed,59,127 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
8and merchandise in storage in a commercial storage warehouse or on a public wharf
9shall be assessed to the owner thereof and not to the warehouse or public wharf, if
10the operator of the warehouse or public wharf furnishes to the assessor the names
11and addresses of the owners of all goods, wares and merchandise not exempt from
12taxation.
AB245-engrossed,88 13Section 88 . 70.19 of the statutes is amended to read:
AB245-engrossed,59,23 1470.19 Assessment, how made; liability and rights of representative. (1)
15When For assessments made before January 1, 2024, when personal property is
16assessed under s. 70.18 (1) to a person in charge or possession of the personal
17property other than the owner, the assessment of that personal property shall be
18entered upon the assessment roll separately from the assessment of that person's
19own personal property, adding to the person's name upon the tax roll words briefly
20indicating that the assessment is made to the person as the person in charge or
21possession of the property. The failure to enter the assessment separately or to
22indicate the representative capacity or other relationship of the person assessed
23shall not affect the validity of the assessment.
AB245-engrossed,60,13 24(2) The For assessments made before January 1, 2024, the person assessed
25under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The

1person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
2the owner of the property for the amount of the taxes; has a lien for that amount upon
3the property with the rights and remedies for the preservation and enforcement of
4that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
5the property until the owner of the property pays the tax on the property or
6reimburses the person assessed for the tax. The lien and right of possession relate
7back and exist from the time that the assessment is made, but may be released and
8discharged by giving to the person assessed such undertaking or other indemnity as
9the person accepts or by giving the person assessed a bond in the amount and with
10the sureties as is directed and approved by the circuit court of the county in which
11the property is assessed, upon 8 days' notice to the person assessed. The bond shall
12be conditioned to hold the person assessed free and harmless from all costs, expense,
13liability, or damage by reason of the assessment.
AB245-engrossed,89 14Section 89 . 70.20 of the statutes is amended to read:
AB245-engrossed,61,3 1570.20 Owner's liability when personalty assessed to another; action to
16collect.
(1) When For assessments made before January 1, 2024, when personal
17property shall be assessed to some person in charge or possession thereof, other than
18the owner, such owner as well as the person so in charge or possession shall be liable
19for the taxes levied pursuant to such assessment; and the liability of such owner may
20be enforced in a personal action as for a debt. Such action may be brought in the name
21of the town, city or village in which such assessment was made, if commenced before
22the time fixed by law for the return of delinquent taxes, by direction of the treasurer
23or tax collector of such town, city or village. If commenced after such a return, it shall
24be brought in the name of the county or other municipality to the treasurer or other
25officer of which such return shall be made, by direction of such treasurer or other

1officer. Such action may be brought in any court of this state having jurisdiction of
2the amount involved and in which jurisdiction may be obtained of the person of such
3owner or by attachment of the property of such owner.
AB245-engrossed,61,13 4(2) The For assessments made before January 1, 2024, the remedy of
5attachment may be allowed in such action upon filing an affidavit of the officer by
6whose direction such action shall be brought, showing the assessment of such
7property in the assessment district, the amount of tax levied pursuant thereto, that
8the defendant was the owner of such property at the time as of which the assessment
9thereof was made, and that such tax remains unpaid in whole or in part, and the
10amount remaining unpaid. The proceedings in such actions and for enforcement of
11the judgment obtained therein shall be the same as in ordinary actions for debt as
12near as may be, but no property shall be exempt from attachment or execution issued
13upon a judgment against the defendant in such action.
AB245-engrossed,61,24 14(3) The For assessments made before January 1, 2024, and taxes levied before
15January 1, 2024, the
assessment and tax rolls in which such assessment and tax
16shall be entered shall be prima facie evidence of such assessment and tax and of the
17justice and regularity thereof; and the same, with proof of the ownership of such
18property by the defendant at the time as of which the assessment was made and of
19the nonpayment of such tax, shall be sufficient to establish the liability of the
20defendant. Such liability shall not be affected and such action shall not be defeated
21by any omission or irregularity in the assessment or tax proceedings not affecting the
22substantial justice and equity of the tax. The provisions of this section shall not
23impair or affect the remedies given by other provisions of law for the collection or
24enforcement of such tax against the person to whom the property was assessed.
AB245-engrossed,90 25Section 90 . 70.21 (1) of the statutes is amended to read:
AB245-engrossed,62,5
170.21 (1) Except For assessments made before January 1, 2024, except as
2provided in sub. (2), the personal property of a partnership may be assessed in the
3names of the persons composing the partnership, so far as known or in the firm name
4or title under which the partnership business is conducted, and each partner shall
5be liable for the taxes levied on the partnership's personal property.
AB245-engrossed,91 6Section 91 . 70.21 (1m) (intro.) of the statutes is amended to read:
AB245-engrossed,62,97 70.21 (1m) (intro.) Undistributed For assessments made before January 1,
82024, undistributed
personal property belonging to the estate of a decedent shall be
9assessed as follows:
AB245-engrossed,92 10Section 92 . 70.21 (2) of the statutes is amended to read:
AB245-engrossed,62,1411 70.21 (2) The For assessments made before January 1, 2024, the personal
12property of a limited liability partnership shall be assessed in the name of the
13partnership, and each partner shall be liable for the taxes levied thereon only to the
14extent permitted under s. 178.0306.
AB245-engrossed,93 15Section 93 . 70.22 (1) of the statutes is amended to read:
AB245-engrossed,63,216 70.22 (1) In For assessments made before January 1, 2024, in case one or more
17of 2 or more personal representatives or trustees of the estate of a decedent who died
18domiciled in this state are not residents of the state, the taxable personal property
19belonging to the estate shall be assessed to the personal representatives or trustees
20residing in this state. In case there are 2 or more personal representatives or trustees
21of the same estate residing in this state, but in different taxation districts, the
22assessment of the taxable personal property belonging to the estate shall be in the
23names of all of the personal representatives or trustees of the estate residing in this
24state. In case no personal representative or trustee resides in this state, the taxable
25personal property belonging to the estate may be assessed in the name of the

1personal representative or trustee, or in the names of all of the personal
2representatives or trustees if there are more than one, or in the name of the estate.
AB245-engrossed,94 3Section 94 . 70.22 (2) (a) of the statutes is amended to read:
AB245-engrossed,63,84 70.22 (2) (a) The For taxes levied before January 1, 2024, the taxes imposed
5pursuant to an assessment under sub. (1) may be enforced as a claim against the
6estate, upon presentation of a claim for the taxes by the treasurer of the taxation
7district to the court in which the proceedings for the probate of the estate are
8pending. Upon due proof, the court shall allow and order the claim to be paid.
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