Note: Subdivides provision and replaces parentheses and language for greater readability for conformity with current style.
225,276
Section 276
. 66.94 (37) (b) 1. b. of the statutes is created to read:
66.94 (37) (b) 1. b. Experience.
Note: See the previous section of this bill.
225,277
Section 277
. 66.945 (2m) of the statutes is amended to read:
66.945 (2m) Limitation on territory. No regional planning commission may be created to include territory located in 3 or more uniform state districts as established by 1970 executive order 22 (dated August 24, 1970). Any existing regional planning commission which includes territory located in 3 or more such uniform state districts shall be dissolved no later than December 31, 1972.
Note: Replaces parentheses for greater conformity with current style.
Note: Subdivides provision and replaces parentheses for greater conformity with current style.
225,278
Section 278
. 66.945 (3) (b) 2. of the statutes is renumbered 66.945 (3) (b) 2. (intro.) and amended to read:
66.945 (3) (b) 2. (intro.) For regions that include land in only one county, the commission shall consist of 3 the following:
a. Three members appointed by the county board
; and 3.
b. Three members appointed by the governing body of each city, village and town in the region having a population of 20,000 or more (if. If there is no city, village or town having a population of 20,000 or more, the governor shall appoint one member from each city, village or town with a population of 5,000 or more within the region); and in addition 3. All governor appointees under this subd. 2. b. shall be persons who have experience in local government in elective or appointive offices or who are professionally engaged in advising local governmental units in the fields of land-use planning, transportation, law, finance or engineering.
c. Three members shall be appointed at large by the governor. All governor appointees under this subd. 2. c. shall be persons who have experience in local government in elective or appointive offices or who are professionally engaged in advising local governmental units in the fields of land-use planning, transportation, law, finance or engineering.
Note: Renumbers provision and rearranges text for greater conformity with current style.
225,279
Section 279
. 67.03 (3) of the statutes is amended by replacing “incumbered" with “encumbered" and by replacing “incumbrance" with “encumbrance", in 2 places.
Note: Inserts preferred spelling.
225,280
Section 280
. 67.10 (5) (b) of the statutes is amended by replacing “nine" with “9".
Note: Replaces word form of number with digit for greater conformity with current style.
225,281
Section 281
. 69.12 (1) of the statutes is amended by replacing “subject of vital record" with “subject of the vital record".
Note: Inserts missing “the".
225,282
Section 282
. 70.03 (title) of the statutes is amended to read:
70.03 (title) Definition of real property.
Note: Inserts missing “of ".
225,283
Section 283
. 70.04 (title) of the statutes is amended to read:
70.04 (title) Definition of personal property.
Note: Inserts missing “of".
225,284
Section 284
. 70.09 (title) of the statutes is amended to read:
70.09 (title) Official real property lister; blanks forms for officers.
Note: Replaces “blanks" with “forms" to conform the title to statute text.
225,285
Section 285
. 70.115 of the statutes is amended to read:
70.115 Taxation of real estate held by investment board. All real estate owned or held by any of the funds invested by the investment board (, other than the constitutional trust funds), shall be assessed and taxed in the same manner as privately owned real estate. Such taxes shall be paid out of the fund to which the lands belong or for whose benefit they are held. If such taxes are not paid, the real estate shall be subject to inclusion in a tax certificate under s. 74.57 as are privately owned lands.
Note: Replaces parentheses and language for greater conformity with current style.
225,286
Section 286
. 70.13 (5) of the statutes is amended to read:
70.13 (5) As between school districts, the location of personal property for taxation shall be determined by the same rules as between assessment districts; provided, that whenever the owner or occupant shall reside upon any contiguous tracts or parcels of land which shall lie in two 2 or more assessment districts, then the farm implements, livestock, and farm products of such the owner or occupant used, kept, or being upon such the contiguous tracts or parcels of land, shall be assessed in the assessment district where such that personal property is customarily kept.
Note: Replaces language for greater conformity with current style.
225,287
Section 287
. 70.375 (1) (b) 1. b. of the statutes is amended to read:
70.375 (1) (b) 1. b. In the case of lead, zinc, copper, gold, silver, uranium and other ores or minerals that are not customarily sold in the form of the crude mineral product; crushing, grinding and beneficiation by concentration by means of gravity, flotation, amalgamation, electrostatic or magnetic processes, cyanidation, leaching, crystallization or precipitation (; not including electrolytic deposition, roasting, thermal or electric smelting or refining); or by substantially equivalent processes or by a combination of processes used in the separation or extraction of the products from other material taken out of the mine or out of another natural deposit.
Note: Replaces parentheses for greater conformity with current style.
225,288
Section 288
. 70.57 (1) of the statutes is renumbered 70.57 (1) (a) and amended to read:
70.57 (1) (a) The department of revenue before August 15 of each year shall complete the valuation of the property of each county and taxation district of the state. From all the sources of information accessible to it the department shall determine and assess by class the value of all property subject to general property taxation in each county and taxation district. If the department is satisfied that the assessment by a county assessor under s. 70.99 is at full value, it may adopt that value as the state's full value. It
(b) The department shall set down a list of all the counties and taxation districts and opposite to the name of each county and taxation district the valuation determined by the department, which shall be the full value according to its best judgment.
(c) There shall also be prepared a list of all the counties of the state, with opposite the name of each county the valuation determined, which for each county listed opposite the name of the county. The list shall be certified by the secretary of revenue as the assessment of the counties of the state made by the department, and be delivered to the department of administration.
(d) In any case where the department, through mistake or inadvertence, has assessed to any county or taxation district, in the current year or in the previous year, a greater or less valuation for any year than should have been assessed, it shall correct the error by adding to or subtracting from (. The department shall add or subtract, as the case may be), from the valuation of the county or taxation district, as determined by it the department at the assessment in the year after the error is discovered, the amount omitted from or added to the true valuation of the county in the former assessment in consequence of the error, and the. The result shall be taken as the full value of the county for the latter year and a final correction of the error.
Note: Subdivides provision, reorders and replaces language and replaces parentheses for greater readability and conformity with current style.
225,289
Section 289
. 72.35 (1) of the statutes is amended to read:
72.35 (1) Arbitration agreement. When the department and the taxing authority of another state each claim that a decedent was a resident of its state on the date of his the decedent's death, the department may make a written agreement with the other taxing authority and with the personal representative, special administrator or trustee, to a) settle the dispute, or b) submit the controversy to a panel consisting of any uneven number of arbitrators. Parties to the agreement shall select the arbitrators.
Note: Renders provision gender neutral and conforms numbering to current style.
225,290
Section 290
. 72.35 (5) of the statutes is amended to read:
72.35 (5) Determination of residence. The panel, by majority vote, shall determine the residence of the decedent on the date of his the decedent's death. This determination shall be final only for purposes of imposing and collecting death taxes.
Note: Renders provision gender neutral.
225,291
Section 291
. 75.12 (1) of the statutes is amended by replacing “incumbered" with “encumbered".
Note: Inserts preferred spelling.
225,292
Section 292
. 75.521 (15) of the statutes is repealed.
Note: Deletes obsolete effective date provision.
225,293
Section 293
. 76.02 (5) of the statutes is amended to read:
76.02 (5) Any person, association, company or corporation (, not being a railroad company as defined in sub. (2)), owning any cars known as dining, buffet, chair, parlor or sleeping cars which are used upon railroads within this state, unless the ownership of such
those cars be is identical with that of the railroads on which they are operated, shall be deemed considered a sleeping car company.
Note: Replaces parentheses and language for greater conformity with current style.
225,294
Section 294
. 76.09 of the statutes is amended to read:
76.09 Assessment of omitted property. Any property subject to assessment under this subchapter which has been omitted from assessment or which has not been included in any assessment already made in any of the 5 next previous years by mistake or inadvertence unless previously reassessed for the same year or years, shall be entered by the department upon its assessment and tax roll once additionally for each year so omitted, designating each such additional entry as omitted for the year 19 .... , (giving year of omission) and fixing the valuation and tax to each entry for a former year as the same should then have been assessed according to the best judgment of the department. The proceedings related to such
an assessment under this section shall be had and hearings given as far as practicable in accordance with this subchapter.
Note: Replaces parentheses and language for greater conformity with current style.
225,295
Section 295
. 76.38 (4) (a) (intro.) of the statutes is amended to read:
76.38 (4) (a) (intro.) Except as provided in sub. (6), every Every telephone company operating one or more telephone exchanges shall pay an annual license fee equal to the following percentages of its total gross revenues in this state for local and rural exchange service:
Note: Section 78.38 (6) was repealed by 1993 Wis. Act 205.
225,296
Section 296
. 76.38 (4) (b) (intro.) of the statutes is amended to read:
76.38 (4) (b) (intro.) Except as provided in sub. (6), every Every telephone company operating a toll line or toll lines or furnishing toll service shall pay an annual license fee equal to the following percentages of its total gross revenues in this state for toll business:
Note: Section 78.38 (6) was repealed by 1993 Wis. Act 205.
225,297
Section 297
. 77.52 (14) of the statutes is renumbered 77.52 (14) (a) (intro.) and amended to read:
77.52 (14) (a) (intro.) The certificate referred to in sub. (13) relieves the seller from the burden of proof only if a) any of the following is true:
1. The certificate is taken in good faith from a person who is engaged as a seller of tangible personal property or taxable services and who holds the permit provided for in sub. (9) and who, at the time of purchasing the tangible personal property or services, intends to sell it in the regular course of operations or is unable to ascertain at the time of purchase whether the property or service will be sold or will be used for some other purpose, or b) if.
2. The certificate is taken in good faith from a person claiming exemption.
(b) The certificate referred to in sub. (13) shall be signed by and bear the name and address of the purchaser, and shall indicate the general character of the tangible personal property or service sold by the purchaser and the basis for the claimed exemption. The certificate shall be in such form as the department prescribes.
Note: Subdivides provision for greater readability and conformity with current style.
225,298
Section 298
. 77.54 (20) (a) of the statutes is renumbered 77.54 (20) (a) (intro.) and amended to read:
77.54 (20) (a) (intro.) “Food", “food products" and “beverages" include, by way of illustration and not of limitation, milk the following:
1. Milk and milk products, cereal
.
2. Cereal and cereal products (
, including meal, grits, flour, bread and other bakery products), meats.
3. Meats and meat products, fish and.
4. Fish, fish products,
and seafoods, poultry.
5. Poultry and poultry products, vegetables.
6. Vegetables and vegetable juices, fruits.
7. Fruit and fruit juices as defined in ch. 97, 1967 stats., canned
8. Canned goods (, including jams, jellies and preserves), nuts.
9. Nuts, berries, and melons, sugar,.
10. Sugar and salt, coffee.
11. Coffee, coffee substitutes, tea, and cocoa, condiments, spices, spreads,.
14. Spreads and relishes, desserts, flavoring, oleomargarine,.
17. Oleomargarine and shortening, candy,.
18. Candy and confections, dietary foods,.
19. Dietary foods and health supplements, or any.
