1995 Wisconsin Act 27

71.93 (1) (a) 4. An amount that the department of industry, labor and human relations may recover under s. 49.125 or 49.195 (3), if the department of industry, labor and human relations has certified the amount under s. 49.85.

27,3429m Section 3429m. 71.935 of the statutes is created to read:

71.935 Setoffs for municipalities and counties. (1) In this section:

(a) “Debt" means an unpaid fine, fee, restitution or forfeiture of at least $20.

(b) “Debtor" means a person who owes a debt to a municipality or county.

(c) “Department" means the department of revenue.

(d) “Refund" has the meaning given under s. 71.93 (1) (d).

(2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal. The department shall establish an appeals process. At the time of certification, the municipality or county shall furnish to the department the name and social security number of each individual debtor and the name and federal employer identification number of each other debtor.

(3) If the debt remains uncollected and the debtor does not appeal or loses the appeal, the department shall set off the debt against any refund that is owed to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county.

(4) Within 30 days after the end of each calendar quarter, the department shall settle with each municipality and county for the amounts that the department setoff for the municipality or county during that calendar quarter.

(5) At the time of each settlement, each municipality and county shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs under this section and shall adjust its subsequent charges to each municipality and county to reflect that experience.

27,3430 Section 3430 . 72.22 (1) and (3) of the statutes are amended to read:

72.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed by this chapter is due and payable on the date 9 months after the decedent's death.

(3) Payment. Payments must be made to the department. Full Except as provided in s. 72.225, full payment shall accompany the estate tax return. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.

27,3431 Section 3431 . 72.225 of the statutes is created to read:

72.225 Instalment payments; closely held businesses. (1) If a percentage of the federal tax on an estate may be paid in instalments under section 6166 of the internal revenue code, the same percentage of the taxes under this chapter may be paid under the same instalment schedule if written notice of the election to pay in instalments is given to the department within 9 months after the decedent's death. The provisions on acceleration under section 6166 (g) of the internal revenue code apply to payments under this section. The interest rate on payments is 12% and is calculated from the date of death.

(2) Upon the filing of a notice under sub. (1), distributees of real estate shall provide the department a certified copy of a lien for unpaid taxes and interest on the property to secure payment, and shall record the lien in the office of the register of deeds of the county in which the property is located. Distributees of personal property, upon the filing of a notice under sub. (1), shall either provide a lien or provide the department a financial guarantee bond equal to the estimated tax and interest elected to be paid under sub. (1) to secure payment if the tax has not been determined. Upon determination of the tax, distributees of personal property shall provide a lien or provide a financial guarantee bond sufficient to secure payment of the tax and interest or pay the department the excess over the amount of tax and interest secured by the bond. The department may accept a lien affecting only part of the property if there is sufficient security to secure payment of the tax. Any distributee who fails to provide the security required under this subsection or who disposes of one-third or more of the property on which the tax is secured under this subsection, shall pay the tax in full.

27,3432 Section 3432 . 72.23 of the statutes is amended to read:

72.23 (title) Interest Acceleration and interest. If the tax imposed by this chapter is not paid with 9 months of the decedent's date of death when it is due under s. 72.22, interest is due and payable at the rate of 12% per year from date of death. In computing time under this section, the day of death is excluded. If any payment of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax and interest shall be paid upon notice by the department.

27,3434g Section 3434g. 73.03 (2a) of the statutes is amended to read:

73.03 (2a) To prepare, have published and distribute to each county having a county assessor system under s. 70.99 and to each town, city and village in the state for the use of assessors, assessment personnel and the public detailed assessment manuals, except that if an assessor is hired by more than one county, town, city or village the department shall provide that assessor with only one cost component of the manual rather than providing the cost component of the manual to each county, town, city or village that hires that assessor. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information deemed valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its actual or estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing between land and improvements to land. The cost of the development, preparation, publication and distribution of the manual and of revisions and amendments to it shall be borne by the assessment districts and requesters at an individual volume cost or a subscription cost as determined by the department. All receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the 4th Monday in August, certify past-due accounts and include them in the next apportionment of state special charges to counties and municipalities under s. 70.60. If the department provides an assessment manual to an assessor who is hired by more than one unit of government, those units of government shall each pay an equal share of the cost of that manual. The department may provide free assessment manuals to other state agencies or exchange them at no cost with agencies of other states or of the federal government for similar information or publications.

27,3437 Section 3437 . 73.03 (28m) of the statutes is created to read:

73.03 (28m) To enter into contracts for database and data processing services for audits of occasional sales of motor vehicles.

27,3438 Section 3438 . 73.03 (33m) of the statutes is amended to read:

73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $25 or 4.5% $35 or 6.5% of the taxes, fees, interest and penalties owed; as of the due date specified in the assessment, notice of amount due or notice of redetermination; on that account, whichever is greater.

27,3438m Section 3438m. 73.03 (35) of the statutes is amended to read:

73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) or (2ds), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) if granting the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring the total of the credits granted to that claimant under that subsection s. 560.75 (9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

27,3439 Section 3439 . 73.03 (46) of the statutes is amended to read:

73.03 (46) In each school year, to determine and certify to the state superintendent of public instruction the rate for determining the primary secondary ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and annually thereafter to determine and certify to the state superintendent of public instruction the rate for determining minimum aid payments under s. 121.10 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.

27,3439m Section 3439m. 73.03 (49) of the statutes is created to read:

73.03 (49) To appoint a farmland advisory council that shall remain in existence until December 31, 2008, and that shall do the following:

(a) Advise the department of revenue on the supplement to the assessment manual's guidelines for assessing agricultural land, and on rules to implement use-value assessment of agricultural land and to reduce expansion of urban sprawl.

(b) Recommend to the legislature an appropriate penalty for converting agricultural land to another use to discourage urban sprawl.

(bm) Create a review process for objections to use-value assessment.

(c) Annually report to the legislature on the usefulness of use-value assessment as a way to preserve farmland and to reduce the conversion of farmland to other uses.

(d) Recommend a method to adjust the shared revenue formula and other formulas one factor of which is equalized value to compensate counties, municipalities and school districts that are adversely affected by use-value assessment.

(dg) Calculate the federal land bank's 5-year average capitalization rate and per-acre values based on actual or estimated income generated from rental for agricultural use.

(dm) Carry out its duties in cooperation with the strategic growth task force of the governor's land use council.

(e) Include the following members , who shall serve until December 31, 2008, or until resignation:

1. The secretary of revenue, who shall serve as a nonvoting chairperson.

2. An agribusiness person.

3. A person knowledgeable about agricultural lending practices.

4. An agricultural economist employed by the University of Wisconsin System.

5. A mayor of a city that has a population of more than 40,000.

6. An expert in the environment.

7. A nonagricultural business person.

8. A professor of urban studies.

9. A farmer.

27,3440m Section 3440m. 73.03 (50) of the statutes is created to read:

73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.

27,3441 Section 3441 . 73.0305 of the statutes is amended to read:

73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent department of public instruction education, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding May March 31 and the 2nd preceding May March 31, as computed by the federal department of labor.

27,3446g Section 3446g. 74.09 (1) of the statutes is repealed and recreated to read:

74.09 (1) Definition. In this section, “taxable value" means a property's assessed value divided by the assessment ratio of all of the taxable property in the taxation district where the property is located.

27,3446r Section 3446r. 74.09 (3) (b) of the statutes is repealed and recreated to read:

74.09 (3) (b) Except as provided in sub. (3m), show all of the following:

1. For real property, the taxable value and assessed value of the land and the taxable value and assessed value of the improvements.

2. For all property, the total taxable value and the total assessed value.

3. The tax levied on the property by the school district where the property is located minus the credit under s. 79.10 (4) allocable to the property, for the previous year and the current year, and the percentage change in that net tax between those years.

4. The tax levied on the property by each taxing jurisdiction where the property is located, other than the school district, for the previous year and the current year, and the percentage change in each of those taxes between those years.

5. The sum of the taxes levied under subds. 3. and 4. for the previous year and the current year, and the percentage change in that sum between those years.

6. The amount of the credit under s. 79.10 (5) allocable to the property for the previous year and the current year, and the percentage change between those years.

7. The amount obtained by subtracting the amount under subd. 6. from the amount under subd. 5., for the previous year and the current year, and the percentage change in that amount between those years.

8. The net tax rate for the property , calculated by dividing the amount under subd. 7. for the current year by the amount under subd. 2.

27,3446s Section 3446s. 74.09 (3) (c) of the statutes is repealed.

27,3446t Section 3446t. 74.09 (3) (e) of the statutes is repealed.

27,3446u Section 3446u. 74.09 (3) (i) of the statutes is repealed.

27,3446v Section 3446v. 74.09 (3m) of the statutes is created to read:

74.09 (3m) Information exception. If the property has a different parcel identification number for the current year than it had for the previous year or if the property is not substantially the same in those years, the property tax bill need not indicate any tax allocable to the property for the previous year or the percentage change in any tax allocable to the property between the previous year and the current year.

27,3446w Section 3446w. 74.09 (4) of the statutes is repealed.

27,3446x Section 3446x. 74.09 (4m) of the statutes is created to read:

74.09 (4m) Required bill, waiver. Each taxation district shall use a property tax bill that the department of revenue prescribes unless that department permits the district to use another bill that provides the information under sub. (3).

27,3446y Section 3446y. 74.48 of the statutes is created to read:

74.48 Penalty for transfer of ownership. (1) If land that has been valued under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and who has benefited from a value lower than that established by s. 70.32 (2r) (a), there is imposed on that person a penalty equal to 5% of the difference between the sale price of the agricultural land and the value that would be established for it under s. 70.32 (2r) (c) during the last year of the person's ownership.

(2) Any amount due under sub. (1) shall be paid to the department of revenue.

(3) The department of revenue shall administer the penalty under this section.

27,3451 Section 3451 . 76.02 (11) of the statutes is amended to read:

76.02 (11) If the property of any company defined in s. 76.28 (1), except a qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.

27,3459m Section 3459m. 76.125 (1) of the statutes is amended to read:

76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2. and (b) 2., of manufacturing property under s. 70.32 (2) (a) 3. and (b) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.

76.24 (1) All taxes collected from companies defined in s. 76.02 under this subchapter shall be transmitted by the department to the state treasurer secretary of administration and become a part of the general fund for the use of the state, except that taxes paid into the state treasury by any air carrier or railroad company shall be deposited in the transportation fund.

27,3461 Section 3461 . 76.28 (1) (d) of the statutes is amended to read:

76.28 (1) (d) “Gross revenues" for a light, heat and power company other than a qualified wholesale electric company means total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric company, “gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4.

27,3462 Section 3462 . 76.28 (1) (e) (intro.) of the statutes is amended to read:

76.28 (1) (e) (intro.) “Light, heat and power companies" means any person, association, company or corporation, including corporations described in s. 66.069 (2) and including qualified wholesale electric companies and except only business enterprises carried on exclusively either for the private use of the person, association, company or corporation engaged in them, or for the private use of a person, association, company or corporation owning a majority of all outstanding capital stock or who control the operation of business enterprises and except electric cooperatives taxed under s. 76.48 that engage in any of the following businesses:

27,3463 Section 3463 . 76.28 (1) (em) of the statutes is created to read:

76.28 (1) (em) “Net production of electricity" means the total of electricity generated minus the power used to operate the generating plant.

27,3464 Section 3464 . 76.28 (1) (gm) of the statutes is created to read:

76.28 (1) (gm) “Qualified wholesale electric company" means any person that owns or operates facilities for the generation and sale of electricity to a public utility, as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the public, except that “qualified wholesale electric company" does not include any person that sells less than 95% of its net production of electricity or that does not own, operate or control electric generating facilities that have a total power production capacity of at least 50 megawatts.