27,3488
Section
3488. 77.82 (4m) (bn) of the statutes is amended to read:
77.82 (4m) (bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr).
27,3488m
Section 3488m. 77.84 (2) (c) of the statutes is amended to read:
77.84 (2) (c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.
27,3489
Section 3489
. 77.85 of the statutes is amended to read:
77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.
27,3490
Section 3490
. 77.88 (2) (d) of the statutes is amended to read:
77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).
27,3491
Section 3491
. 77.89 (1) of the statutes is amended to read:
77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (4) (ar) (5) (bv), shall pay 50% of each payment received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the municipality in which is located the land to which the payment applies.
27,3492
Section 3492
. 77.91 (4) of the statutes is amended to read:
77.91 (4) Expenses. The Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu).
27,3493
Section 3493
. 77.91 (5) of the statutes is amended to read:
77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.51. The department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from the appropriation under s. 20.370 (1) (mu) (cr). If the amount in the appropriation under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu).
27,3493m
Section 3493m. 77.92 (4) of the statutes is amended to read:
77.92 (4) “Net business income", with respect to a partnership or limited liability company, means taxable income as calculated under section 703 of the internal revenue code; plus the items of income and gain under section 702 of the internal revenue code; minus the items of loss and deduction under section 702 of the internal revenue code; plus payments treated as not made to partners under section 707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) and (2ds); but excluding income, gain, loss and deductions from farming. “Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code.
27,3494
Section 3494
. 77.92 (4r) of the statutes is created to read:
77.92 (4r) “Total receipts from all activities" means gross receipts, gross sales, gross dividends, gross interest income, gross rents, gross royalties, the gross sales price from the disposition of capital assets and business assets and all other receipts that are included in gross income under ch. 71.
27,3495
Section 3495
. 77.93 (1) of the statutes is amended to read:
77.93 (1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000 in total receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.
27,3496
Section 3496
. 77.93 (4) of the statutes is amended to read:
77.93 (4) All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000 in total receipts from all activities for the taxable year.
27,3497
Section 3497
. 78.09 (2) of the statutes is amended to read:
78.09 (2) To procure a license, a supplier who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application prescribed and furnished by the department and verified by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.
27,3498
Section 3498
. 78.09 (5) of the statutes is amended to read:
78.09 (5) To procure an export license, an exporter who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application prescribed and furnished by the department and verified by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.
27,3500b
Section 3500b. 78.10 (1) of the statutes is repealed and recreated to read:
78.10 (1) Issuance. The department shall issue licenses to receive motor vehicle fuel under s. 78.07 to persons who hold a valid certificate under s. 73.03 (50).
27,3500c
Section 3500c. 78.10 (2) to (5) of the statutes are repealed.
27,3500d
Section 3500d. 78.48 (1) of the statutes is repealed and recreated to read:
78.48 (1) Issuance. The department shall issue alternate fuel licenses to persons who hold a valid certificate under s. 73.03 (50).
27,3500e
Section 3500e. 78.48 (2) to (5) of the statutes are repealed.
27,3500f
Section 3500f. 78.57 (1) of the statutes is repealed and recreated to read:
78.57 (1) Issuance. The department shall issue general aviation fuel licenses to persons who hold a valid certificate under s. 73.03 (50).
27,3500g
Section 3500g. 78.57 (2) to (5) of the statutes are repealed.
27,3505
Section 3505
. 79.03 (3c) (c) (intro.) of the statutes is amended to read:
79.03 (3c) (c) Payment. (intro.) Subject to the total distribution amount limits in par. (f), the minimum payment under par. (d) and the maximum payment under par. (e), each eligible municipality is entitled to shared revenue from the appropriation under s. 20.835 (1) (b), in addition to its shared revenue entitlements under sub. (1), calculated as follows:
27,3506
Section 3506
. 79.03 (3c) (f) of the statutes is amended to read:
79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars. (c) to (e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 in 1994 and $14,000,000 in 1995
1996 and thereafter.
27,3507
Section 3507
. 79.04 (1) (a) of the statutes is amended to read:
79.04 (1) (a) An amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either “production plant, exclusive of land" and “general structures", or “work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality in any year shall not exceed $300 times the population of the municipality.
27,3508
Section 3508
. 79.04 (1) (c) 2. of the statutes is amended to read:
79.04 (1) (c) 2. If a production plant is located in more than one municipality, the total payment under subd. 1. shall be apportioned according to the amounts shown on the preceding December 31 for the production plant in the account described in par. (a) for “production plant exclusive of land" within each municipality for all public utilities except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), or according to the value as reported to the department of revenue under par. (a) of the production plant within each municipality for each qualified wholesale electric company. The payment to each municipality under this subdivision shall be no less than $15,000 annually.
27,3509
Section 3509
. 79.04 (2) (a) of the statutes is amended to read:
79.04 (2) (a) Annually, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat or power company assessed under s. 76.28 (2), except property described in s. 66.069 (2) unless the production plant is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.073 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either “production plant, exclusive of land" and “general structures", or “work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a town the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue and by multiplying by 3 mills the first $125,000,000 of the amount as defined in this subsection for all property within a city or village plus an amount from the shared revenue account determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county in any year shall not exceed $100 times the population of the county.
27,3509b
Section 3509b. 79.04 (4) (a) of the statutes is amended to read:
79.04 (4) (a) Annually, in addition to the amount distributed under sub. (1), the department of administration shall distribute $50,000 to a municipality if spent nuclear fuel is stored within the municipality on December 31 of the preceding year. If a spent nuclear fuel storage facility is located at a production plant located in more than one municipality, the payment shall be apportioned according to the formula under sub. (1) (c) 2. The payment to each municipality under this paragraph may not be less than $10,000 annually If a spent nuclear fuel storage facility is located within one mile of a municipality, that municipality shall receive $10,000 annually and the municipality where that storage facility is located shall receive $40,000 annually.
27,3509d
Section 3509d. 79.05 (1) (am) of the statutes is repealed.
27,3509m
Section 3509m. 79.05 (2) (c) of the statutes is amended to read:
79.05 (2) (c) Its municipal budget, exclusive of principal and interest on long-term debt, for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6), exclusive of principal and interest on long-term debt, for the year before that year by less than the sum of the inflation factor
3% and the valuation factor, rounded to the nearest 0.10%.
27,3509mi
Section 3509mi. 79.05 (2m) of the statutes is repealed.
27,3509s
Section 3509s. 79.06 (2) (b) of the statutes is amended to read:
79.06 (2) (b) If the payments to a municipality or county, except any county in which there are no cities or villages, in 1985 or any year thereafter exceed its combined payments under this section and s. 79.03, excluding payments under s. 79.03 (3c), in the previous year by more than the maximum allowable increase, the excess shall be withheld to fund minimum payments in that year under sub. (1) (c).
27,3510g
Section 3510g. 79.10 (7r) (b) of the statutes is amended to read:
79.10 (7r) (b) The amounts determined under par. (a) shall be distributed by the department of administration on the first Friday in September during 1996 and every 5th year thereafter, based on applications on file with the county or city on August 1. A county or city shall inform the department of revenue of the number of applications on file before August 16.
27,3510h
Section 3510h. 79.10 (9) (c) of the statutes is amended to read:
79.10 (9) (c) Credits shown on tax bill. The amount of the state property tax credits of particular property taxpayers, as determined under pars. (b) and (bm), shall be separately set forth on tax bills in the manner provided in s. 74.09. The lottery credit under par. (bm) shall reduce the property taxes otherwise payable for those taxpayers who are eligible to receive that credit and who furnish the information required under sub. (10) (a), and the credit under par. (b) shall reduce the property taxes otherwise payable.
27,3510m
Section 3510m. 79.10 (10) (a) of the statutes is amended to read:
79.10 (10) (a) Beginning with property taxes levied in 1992 1996, the owner of a principal dwelling who is entitled to receive a lottery credit under sub. (9) (bm) may claim the credit by making an application on a form prescribed by the department of revenue. A claimant whose principal dwelling is on a parcel of taxable property shall attest that, as of the certification date, the claimant is the owner of the property and that the claimant uses the property as his or her principal dwelling. The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87 or in a city that receives the approval of the department of revenue to accept applications, with the city treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a lottery credit. A claim that is made under this paragraph is valid for 5 years.
27,3510p
Section 3510p. 79.10 (10) (b) of the statutes is created to read:
79.10 (10) (b) A person who becomes eligible for a credit under sub. (5) may claim the credit by filing an application, on a form prescribed by the department of revenue, with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Claims that are made under this paragraph become invalid when claims that are made under par. (a) become invalid.
27,3510t
Section 3510t. 79.10 (10) (c) of the statutes is created to read:
79.10 (10) (c) A person who becomes eligible for a credit under sub. (5) because of a purchase of a property may claim the credit by applying for it on the return under s. 77.22 (2). Claims that are made under this paragraph become invalid when claims that are made under par. (a) become invalid.
27,3510u
Section 3510u. 79.10 (10) (e) of the statutes is created to read:
79.10 (10) (e) Counties and any city authorized to act under s. 74.87 shall submit to the department of revenue all data related to the lottery credit and requested by the department of revenue.
27,3511
Section 3511
. 79.14 of the statutes is amended to read:
79.14 (title) School
levy tax credit. The appropriation under s. 20.835 (3) (b) is $319,305,000 in 1994, 1995 and 1996 and is $469,305,000 in 1997 and thereafter.
27,3514
Section 3514
. 80.38 (2) of the statutes is amended to read:
80.38 (2) If 6 or more freeholders residing within the limits of the village or other plat wish any streets in the plat to be so declared public highways and opened to public use, they may apply to the town board for that purpose in the manner provided in s. 80.02. Upon that application, the town board shall make and file an order, within 10 days, declaring the streets to be public highways or refusing so to do. In either case, any person considering himself or herself aggrieved by the order may appeal to the circuit court for the same county by filing with the town clerk a notice of appeal, specifying the grounds of appeal, within 20 days from the filing of the order, together with a written undertaking of the appellant, with one or more sufficient sureties, to be approved by the town clerk for the payment of all costs that may be awarded against the appellant, and paying to the clerk the fee prescribed in s. 814.61 (8) (a) 1. or (am) 1. Within 20 days thereafter the town clerk shall deliver to the clerk of the circuit court all the papers in the case, together with the notice of appeal, with the date of service endorsed thereon, and pay the fee prescribed in s. 814.61 (8) (a) 1. or (am) 1.; whereupon the clerk of the circuit court shall enter an action in the court record in which the appellant is the plaintiff and the town is the defendant. The issues as shown by the papers and the appeal shall be tried without further pleading, the same as in personal actions in circuit court, and judgment rendered and enforced as in other actions in which persons and municipal corporations are parties.
27,3515m
Section 3515m. 84.01 (13) of the statutes is amended to read:
84.01 (13) Engineering services. The department may engage such engineering, consulting, surveying or other specialized services as it deems advisable. Any engagement of services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82 and 16.85 to 16.89, but ss. 16.528, 16.752 and, 16.754 and 16.855 (22) apply to such engagement. Any engagement involving an expenditure of $3,000 or more shall be by formal contract approved by the governor.
27,3517g
Section 3517g. 84.02 (4) (b) of the statutes is amended to read:
84.02 (4) (b) No person shall mark any other highway routes or trails unless the route marked shall coincide exactly with the state trunk system. No such routes shall be marked until exact descriptions of the routes selected for marking have been filed with and the routes and markings approved by the department. Every route laid out and marked shall be made to conform to the state trunk system, and the person responsible for the marking of such route shall remove or erase such marks from every portion of such route which does not coincide with the state trunk highway system. The department shall report to the secretary of state department of financial institutions any violations of or failure to comply with the provisions of this subsection, and the secretary of state
department of financial institutions shall thereupon revoke the privilege, license or incorporation of the offender, and the department shall cause the offending marks to be erased, removed or destroyed. The expense of such erasure, removal or destruction shall be paid out of funds appropriated to the department, and may be recovered in the name of the state from the person responsible for such unauthorized marking.
27,3517m
Section 3517m. 84.06 (1) of the statutes is amended to read:
84.06 (1) (title) Definitions
, plans. “Improvement" In this section, “improvement" or “highway improvement" as used in this section includes construction, reconstruction and the activities, operations and processes incidental to building, fabricating or bettering a highway, public mass transportation system or street, but not maintenance.
(1m) (title) Plans. The department may prepare plans, estimates and specifications and undertake and perform all surveys, investigations and engineering work for any highway improvement within its jurisdiction. When provision has been made for the necessary funds for any such highway improvement and, if federal aid is to be utilized, when the project has been approved by the proper federal authorities, the department may proceed as provided in this section, with due regard to any applicable federal requirement or regulation.
27,3519g
Section 3519g. 84.06 (2) (a) of the statutes is amended to read:
84.06 (2) (a) All such highway improvements shall be executed by contract based on bids unless the department finds that another method as provided in sub. (3) or (4) would be more feasible and advantageous. Bids shall be advertised for in the manner determined by the department. Except as provided in s. 84.075, the contract shall be awarded to the lowest competent and responsible bidder as determined by the department. If the bid of the lowest competent bidder is determined by the department to be in excess of the estimated reasonable value of the work or not in the public interest, all bids may be rejected. The department shall, so far as reasonable, follow uniform methods of advertising for bids and may prescribe and require uniform forms of bids and contracts. Except as provided in par. (b), the secretary shall enter into the contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but ss. 16.528, 16.752 and, 16.754 and 16.855 (22) apply to the contract. Any such contract involving an expenditure of $1,000 or more shall not be valid until approved by the governor. The secretary may require the attorney general to examine any contract and any bond submitted in connection with the contract and report on its sufficiency of form and execution. The bond required by s. 779.14 (1m) (b) for any such contract involving an expenditure of less than $1,000 is exempt from approval by the governor and shall be subject to approval by the secretary. This subsection also applies to contracts with private contractors based on bids for maintenance under s. 84.07.
27,3519i
Section 3519i. 84.06 (4) of the statutes is amended to read:
84.06 (4) Special contracts with railroads and utilities. If an improvement undertaken by the department will cross or affect the property or facilities of a railroad or public utility company, the department may, upon finding that it is feasible and advantageous to the state, arrange to perform portions of the improvement work affecting such facilities or property or perform work of altering, rearranging or relocating such facilities by contract with the railroad or public utility. Such contract shall be between the railroad company or public utility and the state and need not be based on bids. The contract may be entered into on behalf of the state by the secretary. Every such contract is exempted from s. 779.14 and from all provisions of chs. 16 and 230, except ss. 16.528, 16.752 and, 16.754 and 16.855 (22). No such contract in
which the total estimated debt to be incurred exceeds $5,000 shall be valid until approved by the governor. As used in this subsection, “public utility" means the same as in s. 196.01 (5), and includes a telecommunications carrier as defined in s. 196.01 (8m), and “railroad" means the same as in s. 195.02. “Property" as used in this subsection includes but is not limited to tracks, trestles, signals, grade crossings, rights-of-way, stations, pole lines, plants, substations and other facilities. Nothing in this subsection shall be construed to relieve any railroad or public utility from any financial obligation, expense, duty or responsibility otherwise provided by law relative to such property.
27,3519je
Section 3519je. 84.078 (1) (a) of the statutes is renumbered 84.078 (1) (bm).
27,3519jg
Section 3519jg. 84.078 (1) (am) of the statutes is created to read:
84.078 (1) (am) “High-volume industrial waste" means fly ash, bottom ash, paper mill sludge or foundry process waste, or any other waste with similar characteristics specified by the department of natural resources by rule.
27,3519jm
Section 3519jm. 84.078 (1) (ar) of the statutes is created to read:
84.078 (1) (ar) “Highway improvement" has the meaning given in s. 84.06 (1).
27,3519jp
Section 3519jp. 84.078 (1) (b) of the statutes is repealed.
27,3519jpg
Section 3519jpg. 84.078 (1) (bc) of the statutes is created to read:
84.078 (1) (bc) “Operator" has the meaning given in s. 144.442 (9) (a) 1.
27,3519jpm
Section 3519jpm. 84.078 (1) (be) of the statutes is created to read:
