2001 Wisconsin Act 16

69.22 (1) (d) In addition to other fees under this subchapter, $10 for expedited service in issuing a vital record.

16,2096c Section 2096c. 69.22 (1m) of the statutes is amended to read:

69.22 (1m) The state registrar and any local registrar acting under this subchapter shall, for each copy of a birth certificate for which a fee under sub. (1) (c) 1. is charged that is issued during a calendar quarter, forward to the state treasurer the amount for deposit in the appropriations under s. 20.433 (1) (g) and (h) the amounts specified in sub. (1) (c) for each copy of a birth certificate issued during a calendar quarter by the 15th day of the first month following the end of the calendar quarter.

16,2097 Section 2097. 69.22 (5) (a) 2. of the statutes is amended to read:

69.22 (5) (a) 2. Making alterations any change ordered by a court under s. 69.12 (3) or 69.15 (4) (a).

16,2098 Section 2098. 69.22 (5) (a) 3. of the statutes is amended to read:

69.22 (5) (a) 3. Making alterations any change in a birth certificate under s. 69.15 (3) or (3m).

16,2099 Section 2099. 69.22 (5) (b) 1. of the statutes is amended to read:

69.22 (5) (b) 1. Any new vital record registered under s. 69.12 (4), 69.14 (2) (b) 6., 69.15 (1), (2), (3) or (4) (3m), (4) (b), or (6), 69.16 (2), or 69.19, or any corrected vital record registered under s. 69.13.

16,2100 Section 2100. 69.22 (6) of the statutes is amended to read:

69.22 (6) The state registrar may provide free search and free charge a reasonable fee for providing searches of vital records and for providing copies of vital records to state agencies for program use. The register of deeds may provide free searches and free copies to agencies in his or her county at the direction of the county board.

16,2100m Section 2100m. 69.22 (7) of the statutes is created to read:

69.22 (7) In a county with a population greater than 600,000, in addition to any applicable fee under sub. (1), the state registrar and any local registrar shall charge a fee of $10 for filing a certificate of death and a surcharge of $1 for issuing a certified copy or additional certified copy of a certificate of death, regardless of whether the death occurred before or after 1930. By the 15th day of the first month following the end of a calendar quarter, the state registrar and local registrar shall forward to the state treasurer the amounts received under this subsection during the calendar quarter. The state treasurer shall credit all amounts received under this subsection to the cemetery management insurance fund.

16,2101 Section 2101. 69.24 (2) (b) of the statutes is amended to read:

69.24 (2) (b) Wilfully Willfully and knowingly refuses to provide information required under this subchapter for a death certificate or for any part of a birth certificate which is not designated as the part for statistical or medical and statistical use or for a death certificate.

16,2103 Section 2103. 70.11 (9) of the statutes is amended to read:

70.11 (9) Memorials. All memorial halls and the real estate upon which the same are located, owned and occupied by any organization of United States war veterans organized pursuant to act of congress and domesticated in this state pursuant to the laws of this state, containing permanent memorial tablets with the names of former residents of any given town, village, city or county who lost their lives in the military or naval service of the state or the United States in any war inscribed thereon, and all personal property owned by such organizations, and all buildings erected, purchased or maintained by any county, city, town or village as memorials under s. 45.05 or 45.055. The renting of such halls or buildings for public purposes shall not render them taxable, provided that all income derived therefrom be used for the upkeep and maintenance thereof. Where such hall or building is used in part for exempt purposes and in part for pecuniary profit, it shall be assessed for taxation to the extent of such use for pecuniary profit as provided in s. 70.1105 (1).

16,2103g Section 2103g. 70.11 (10) of the statutes is repealed.

16,2103k Section 2103k. 70.11 (12) (a) of the statutes is amended to read:

70.11 (12) (a) Property owned by units which are organized in this state of the following organizations: the Salvation Army,; the Boy Scouts of America ,; the Boys' Clubs of America,; the Girl Scouts or Camp Fire Girls; the Young Men's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; the Young Women's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.

16,2104 Section 2104. 70.11 (21) (a) of the statutes is amended to read:

70.11 (21) (a) All property purchased or constructed as a waste treatment facility used for the treatment of industrial wastes, as defined in s. 281.01 (5), or air contaminants, as defined in s. 285.01 (1), but not for other wastes, as defined in s 281.01 (7) and approved by the department of revenue, for the purpose of abating or eliminating pollution of surface waters, the air, or waters of the state if that property is not used to grow agricultural products for sale and, if the property's owner is taxed under ch. 76, if the property is approved by the department of revenue. For the purposes of this subsection, "industrial waste" also includes wood chips, sawdust, and other wood residue from the paper and wood products manufacturing process that can be used as fuel and would otherwise be considered superfluous, discarded, or fugitive material. The department of natural resources and department of health and family services shall make recommendations upon request to the department of revenue regarding such property. All property purchased or upon which construction began prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.

16,2105 Section 2105. 70.11 (21) (c) of the statutes is amended to read:

70.11 (21) (c) A prerequisite to exemption under this subsection for owners who are taxed under ch. 76 is the filing of a statement on forms prescribed by the department of revenue with the department of revenue. This statement shall be filed not later than January 15 of the year in which a new exemption is requested or in which a waste treatment facility that has been granted an exemption is retired, replaced, disposed of, moved to a new location, or sold.

16,2106 Section 2106. 70.11 (21) (d) of the statutes is amended to read:

70.11 (21) (d) The department of revenue shall allow an extension to February 15; or, if the owner is subject to tax under ch. 76, to a date determined by the department by rule; of the due date for filing the report form required under par. (c) if a written application for an extension, stating the reason for the request, is filed with the department of revenue before January 15.

16,2107 Section 2107. 70.11 (21) (e) of the statutes is repealed.

16,2108 Section 2108. 70.11 (21) (f) of the statutes is amended to read:

70.11 (21) (f) If property about which a statement has been filed under par. (c) is determined to be taxable, the owner may appeal that determination to the tax appeals commission under s. 73.01 (5) (a), except that assessments under s. 76.07 shall be appealed under s. 76.08 and except that assessments under s. 70.995 (5) shall be appealed under s. 70.995 (8).

16,2108q Section 2108q. 70.11 (39) of the statutes is amended to read:

70.11 (39) Computers. If the owner of the property fulfills the requirements under s. 70.35, mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, basic operational programs, systems software, and prewritten software and custom software. The exemption under this subsection does not apply to automatic teller machines, custom software, fax machines, copiers, equipment with embedded computerized components or telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3). For the purposes of s. 79.095, the exemption under this subsection does not apply to property that is otherwise exempt under this chapter.

16,2108s Section 2108s. 70.11 (39m) of the statutes is created to read:

70.11 (39m) If the owner of the property fulfills the requirements under s. 70.35, cash registers and fax machines, excluding fax machines that are also copiers.

16,2109 Section 2109. 70.11 (41) of the statutes is created to read:

70.11 (41) Fox River Navigational System Authority. All property owned by the Fox River Navigational System Authority, provided that use of the property is primarily related to the purposes of the authority.

16,2110 Section 2110. 70.11 (42) of the statutes is created to read:

70.11 (42) Hub facility. (a) In this subsection:

1. "Air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights. In this subdivision, "aircraft" has the meaning given in s. 76.02 (1).

2. "Hub facility" means any of the following:

a. A facility at an airport from which an air carrier company operated at least 45 common carrier departing flights each weekday in the prior year and from which it transported passengers to at least 15 nonstop destinations, as defined by rule by the department of revenue, or transported cargo to nonstop destinations, as defined by rule by the department of revenue.

b. An airport or any combination of airports in this state from which an air carrier company cumulatively operated at least 20 common carrier departing flights each weekday in the prior year, if the air carrier company's headquarters, as defined by rule by the department of revenue, is in this state.

(b) Property owned by an air carrier company that operates a hub facility in this state, if the property is used in the operation of the air carrier company.

16,2111 Section 2111. 70.1105 of the statutes is renumbered 70.1105 (1).

16,2112 Section 2112. 70.1105 (2) of the statutes is created to read:

70.1105 (2) Property, excluding land, that is owned or leased by a corporation that provides services pursuant to 15 USC 79 to a light, heat, and power company, as defined under s. 76.28 (1) (e), that is subject to taxation under s. 76.28 and that is affiliated with the corporation shall be assessed for taxation at the portion of the fair market value of the property that is not used to provide such services.

16,2112m Section 2112m. 70.111 (25) of the statutes is amended to read:

70.111 (25) Digital broadcasting equipment. Digital broadcasting equipment owned and used by a radio station or a, television station, except that this subsection does not apply to digital broadcasting equipment that is owned and used by a or cable television system, as defined in s. 66.082 66.0419 (2) (d).

16,2113 Section 2113. 70.112 (4) of the statutes is renumbered 70.112 (4) (a) and amended to read:

70.112 (4) (a) All special property assessed under ss. 76.01 to 76.26 and property of any light, heat, and power company taxed under s. 76.28, telephone company, car line company, and electric cooperative association that is used and useful in the operation of the business of such company or association. If a general structure for which an exemption is sought under this section is used and useful in part in the operation of any public utility assessed under ss. 76.01 to 76.26 or of the business of any light, heat, and power company taxed under s. 76.28, telephone company, car line company, or electric cooperative association and in part for nonoperating purposes of the public utility or company or association, that general structure shall be assessed for taxation under this chapter at the percentage of its full market value that fairly measures and represents the extent of its use for nonoperating purposes. Nothing provided in this subsection paragraph shall exclude any real estate or any property which is separately accounted for under s. 196.59 from special assessments for local improvements under s. 66.0705.

16,2114 Section 2114. 70.112 (4) (b) of the statutes is created to read:

70.112 (4) (b) If real or tangible personal property is used more than 50%, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under s. 76.81, the department of revenue shall assess the property and that property shall be exempt from the general property taxes imposed under this chapter. If real or tangible personal property is used less than 50%, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under s. 76.81, the taxation district in which the property is located shall assess the property and that property shall be subject to the general property taxes imposed under this chapter.

16,2114c Section 2114c. 70.112 (5) of the statutes is amended to read:

70.112 (5) Motor vehicles, bicycles, snowmobiles. Every automobile, low-speed vehicle, motor bicycle, motor bus, motorcycle, motor truck, moped, road tractor, school bus, snowmobile, truck tractor, or other similar motor vehicle, or trailer or semitrailer used in connection therewith.

16,2114gb Section 2114gb. 70.113 (1) (intro.) of the statutes is amended to read:

70.113 (1) (intro.) As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or 29.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources:

16,2114gd Section 2114gd. 70.113 (1m) of the statutes is created to read:

70.113 (1m) As soon after April 20 of each year as is feasible, the department of forestry shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality that is state forest land, as defined in s. 28.02 (1).

(a) Eighty cents, to be paid from the appropriation under s. 20.375 (3) (d) or (s).

(b) Eight cents, to be paid from the appropriation under s. 20.375 (3) (s).

16,2114ge Section 2114ge. 70.113 (2) (a) of the statutes is amended to read:

70.113 (2) (a) Towns, cities or villages shall be paid for forest lands as defined in s. 28.02 (1), state parks under s. 27.01, and other lands acquired under s. 23.09 (2) (d), 23.27, 23.29, 23.293, 23.31, or 29.749 (1) located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under s. 20.370 (5) (da) or (dq) and remitted by the department of natural resources or the department of forestry in the amounts certified by the department of revenue according to par. (b).

16,2114gf Section 2114gf. 70.114 (1) (a) of the statutes is repealed.

16,2114gj Section 2114gj. 70.114 (1) (d) of the statutes is amended to read:

70.114 (1) (d) "Purchase price" means the amount paid by the department of natural resources or by the department of forestry for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the either department to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred by gift to the applicable department by gift or is sold to the applicable department for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the applicable department and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the applicable department takes title to it.

16,2114gk Section 2114gk. 70.114 (2) of the statutes is amended to read:

70.114 (2) Application. For all land acquired after December 31, 1991, the department of natural resources and the department of forestry shall pay aids in lieu of taxes under this section and not under s. 70.113.

16,2114gL Section 2114gL. 70.114 (3) of the statutes is amended to read:

70.114 (3) Ascertaining rate. Each year, the department of natural resources and the department of forestry shall ascertain from the clerks of the taxation district the aggregate net general property tax rate for taxation districts to which aids are paid under this section.

16,2114gn Section 2114gn. 70.114 (4) (a) of the statutes is amended to read:

70.114 (4) (a) On or before January 31, the department of natural resources shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by that is under the jurisdiction of the department and that is within the taxation district on or before January 1 of the preceding year, an.

(c) The amount to be paid under par. (a) or (b) shall be determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09.

16,2114gp Section 2114gp. 70.114 (4) (b) of the statutes is created to read:

70.114 (4) (b) On or before January 31, the department of forestry shall pay to each treasurer of a taxation district, with respect to each parcel of state land acquired that is under the jurisdiction of the department of forestry and that is within the taxation district on or before January 1 of the preceding year.

16,2114m Section 2114m. 70.32 (2) (c) 4. of the statutes is amended to read:

70.32 (2) (c) 4. "Swampland or wasteland" means bog,; marsh,; lowland brush,; uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a final map under s. 23.32; undeveloped land that is not classified under this subsection as agricultural or as productive forest land and that is part of a parcel that is designated as managed forest land under subch. VI of ch. 77; or other nonproductive lands not otherwise classified under this subsection.

16,2114p Section 2114p. 70.35 (1) of the statutes is amended to read:

70.35 (1) To determine the amount and value of any personal property for which any person, firm or corporation should be assessed, any assessor may examine such person or the managing agent or officer of any firm or corporation under oath as to all such items of personal property, the taxable value thereof as defined in s. 70.34 if the property is taxable and the fair market value if the property is exempt under s. 70.11 (39) or (39m). In the alternative the assessor may require such person, firm or corporation to submit a return of such personal property and of the taxable value thereof. There shall be annexed to such return the declaration of such person or of the managing agent or officer of such firm or corporation that the statements therein contained are true.

16,2114q Section 2114q. 70.35 (2) of the statutes is amended to read:

70.35 (2) The return shall be made and all the information therein requested given by such person on a form prescribed by the assessor with the approval of the department of revenue which shall provide suitable schedules for such information bearing on value as the department deems necessary to enable the assessor to determine the true cash value of the taxable personal property, and of the personal property that is exempt under s. 70.11 (39) and (39m), that is owned or in the possession of such person on January 1 as provided in s. 70.10. The return may contain methods of deriving assessable values from book values and for the conversion of book values to present values, and a statement as to the accounting method used. No person shall be required to take detailed physical inventory for the purpose of making the return required by this section.

16,2114s Section 2114s. 70.36 (1m) of the statutes is amended to read:

70.36 (1m) Any person, firm or corporation that fails to include information on property that is exempt under s. 70.11 (39) and (39m) on the report under s. 70.35 shall forfeit $10 for every $100 or major fraction thereof that is not reported.

16,2115 Section 2115. 70.425 of the statutes is repealed.

16,2115m Section 2115m. 70.58 of the statutes is amended to read:

70.58 Forestation state tax. There is levied an annual tax of two-tenths of one mill for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57, for the purpose of acquiring, preserving and developing the forests of the state and for the purpose of forest crop law and county forest law administration and aid payments, for grants to forestry cooperatives under s. 36.56, and for the acquisition, purchase and development of forests described under s. 25.29 (7) (a) 25.28 (3) (am) and (b), the proceeds of the tax to be paid into the conservation forestry fund. The tax shall not be levied in any year in which general funds are appropriated for the purposes specified in this section, equal to or in excess of the amount which the tax would produce.

16,2119 Section 2119. 70.73 (1m) of the statutes is created to read:

70.73 (1m) After board of review. If a town, village, or city clerk or treasurer discovers a palpable error, as described under s. 74.33 (1), in the assessment roll after the board of review has adjourned for the year under s. 70.47 (4), the clerk or treasurer shall correct the assessment roll before calculating the property taxes that are due on the property related to the error and notify the department of revenue of the correction under s. 74.41 (1).

16,2120 Section 2120. 70.995 (5) of the statutes is amended to read:

70.995 (5) Commencing January 1, 1974, and annually thereafter, the The department of revenue shall assess all property of manufacturing establishments included under subs. (1) and (2) as of the close of January 1 of each year, if on or before March 1 of that year the department has classified the property as manufacturing or the owner of the property has requested, in writing, that the department make such a classification and the department later does so. A change in ownership, location, or name of the manufacturing establishment does not necessitate a new request. In assessing lands from which metalliferous minerals are being extracted and valued for purposes of the tax under s. 70.375, the value of the metalliferous mineral content of such lands shall be excluded.

16,2121 Section 2121. 70.995 (6) of the statutes is amended to read: