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Section 2103g. 70.11 (10) of the statutes is repealed.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:
70.995 (6) Prior to February 15 of each year the department of revenue shall notify each municipal assessor of the manufacturing property within the taxation district that, as of that date, will be assessed by the department during the current assessment year.
16,2122
Section
2122. 70.995 (8) (b) of the statutes is renumbered 70.995 (8) (b) 1. and amended to read:
70.995 (8) (b) 1. The department of revenue shall annually notify each manufacturer assessed under this section and the municipality in which the manufacturing property is located of the full value of all real and personal property owned by the manufacturer. The notice shall be in writing and shall be sent by 1st class mail. In addition, the notice shall specify that objections to valuation, amount, or taxability must be filed with the state board of assessors within 60 days of issuance of the notice of assessment, that objections to a change from assessment under this section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is not filed until the fee is paid. A statement shall be attached to the assessment roll indicating that the notices required by this section have been mailed and failure to receive the notice does not affect the validity of the assessments, the resulting tax on real or personal property, the procedures of the tax appeals commission or of the state board of assessors, or the enforcement of delinquent taxes by statutory means.
16,2123
Section
2123. 70.995 (8) (b) 2. of the statutes is created to read:
70.995 (8) (b) 2. If a municipality files an objection to the amount, valuation, taxability, or change from assessment under this section and the person assessed does not file an objection, the person assessed may file an appeal within 15 days after the municipality's objection is filed.
16,2124
Section
2124. 70.995 (8) (c) of the statutes is renumbered 70.995 (8) (c) 1. and amended to read:
70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change from assessment under this section to assessment under s. 70.32 (1) of property shall be first made in writing on a form prescribed by the department of revenue and that specifies that the objector shall set forth the reasons for the objection, the objector's estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's estimate of the correct assessment. An objection shall be filed with the state board of assessors within the time prescribed in par. (b) 1. A $45 fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. Neither the state board of assessors nor the tax appeals commission may waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate value of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.
16,2125
Section
2125. 70.995 (8) (c) 2. of the statutes is created to read:
70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file supplemental information to support the manufacturer's objection within 60 days from the date the objection is filed. The state board of assessors shall notify the municipality in which the manufacturer's property is located of supplemental information filed by the manufacturer under this subdivision, if the municipality has filed an appeal related to the objection.
16,2126
Section
2126. 70.995 (8) (d) of the statutes is amended to read:
70.995 (8) (d) A municipality may file an objection with the state board of assessors to the amount, valuation, or taxability under this section or to the change from assessment under this section to assessment under s. 70.32 (1) of a specific property having a situs in the municipality, whether or not the owner of the specific property in question has filed an objection. Objection shall be made on a form prescribed by the department and filed with the board within 60 days of the date of the issuance of the assessment in question. If the person assessed files an objection and the municipality affected does not file an objection, the municipality affected may file an appeal to that objection within 15 days after the person's objection is filed. A $45 filing fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. The board shall forthwith notify the person assessed of the objection filed by the municipality.
16,2127
Section
2127. 70.995 (8) (dm) of the statutes is amended to read:
70.995 (8) (dm) The department shall refund filing fees paid under par. (c) 1. or (d) if the appeal in respect to the fee is denied because of lack of jurisdiction.
16,2128
Section
2128. 70.995 (12) (a) of the statutes is amended to read:
70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information considered necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall designate each additional entry as omitted or understated for the year of omission or understatement. The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10, and. In the case of omitted property, interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation. In the case of underpayments determined after an objection under s. 70.995 (8) (d), interest shall be added at the average annual discount interest rate determined by the last auction of 6-month U.S. treasury bills before the objection per day for the period of time between the date when the tax was due and the date when it is paid.
16,2129
Section
2129. 70.995 (12) (b) of the statutes is amended to read:
