2001 Wisconsin Act 16

77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv) 20.375 (2) (vm), 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.

16,2247tr Section 2247tr. 77.89 (3) of the statutes is amended to read:

77.89 (3) Conservation Forestry fund credit. The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this subsection to the department. All amounts received by the department shall be credited to the conservation forestry fund and shall be reserved for land acquisition and resource management activities relating to the state forests.

16,2247tt Section 2247tt. 77.91 (4) of the statutes is amended to read:

77.91 (4) Expenses. 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) 20.375 (2) (q).

16,2247tu Section 2247tu. 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. 59.43 (1). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (cr) 20.375 (2) (qr). If the amount in the appropriation under s. 20.370 (1) (cr) 20.375 (2) (qr) 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) 20.375 (2) (q).

16,2248 Section 2248. 77.92 (4) of the statutes is amended to read:

77.92 (4) "Net business income", with respect to a partnership, 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, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), and (3g), and (3s); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); 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 employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

16,2249 Section 2249. 77.94 (1) (b) of the statutes is amended to read:

77.94 (1) (b) On an entity under s. 77.93 (2) or, (3), or (5), except an entity that has less than $4,000,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.2 %, up to a maximum of $9,800, or $25, whichever is greater.

16,2250 Section 2250. 77.94 (1) (c) of the statutes is repealed.

16,2251 Section 2251. 77.996 (2) (intro.) of the statutes is amended to read:

77.996 (2) (intro.) "Dry cleaning facility" means a facility that dry cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:

16,2252 Section 2252. 77.996 (3) of the statutes is amended to read:

77.996 (3) "Dry cleaning solvent product" means a chlorine-based or hydrocarbon-based formulation or product that is used as a primary cleaning agent in dry cleaning facilities hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.

16,2253 Section 2253. 77.9962 of the statutes is amended to read:

77.9962 Dry cleaning solvents products fee. There is imposed on each person who sells a dry cleaning solvent product to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of a hydrocarbon-based solvent any dry cleaning product sold, other than perchloroethylene. The fees for the previous 3 months are due on January 25, April 25, July 25, and October 25.

16,2254 Section 2254. 77.9963 of the statutes is repealed.

16,2255 Section 2255. 78.55 (1) of the statutes is amended to read:

78.55 (1) "Air carrier company" has the meaning given in s. 76.02 (1) 70.11 (42) (a) 1.

16,2255d Section 2255d. 79.01 (1) of the statutes is amended to read:

79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account". Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993 ,; $42,000,000 in 1994,; $48,000,000 in each year beginning in 1995 and ending in 1999 and; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter.

16,2255m Section 2255m. 79.03 (3) (b) 3. of the statutes is amended to read:

79.03 (3) (b) 3. "Full valuation" means the full value of property that is exempt under s. 70.11 (39) and (39m) as determined under s. 79.095 (3) plus the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under s. 70.995 is excluded. Value increments under s. 66.1105 plus the full value of property that is exempt under s. 70.11 (39) and (39m) that would otherwise be part of a value increment are included for municipalities but excluded for counties. Environmental remediation value increments under s. 66.1106 are included for municipalities and counties that create the environmental remediation tax incremental district and are excluded for units of government that do not create the district. If property that had been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's value is assessed under s. 70.10, 30% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year after the assessment under s. 70.10, 65% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under s. 70.10 and 100% of that property's full value is included in "full valuation" for purposes of subsequent shared revenue payments.

16,2280m Section 2280m. 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 beginning in 1996 and ending in 1999 and; $11,000,000 in the year 2000 and in the year 2001; $11,110,000 in 2002; and $11,221,100 in 2003 and in each year thereafter.

16,2281d Section 2281d. 79.03 (4) of the statutes is amended to read:

79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent years ending in 2001, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003 and subsequent years, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $776,783,700 to municipalities and $172,378,300 to counties.

16,2281e Section 2281e. 79.03 (5) of the statutes is created to read:

79.03 (5) (a) In 2002 and 2003, each municipality shall receive a shared revenue payment under this section that is equal to the amount of the payment it received in the previous year, multiplied by 101%. In 2004 and in subsequent years, each municipality shall receive a shared revenue payment under this section that is equal to the amount of the payment it received in 2003.

(b) The department of revenue shall use the population amounts it used to determine the November 2000, shared revenue payments to municipalities to calculate corrections to such payments in 2001, as provided under s. 79.08. The department of revenue shall use the population amounts it used to estimate payments under s. 79.015 in September 2000, to calculate actual and corrected 2001 shared revenue payments to municipalities.

16,2282 Section 2282. 79.04 (1) (intro.) of the statutes is amended to read:

79.04 (1) (intro.) Annually the department of administration, upon certification by the department of revenue, shall distribute to a municipality 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) or 76.29 (2), except property described in s. 66.0813 unless the production plant is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 the amount determined as follows:

16,2285 Section 2285. 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) or 76.29 (2), except property described in s. 66.0813 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. 66.0825 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 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 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.

16,2285b Section 2285b. 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 and exclusive of payments of the revenue sharing payments under s. 66.0305 and recycling fee payments under s. 289.645 ,; 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 and exclusive of payments of the revenue sharing payments under s. 66.0305 and recycling fee payments under s. 289.645,; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.

16,2285d Section 2285d. 79.058 (3) (c) of the statutes is amended to read:

79.058 (3) (c) In the year 2000 and subsequent years in 2001, $20,763,800.

16,2285e Section 2285e. 79.058 (3) (d) of the statutes is created to read:

79.058 (3) (d) In 2002, $20,971,400.

16,2285f Section 2285f. 79.058 (3) (e) of the statutes is created to read:

79.058 (3) (e) In 2003 and subsequent years, $21,181,100.

16,2287 Section 2287. 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, or any county created in the year 1846 or 1847, with a population in the year 1990 greater than 16,000 but less than 17,000, as determined by the 1990 federal decennial census, in any year 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).

16,2291m Section 2291m. 79.095 (2) (a) of the statutes is amended to read:

79.095 (2) (a) On or before May 1, the value of the computers property that are is exempt under s. 70.11 (39) and (39m) in each taxing jurisdiction for which the municipality assesses property.

16,2291n Section 2291n. 79.095 (3) of the statutes is amended to read:

79.095 (3) Review by department. The department shall adjust each rate reported under sub. (2) (b) to a full-value rate. The department shall review and correct the information submitted under sub. (2) (a), shall determine the full value of all of the computers property reported under sub. (2) (a) and of all the computers property under s. 70.995 (12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value of the computers property that are is exempt under s. 70.11 (39) and (39m) and that are is located in the jurisdiction. The department shall adjust the full value that is reported to taxing jurisdictions under this subsection in the year after an error occurs or a value has been changed due to an appeal. All disputes between the department and municipalities about the value of the property reported under sub. (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

16,2291p Section 2291p. 79.095 (4) of the statutes is amended to read:

79.095 (4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the computers property that are is exempt under s. 70.11 (39) and (39m) and that are is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the first Monday in May.

16,2292 Section 2292. 79.10 (6m) of the statutes is renumbered 79.10 (6m) (a) and amended to read:

79.10 (6m) (a) If Except as provided in pars. (b) and (c), if the department of administration or the department of revenue determines by October 1 of the year of any distribution under subs. (4) and (5) that there was an overpayment or underpayment made in that year's distribution by the department of administration to municipalities, as determined under subs. (4) and (5), because of an error by the department of administration, the department of revenue or any municipality, the overpayment or underpayment shall be corrected as provided in this subsection paragraph. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under subs. (4) and (5), by an amount equal to the amount of the overpayment. Any underpayment shall be corrected by increasing the subsequent year's distribution, as determined under subs. (4) and (5), by an amount equal to the amount of the underpayment. Corrections shall be made in the distributions to all municipalities affected by the error. Corrections shall be without interest.

16,2293 Section 2293. 79.10 (6m) (b) of the statutes is created to read:

79.10 (6m) (b) If, after March 1 of the year of any distribution under sub. (5), a municipality discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under sub. (5), the municipality shall correct the error and notify the department of revenue of the correction on a form that the department prescribes. If, after March 1 of the year of any distribution under sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The municipality may pay the amount of the overpayment to the department of revenue and, if the municipality chooses to make such a payment, shall submit the payment with the form prescribed under this paragraph. If the municipality does not pay the amount of the overpayment, the department of administration may collect the amount of the overpayment as a special charge to the municipality or may correct the overpayment as provided under par. (a). Payments under this paragraph shall be without interest and shall be deposited in the lottery fund.

16,2294 Section 2294. 79.10 (6m) (c) of the statutes is created to read:

79.10 (6m) (c) If, after March 1 of the year of any distribution under sub. (5), a municipality discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under sub. (5), the municipality shall correct the error and notify the department of revenue on a form that the department prescribes. If, after March 1 of the year of any distribution under sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The department of revenue may either pay the amount of the underpayment to the municipality, from the appropriation under s. 20.835 (3) (q), or correct the underpayment as provided under par. (a). Payments under this paragraph shall be without interest.

16,2294ec Section 2294ec. 79.10 (10) (bm) of the statutes is renumbered 79.10 (10) (bm) 1. and amended to read:

79.10 (10) (bm) 1. A person who is eligible for a credit under sub. (9) (bm) but whose property tax bill does not reflect the credit may claim the credit by applying to the treasurer of the taxation district in which the property is located for the credit under par. (a) by January 31 following the issuance of the person's property tax bill. The treasurer of the taxation district in which the property is located shall compute the amount of the credit; subtract the amount of the credit from the person's property tax bill; notify the person of the reduced amount of the property taxes due; issue a refund to the person if the person has paid the property taxes in full; and enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this paragraph subdivision become invalid when claims made under par. (a) become invalid.

16,2294ee Section 2294ee. 79.10 (10) (bm) 2. of the statutes is created to read:

79.10 (10) (bm) 2. A person who may apply for a credit under subd. 1. but who does not timely apply for the credit under subd. 1. may apply to the department of revenue no later than October 1 following the issuance of the person's property tax bill. Subject to review by the department, the department shall compute the amount of the credit; issue a check to the person in the amount of the credit; and notify the treasurer of the county in which the person's property is located or the treasurer of the taxation district in which the person's property is located, if the taxation district collects taxes under s. 74.87. The treasurer shall enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this subdivision become invalid when claims made under par. (a) become invalid.

16,2294eg Section 2294eg. 79.10 (10) (bn) of the statutes is renumbered 79.10 (10) (bn) 1. and amended to read:

79.10 (10) (bn) 1. If a person who owns and uses property as specified under sub. (1) (dm), as of the certification date under par. (a), transfers the property after the certification date, the transferee may apply to 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, to the treasurer of the city in which the property is located for the credit under sub. (9) (bm) on a form prescribed by the department of revenue. The transferee shall attest that, to the transferee's knowledge, the transferor used the property in the manner specified under sub. (1) (dm) as of the certification date under par. (a). A claim that is made under this paragraph subdivision is valid for the year in which the property is transferred.

16,2294eh Section 2294eh. 79.10 (10) (bn) 2. of the statutes is created to read:

79.10 (10) (bn) 2. A person who is eligible for a credit under subd. 1. but whose property tax bill does not reflect the credit may claim the credit by applying to the treasurer of the taxation district in which the property is located for the credit by January 31 following the issuance of the person's property tax bill. Claims made after January 31, but no later than October 1 following the issuance of the person's property tax bill, shall be made to the department of revenue. Paragraph (bm), as it applies to processing claims made under that paragraph, applies to processing claims made under this subdivision, except that a claim that is made under this subdivision is valid for the year in which the person took possession of the transferred property under subd. 1.

16,2294j Section 2294j. 80.05 (2) (b) of the statutes is amended to read:

80.05 (2) (b) Give notice by registered mail to the department of natural resources, to the department of forestry and to the county land conservation committee in each county through which the highway may pass.

16,2294m Section 2294m. 80.39 (2) of the statutes is amended to read:

80.39 (2) Notice. Upon such petition the county board or the commissioners appointed by the board shall give notice of the time and place they will meet to decide on the petition. The notice shall be published as a class 2 notice, under ch. 985. The notice shall also be given to the department secretary of natural resources by serving a copy upon the secretary of natural resources and to the secretary of forestry either by registered mail or personally. If the board appoints a committee to act, the notice shall state the fact and the notice shall be signed by the commissioners, otherwise by the chairperson of the board.

16,2294p Section 2294p. 81.01 (3) (intro.) of the statutes is amended to read:

81.01 (3) (intro.) Provide machinery, implements, material, and equipment needed to construct, maintain, and repair said highways and bridges, and for that purpose may acquire by purchase or by condemnation in the manner provided by ch. 32 gravel pits and stone quarries, but the total sum spent under this subsection shall not exceed $10,000 in any year for construction, maintenance, and repair of highways and bridges may not exceed the product of $5,000 multiplied by the miles of highway under the jurisdiction of the town measured by the most recent highway mileage for the town, as determined under s. 86.302, unless one of the following occurs:

16,2294pc Section 2294pc. 81.01 (3) (b) of the statutes is amended to read:

81.01 (3) (b) The town board, by resolution, submits to the electors of the town as a referendum at a general or special town election the question of exceeding the $10,000 limit set under this subsection. A copy of the resolution shall be filed as provided in s. 8.37. The board shall abide by the majority vote of the electors of the town on the question. The question shall read as follows:

Shall the town of ... .... spend $... $.... over the annual limit of $10,000 the product of $5,000 multiplied by the miles of highway under the jurisdiction of the town measured by the most recent highway mileage for the town, as determined under section 86.302 of the Wisconsin Statutes, for the construction, maintenance, and repair of its highways and bridges?

FOR SPENDING ⍽ AGAINST SPENDING ⍽

16,2294pe Section 2294pe. 84.001 (1r) of the statutes is created to read:

84.001 (1r) "Intelligent transportation system" means a specialized computer system or other electronic, information processing, communication, or technical system, including roadway detector loops, closed circuit television, permanent variable message signs, or ramp meters, that is used to improve the efficiency or safety of a surface transportation system.

16,2294pm Section 2294pm. 84.01 (17) of the statutes is amended to read:

84.01 (17) Improvements for next 6 years. In each odd-numbered year, the department of transportation shall determine, as far as possible, what improvements will be made during the following 6-year period, and shall notify the county clerks prior to February 1 of each even-numbered year, as to the improvements in their respective counties. Such notice shall also be given to the department of natural resources, to the department of forestry and to the department of agriculture, trade and consumer protection.

16,2295 Section 2295. 84.01 (31) of the statutes is created to read:

84.01 (31) Accommodation of utility facilities within highway rights-of-way. Notwithstanding ss. 84.06 (4), 84.063, 84.065, and 84.093, the department may, upon finding that it is feasible and advantageous to the state, negotiate and enter into an agreement to accept any plant or equipment used for the conveyance, by wire, optics, radio signal, or other means, of voice, data, or other information at any frequency over any part of the electromagnetic spectrum, or to accept any services associated with the collection, storage, forwarding, switching, and delivery incidental to such communication, as payment for the accommodation of a utility facility, as defined in s. 84.063 (1) (b), within a highway right-of-way. Any agreement 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 apply to such agreement.

16,2296 Section 2296. 84.01 (32) of the statutes is created to read:

84.01 (32) Confidentiality of bidder information. (a) The department may not disclose to any person any information requested by the department for the purpose of complying with 49 CFR 26, as that section existed on October 1, 1999, that relates to an individual's statement of net worth, a statement of experience, or a company's financial statement, including the gross receipts of a bidder.

(b) This subsection does not prohibit the department from disclosing information to any of the following persons:

1. The person to whom the information relates.

2. Any person who has the written consent of the person to whom the information relates to receive such information.

3. Any person to whom 49 CFR 26, as that section existed on October 1, 1999, requires or specifically authorizes the department to disclose such information.

16,2296m Section 2296m. 84.01 (33) of the statutes is created to read: