2003 Wisconsin Act 33

33,1632d Section 1632d. 74.485 (1) of the statutes is amended to read:

74.485 (1) Definition. In this section, "agricultural land" has the meaning given in s. 70.32 (2) (c) 1. 1g.

33,1632e Section 1632e. 74.485 (4) (a) of the statutes is amended to read:

74.485 (4) (a) A person who owns land that has been assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r) is not subject to a penalty under sub. (2) if the converted land may be assessed as swamp or waste undeveloped under s. 70.32 (2) (a) 5., as agricultural forest under s. 70.32 (2) (a) 5m., as productive forest land under s. 70.32 (2) (a) 6., or as other under s. 70.32 (2) (a) 7. or if the amount of the penalty determined under sub. (2) represents less than $25 for each acre of converted land.

33,1632ma Section 1632ma. 74.57 (3) of the statutes is amended to read:

74.57 (3) Certificate not transferable. The Except as provided under s. 74.635, the county may not sell, assign, or otherwise transfer a tax certificate. However, if a city authorized to act under s. 74.87 pays delinquent taxes under an agreement entered into under s. 74.83, the county treasurer shall issue or reissue tax certificates to the city on all property for which the delinquent taxes have been paid.

33,1632mb Section 1632mb. 74.635 of the statutes is created to read:

74.635 Sale of tax certificate revenues. (1) Definitions. In this section:

(a) "County" includes a city that is authorized to act under s. 74.87.

(b) "Tax certificate" means a tax certificate issued under s. 74.57.

(c) "Tax certificate revenues" means, with respect to each parcel of real property included in a tax certificate, payments of real property taxes, special charges, special taxes, and special assessments indicated on a tax certificate, including interest and penalties on such amounts.

(2) Sale. A county may sell to any person all or a portion of the county's right to receive tax certificate revenues. The county shall distribute the proceeds from a sale under this subsection as provided under s. 75.05.

(3) Administration. A county may enter into an agreement for the sale of the county's right to receive tax certificate revenues. The agreement may include any provisions that the county considers necessary and may permit any person who purchases all or any portion of a county's right to receive tax certificate revenue to sell, assign, or otherwise transfer such right, in whole or in part, to another person.

33,1634 Section 1634. 76.13 (2) of the statutes is amended to read:

76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane County circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31 (8) (i) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

33,1635 Section 1635. 76.13 (3) of the statutes is amended to read:

76.13 (3) If the Dane County circuit court, after such roll is delivered to the state treasurer secretary of administration, increases or decreases the assessment of any company, the department shall immediately redetermine the tax of the company on the basis of the revised assessment, and shall certify and deliver the revised assessment to the state treasurer secretary of administration as a revision of the tax roll. If the amount of tax upon the assessment as determined by the court is less than the amount paid by the company, the excess shall be refunded secretary of administration shall refund the excess to the company with interest at the rate of 9% per year upon the certification of the redetermined tax and for that purpose the secretary of administration, upon the certification and delivery of the revised tax roll, shall draw a warrant upon the state treasurer for the amount to be so refunded. If the amount of the tax upon the assessment as determined by the court is in excess of the amount of the tax as determined by the department, interest shall be paid on the additional amount at the rate of 12% per year from the date of entry of judgment to the date the judgment becomes final, and at 1.5% per month thereafter until paid.

33,1636 Section 1636. 76.15 (2) of the statutes is amended to read:

76.15 (2) The power to reassess the property of any company defined in s. 76.02 and the general property of the state, and to redetermine the average rate of taxation, may be exercised under sub. (1) as often as may be necessary until the amount of taxes legally due from any such company for any year under ss. 76.01 to 76.26 has been finally and definitely determined. Whenever any sum or part thereof, levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment upon the property, and the reassessment of taxes to that extent shall be deemed to be satisfied. When the tax roll on the reassessment is completed and delivered to the state treasurer secretary of administration, the department shall immediately notify by certified mail each of the several companies taxed to pay the amount of the taxes extended on the tax roll within 30 days.

33,1637 Section 1637. 76.22 (3) of the statutes is amended to read:

76.22 (3) The state treasurer secretary of administration for and in the name of the state may bid at the sale and the state may become the purchaser of the property of any such company under a judgment for its sale for taxes, interest, and costs.

33,1638 Section 1638. 76.24 (1) of the statutes is amended to read:

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

33,1640 Section 1640. 76.28 (4) (b) of the statutes is amended to read:

76.28 (4) (b) In the case of overpayments of license fees by any light, heat and power company under par. (a), the department shall certify the overpayments to the department of administration, which shall audit the amount of the overpayments and the state treasurer secretary of administration shall pay the amounts determined by means of the audit. All refunds of license fees under this subsection shall bear interest at the annual rate of 9% from the date of the original payment to the date when the refund is made. The time for making additional levies of license fees or claims for refunds of excess license fees paid, in respect to any year, shall be limited to 4 years after the time the report for such year was filed.

33,1642 Section 1642. 76.39 (4) (d) of the statutes is amended to read:

76.39 (4) (d) All refunds shall be certified by the department to the department of administration which shall audit the amount of the refunds and the state treasurer secretary of administration shall pay the amount, together with interest at the rate of 9% per year from the date payment was made. All additional taxes shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which the additional taxes shall become delinquent if unpaid.

33,1643 Section 1643. 76.48 (3) of the statutes is amended to read:

76.48 (3) On or before May 1 in each year, the department of revenue shall compute and assess the license fees provided for in sub. (1r) and certify the amounts due to the state treasurer and file a duplicate thereof with the department secretary of administration. The department shall notify each electric cooperative of the amount of the license fees so assessed. The fees shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month on the amount of license fee until paid. The interest shall be collected by the department and, upon collection, forwarded to the state treasurer secretary of administration and retained by the state. The payment dates provided for in sub. (3a) shall apply.

33,1644 Section 1644. 76.48 (5) of the statutes is amended to read:

76.48 (5) Additional assessments may be made, if notice of such assessment is given, within 4 years of the date the annual return was filed, but if no return was filed, or if the return filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross revenues by the department. Refunds may be made if a claim for the refund is filed in writing with the department within 4 years of the date the annual return was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified by the department to the secretary of administration who shall audit the amounts of such overpayments and the state treasurer shall pay the amount audited. Additional assessments shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which they shall become delinquent if unpaid.

33,1646d Section 1646d. 77.04 (2) of the statutes is amended to read:

77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be computed at the rate of 10 cents per acre on all lands entered prior to 1972. On all lands entered after December 31, 1971, the "acreage share" shall be computed every 10 years to the nearest cent by the department of revenue at the rate of 20 cents per acre multiplied by a ratio using the equalized value of the combined residential, commercial, manufacturing, agricultural, swamp, or waste undeveloped, agricultural forest, and productive forest land classes under s. 70.32 (2) within the state in 1972 as the denominator, and using equalized value for these combined land classes in 1982 and every 10th year thereafter as the numerator. All owners shall pay to the taxation district treasurer the acreage share on each description on or before January 31. If the acreage share is not paid when due to the taxation district treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11), 74.12 (10) and 74.47. These lands shall be returned as delinquent and a tax certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the date of the issuance of a tax certificate, the county clerk shall promptly take a tax deed under ch. 75. On taking such deed the county clerk shall certify that fact and specify the descriptions to the department of natural resources.

33,1647 Section 1647. 77.14 of the statutes is amended to read:

77.14 Forest croplands information, protection, appropriation. The department of natural resources shall publish and distribute information regarding the method of taxation of forest croplands under this subchapter, and may employ a fire warden in charge of fire prevention in forest croplands. All actual and necessary expenses incurred by the department of natural resources or by the department of revenue in the performance of their duties under this subchapter shall be paid from the appropriation made in s. 20.370 (1) (mu) (mv) upon certification by the department incurring such expenses.

33,1647m Section 1647m. 77.52 (2) (a) 1. of the statutes is amended to read:

77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, if the use of the rooms or lodging is not fixed at the time of sale as to the starting day or the lodging unit. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.0435 (1) (d), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual. In this subdivision, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

33,1649 Section 1649. 77.59 (7) of the statutes is amended to read:

77.59 (7) If the department believes that the collection of any tax imposed by this subchapter will be jeopardized by delay, it shall notify the person determined to owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount determined to be owing, including penalties and interest. Such notice shall be by certified or registered mail or by personal service and the warrant of the department shall not issue if the person, within 10 days after such notice furnishes a bond in such amount not exceeding double the amount determined to be owing and with such sureties as the department approves, conditioned upon the payment of so much of the taxes, interest, and penalties as shall finally be determined to be due. Nothing in this subsection shall affect the review of determinations of tax as provided in this subchapter and any amounts collected under this subsection shall be deposited with the state treasurer secretary of administration and disbursed after final determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90 (2).

33,1650m Section 1650m. 77.635 of the statutes is created to read:

77.635 Determination of tax receipts related to motor vehicles. Beginning on July 1, 2005, and on each July 1 thereafter, the department of revenue shall determine the total amount of the taxes imposed under ss. 77.52 and 77.53 that is paid to the department of revenue and to the department of transportation in the immediately preceding calendar year on the sale or use of new motor vehicles. Annually on July 1, 10% of the total amount determined under this section shall be transferred from s. 20.855 (4) (fn) to the transportation fund.

33,1651 Section 1651. 77.66 of the statutes is created to read:

77.66 Certification for collection of sales and use tax. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make sales of tangible personal property and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.

33,1652 Section 1652. 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) (mv).

33,1653 Section 1653. 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). 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) (mv).

33,1653d Section 1653d. 79.01 (2d) of the statutes is amended to read:

79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account."

33,1653e Section 1653e. 79.01 (2e) of the statutes is created to read:

79.01 (2e) There is established an account in the general fund entitled the "Municipal Aid Account."

33,1653f Section 1653f. 79.01 (2f) of the statutes is created to read:

79.01 (2f) There is established an account in the general fund entitled the "Municipal Aid Distribution Account."

33,1654 Section 1654. 79.015 of the statutes is amended to read:

79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.036, 79.04, 79.043, 79.044, 79.045, 79.05, 79.058, and 79.06.

33,1655 Section 1655. 79.02 (2) (b) of the statutes is amended to read:

79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.036, 79.04, 79.043, 79.044, 79.045, 79.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.

33,1656 Section 1656. 79.02 (3) of the statutes is amended to read:

79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement to shared revenues under ss. 79.03, 79.035, 79.036, 79.04, 79.043, 79.044, 79.045, 79.05, 79.058, and 79.06 for the current year, minus the amount distributed to the municipality or county in July.

(b) In November 2002, the amount of the payments to each municipality and county under ss. 79.03, 79.04, 79.05, 79.058, and 79.06 to be paid from the appropriation account under s. 20.855 (4) (rb) shall be the amount of such payments to the municipality or county multiplied by the quotient of an amount equal to the moneys available, as determined by the department of administration, from the appropriation account under s. 20.855 (4) (rb) divided by $826,068,930.

33,1657 Section 1657. 79.02 (3) (c) 1. of the statutes is created to read:

79.02 (3) (c) 1. In November 2003, the total amount of the payments to each municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the appropriation account under s. 20.835 (1) (t) shall equal $230,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

33,1657m Section 1657m. 79.02 (3) (c) 2. of the statutes is created to read:

79.02 (3) (c) 2. In November 2003, the total amount of the payments to each municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the appropriation account under s. 20.835 (1) (u) shall equal $17,600,000 and shall be applied to the payments in the manner determined by the department of revenue.

33,1657d Section 1657d. 79.02 (3) (c) 3. of the statutes is created to read:

79.02 (3) (c) 3. In November 2003, the total amount of the payments under ss. 79.03, 79.04, and 79.06 to each county and municipality shall be reduced by an amount equal to the amount of supplements paid from the appropriation under s. 20.435 (4) (b) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under s. 49.45 (51).

33,1658 Section 1658. 79.02 (3) (d) of the statutes is created to read:

79.02 (3) (d) 1. In November 2004, the total amount of the payments to each municipality under ss. 79.0 43, 79.044, and 79.045 to be paid from the appropriation account under s. 20.835 (1) (t) shall equal $170,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

2. In November 2004, the total amount of the payments to each municipality under ss. 79.0 43, 79.044, and 79.045 to be paid from the appropriation account under s. 20.835 (1) (u) shall equal $20,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

33,1658d Section 1658d. 79.02 (3) (e) of the statutes is created to read:

79.02 (3) (e) For the distribution in 2004 and subsequent years, the total amount of the November payments to each county and municipality under ss. 79.035 , 79.043, 79.044, 79.045, and 79.046 shall be reduced by an amount equal to the amount of supplements paid from the appropriation under s. 20.435 (4) (b) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under s. 49.45 (51).

33,1659 Section 1659. 79.03 (3) (a) of the statutes is amended to read:

79.03 (3) (a) The amount in the shared revenue account for municipalities and the amount in the shared revenue account for counties, less the payments under sub. (2) and s. 79.04, and, for the distribution in 2003, the amount appropriated under s. 20.835 (1) (m), (t), and (u), shall be allocated to each municipality and county respectively in proportion to its entitlement. In this paragraph, "entitlement" means the product of aidable revenues and tax base weight.

33,1659d Section 1659d. 79.03 (3c) (b) 2. of the statutes is amended to read:

79.03 (3c) (b) 2. For the year before the year in which the statement under s. 79.015 is provided, the municipality levies property taxes for municipal purposes at a rate of at least one mill per dollar of full value under s. 70.57, or, with regard to payments in 2003, if the full valuation of property in the municipality is less than $10,000,000, the municipality levies property taxes for municipal purposes at a rate of at least 0.85 mill per dollar of full value under s. 70.57.

33,1659m Section 1659m. 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. The total amount to be distributed under this subsection from ss. 20.835 (1) (b) and 20.855 (4) (rb) in 2002 is $11,110,000 and the total amount to be distributed under this subsection from s. 20.835 (1) (b) in 2003 is $11,221,100 less the reductions under s. 79.02 (3) (c) 3.

33,1660 Section 1660. 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. Beginning in 1995 and 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 ss. 20.835 (1) (d) and 20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d), (m), (t), and (u) are $776,783,700 to municipalities, less the reductions under s. 79.02 (3) (c) 3., and $172,378,300 to counties, less the reductions under s. 79.02 (3) (c) 3.

33,1662b Section 1662b. 79.035 (title) of the statutes is amended to read:

79.035 (title) County and municipal aid.

33,1662d Section 1662d. 79.035 (1) of the statutes is amended to read:

79.035 (1) Subject to reductions under s. 79.036 (3), in In 2004 and subsequent years, each county and municipality shall receive a payment from the county and municipal aid account in an amount determined under sub. (2).

33,1663b Section 1663b. 79.035 (2) (a) 1. of the statutes is amended to read:

79.035 (2) (a) 1. For Except as provided under 79.02 (3) (e), for the distribution in 2004, each county and municipality will receive a payment that is equal to the amount of the payments the county or municipality would have received in 2003 under ss. 79.03, 79.058, and 79.06, if not for the reductions under s. 79.02 (3) (c) 3., less the amount of the reduction under subd. 2.

33,1664b Section 1664b. 79.035 (2) (a) 2. of the statutes is amended to read:

79.035 (2) (a) 2. The department of revenue shall reduce the amount of the payments to be distributed to each county and municipality, as determined under subd. 1., by subtracting from such payments an amount based on the county's or municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2004 is $40,000,000 $20,000,000, except that the reduction applied to any county's or municipality's payment shall not exceed the amount of the payments specified under subd. 1. distributed to the county or municipality in 2003.

33,1666b Section 1666b. 79.035 (2) (b) of the statutes is amended to read:

79.035 (2) (b) For Except as provided under s. 79.02 (3) (e), for the distribution in 2005 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under par. (a) in 2004 prior to the reductions under s. 79.036.