2005 Wisconsin Act 149

149,97 Section 97. 24.28 (1) (intro.) of the statutes is created to read:

24.28 (1) (intro.) A certificate of sale issued under s. 24.17 becomes void upon the occurrence of any of the following, and the purchaser of the lands described in the certificate, or the purchaser's heirs and assigns, shall forfeit all right and interest in the lands:

Note: See the previous section of this bill.

149,98 Section 98. 24.29 of the statutes is amended to read:

24.29 Redemption. At any time before the 5 days next preceding the reoffering of such land at public sale of any land forfeited under s. 24.28, the former purchaser, or the former purchaser's assigns or legal representatives, may, prevent the resale of the forfeited lands and revive the original contract by the payment of paying the principal sum due, with interest, and all taxes returned thereon on the forfeited lands to the secretary of administration which that are still unpaid, and all costs occasioned by the delay, together with 3% 3 percent damages on the whole sum owing for such land, prevent such resale and revive the original contract the forfeited lands.

Note: Reorganizes text, deletes excess verbiage, inserts specific references, and conforms the expression of "percent" to current style.

149,99 Section 99. 24.30 of the statutes is amended to read:

24.30 Liability of former purchaser. In case of such a forfeiture of lands under s. 24.28, the former purchaser of such land the forfeited lands shall be liable for any waste or unnecessary injury which that the former purchaser may have done to the same, forfeited lands or to the timber or mineral thereon; and any minerals located upon the forfeited lands. An action therefor for waste or unnecessary injury under this section may be prosecuted by the board in the name of the state.

Note: Divides long sentence and inserts specific references.

149,100 Section 100. 24.31 of the statutes is amended to read:

24.31 Advertisement and resale of forfeited lands. Whenever any public lands have been forfeited under s. 24.28 for the nonpayment of either principal, interest, or taxes, and the lands have remained forfeited for 3 months, the board shall first cause such the forfeited lands to be appraised as provided by under s. 24.08 and shall thereupon. Upon completion of the appraisal, the board shall advertise such the forfeited land for sale as provided by under s. 24.09, and shall further state in the notice that the lands have been forfeited and give the names of the former purchasers. Such The sale of the forfeited lands shall be made either in the county where the lands lie or at the capitol on a day not less than 3 months nor more than 6 months after the first insertion of the notice. The board shall publish a class 3 notice, under ch. 985, of the sale giving the time and place where such the sale will be held and the county in which such the lands being sold are situated, but omitting any description of such the lands; the . The last insertion of the notice shall be at least one week previous prior to the time of commencing such the sale is to commence.

Note: Divides long sentence, replaces the passive voice with the active, and inserts specific references.

149,101 Section 101. 24.32 of the statutes is amended to read:

24.32 Resale and redemption. (1) Unless such the resale be of lands forfeited under s. 24.28 is prevented by payment as hereinbefore provided by under s. 24.29, such the forfeited lands shall be offered for sale at public auction to the highest bidder, in the manner and upon the terms provided, for original sales, and, if the lands are not then sold, the lands shall be subject to private entry thereafter.

(2) (a) Every such tract of forfeited lands may be redeemed by the former purchaser thereof, or the former purchaser's assigns or legal representatives, at any time before the June 30th next following the date of such the resale, upon presenting of the forfeited tract, by doing all of the following:

1. Presenting to the board satisfactory proof, which shall be filed and preserved by it the board, that such the tract was, at the time of the resale, in whole or in part under cultivation or adjoining a tract partly cultivated, belonging to the former purchaser, or the former purchaser's assigns or legal representatives, and used in connection therewith, and upon depositing with the adjoining tract.

2. Depositing with the secretary of administration, for the use of the purchaser at such the resale of the forfeited tract the amount paid by the the resale purchaser for such land the tract, together with 25% of the amount of such the taxes, interest, and costs , in addition thereto; and every to the purchase price.

(b) Every certificate of sale issued upon any such resale of forfeited lands shall be subject to the right of redemption under par. (a) whether it be or not the right of redemption is expressed in such the certificate or not. And no. No patent shall be issued on any such resale of a forfeited tract until the expiration of such the redemption period under par. (a).

(3) Upon such a redemption under sub. (2), the board shall cancel such do all of the following:

(a) Cancel the certificate, and shall make of sale issued to the resale purchaser.

(b) Make and deliver to the party so redeeming the forfeited lands a certificate thereof, and shall also record the same of the redemption.

(c) Record the certificate of the redemption in a book to be kept in its the board's office for that purpose.

Note: Subdivides long provisions and inserts specific references.

149,102 Section 102. 24.34 of the statutes is amended to read:

24.34 Void sales. In case of the event that the sale of any public lands are made by mistake, or not in accordance with law, or are obtained by fraud, and in cases where or in the event that the state had no title to such the lands sold, or its the state's title has failed, such the sale of the lands shall be void and no contract, certificate of purchase, or patent issued thereon on the lands sold shall be of any effect, but the person named as vendee, or that person's successor in interest, as the case may be, may furnish to the board such any proof as shall that will satisfy it the board of the facts. Thereupon it Except as provided in s. 24.341, upon receipt of satisfactory proof of the facts asserted by the vendee, the board shall order all amounts, either of principal or interest, paid for the lands described in the contract, certificate, or patent, together with the interest thereon on the amounts so paid from the time of each such payment, at the rate of 6% 6 percent per year, simple interest, to be refunded and paid out of the state treasury, from the fund to which it has been credited, to the person entitled thereto; provided that to the refund. Notwithstanding anything contained in this section, no money shall be paid to any person participating in any such fraud in obtaining the land, as provided in this section.

Note: Divides long sentence, inserts specific references, and conforms the expression of "percent" to current style.

149,103 Section 103. 24.341 of the statutes is amended to read:

24.341 Offset to refund on void sales. Whenever any claim shall be is made for a refund on a void land sale under s. 24.34, the board of commissioners of public lands shall make an investigation and determination, and offset the value of the use of said the land, property removed therefrom from the land, and the damage or injury thereto to the land by such the claimant, together with interest thereon, against the amounts actually paid to the state and to any other persons on account of the purchase, possession, use, damage, or injury to such the lands by said the claimants. The refund or payment to be made under s. 24.34 shall in no case be more than the excess, if any, of the amounts paid out by such the claimant, with interest, over such the offset determined under this section.

Note: Inserts specific references. "Board" is defined in s. 24.01 as the board of commissioners of public lands.

149,104 Section 104. 24.35 of the statutes is amended to read:

24.35 Annulment of certificates and patents. Whenever the board shall have has erroneously or improperly issued any certificate or patent for any public lands, whereby wrong or injustice has been or may be done, including cases where in which the state had no title to the lands, or its title has failed, it the board may, upon the written application of the purchaser, or the purchaser's successor in interest, revoke and annul such the certificate or patent by its order, which, with such the application, shall be filed and recorded in its the board's office. A certified copy of such the board's order may be recorded in the office of the register of deeds for the county where such the lands lie, and thereupon such upon the recording of the order, the certificate or patent shall be absolutely null and void. When such the board's order is so recorded there shall be paid out of the state treasury, from the fund to which it has been credited, to the purchaser, or the purchaser's successor in interest, the amounts in the manner and as provided in s. 24.34.

Note: Inserts specific references.

149,105 Section 105. 24.355 of the statutes is amended to read:

24.355 Limitation of actions. All claims under s. 24.34 or 24.35 shall become be barred, unless application therefor be for a payment refund is made within 5 years from the time of such the payment, or, in cases where in which the state never had title, from the time when the invalidity of the title of the state was established.

Note: Inserts specific references.

149,106 Section 106. 24.36 of the statutes is amended to read:

24.36 Lost certificates and patents. Whenever any duplicate certificate of sale shall have has been lost or destroyed before the patent shall issue has been issued, or whenever any patent shall have has been lost or destroyed, the board, upon satisfactory proof of the fact, established by affidavit to be filed with it the board, may issue a certified copy of the original certificate of sale or of the record in its the board's office of such the patent, or a quitclaim deed in place of such the missing patent, to the person entitled thereto to the copy of the certificate or record of the patent, or quitclaim deed, which shall have the same force and effect as the original duplicate certificate or patent. Its The board's certificate to such the copy and quitclaim deed shall recite the loss or destruction of the original.

Note: Inserts specific references.

149,107 Section 107. 24.37 of the statutes is amended to read:

24.37 Ejectment. If any person shall hold holds or continue continues in possession of any public lands without written permission from the board, or contrary to the conditions or covenants of any lease or written agreement, or after such the lands have been forfeited to the state, that person shall be liable to an action by the state or any purchaser from the state for an unlawful detainer or other proper action to recover possession of such the lands with and for damages for the detention of the same the lands.

Note: Inserts specific references.

149,108 Section 108. 24.38 of the statutes is amended to read:

24.38 Boundaries. The lines, boundaries , and descriptions of the swamp lands as exhibited by the plats and field notes of the United States survey are adopted and shall be deemed conclusively to be the true lines, boundaries, and descriptions thereof of those swamp lands.

Note: Inserts specific references.

149,109 Section 109. 24.39 (title) of the statutes is amended to read:

24.39 (title) Leases, etc. of public lands.

Note: Deletes disfavored term.

149,110 Section 110. 45.014 (title) of the statutes is amended to read:

45.014 (title) Wisconsin veterans museum Veterans Museum.

Note: Changes capitalization consistent with the treatment of this section by 2001 Wis. Act 103 as already reflected in the printed volumes.

149,111 Section 111. 48.685 (5) (bm) 4. of the statutes is amended to read:

48.685 (5) (bm) 4. A violation of s. 940.19 (3), 1999 stats., or of s. 125.075 (1), 125.085 (3) (a) 2., 125.105 (2) (b), 125.66 (3), 125.68 (12), 940.09, 940.19 (2), (4), (5), or (6), 940.20, 940.203, 940.205, 940.207, or 940.25, a violation of s. 346.63 (1), (2), (5), or (6) that is a felony under s. 346.65 (2) (e) (am) 5. or (f), (2j) (d), or (3m), or an offense under ch. 961 that is a felony, if committed not more than 5 years before the date of the investigation under sub. (2) (am).

Note: Changes cross-reference to accommodate renumbering by Section 136 of this bill.

149,112 Section 112. 59.70 (23) of the statutes is amended to read:

59.70 (23) County natural beauty councils. The board may create a county natural beauty council as a committee of the board, composed of such board members, public members and governmental personnel as the board designates. The council shall advise governmental bodies and citizens in the county on matters affecting the preservation and enhancement of the county's natural beauty, and aid and facilitate the aims and objectives of the natural beauty council described in s. 144.76 (3) (intro.), 1973 stats.

Note: The phrase "the aims and objectives of the natural beauty council" has no referent in current law. The provision has been clarified by the addition of a cross-reference to the law in which the aims and objectives of the natural beauty council were last stated. Subsequent to the publication of the 1973-74 Wisconsin Statutes, ch. 224, Laws of 1975, changed the name of the natural beauty council (though not its objectives), and ch. 29, Laws of 1977, eliminated the council altogether (by the repeal of s. 15.347 (1)). Neither of these acts made any changes to s. 59.70 (23) (at that time numbered s. 59.07 (59)).

149,113 Section 113. 73.10 (2) (b) 1. b. of the statutes is amended to read:

73.10 (2) (b) 1. b. That the statements, notes, and schedules under subd. 1. a. conform to generally accepted accounting principles promulgated by the governmental accounting standards board Governmental Accounting Standards Board or its successor bodies.

Note: Conforms capitalization to current style.

149,114 Section 114. 77.52 (2) (a) 10. of the statutes is amended to read:

77.52 (2) (a) 10. Except for services provided by veterinarians and except for installing or applying tangible personal property which that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property unless, at the time of such the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r). For purposes of this paragraph, the following items shall be considered to have retained their character as tangible personal property, regardless of the extent to which any such item is fastened to, connected with, or built into real property: furnaces, boilers, stoves, ovens, including associated hoods and exhaust systems, heaters, air conditioners, humidifiers, dehumidifiers, refrigerators, coolers, freezers, water pumps, water heaters, water conditioners and softeners, clothes washers, clothes dryers, dishwashers, garbage disposal units, radios and radio antennas, incinerators, television receivers and antennas, record players, tape players, jukeboxes, vacuum cleaners, furniture and furnishings, carpeting and rugs, bathroom fixtures, sinks, awnings, blinds, gas and electric logs, heat lamps, electronic dust collectors, grills and rotisseries, bar equipment, intercoms, recreational, sporting, gymnasium and athletic goods and equipment including by way of illustration but not of limitation bowling alleys, golf practice equipment, pool tables, punching bags, ski tows and swimming pools; equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, lamps, chandeliers, and fans, venetian blinds, canvas awnings, office and business machines, ice and milk dispensers, beverage-making equipment, vending machines, soda fountains, steam warmers and tables, compressors, condensing units and evaporative condensers, pneumatic conveying systems; laundry, dry cleaning, and pressing machines, power tools, burglar alarm and fire alarm fixtures, electric clocks and electric signs. "Service" does not include services performed by veterinarians. The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in this subdivision par. (ag), regardless of whether the installation or application of tangible personal property related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in this subdivision par. (ag), if such the installation or replacement is a real property construction activity under s. 77.51 (2).

Note: Subdivides a long provision by deleting a list to be converted to tabular form in a newly created separate paragraph and otherwise rearranging text for improved readability and conformity with current style. See the next section of this bill.

149,115 Section 115. 77.52 (2) (ag) of the statutes is created to read:

77.52 (2) (ag) For purposes of par. (a) 10., the following items shall be considered to have retained their character as tangible personal property, regardless of the extent to which the item is fastened to, connected with, or built into real property:

1. Furnaces.

2. Boilers.

3. Stoves.

4. Ovens, including associated hoods and exhaust systems.

5. Heaters.

6. Air conditioners.

7. Humidifiers.

8. Dehumidifiers.

9. Refrigerators.

10. Coolers.

11. Freezers.

12. Water pumps.

13. Water heaters.

14. Water conditioners and softeners.

15. Clothes washers.

16. Clothes dryers.

17. Dishwashers.

18. Garbage disposal units.

19. Radios and radio antennas.

20. Incinerators.

21. Television receivers and antennas.

22. Record players.

23. Tape players.

24. Jukeboxes.

25. Vacuum cleaners.