Amendment ASA-AB150

AB150-ASA,1178,5 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $25 or 4.5% $35 or 6.5% of the taxes, fees, interest and penalties owed; as of the due date specified in the assessment, notice of amount due or notice of redetermination; on that account, whichever is greater.

AB150-ASA, s. 3438m Section 3438m. 73.03 (35) of the statutes is amended to read:

AB150-ASA,1178,14 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) or (2ds), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) if granting the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring the total of the credits granted to that claimant under that subsection s. 560.75 (9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

AB150-ASA, s. 3439 Section 3439. 73.03 (46) of the statutes is amended to read:

AB150-ASA,1178,23 73.03 (46) In each school year, to determine and certify to the state superintendent of public instruction the rate for determining the primary secondary ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and annually thereafter to determine and certify to the state superintendent of public instruction the rate for determining minimum aid payments under s. 121.10 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.

AB150-ASA, s. 3440m Section 3440m. 73.03 (50) of the statutes is created to read:

AB150-ASA,1179,9 73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.

AB150-ASA, s. 3441 Section 3441. 73.0305 of the statutes is amended to read:

AB150-ASA,1179,17 73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent department of public instruction education, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding May March 31 and the 2nd preceding May March 31, as computed by the federal department of labor.

AB150-ASA, s. 3443m Section 3443m. 73.10 (6) of the statutes is amended to read:

AB150-ASA,1180,9 73.10 (6) The department may establish a scale of charges for audits, inspections and other services rendered by the department in connection with financial records or procedures of towns, villages, cities, counties and all other local public bodies, boards, commissions, departments or agencies. Upon the completion of such work or, at the department's discretion, during work in progress, the department shall transmit to the clerk of the town, village, city, county or other local public body, board, commission, department or agency a statement of such charges. Duplicates of the statements shall be filed in the offices office of the state treasurer secretary of administration. Within 60 days after the receipt of the above statement of charges, it shall be audited as other claims against towns, villages, cities, counties and other local public bodies, boards, commissions, departments or agencies are audited, and it shall be paid into the state treasury and credited to the appropriation under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties and all other local public bodies, boards, commissions, departments or agencies shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.

AB150-ASA, s. 3446g Section 3446g. 74.09 (1) of the statutes is repealed and recreated to read:

AB150-ASA,1180,13 74.09 (1) Definition. In this section, "taxable value" means a property's assessed value divided by the assessment ratio of all of the taxable property in the taxation district where the property is located.

AB150-ASA, s. 3446r Section 3446r. 74.09 (3) (b) of the statutes is repealed and recreated to read:

AB150-ASA,1180,15 74.09 (3) (b) Except as provided in sub. (3m), show all of the following:

AB150-ASA,1180,17 1. For real property, the taxable value of the land and the taxable value of the improvements.

AB150-ASA,1180,18 2. For all property, the total taxable value.

AB150-ASA,1180,22 3. The tax levied on the property by the school district where the property is located minus the credit under s. 79.10 (4) allocable to the property, for the previous year and the current year, and the percentage change in that net tax between those years.

AB150-ASA,1180,25 4. The tax levied on the property by each taxing jurisdiction where the property is located, other than the school district, for the previous year and the current year, and the percentage change in each of those taxes between those years.

AB150-ASA,1181,2 5. The sum of the taxes levied under subds. 3. and 4. for the previous year and the current year, and the percentage change in that sum between those years.

AB150-ASA,1181,4 6. The amount of the credit under s. 79.10 (5) allocable to the property for the previous year and the current year, and the percentage change between those years.

AB150-ASA,1181,7 7. The amount obtained by subtracting the amount under subd. 6. from the amount under subd. 5., for the previous year and the current year, and the percentage change in that amount between those years.

AB150-ASA,1181,9 8. The net tax rate for the property, calculated by dividing the amount under subd. 7. for the current year by the amount under subd. 2.

AB150-ASA, s. 3446s Section 3446s. 74.09 (3) (c) of the statutes is repealed.

AB150-ASA, s. 3446t Section 3446t. 74.09 (3) (e) of the statutes is repealed.

AB150-ASA, s. 3446u Section 3446u. 74.09 (3) (i) of the statutes is repealed.

AB150-ASA, s. 3446v Section 3446v. 74.09 (3m) of the statutes is created to read:

AB150-ASA,1181,19 74.09 (3m) Information exception. If the property has a different parcel identification number for the current year than it had for the previous year or if the property is not substantially the same in those years, the property tax bill need not indicate any tax allocable to the property for the previous year or the percentage change in any tax allocable to the property between the previous year and the current year.

AB150-ASA, s. 3446w Section 3446w. 74.09 (4) of the statutes is repealed.

AB150-ASA, s. 3446x Section 3446x. 74.09 (4m) of the statutes is created to read:

AB150-ASA,1181,24 74.09 (4m) Required bill, waiver. Each taxation district shall use a property tax bill that the department of revenue prescribes unless that department permits the district to use another bill that provides the information under sub. (3).

AB150-ASA, s. 3446xd Section 3446xd. 74.25 (1) (a) 5. of the statutes is amended to read:

AB150-ASA,1182,4 74.25 (1) (a) 5. Pay to the state treasurer secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates and 10% of collections of occupational taxes on coal docks.

AB150-ASA, s. 3446xh Section 3446xh. 74.27 of the statutes is amended to read:

AB150-ASA,1182,9 74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the state treasurer secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB150-ASA, s. 3446xp Section 3446xp. 74.30 (1) (e) of the statutes is amended to read:

AB150-ASA,1182,14 74.30 (1) (e) Pay to the state treasurer secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates and 10% of collections of occupational taxes on coal docks.

AB150-ASA, s. 3446xt Section 3446xt. 74.30 (1m) of the statutes is amended to read:

AB150-ASA,1182,18 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the state treasurer secretary of administration the state's proportionate shares of taxes under sub. (1) (i) and (j).

AB150-ASA, s. 3447 Section 3447. 76.01 of the statutes is amended to read:

AB150-ASA,1182,25 76.01 Railroads and utilities, assessment. The department of revenue shall make an annual assessment of the taxable property of all railroad companies, of all conservation and regulation companies, of all sleeping car companies, of all air carriers, of all telephone companies and, of all pipeline companies and of the equipment of all car line companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.

AB150-ASA, s. 3448 Section 3448. 76.02 (5) of the statutes is repealed.

AB150-ASA, s. 3449 Section 3449. 76.02 (9) of the statutes is amended to read:

AB150-ASA,1183,6 76.02 (9) "Company", without other designation or qualification, includes any railroad company, any conservation and regulation company, any express company, any air carrier company, any pipeline company, any telephone company and any sleeping car line company, as defined in this section, to which "company" is applied.

AB150-ASA, s. 3450 Section 3450. 76.02 (10) of the statutes is amended to read:

AB150-ASA,1183,19 76.02 (10) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, except such motor vehicles as are exempt under s. 70.112 (5) and treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a) and except that for car line companies the property taxable is all equipment. The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.

AB150-ASA, s. 3451 Section 3451. 76.02 (11) of the statutes is amended to read:

AB150-ASA,1183,24 76.02 (11) If the property of any company defined in s. 76.28 (1), except a qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.

AB150-ASA, s. 3452 Section 3452. 76.02 (12r) of the statutes is created to read:

AB150-ASA,1184,3 76.02 (12r) "Car line company" means any person, except a railroad company, that leases or furnishes to a railroad company railroad cars or other equipment used in transporting persons or freight by rail.

AB150-ASA, s. 3453 Section 3453. 76.03 (1) of the statutes is amended to read:

AB150-ASA,1184,9 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02 shall be deemed is personal property for the purposes of taxation, and, except for car line company property, it shall be valued and assessed together as a unit.

AB150-ASA, s. 3454 Section 3454. 76.03 (2) of the statutes is amended to read:

AB150-ASA,1184,16 76.03 (2) In case any of the property used in the business of a company defined in s. 76.02, except a car line company, is operated in connection with the property used in the same business or any other business therein described, all such property, rights, franchises and privileges shall be valued and assessed together as a unit, unless, in the opinion of the department of revenue, such properties are so segregated that separate assessments thereof should be made.

AB150-ASA, s. 3455 Section 3455. 76.04 (1) of the statutes is amended to read:

AB150-ASA,1185,8 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and accurate statement in such manner and form and setting forth such facts as the department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports for car line companies shall be filed on or before March 1. The annual reports for railroad companies, sleeping car companies and express companies shall be filed on or before April 15 and. The annual reports for conservation and regulation companies, air carriers, telephone companies and pipeline companies shall be filed on or before May 1. For sufficient reason shown the department may upon written request allow such further time for making and filing the report as it may deem necessary, but not to exceed 30 days. If any company fails to file such report within the time prescribed or as extended under this subsection, the department shall add to the taxes due from such company $250 if the report is not filed within 15 days after the due date or extended due date and an additional $250 for each month or part of a month thereafter during which the report is not filed, except that the total penalty may not exceed $2,500. No company may in any action or proceeding contest the imposition of such penalty.

AB150-ASA, s. 3456 Section 3456. 76.07 (1) of the statutes is amended to read:

AB150-ASA,1185,19 76.07 (1) Duty of department. The department on or before August 1 in each year in the case of railroad companies and sleeping car companies, on or before October 10 in the case of car line companies and on or before September 15 in the case of air carrier companies, telephone companies, conservation and regulation companies and pipeline companies, shall, according to its best knowledge and judgment, ascertain and determine the full market value of the property of each company within the state. The department shall determine the value of the equipment of car line companies by the methods used to determine the value of fixed assets for the tax under ch. 70, as specified in the assessment manual under s. 73.03 (2a).

AB150-ASA, s. 3457 Section 3457. 76.07 (2) of the statutes is amended to read:

AB150-ASA,1186,15 76.07 (2) Relation to state valuation; description. The value of the property of each of said companies for assessment shall be made on the same basis and for the same period of time, as near as may be, as the value of the general property of the state is ascertained and determined. The department shall prepare an assessment roll and place thereon after the name of each of said companies assessed, the following general description of the property of such company, to wit: "Real estate, right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment, franchises and all other real estate and personal property of said company," in the case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables, devices, appliances, instruments, franchises and all other real and personal property of said company," in the case of conservation and regulation companies, and "Real estate, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of said company," in the case of sleeping car and air carrier companies, equipment in the case of car line companies and "Land and land rights, structures, improvements, mains, pumping and regulation equipment, services, appliances, instruments, franchises and all other real and personal property of said company," in the case of pipeline companies, and "All property of the company used in the operation of the company's telephone business" in the case of telephone companies, which description shall be deemed and held to include the entire property and franchises of the company specified and all title and interest therein.

AB150-ASA, s. 3458 Section 3458. 76.07 (4g) (intro.) of the statutes is amended to read:

AB150-ASA,1186,20 76.07 (4g) Determining the property in this state. (intro.) The department shall determine the property in this state of railroad companies, air carrier companies, pipeline companies and, telephone companies and car line companies in the following manner:

AB150-ASA, s. 3459 Section 3459. 76.07 (4g) (f) of the statutes is created to read:

AB150-ASA,1186,22 76.07 (4g) (f) Car line companies. For car line companies:

AB150-ASA,1186,23 1. Determine the total car miles traveled within this state.

AB150-ASA,1186,24 2. Determine the total car miles traveled everywhere.

AB150-ASA,1186,25 3. Divide the amount under subd. 1. by the amount under subd. 2.

AB150-ASA,1187,2 4. Multiply the fraction under subd. 3. by the full market value of the company's property everywhere.

AB150-ASA, s. 3460 Section 3460. 76.13 (1) of the statutes is amended to read:

AB150-ASA,1187,15 76.13 (1) The department shall compute and levy a tax upon the property of each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and 76.08, at the average net rate of taxation determined under s. 76.126. The amount of tax to be paid by each such company shall be extended upon a tax roll opposite the description of the property of the respective companies. The tax rolls for all companies required to be assessed on or before August 1 in each year under s. 76.07 (1) shall be completed on or before August 10, for all companies required to be assessed on or before October 10 shall be completed on or before October 20 and for all companies required to be assessed on or before September 15 in each year under s. 76.07 (1) shall be completed on or before October 1; and the department shall thereupon attach to each such roll a certificate signed by the secretary of revenue, which shall be as follows:

AB150-ASA,1187,23 "I do hereby certify that the foregoing tax roll includes the property of all railroad companies, sleeping car line companies, air carrier companies, conservation and regulation companies, telephone companies or pipeline companies, as the case may be, defined in s. 76.02, liable to taxation in this state; that the valuation of the property of each company as set down in said tax roll is the full market value thereof as assessed by the department of revenue, except as changed by court judgment, and that the taxes thereon charged in said tax roll have been assessed and levied at the average net rate of taxation in this state, as required by law".

AB150-ASA, s. 3460c Section 3460c. 76.13 (2) of the statutes is amended to read:

AB150-ASA,1188,16 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. 144.442 (9) (i), 144.76 (13) and 144.77 (6) (d), 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.

AB150-ASA, s. 3460g Section 3460g. 76.13 (3) of the statutes is amended to read:

AB150-ASA,1189,7 76.13 (3) If the Dane county circuit court, after such roll is delivered to the state treasurer department 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.

AB150-ASA, s. 3460n Section 3460n. 76.15 (2) of the statutes is amended to read:

AB150-ASA,1189,20 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.

AB150-ASA, s. 3460r Section 3460r. 76.22 (3) of the statutes is amended to read:

AB150-ASA,1189,25 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.

AB150-ASA, s. 3460w Section 3460w. 76.24 (1) of the statutes is amended to read:

AB150-ASA,1190,6 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.

AB150-ASA, s. 3461 Section 3461. 76.28 (1) (d) of the statutes is amended to read:

AB150-ASA,1190,25 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than a qualified wholesale electric company means total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric company, "gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4.

AB150-ASA, s. 3462 Section 3462. 76.28 (1) (e) (intro.) of the statutes is amended to read:

AB150-ASA,1191,9 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person, association, company or corporation, including corporations described in s. 66.069 (2) and including qualified wholesale electric companies and except only business enterprises carried on exclusively either for the private use of the person, association, company or corporation engaged in them, or for the private use of a person, association, company or corporation owning a majority of all outstanding capital stock or who control the operation of business enterprises and except electric cooperatives taxed under s. 76.48 that engage in any of the following businesses:

AB150-ASA, s. 3463 Section 3463. 76.28 (1) (em) of the statutes is created to read:

AB150-ASA,1191,12 76.28 (1) (em) "Net production of electricity" means the total of electricity generated minus the power used to operate the generating plant.

AB150-ASA, s. 3464 Section 3464. 76.28 (1) (gm) of the statutes is created to read: