AB150-ASA, s. 3424f 16Section 3424f. 71.90 (2) of the statutes is amended to read:
AB150-ASA,1169,1417 71.90 (2) (title) Deposit with the state treasurer secretary of
18administration
. At any time while the petition is pending before the tax appeals
19commission or an appeal in regard to that petition is pending in a court, the taxpayer
20may offer to deposit the entire amount of the additional taxes, together with interest,
21with the state treasurer secretary of administration. If an offer to deposit is made,
22the department of revenue shall issue a certificate to the state treasurer secretary
23of administration
authorizing the treasurer him or her to accept payment of such
24taxes together with interest to the first day of the succeeding month and to give a
25receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the

1taxes and interest to the treasurer secretary of administration within 30 days. A
2copy of the receipt of the state treasurer secretary of administration shall be filed
3with the department. The department shall, upon final determination of the appeal,
4certify to the state treasurer secretary of administration the amount of the taxes as
5finally determined and direct the state treasurer secretary of administration to
6refund to the appellant any portion of such payment which has been found to have
7been improperly assessed, including interest. The state treasurer secretary of
8administration
shall make the refunds directed by the certificate within 30 days
9after receipt. Taxes paid to the state treasurer secretary of administration under this
10subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only
11to the extent of the interest accrued on the taxes prior to the first day of the month
12succeeding the application for hearing. Any portion of the amount deposited with the
13state treasurer secretary of administration which is refunded to the taxpayer shall
14bear interest at the rate of 9% per year during the time that the funds are on deposit.
AB150-ASA, s. 3424g 15Section 3424g. 71.91 (5) (a) of the statutes is renumbered 71.91 (5) (ar) and
16amended to read:
AB150-ASA,1170,217 71.91 (5) (ar) If any income or franchise tax is not paid when due, the
18department of revenue shall issue file a warrant with the clerk of circuit court and
19may issue a copy of the warrant
to the sheriff of any county of the state commanding
20the sheriff to levy upon and sell enough of the taxpayer's real and personal property
21found within the county to pay the tax with the penalties, interest and costs, and to
22proceed upon the property in the same manner as upon an execution against
23property issued out of a court of record, and to return the warrant to the department
24and pay to it the money collected, or the part of it that is necessary to pay the tax,

1penalties, interest and costs within 60 days after the receipt of the warrant, and
2deliver the balance, if any, after deduction of lawful charges, to the taxpayer.
AB150-ASA, s. 3424m 3Section 3424m. 71.91 (5) (ag) of the statutes is created to read:
AB150-ASA,1170,44 71.91 (5) (ag) In this subsection:
AB150-ASA,1170,55 1. "File" means mail, deliver or submit electronically.
AB150-ASA, s. 3424r 6Section 3424r. 71.91 (5) (b) of the statutes is amended to read:
AB150-ASA,1170,247 71.91 (5) (b) The sheriff shall, within 5 days after the receipt of the warrant,
8file with the clerk of the circuit court of his or her county a copy of the warrant, unless
9the taxpayer makes satisfactory arrangements for payment with the department, in
10which case, the sheriff shall, at the direction of the department, return the warrant
11to it.
The clerk shall docket the warrant under par. (ar) as required by s. 806.11, and
12upon docketing the amount of the warrant, together with interest required by s.
1371.82 (2), shall be considered in all respects as a final judgment. The clerk of circuit
14court shall accept, file and docket the warrant without prepayment of any fee, but
15the clerk shall submit a statement of the proper fee semiannually to the department
16covering the periods from January 1 to June 30 and July 1 to December 31. The fees
17shall then be paid by the state as provided by par. (h), but the fees provided by s.
18814.61 (5) for filing and docketing the warrants shall be added to the amount of the
19warrant and collected from the taxpayer when satisfaction or release is presented for
20entry. The sheriff shall be entitled to the same fees for executing upon such warrant
21as upon an execution against property issued out of a court of record, to be collected
22in the same manner. Upon the sale of any real estate the sheriff shall execute a deed
23of the same, and the taxpayer shall have the right to redeem the real estate as from
24a sale under an execution against property upon a judgment of a court of record.
AB150-ASA, s. 3425 25Section 3425. 71.91 (5) (h) of the statutes is amended to read:
AB150-ASA,1171,10
171.91 (5) (h) All fees and compensation of officials or other persons performing
2any act or functions required in carrying out this subchapter, except such as are by
3this subchapter to be paid to such officials or persons by the taxpayer, shall, upon
4presentation to the department of revenue of an itemized and verified statement of
5the amount due, be paid by the state treasurer, upon audit by the department
6secretary of administration on the certificate of the secretary of revenue, by the
7secretary of administration
and charged to the proper appropriation for the
8department of revenue. No public official shall be entitled to demand prepayment
9of any fee for the performance of any official act required in carrying out this
10subchapter.
AB150-ASA, s. 3425m 11Section 3425m. 71.91 (7) (e) of the statutes is amended to read:
AB150-ASA,1171,2012 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer
13is the United States or any instrumentality thereof or this state or any municipality
14or other subordinate unit thereof except those provisions imposing a liability on the
15employer for failure to withhold or remit. But an amount equal to any amount
16withheld by any municipality or other subordinate unit of this state under this
17subsection and not remitted to the department as required by this subsection shall
18be retained by the state treasurer secretary of administration from funds otherwise
19payable to any such municipality or subordinate unit, and transmitted instead to the
20department, upon certification by the secretary of revenue.
AB150-ASA, s. 3425w 21Section 3425w. 71.93 (1) (a) 2. of the statutes is amended to read:
AB150-ASA,1171,2522 71.93 (1) (a) 2. A delinquent child support or spousal support obligation that
23has been reduced to a judgment and has been submitted by an agency of another
24state to the department of health and social services industry, labor and human
25relations
for certification under this section.
AB150-ASA, s. 3427
1Section 3427 . 71.93 (1) (a) 3. of the statutes is amended to read:
AB150-ASA,1172,42 71.93 (1) (a) 3. An amount that the department of health and social services
3may recover under s. 49.083, 49.125, 49.195 (3) or 49.497, if the department of health
4and social services has certified the amount under s. 46.254.
AB150-ASA, s. 3428 5Section 3428 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act
6.... (this act), is amended to read:
AB150-ASA,1172,97 71.93 (1) (a) 3. An amount that the department of health and social services
8may recover under s. 49.125, 49.195 (3) or 49.497, if the department of health and
9social services has certified the amount under s. 46.254 49.85.
AB150-ASA, s. 3429 10Section 3429 . 71.93 (1) (a) 4. of the statutes is created to read:
AB150-ASA,1172,1311 71.93 (1) (a) 4. An amount that the department of industry, labor and human
12relations may recover under s. 49.125 or 49.195 (3), if the department of industry,
13labor and human relations has certified the amount under s. 49.85.
AB150-ASA, s. 3429m 14Section 3429m. 71.935 of the statutes is created to read:
AB150-ASA,1172,15 1571.935 Setoffs for municipalities and counties. (1) In this section:
AB150-ASA,1172,1616 (a) "Debt" means an unpaid fine, fee, restitution or forfeiture of at least $20.
AB150-ASA,1172,1717 (b) "Debtor" means a person who owes a debt to a municipality or county.
AB150-ASA,1172,1818 (c) "Department" means the department of revenue.
AB150-ASA,1172,1919 (d) "Refund" has the meaning given under s. 71.93 (1) (d).
AB150-ASA,1173,2 20(2) A municipality or county may certify to the department any debt owed to
21it. Not later than 5 days after certification, the municipality or county shall notify
22the debtor in writing of its certification of the debt to the department, of the basis of
23the certification and of the debtor's right to appeal. The department shall establish
24an appeals process. At the time of certification, the municipality or county shall
25furnish to the department the name and social security number of each individual

1debtor and the name and federal employer identification number of each other
2debtor.
AB150-ASA,1173,6 3(3) If the debt remains uncollected and the debtor does not appeal or loses the
4appeal, the department shall set off the debt against any refund that is owed to the
5debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be
6brought against the municipality or county.
AB150-ASA,1173,9 7(4) Within 30 days after the end of each calendar quarter, the department shall
8settle with each municipality and county for the amounts that the department setoff
9for the municipality or county during that calendar quarter.
AB150-ASA,1173,15 10(5) At the time of each settlement, each municipality and county shall be
11charged for administration expenses, and the amounts charged shall be credited to
12the appropriation account under s. 20.566 (1) (h). Annually on or before November
131, the department shall review its costs incurred during the previous fiscal year in
14administering setoffs under this section and shall adjust its subsequent charges to
15each municipality and county to reflect that experience.
AB150-ASA, s. 3430 16Section 3430. 72.22 (1) and (3) of the statutes are amended to read:
AB150-ASA,1173,1817 72.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed
18by this chapter is due and payable on the date 9 months after the decedent's death.
AB150-ASA,1173,22 19(3) Payment. Payments must be made to the department. Full Except as
20provided in s. 72.225, full
payment shall accompany the estate tax return. If a
21prepayment was made, any additional tax shown owing on the return, as filed, shall
22accompany the return.
AB150-ASA, s. 3431 23Section 3431. 72.225 of the statutes is created to read:
AB150-ASA,1174,6 2472.225 Instalment payments; closely held businesses. (1) If a percentage
25of the federal tax on an estate may be paid in instalments under section 6166 of the

1internal revenue code, the same percentage of the taxes under this chapter may be
2paid under the same instalment schedule if written notice of the election to pay in
3instalments is given to the department within 9 months after the decedent's death.
4The provisions on acceleration under section 6166 (g) of the internal revenue code
5apply to payments under this section. The interest rate on payments is 12% and is
6calculated from the date of death.
AB150-ASA,1174,21 7(2) Upon the filing of a notice under sub. (1), distributees of real estate shall
8provide the department a certified copy of a lien for unpaid taxes and interest on the
9property to secure payment, and shall record the lien in the office of the register of
10deeds of the county in which the property is located. Distributees of personal
11property, upon the filing of a notice under sub. (1), shall either provide a lien or
12provide the department a financial guarantee bond equal to the estimated tax and
13interest elected to be paid under sub. (1) to secure payment if the tax has not been
14determined. Upon determination of the tax, distributees of personal property shall
15provide a lien or provide a financial guarantee bond sufficient to secure payment of
16the tax and interest or pay the department the excess over the amount of tax and
17interest secured by the bond. The department may accept a lien affecting only part
18of the property if there is sufficient security to secure payment of the tax. Any
19distributee who fails to provide the security required under this subsection or who
20disposes of one-third or more of the property on which the tax is secured under this
21subsection, shall pay the tax in full.
AB150-ASA, s. 3432 22Section 3432. 72.23 of the statutes is amended to read:
AB150-ASA,1175,3 2372.23 (title) Interest Acceleration and interest. If the tax imposed by this
24chapter is not paid with 9 months of the decedent's date of death when it is due under
25s. 72.22
, interest is due and payable at the rate of 12% per year from date of death.

1In computing time under this section, the day of death is excluded. If any payment
2of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax
3and interest shall be paid upon notice by the department.
AB150-ASA, s. 3432m 4Section 3432m. 72.24 of the statutes is amended to read:
AB150-ASA,1175,8 572.24 Refunding. Whenever any amount has been paid in excess of the tax
6determined, the state treasurer secretary of administration, upon certification by
7the department or circuit court, shall refund the excess to the payor or other person
8entitled thereto.
AB150-ASA, s. 3433 9Section 3433. 73.01 (4) (a) of the statutes is amended to read:
AB150-ASA,1175,2510 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
11the commission shall be the final authority for the hearing and determination of all
12questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
1370.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48
14(6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31,
15139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77.
16Whenever with respect to a pending appeal there is filed with the commission a
17stipulation signed by the department of revenue and the adverse party, under s.
1873.03 (25), agreeing to an affirmance, modification or reversal of the department's
19position with respect to some or all of the issues raised in the appeal, the commission
20shall enter an order affirming or modifying in whole or in part, or canceling the
21assessment appealed from, or allowing in whole or in part or denying the petitioner's
22refund claim, as the case may be, pursuant to and in accordance with the stipulation
23filed. No responsibility shall devolve upon the commission, respecting the signing
24of an order of dismissal as to any pending appeal settled by the department without
25the approval of the commission.
AB150-ASA, s. 3434
1Section 3434. 73.01 (5) (a) of the statutes is amended to read:
AB150-ASA,1177,52 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
3of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
4or who has filed a petition for redetermination with the department of revenue and
5who is aggrieved by the redetermination of the department may, within 60 days of
6the determination of the state board of assessors or of the department or, in all other
7cases, within 60 days after the redetermination but not thereafter, file with the clerk
8of the commission a petition for review of the action of the department and the
9number of copies of the petition required by rule adopted by the commission. If a
10municipality appeals, its appeal shall set forth that the appeal has been authorized
11by an order or resolution of its governing body and the appeal shall be verified by a
12member of that governing body as pleadings in courts of record are verified. The clerk
13of the commission shall transmit one copy to the department of revenue and to each
14party. In the case of appeals from manufacturing property assessments, the person
15assessed shall be a party to a proceeding initiated by a municipality. At the time of
16filing the petition, the petitioner shall pay to the commission a $5 filing fee, which
17the commission shall deposit in the general fund. Within 30 days after such
18transmission the department, except for petitions objecting to manufacturing
19property assessments, shall file with the clerk of the commission an original and the
20number of copies of an answer to the petition required by rule adopted by the
21commission and shall serve one copy on the petitioner or the petitioner's attorney or
22agent. Within 30 days after service of the answer, the petitioner may file and serve
23a reply in the same manner as the petition is filed. Any person entitled to be heard
24by the commission under s. 76.38 (12) (a), 76.39 (4) (c) or 76.48 may file a petition with
25the commission within the time and in the manner provided for the filing of petitions

1in income or franchise tax cases. Such papers may be served as a circuit court
2summons is served or by certified mail. For the purposes of this subsection, a petition
3for review is considered timely filed if mailed by certified mail in a properly
4addressed envelope, with postage duly prepaid, which envelope is postmarked before
5midnight of the last day for filing.
AB150-ASA, s. 3436 6Section 3436. 73.03 (6) of the statutes is amended to read:
AB150-ASA,1177,217 73.03 (6) In its discretion to inspect and examine or cause an inspection and
8examination of the records of any town, city, village or county officer whenever such
9officer shall have failed or neglected to return properly the information as required
10by sub. (5), within the time set by the department of revenue. Upon the completion
11of such inspection and examination the department of revenue shall transmit to the
12clerk of the town, city, village or county a statement of the expenses incurred by the
13department of revenue to secure the necessary information. Duplicates of such
14statements shall be filed in the office of the department secretary of administration
15and state treasurer. Within 60 days after the receipt of the above statement, the
16same shall be audited, as other claims of towns, cities, villages and counties are
17audited, and shall be paid into the state treasury, in default of which the same shall
18become a special charge against such town, city, village or county and be included in
19the next apportionment or certification of state taxes and charges, and collected with
20interest at the rate of 10% per year from the date such statements were certified by
21the department, as other special charges are certified and collected.
AB150-ASA, s. 3437 22Section 3437. 73.03 (28m) of the statutes is created to read:
AB150-ASA,1177,2423 73.03 (28m) To enter into contracts for database and data processing services
24for audits of occasional sales of motor vehicles.
AB150-ASA, s. 3438 25Section 3438. 73.03 (33m) of the statutes is amended to read:
AB150-ASA,1178,5
173.03 (33m) To collect, as taxes under ch. 71 are collected, from each person
2who owes to the department of revenue delinquent taxes, fees, interest or penalties,
3a fee for each delinquent account equal to $25 or 4.5% $35 or 6.5% of the taxes, fees,
4interest and penalties owed; as of the due date specified in the assessment, notice of
5amount due or notice of redetermination; on that account, whichever is greater.
AB150-ASA, s. 3438m 6Section 3438m. 73.03 (35) of the statutes is amended to read:
AB150-ASA,1178,147 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
8(2dj), (2dL) or (2ds), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) or 71.47
9(1dd), (1de), (1di), (1dj), (1dL), (1ds) or (4) (am) if granting the full amount claimed
10would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring
11the total of the credits granted to that claimant under that subsection s. 560.75 (9)
12or 560.797 (4) (e)
, or the total of the credits granted to that claimant under all of those
13subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or
14560.797 (5) (b)
.
AB150-ASA, s. 3439 15Section 3439. 73.03 (46) of the statutes is amended to read:
AB150-ASA,1178,2316 73.03 (46) In each school year, to determine and certify to the state
17superintendent of public instruction the rate for determining the primary secondary
18ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and
19annually thereafter to determine and certify to the state superintendent of public
20instruction
the rate for determining minimum aid payments under s. 121.10 (6) (d).
21The rate for any school year is the average percentage change in the consumer price
22index for all urban consumers, U.S. city average, for the calendar year ending on the
232nd preceding December 31, as computed by the federal department of labor.
AB150-ASA, s. 3440m 24Section 3440m. 73.03 (50) of the statutes is created to read:
AB150-ASA,1179,9
173.03 (50) With the approval of the joint committee on finance, to establish fees
2for obtaining a business tax registration certificate, which is valid for 2 years, and
3for renewing that certificate and shall issue and renew those certificates if the person
4who wishes to obtain or renew a certificate applies on a form that the department
5prescribes; sets forth the name under which the applicant intends to operate, the
6location of the applicant's place of operations and the other information that the
7department requires; and, in the case of a sole proprietor, signs the form or, in the
8case of other persons, has an individual who is authorized to act on behalf of the
9person sign the form.
AB150-ASA, s. 3441 10Section 3441. 73.0305 of the statutes is amended to read:
AB150-ASA,1179,17 1173.0305 Revenue limits calculations. The department of revenue shall
12annually determine and certify to the state superintendent department of public
13instruction
education, no later than the 4th Monday in June, the allowable rate of
14increase for the limit imposed under subch. VII of ch. 121. For that limit, the
15allowable rate of increase is the percentage change in the consumer price index for
16all urban consumers, U.S. city average, between the preceding May March 31 and
17the 2nd preceding May March 31, as computed by the federal department of labor.
AB150-ASA, s. 3443m 18Section 3443m. 73.10 (6) of the statutes is amended to read:
AB150-ASA,1180,919 73.10 (6) The department may establish a scale of charges for audits,
20inspections and other services rendered by the department in connection with
21financial records or procedures of towns, villages, cities, counties and all other local
22public bodies, boards, commissions, departments or agencies. Upon the completion
23of such work or, at the department's discretion, during work in progress, the
24department shall transmit to the clerk of the town, village, city, county or other local
25public body, board, commission, department or agency a statement of such charges.

1Duplicates of the statements shall be filed in the offices office of the state treasurer
2secretary of administration. Within 60 days after the receipt of the above statement
3of charges, it shall be audited as other claims against towns, villages, cities, counties
4and other local public bodies, boards, commissions, departments or agencies are
5audited, and it shall be paid into the state treasury and credited to the appropriation
6under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties and all
7other local public bodies, boards, commissions, departments or agencies shall be
8certified on or before the 4th Monday of August of each year and included in the next
9apportionment of state special charges to local units of government.
AB150-ASA, s. 3446g 10Section 3446g. 74.09 (1) of the statutes is repealed and recreated to read:
AB150-ASA,1180,1311 74.09 (1) Definition. In this section, "taxable value" means a property's
12assessed value divided by the assessment ratio of all of the taxable property in the
13taxation district where the property is located.
AB150-ASA, s. 3446r 14Section 3446r. 74.09 (3) (b) of the statutes is repealed and recreated to read:
AB150-ASA,1180,1515 74.09 (3) (b) Except as provided in sub. (3m), show all of the following:
AB150-ASA,1180,1716 1. For real property, the taxable value of the land and the taxable value of the
17improvements.
AB150-ASA,1180,1818 2. For all property, the total taxable value.
AB150-ASA,1180,2219 3. The tax levied on the property by the school district where the property is
20located minus the credit under s. 79.10 (4) allocable to the property, for the previous
21year and the current year, and the percentage change in that net tax between those
22years.
AB150-ASA,1180,2523 4. The tax levied on the property by each taxing jurisdiction where the property
24is located, other than the school district, for the previous year and the current year,
25and the percentage change in each of those taxes between those years.
AB150-ASA,1181,2
15. The sum of the taxes levied under subds. 3. and 4. for the previous year and
2the current year, and the percentage change in that sum between those years.
AB150-ASA,1181,43 6. The amount of the credit under s. 79.10 (5) allocable to the property for the
4previous year and the current year, and the percentage change between those years.
AB150-ASA,1181,75 7. The amount obtained by subtracting the amount under subd. 6. from the
6amount under subd. 5., for the previous year and the current year, and the
7percentage change in that amount between those years.
AB150-ASA,1181,98 8. The net tax rate for the property, calculated by dividing the amount under
9subd. 7. for the current year by the amount under subd. 2.
AB150-ASA, s. 3446s 10Section 3446s. 74.09 (3) (c) of the statutes is repealed.
AB150-ASA, s. 3446t 11Section 3446t. 74.09 (3) (e) of the statutes is repealed.
AB150-ASA, s. 3446u 12Section 3446u. 74.09 (3) (i) of the statutes is repealed.
AB150-ASA, s. 3446v 13Section 3446v. 74.09 (3m) of the statutes is created to read:
AB150-ASA,1181,1914 74.09 (3m) Information exception. If the property has a different parcel
15identification number for the current year than it had for the previous year or if the
16property is not substantially the same in those years, the property tax bill need not
17indicate any tax allocable to the property for the previous year or the percentage
18change in any tax allocable to the property between the previous year and the current
19year.
AB150-ASA, s. 3446w 20Section 3446w. 74.09 (4) of the statutes is repealed.
AB150-ASA, s. 3446x 21Section 3446x. 74.09 (4m) of the statutes is created to read:
AB150-ASA,1181,2422 74.09 (4m) Required bill, waiver. Each taxation district shall use a property
23tax bill that the department of revenue prescribes unless that department permits
24the district to use another bill that provides the information under sub. (3).
AB150-ASA, s. 3446xd 25Section 3446xd. 74.25 (1) (a) 5. of the statutes is amended to read:
AB150-ASA,1182,4
174.25 (1) (a) 5. Pay to the state treasurer secretary of administration all
2collections of occupational taxes on mink farms, 30% of collections of occupational
3taxes on iron ore concentrates and 10% of collections of occupational taxes on coal
4docks.
AB150-ASA, s. 3446xh 5Section 3446xh. 74.27 of the statutes is amended to read:
AB150-ASA,1182,9 674.27 March settlement between counties and the state. On or before
7March 15, the county treasurer shall send to the state treasurer secretary of
8administration
the state's proportionate shares of taxes under ss. 74.23 (1) (b) and
974.25 (1) (b) 1. and 2.
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