Amendment ASA-AB150

AB150-ASA, s. 3424f Section 3424f. 71.90 (2) of the statutes is amended to read:

AB150-ASA,1169,14 71.90 (2) (title) Deposit with the state treasurer secretary of administration. At any time while the petition is pending before the tax appeals commission or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, together with interest, with the state treasurer secretary of administration. If an offer to deposit is made, the department of revenue shall issue a certificate to the state treasurer secretary of administration authorizing the treasurer him or her to accept payment of such taxes together with interest to the first day of the succeeding month and to give a receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and interest to the treasurer secretary of administration within 30 days. A copy of the receipt of the state treasurer secretary of administration shall be filed with the department. The department shall, upon final determination of the appeal, certify to the state treasurer secretary of administration the amount of the taxes as finally determined and direct the state treasurer secretary of administration to refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest. The state treasurer secretary of administration shall make the refunds directed by the certificate within 30 days after receipt. Taxes paid to the state treasurer secretary of administration under this subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only to the extent of the interest accrued on the taxes prior to the first day of the month succeeding the application for hearing. Any portion of the amount deposited with the state treasurer secretary of administration which is refunded to the taxpayer shall bear interest at the rate of 9% per year during the time that the funds are on deposit.

AB150-ASA, s. 3424g Section 3424g. 71.91 (5) (a) of the statutes is renumbered 71.91 (5) (ar) and amended to read:

AB150-ASA,1170,2 71.91 (5) (ar) If any income or franchise tax is not paid when due, the department of revenue shall issue file a warrant with the clerk of circuit court and may issue a copy of the warrant to the sheriff of any county of the state commanding the sheriff to levy upon and sell enough of the taxpayer's real and personal property found within the county to pay the tax with the penalties, interest and costs, and to proceed upon the property in the same manner as upon an execution against property issued out of a court of record, and to return the warrant to the department and pay to it the money collected, or the part of it that is necessary to pay the tax, penalties, interest and costs within 60 days after the receipt of the warrant, and deliver the balance, if any, after deduction of lawful charges, to the taxpayer.

AB150-ASA, s. 3424m Section 3424m. 71.91 (5) (ag) of the statutes is created to read:

AB150-ASA,1170,4 71.91 (5) (ag) In this subsection:

AB150-ASA,1170,5 1. "File" means mail, deliver or submit electronically.

AB150-ASA, s. 3424r Section 3424r. 71.91 (5) (b) of the statutes is amended to read:

AB150-ASA,1170,24 71.91 (5) (b) The sheriff shall, within 5 days after the receipt of the warrant, file with the clerk of the circuit court of his or her county a copy of the warrant, unless the taxpayer makes satisfactory arrangements for payment with the department, in which case, the sheriff shall, at the direction of the department, return the warrant to it. The clerk shall docket the warrant under par. (ar) as required by s. 806.11, and upon docketing the amount of the warrant, together with interest required by s. 71.82 (2), shall be considered in all respects as a final judgment. The clerk of circuit court shall accept, file and docket the warrant without prepayment of any fee, but the clerk shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31. The fees shall then be paid by the state as provided by par. (h), but the fees provided by s. 814.61 (5) for filing and docketing the warrants shall be added to the amount of the warrant and collected from the taxpayer when satisfaction or release is presented for entry. The sheriff shall be entitled to the same fees for executing upon such warrant as upon an execution against property issued out of a court of record, to be collected in the same manner. Upon the sale of any real estate the sheriff shall execute a deed of the same, and the taxpayer shall have the right to redeem the real estate as from a sale under an execution against property upon a judgment of a court of record.

AB150-ASA, s. 3425 Section 3425. 71.91 (5) (h) of the statutes is amended to read:

AB150-ASA,1171,10 71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid by the state treasurer, upon audit by the department secretary of administration on the certificate of the secretary of revenue, by the secretary of administration and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.

AB150-ASA, s. 3425m Section 3425m. 71.91 (7) (e) of the statutes is amended to read:

AB150-ASA,1171,20 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof except those provisions imposing a liability on the employer for failure to withhold or remit. But an amount equal to any amount withheld by any municipality or other subordinate unit of this state under this subsection and not remitted to the department as required by this subsection shall be retained by the state treasurer secretary of administration from funds otherwise payable to any such municipality or subordinate unit, and transmitted instead to the department, upon certification by the secretary of revenue.

AB150-ASA, s. 3425w Section 3425w. 71.93 (1) (a) 2. of the statutes is amended to read:

AB150-ASA,1171,25 71.93 (1) (a) 2. A delinquent child support or spousal support obligation that has been reduced to a judgment and has been submitted by an agency of another state to the department of health and social services industry, labor and human relations for certification under this section.

AB150-ASA, s. 3427 Section 3427 . 71.93 (1) (a) 3. of the statutes is amended to read:

AB150-ASA,1172,4 71.93 (1) (a) 3. An amount that the department of health and social services may recover under s. 49.083, 49.125, 49.195 (3) or 49.497, if the department of health and social services has certified the amount under s. 46.254.

AB150-ASA, s. 3428 Section 3428 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1172,9 71.93 (1) (a) 3. An amount that the department of health and social services may recover under s. 49.125, 49.195 (3) or 49.497, if the department of health and social services has certified the amount under s. 46.254 49.85.

AB150-ASA, s. 3429 Section 3429 . 71.93 (1) (a) 4. of the statutes is created to read:

AB150-ASA,1172,13 71.93 (1) (a) 4. An amount that the department of industry, labor and human relations may recover under s. 49.125 or 49.195 (3), if the department of industry, labor and human relations has certified the amount under s. 49.85.

AB150-ASA, s. 3429m Section 3429m. 71.935 of the statutes is created to read:

AB150-ASA,1172,15 71.935 Setoffs for municipalities and counties. (1) In this section:

AB150-ASA,1172,16 (a) "Debt" means an unpaid fine, fee, restitution or forfeiture of at least $20.

AB150-ASA,1172,17 (b) "Debtor" means a person who owes a debt to a municipality or county.

AB150-ASA,1172,18 (c) "Department" means the department of revenue.

AB150-ASA,1172,19 (d) "Refund" has the meaning given under s. 71.93 (1) (d).

AB150-ASA,1173,2 (2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal. The department shall establish an appeals process. At the time of certification, the municipality or county shall furnish to the department the name and social security number of each individual debtor and the name and federal employer identification number of each other debtor.

AB150-ASA,1173,6 (3) If the debt remains uncollected and the debtor does not appeal or loses the appeal, the department shall set off the debt against any refund that is owed to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county.

AB150-ASA,1173,9 (4) Within 30 days after the end of each calendar quarter, the department shall settle with each municipality and county for the amounts that the department setoff for the municipality or county during that calendar quarter.

AB150-ASA,1173,15 (5) At the time of each settlement, each municipality and county shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs under this section and shall adjust its subsequent charges to each municipality and county to reflect that experience.

AB150-ASA, s. 3430 Section 3430. 72.22 (1) and (3) of the statutes are amended to read:

AB150-ASA,1173,18 72.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed by this chapter is due and payable on the date 9 months after the decedent's death.

AB150-ASA,1173,22 (3) Payment. Payments must be made to the department. Full Except as provided in s. 72.225, full payment shall accompany the estate tax return. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.

AB150-ASA, s. 3431 Section 3431. 72.225 of the statutes is created to read:

AB150-ASA,1174,6 72.225 Instalment payments; closely held businesses. (1) If a percentage of the federal tax on an estate may be paid in instalments under section 6166 of the internal revenue code, the same percentage of the taxes under this chapter may be paid under the same instalment schedule if written notice of the election to pay in instalments is given to the department within 9 months after the decedent's death. The provisions on acceleration under section 6166 (g) of the internal revenue code apply to payments under this section. The interest rate on payments is 12% and is calculated from the date of death.

AB150-ASA,1174,21 (2) Upon the filing of a notice under sub. (1), distributees of real estate shall provide the department a certified copy of a lien for unpaid taxes and interest on the property to secure payment, and shall record the lien in the office of the register of deeds of the county in which the property is located. Distributees of personal property, upon the filing of a notice under sub. (1), shall either provide a lien or provide the department a financial guarantee bond equal to the estimated tax and interest elected to be paid under sub. (1) to secure payment if the tax has not been determined. Upon determination of the tax, distributees of personal property shall provide a lien or provide a financial guarantee bond sufficient to secure payment of the tax and interest or pay the department the excess over the amount of tax and interest secured by the bond. The department may accept a lien affecting only part of the property if there is sufficient security to secure payment of the tax. Any distributee who fails to provide the security required under this subsection or who disposes of one-third or more of the property on which the tax is secured under this subsection, shall pay the tax in full.

AB150-ASA, s. 3432 Section 3432. 72.23 of the statutes is amended to read:

AB150-ASA,1175,3 72.23 (title) Interest Acceleration and interest. If the tax imposed by this chapter is not paid with 9 months of the decedent's date of death when it is due under s. 72.22, interest is due and payable at the rate of 12% per year from date of death. In computing time under this section, the day of death is excluded. If any payment of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax and interest shall be paid upon notice by the department.

AB150-ASA, s. 3432m Section 3432m. 72.24 of the statutes is amended to read:

AB150-ASA,1175,8 72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the state treasurer secretary of administration, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.

AB150-ASA, s. 3433 Section 3433. 73.01 (4) (a) of the statutes is amended to read:

AB150-ASA,1175,25 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48 (6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.

AB150-ASA, s. 3434 Section 3434. 73.01 (5) (a) of the statutes is amended to read:

AB150-ASA,1177,5 73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department may, within 60 days of the determination of the state board of assessors or of the department or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission a $5 filing fee, which the commission shall deposit in the general fund. Within 30 days after such transmission the department, except for petitions objecting to manufacturing property assessments, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 76.39 (4) (c) or 76.48 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.

AB150-ASA, s. 3436 Section 3436. 73.03 (6) of the statutes is amended to read:

AB150-ASA,1177,21 73.03 (6) In its discretion to inspect and examine or cause an inspection and examination of the records of any town, city, village or county officer whenever such officer shall have failed or neglected to return properly the information as required by sub. (5), within the time set by the department of revenue. Upon the completion of such inspection and examination the department of revenue shall transmit to the clerk of the town, city, village or county a statement of the expenses incurred by the department of revenue to secure the necessary information. Duplicates of such statements shall be filed in the office of the department secretary of administration and state treasurer. Within 60 days after the receipt of the above statement, the same shall be audited, as other claims of towns, cities, villages and counties are audited, and shall be paid into the state treasury, in default of which the same shall become a special charge against such town, city, village or county and be included in the next apportionment or certification of state taxes and charges, and collected with interest at the rate of 10% per year from the date such statements were certified by the department, as other special charges are certified and collected.

AB150-ASA, s. 3437 Section 3437. 73.03 (28m) of the statutes is created to read:

AB150-ASA,1177,24 73.03 (28m) To enter into contracts for database and data processing services for audits of occasional sales of motor vehicles.

AB150-ASA, s. 3438 Section 3438. 73.03 (33m) of the statutes is amended to read:

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.