AB150-ASA1-AA26,106,21
20"
Section 3412rg. 71.49 (1) (eb), (ec), (en) and (eo) of the statutes are created
21to read:
AB150-ASA1-AA26,106,2322
71.49
(1) (eb) Development zones jobs credit under s. 71.47 (1dj) if the credit
23is based on activity in a zone under s. 560.797.
AB150-ASA1-AA26,107,2
1(ec) Development zones sales tax credit under s. 72.47 (1ds) if the credit is based
2on activity in a zone under s. 560.797.
AB150-ASA1-AA26,107,33
(en) Development zones day care credit under s. 71.28 (1dd).
AB150-ASA1-AA26,107,44
(eo) Development zones environmental remediation credit under s. 71.28 (1de).
AB150-ASA1-AA26,107,116
71.49
(1) (f) The total of farmers' drought property tax credit under s. 71.47
7(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
8s. 71.47 (2m), development zones sales tax credit under s. 71.47 (1ds)
unless the
9credit is based on activity in a zone under s. 560.797, development zones jobs credit
10under s. 71.47 (1dj)
unless the credit is based on activity in a zone under s. 560.797 11and estimated tax payments under s. 71.48.".
AB150-ASA1-AA26,107,19
17"71.78
(4) (n) The state public defender and the department of administration
18for the purpose of collecting payment ordered under s. 48.275 (2), 757.66, 973.06 (1)
19(e) or 977.076 (1).".
AB150-ASA1-AA26,107,2422
71.78
(4) (o) The department of regulation and licensing for the purpose of
23determining under s. 440.08 (2r) whether an applicant for renewal of a credential is
24liable for any delinquent taxes owed to this state.".
AB150-ASA1-AA26,108,236
71.80
(12) (title)
Secretary of state Department deemed lawful attorney for
7nonresident. (a) The transaction of business or the performance of personal services
8in this state or the derivation of income from property the income from which has a
9taxable situs in this state by any nonresident person, except where the nonresident
10is a foreign corporation that has been licensed pursuant to ch. 180, shall be deemed
11an irrevocable appointment by such person, binding upon that person, that person's
12executor, administrator or personal representative, of the
secretary of state 13department of financial institutions to be that person's lawful attorney upon whom
14may be served any notice, order, pleading or process (including without limitation by
15enumeration any notice of assessment, denial of application for abatement or denial
16of claim for refund) by any administrative agency or in any proceeding by or before
17any administrative agency, or in any proceeding or action in any court, to enforce or
18effect full compliance with or involving the provisions of this chapter. The
19transaction of business, the performance of personal services or derivation of income
20from such property in this state shall be a signification of that person's agreement
21that any such notice, order, pleading or process which is so served shall be of the same
22legal force and validity as if served on that person personally, or upon that person's
23executor, administrator or personal representative.
AB150-ASA1-AA26,109,16
1(b) The transaction of business in this state or the derivation of income which
2has a situs in this state under the provisions of this chapter by any person while a
3resident of this state shall be deemed an irrevocable appointment by such person,
4binding upon that person, that person's executor, administrator or personal
5representative, effective upon such person becoming a nonresident of this state, of
6the
secretary of state department of financial institutions to be that person's true and
7lawful attorney upon whom may be served any notice, order, pleading or process
8(including without limitation by enumeration any notice of assessment, denial of
9application for abatement or denial of claim for refund) by any administrative agency
10or in any proceeding by or before an administrative agency, or in any proceeding or
11action in any court, to enforce or effect full compliance with or involving the
12provisions of this chapter. And the transaction of such business or the derivation of
13such income shall be a signification of that person's agreement that any such notice,
14order, pleading or process which is so served shall be of the same legal force and
15validity as if served on that person personally, or upon that person's executor,
16administrator or personal representative.
AB150-ASA1-AA26,110,417
(c) Service under par. (a) or (b) shall be made by serving a copy upon the
18secretary of state department of financial institutions or by filing such copy
in the
19secretary of state's office with the department of financial institutions, and such
20service shall be sufficient service upon such person, or that person's executor,
21administrator or personal representative if notice of such service and a copy of the
22notice, order, pleading or process are within 10 days thereafter sent by mail by the
23state department, officer or agency making such service to such person, or that
24person's executor, administrator or personal representative, at that person's
25last-known address, and that an affidavit of compliance herewith is filed with the
1secretary of state department of financial institutions. The
secretary of state 2department of financial institutions shall keep a record of all such notices, orders,
3pleadings, processes and affidavits and shall note in such record the day and hour
4of service upon the
secretary department.".
AB150-ASA1-AA26,112,1317
73.03
(2a) To prepare, have published and distribute to each county having a
18county assessor system under s. 70.99 and to each town, city and village in the state
19for the use of assessors, assessment personnel and the public detailed assessment
20manuals, except that if an assessor is hired by more than one county, town, city or
21village the department shall provide that assessor with only one cost component of
22the manual rather than providing the cost component of the manual to each county,
23town, city or village that hires that assessor. The manual shall discuss and illustrate
1accepted assessment methods, techniques and practices with a view to more nearly
2uniform and more consistent assessments of property at the local level. The manual
3shall be amended by the department from time to time to reflect advances in the
4science of assessment, court decisions concerning assessment practices, costs, and
5statistical and other information deemed valuable to local assessors by the
6department. The manual shall incorporate standards for the assessment of all types
7of renewable energy resource systems used in this state as soon as such systems are
8used in sufficient numbers and sufficient data exists to allow the formulation of valid
9guidelines. The manual shall incorporate standards, which the department of
10revenue and the state historical society of Wisconsin shall develop, for the
11assessment of nonhistoric property in historic districts and for the assessment of
12historic property, including but not limited to property that is being preserved or
13restored; property that is subject to a protective easement, covenant or other
14restriction for historic preservation purposes; property that is listed in the national
15register of historic places in Wisconsin or in this state's register of historic places and
16property that is designated as a historic landmark and is subject to restrictions
17imposed by a municipality or by a landmarks commission. The manual shall
18incorporate general guidelines about ways to determine whether property is taxable
19in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies in specific
20situations. The manual shall state that assessors are required to comply with s.
2170.32 (1g) and shall suggest procedures for doing so.
The manual or a supplement
22to it shall specify per acre value guidelines for each municipality for various
23categories of agricultural land based on the income that could be generated from its
24actual or estimated rental for agricultural use, as defined by rule, and capitalization
25rates established by rule. The manual shall include guidelines for classifying land
1as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing
2between land and improvements to land. The cost of the development, preparation,
3publication and distribution of the manual and of revisions and amendments to it
4shall be borne by the assessment districts and requesters at an individual volume
5cost or a subscription cost as determined by the department. All receipts shall be
6credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the
74th Monday in August, certify past-due accounts and include them in the next
8apportionment of state special charges to counties and municipalities under s. 70.60.
9If the department provides an assessment manual to an assessor who is hired by
10more than one unit of government, those units of government shall each pay an equal
11share of the cost of that manual. The department may provide free assessment
12manuals to other state agencies or exchange them at no cost with agencies of other
13states or of the federal government for similar information or publications.".
AB150-ASA1-AA26,112,1917
73.03
(29m) To provide on an appropriate tax form, as determined by the
18secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in
19gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.".
AB150-ASA1-AA26,112,2322
73.03
(49) To appoint a farmland advisory council that shall remain in
23existence until December 31, 2007, and that shall do the following:
AB150-ASA1-AA26,113,3
1(a) Advise the department of revenue on the supplement to the assessment
2manual's guidelines for assessing agricultural land, and on rules to implement
3use-value assessment of agricultural land and to reduce expansion of urban sprawl.
AB150-ASA1-AA26,113,54
(b) Recommend to the legislature an appropriate penalty for converting
5agricultural land to another use to discourage urban sprawl.
AB150-ASA1-AA26,113,66
(bm) Create a review process for objections to use-value assessment.
AB150-ASA1-AA26,113,97
(c) Annually report to the legislature on the usefulness of use-value
8assessment as a way to preserve farmland and to reduce the conversion of farmland
9to other uses.
AB150-ASA1-AA26,113,1310
(d) Recommend a method to adjust the shared revenue formula and other
11formulas one factor of which is equalized value to compensate counties,
12municipalities and school districts that are adversely affected by use-value
13assessment.
AB150-ASA1-AA26,113,1614
(dg) Calculate the federal land bank's 5-year average capitalization rate and
15per-acre values based on actual or estimated income generated from rental for
16agricultural use.
AB150-ASA1-AA26,113,1817
(dm) Carry out its duties in cooperation with the strategic growth task force of
18the governor's land use council.
AB150-ASA1-AA26,113,2019
(e) Include the following members, who shall serve until January 1, 2008, or
20until resignation:
AB150-ASA1-AA26,113,2121
1. The secretary of revenue, who shall serve as a nonvoting chairperson.
AB150-ASA1-AA26,113,2222
2. An agribusiness person.
AB150-ASA1-AA26,113,2323
3. A person knowledgeable about agricultural lending practices.
AB150-ASA1-AA26,113,2424
4. An agricultural economist employed by the University of Wisconsin System.
AB150-ASA1-AA26,113,2525
5. A mayor of a city that has a population of more than 40,000.
AB150-ASA1-AA26,114,1
16. An expert in the environment.
AB150-ASA1-AA26,114,22
7. A nonagricultural business person.
AB150-ASA1-AA26,114,33
8. A professor of urban studies.
AB150-ASA1-AA26,114,97
73.03
(51) To administer the child support and paternity establishment
8programs under this chapter, as well as perform other functions related to child
9support that are specified in
this chapter and ch. 49.
AB150-ASA1-AA26,114,17
10(52) To maintain a file containing records of declarations of paternal interest
11under s. 48.025 and of statements acknowledging paternity under s. 69.15 (3) (b).
12The department of revenue may release these records only upon an order of the court
13except that records relating to declarations of paternal interest and statements
14acknowledging paternity may be used without a court order upon the request of the
15department of revenue or its designee under s. 59.07 (97) pursuant to the program
16responsibilities under s. 73.25 or by any other person with a direct and tangible
17interest in the record.".
AB150-ASA1-AA26,114,2322
73.25
(1) In this section and ss. 73.255 and 73.258, "department" means the
23department of revenue.
AB150-ASA1-AA26,115,6
173.253 Limitation on giving information. No person may use or disclose
2information concerning applicants or recipients of child and spousal support and
3establishment of paternity services under s. 73.25 for any purpose not connected
4with the administration of the program. Any person violating this section may be
5fined not less than $25 nor more than $500 or imprisoned in the county jail not less
6than 10 days nor more than one year or both.".
AB150-ASA1-AA26,115,15
1074.48 Penalty for transfer of ownership. (1) If land that has been valued
11under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and
12who has benefited from a value lower than that established by s. 70.32 (2r) (a), there
13is imposed on that person a penalty equal to 5% of the difference between the sale
14price of the agricultural land and the value that would be established for it under s.
1570.32 (2r) (c) during the last year of the person's ownership.
AB150-ASA1-AA26,115,16
16(2) Any amount due under sub. (1) shall be paid to the department of revenue.
AB150-ASA1-AA26,115,18
17(3) The department of revenue shall administer the penalty under this
18section.".
AB150-ASA1-AA26,116,6
176.125
(1) Using the statement of assessments under s. 70.53 and the
2statement of taxes under s. 69.61, the department shall determine the net rate of
3taxation of commercial property under s. 70.32 (2) (a) 2.
and (b) 2., of manufacturing
4property under s. 70.32 (2) (a) 3.
and (b) 3. and of personal property under s. 70.30
5as provided in subs. (2) to (6). The department shall enter that rate on the records
6of the department.".
