SB104-SSA1-SA5,2,2
1377.995 Imposition. There is imposed on all persons who purchase property
14that was assessed under s. 70.32 (2r) and who develop that property a tax equal to
110% of the increase in assessed value between the date of purchase and the date
2when the development is complete.
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377.9951 Administration. (1) Sections 71.74 (1) to (3), (7) and (9) to (15), 71.75
4(1), (2), (4) to (7), (9) and (10), 71.77 (1) and (3) to (8), 71.78, 71.80 (2), (5), (6), (8) to
5(12), (17) and (18), 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7.
6and (b) 1., (2) (a) 1. to 3. and (b) 1. to 3. and (3), 71.85, 71.87, 71.88 (1) (a) and (2) (a),
771.89, 71.90, 71.91 (1) (a) and (2) to (6), 71.92, 71.93 and 71.94, as they apply to the
8taxes under ch. 71, apply to the tax under this subchapter.
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9(2) Persons who owe a tax under this subchapter shall send that tax and a
10completed return to the department of revenue within 60 days after the development
11is complete.".
