Amendment ASA1-AB100

AB100-ASA1,1065,2 (3) Crediting of overpayments on individual or separate returns. In the case of any overpayment, refundable credit or refund on an individual or separate return, the department of revenue, within the applicable period of limitations, may credit the amount of overpayment, refundable credit or refund including any interest allowed, against any liability in respect to any tax collected by the department, a debt under s. 71.93 or 71.935 or a certification under s. 49.855 on the part of the person who made the overpayment or received the refundable credit or the refund and shall refund any balance to the person. The department shall presume that the overpayment, refundable credit or refund is nonmarital property of the filer. Within 2 years after the crediting, the spouse or former spouse of the person filing the return may file a claim for a refund of amounts credited by the department if the spouse or former spouse shows by clear and convincing evidence that all or part of the state tax overpayment, refundable credit or refund was nonmarital property of the nonobligated spouse.

AB100-ASA1, s. 1819 Section 1819. 71.80 (3m) (intro.) of the statutes is amended to read:

AB100-ASA1,1065,10 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married persons, unless within 20 days after the date of the notice under par. (c) the nonobligated spouse shows by clear and convincing evidence that the overpayment, refundable credit or refund is the nonmarital property of the nonobligated spouse, notwithstanding s. 766.55 (2) (d), the department of revenue may credit overpayments, refundable credits and refunds, including any interest allowed, resulting from joint returns under this chapter as follows:

AB100-ASA1, s. 1820 Section 1820. 71.80 (3m) (c) and (d) of the statutes are amended to read:

AB100-ASA1,1065,16 71.80 (3m) (c) If the department of revenue determines that a spouse is otherwise entitled to a state tax refund or homestead or farmland credit, it shall notify the spouses under s. 71.74 (11) that the state intends to reduce any state tax refund or a refundable credit due the spouses by the amount credited against any liability under par. (a) or (b) or both.

AB100-ASA1,1065,21 (d) If a spouse does not receive notice under par. (c) and if the department of revenue incorrectly credits the state tax overpayment, refund or a refundable credit of a spouse or spouses against a liability under par. (a) or (b) or both, a claim for refund of the incorrectly credited amount may be filed under s. 71.75 (5) within 2 years after the date of the offset that was the subject of the notice under par. (c)

AB100-ASA1, s. 1821 Section 1821. 71.80 (7) and (8) of the statutes are amended to read:

AB100-ASA1,1065,25 71.80 (7) Publication of notices in administrative register. The department of revenue shall annually publish notice of the standard deduction amounts and the brackets for the individual income tax in the administrative register.

AB100-ASA1,1066,3 (8) Receipt for payment of taxes. The department of revenue shall accept payments of income or franchise taxes in accordance with this chapter, and upon request shall give a printed or written receipt therefor.

AB100-ASA1, s. 1822 Section 1822. 71.80 (16) (a) of the statutes is amended to read:

AB100-ASA1,1067,3 71.80 (16) (a) All nonresident persons, whether incorporated or not, engaging in construction contracting in this state as contractor or subcontractor and not otherwise regularly engaged in business in this state, shall file a surety bond with the department, payable to the department of revenue, to guarantee the payment of income or franchise taxes, required unemployment compensation contributions, sales and use taxes and income taxes withheld from wages of employes, together with any penalties and interest thereon. The department shall approve the form and contents of such bond. The amount of the bond shall be 3% of the contract or subcontract price on all contracts of $50,000 or more or 3% of contractor's or subcontractor's estimated cost-and-profit under a cost-plus contract of $50,000 or more. When the aggregate of 2 or more contracts in one calendar year is $50,000 or more the amount of the bond or bonds shall be 3% of the aggregate amount of such contracts. Such surety bond must be filed within 60 days after construction is begun in this state by any such contractor or subcontractor on any contract the price of which is $50,000 or more (or the estimated cost-and-profit of which is $50,000 or more), or within 60 days after construction is begun in this state on any contract for less than $50,000, when the amount of such contract, when aggregated with any other contracts, construction on which was begun in this state in the same calendar year, equals or exceeds $50,000. If the department concludes that no bond is necessary to protect the tax revenues of the state, including contributions under ch. 108, the requirements under this subsection may be waived by the secretary of revenue or the secretary's designated departmental representative. The bond shall remain in force until the liability thereunder is released by the secretary or the secretary's designated departmental representative.

AB100-ASA1, s. 1823 Section 1823. 71.80 (17) and (18) of the statutes are amended to read:

AB100-ASA1,1067,7 71.80 (17) Tax receipts transmitted to state treasurer. Within 15 days after receipt of any income or franchise tax payments the department of revenue shall transmit the same to the state treasurer.

AB100-ASA1,1067,17 (18) Timely filing defined. Documents and payments required or permitted by this chapter that are mailed shall be considered furnished, reported, filed or made on time, if mailed in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the date prescribed for such furnishing, reporting, filing or making, provided such document or payment is actually received by the department or at the destination that the department or the department of administration prescribes within 5 days of such prescribed date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department or the department of administration prescribes.

AB100-ASA1, s. 2332t Section 2332t. 71.83 (1) (c) of the statutes is repealed and recreated to read:

AB100-ASA1,1067,23 71.83 (1) (c) Medical savings account withdrawals. Any person who is liable for a penalty for federal income tax purposes under section 220 (f) (4) of the Internal Revenue Code is liable for a penalty equal to 33% of that penalty. The department of revenue shall assess, levy and collect the penalty under this paragraph as it assesses, levies and collects taxes under this chapter.

AB100-ASA1, s. 1824 Section 1824. 71.90 (1) of the statutes is amended to read:

AB100-ASA1,1068,16 71.90 (1) (title) Deposit with the department. The department shall notify any person who files a petition for redetermination that the person may deposit the amount of an additional assessment, including any interest or penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. The department shall notify spouses jointly except that, if the spouses have different addresses and if either spouse notifies the department in writing of those addresses, the department shall serve a duplicate of the original notice on the spouse who has the address other than the address to which the original notice was sent. Amounts deposited under this subsection shall be subject to the interest provided by s. 71.82 only to the extent of the interest accrued prior to the first day of the month succeeding the date of deposit. Any deposited amount which is refunded shall bear interest at the rate of 9% per year during the time the funds were on deposit. A person may also pay any portion of an assessment which is admitted to be correct and the payment shall be considered an admission of the validity of that portion of the assessment and may not be recovered in an appeal or in any other action or proceeding.

AB100-ASA1, s. 1825 Section 1825. 71.91 (1) (b) of the statutes is amended to read:

AB100-ASA1,1069,5 71.91 (1) (b) Withholding. Any amount not deposited or paid over to the department, or to the person that the department prescribes, within the time required shall be deemed delinquent and deposit reports or withholding reports filed after the due date shall be deemed late. In the case of a timely filed deposit or withholding report, withheld taxes shall become delinquent if not deposited or paid over on or before the due date of the report. In the case of no report filed or a report filed late, withheld taxes shall become delinquent if not deposited or paid over by the due date of the report. In the case of an assessment under s. 71.83 (1) (b) 2., the amount assessed shall become delinquent if not paid on or before the due date specified in the notice of deficiency, but if the assessment is contested before the tax appeals commission or in the courts, it shall become delinquent on the 30th day following the date on which the order or judgment representing final determination becomes final.

AB100-ASA1, s. 1826 Section 1826. 71.91 (6) (c) 3. of the statutes is amended to read:

AB100-ASA1,1069,19 71.91 (6) (c) 3. The levy under subd. 2. is satisfied if the person who issued the contract pays to the department, or to the person that the department prescribes, the amount that the person against whom the tax is assessed could have had advanced by the person who issued the contract on the date under subd. 2. for the satisfaction of the levy, increased by the amount of any advance, including contractual interest, made to the person against whom the tax is assessed on or after the date the person who issued the contract had actual notice or knowledge of the existence of the lien with respect to which that levy is made, other than an advance, including contractual interest on it, made automatically to maintain the contract in force under an agreement entered into before the person who issued the contract had notice or knowledge of that lien. Any person who issued a contract and who satisfies a levy under this paragraph is discharged from all liability to any beneficiary because of that satisfaction.

AB100-ASA1, s. 1827 Section 1827. 71.91 (6) (g) 1. of the statutes is amended to read:

AB100-ASA1,1069,25 71.91 (6) (g) 1. Any person whose property has been levied upon may pay the amount due and the expenses of the proceeding to the department, or to the person that the department prescribes, at any time before the sale. Upon that payment, the department shall restore the property to that the person whose property has been levied upon and stop all proceedings related to the levy.

AB100-ASA1, s. 1828 Section 1828. 71.91 (7) (d) of the statutes is amended to read:

AB100-ASA1,1070,16 71.91 (7) (d) The employer shall, on or before the last day of the month after the month during which an amount was withheld, remit to the department or to the person that the department prescribes that amount. Any amount withheld from an employe by an employer shall immediately be a trust fund for this state. Should any employer, after notice, wilfully fail to withhold in accordance with the notice and this subsection, or wilfully fail to remit any amount withheld, as required by this subsection, such employer shall be liable for the total amount set forth in the notice together with delinquent interest as though the amount shown by the notice was due by such employer as a direct obligation to the state for delinquent taxes, and may be collected by any means provided by law including the means provided for the collection of delinquent income or franchise taxes. However, no amount required to be paid by an employer by reason of his or her failure to remit under this paragraph may be deducted from the gross income of such employer. Any amount collected from the employer for failure to withhold or for failure to remit under this subsection shall be credited as tax, costs, penalties and interest paid by the employe.

AB100-ASA1, s. 1829 Section 1829. 71.93 (1) (a) 5. of the statutes is created to read:

AB100-ASA1,1070,19 71.93 (1) (a) 5. An amount owed to the department of corrections under s. 304.073 (2) or 304.074 (2).

AB100-ASA1, s. 1830 Section 1830. 72.01 (12m) of the statutes is created to read:

AB100-ASA1,1070,24 72.01 (12m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100-ASA1, s. 1831 Section 1831. 72.01 (14m) of the statutes is created to read:

AB100-ASA1,1071,3 72.01 (14m) "Pay" means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100-ASA1, s. 1832 Section 1832. 72.045 of the statutes is amended to read:

AB100-ASA1,1071,12 72.045 Timely filing. Documents and payments required or permitted by this chapter are furnished, reported, that are filed or made by mail are on time if they are mailed in a properly addressed envelope, if the postage is paid, if the envelope is postmarked before midnight of the due date and if the department or the person that the department designates receives them no later than 5 days after the due date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department prescribes.

AB100-ASA1, s. 1833 Section 1833. 72.22 (1) of the statutes is amended to read:

AB100-ASA1,1071,16 72.22 (1) When payable. Except as provided in s. 72.225, the tax imposed by this chapter is due and payable shall be paid on the date 9 months after the decedent's death.

AB100-ASA1, s. 1834 Section 1834. 72.22 (3) of the statutes is amended to read:

AB100-ASA1,1071,21 72.22 (3) Payment. Payments must be made to the department. Except as provided in s. 72.225, full payment shall accompany the estate tax return at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.

AB100-ASA1, s. 1835 Section 1835. 72.30 (1) of the statutes is amended to read:

AB100-ASA1,1072,4 72.30 (1) Filing requirements. If a federal estate tax return is required, the personal representative, special administrator, trustee, distributee or other person interested shall prepare the return for the tax under this chapter, compute the tax due under this chapter and on or before the due date, as extended, of the federal estate tax return file with the department the return for tax under this chapter, a copy of the federal estate tax return and a copy of all documents submitted with the federal estate tax return.

AB100-ASA1, s. 1836 Section 1836. 72.30 (4) of the statutes is amended to read:

AB100-ASA1,1072,12 72.30 (4) Hearing in circuit court. The attorney general, department, district attorney or any person dissatisfied with the appraisal, assessment or determination of the tax due under this chapter may apply for a hearing before the circuit court within 6 months from the date the certificate in sub. (3) is issued. The applicant must file give a written notice with to the court stating the grounds of the application. No statute of limitations shall run against the department in cases of fraud or collusion or where property is not disclosed in the return.

AB100-ASA1, s. 1837 Section 1837. 72.33 (2) (intro.) of the statutes is repealed and recreated to read:

AB100-ASA1,1072,17 72.33 (2) (intro.) A person who is entitled to a refund of the federal estate tax or liable for additional payments of that tax shall, within 30 days after receiving notice of that fact, do the following:

AB100-ASA1, s. 1838 Section 1838. 72.34 of the statutes is amended to read:

AB100-ASA1,1073,2 72.34 Notice of obligations. Every person liable for paying benefits transmitting to the estate or a beneficiary of a deceased employe or former employe in the form of an annuity, bonus, pension or other benefit under a retirement, deferred compensation or profit-sharing plan taxable under this chapter, directly or through a trust or fund created by the employer for such purpose, shall give notice of such obligation to the department within 30 days following the date of payment, or the date of the initial payment if more than one payment is forthcoming, to the estate or any beneficiary of such employe or former employe.

AB100-ASA1, s. 1839 Section 1839. 73.01 (5) (a) of the statutes is amended to read:

AB100-ASA1,1074,8 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 for appeals under subch. VIII of ch. 71 and a $25 filing fee for all other appeals. The commission shall deposit the fee 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), 76.48 or 76.91 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.

AB100-ASA1, s. 1840 Section 1840. 73.01 (5) (a) of the statutes, as affected by 1995 Wisconsin Act 351, section 12, and 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100-ASA1,1075,16 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 for appeals under subch. VIII of chapter 71 and a $25 filing fee for all other appeals. The commission shall deposit the fee 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), 1993 stats., or s. 76.39 (4) (c), 76.48 or 76.91 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.

AB100-ASA1, s. 2355m Section 2355m. 73.03 (2a) of the statutes is amended to read:

AB100-ASA1,1077,14 73.03 (2a) To prepare, have published and distribute to each county having a county property tax assessor system under s. 70.99 and to each town, city and village in the state for the use of assessors, assessment personnel and the public detailed and to others who so request assessment manuals, except that if an assessor is hired by more than one county, town, city or village the department shall provide that assessor with only one cost component of the manual rather than providing the cost component of the manual to each county, town, city or village that hires that assessor manuals. The manual shall be produced on CD-ROM if the department of revenue determines that there is sufficient demand for that format. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information deemed valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing between land and improvements to land. The cost of the development, preparation, publication and distribution of the manual and of revisions and amendments to it shall be borne by the assessment districts assessors and requesters at an individual volume cost or a subscription cost as determined by the department. All receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the 4th Monday in August, certify past-due accounts and include them in the next apportionment of state special charges to counties and municipalities under s. 70.60. If the department provides an assessment manual to an assessor who is hired by more than one unit of government, those units of government shall each pay an equal share of the cost of that manual. The department may provide free assessment manuals to other state agencies or exchange them at no cost with agencies of other states or of the federal government for similar information or publications.

AB100-ASA1, s. 1841 Section 1841. 73.03 (30) of the statutes is amended to read:

AB100-ASA1,1077,19 73.03 (30) To analyze the data provided under sub. (29), after consultation with the department of education public instruction and the legislative fiscal bureau, and to notify the presiding officers of the houses of the legislature and the cochairpersons of the joint committee on finance of the results of the analysis.

AB100-ASA1, s. 1842 Section 1842. 73.03 (35) of the statutes is amended to read:

AB100-ASA1,1078,3 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) or, (2ds) or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) 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 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).

AB100-ASA1, s. 1843 Section 1843. 73.03 (46) of the statutes is amended to read:

AB100-ASA1,1078,10 73.03 (46) In each school year, to determine and certify to the secretary of education state superintendent of public instruction the rate for determining the secondary ceiling cost per member under s. 121.07 (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.

AB100-ASA1, s. 1844 Section 1844. 73.03 (50) of the statutes is amended to read:

AB100-ASA1,1078,22 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, or, in the case of a single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code, the person is the owner.

AB100-ASA1, s. 1845 Section 1845. 73.03 (53) of the statutes is created to read:

AB100-ASA1,1079,2 73.03 (53) To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes. The department of revenue may not implement any agreement under this subsection if the agreement does not conform to the law of this state.

AB100-ASA1, s. 1846 Section 1846. 73.0305 of the statutes is repealed and recreated to read:

AB100-ASA1,1079,10 73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent of public instruction, 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 March 31 and the 2nd preceding March 31, as computed by the federal department of labor.

AB100-ASA1, s. 1847 Section 1847. 74.09 (2m) of the statutes is repealed.

AB100-ASA1, s. 1848 Section 1848. 74.11 (13) of the statutes is created to read:

AB100-ASA1,1079,17 74.11 (13) Payment by credit card. A municipality or county may accept payment by credit card of the amounts due under this section. A municipality or county that allows such payment may impose a surcharge to recover the costs that it owes to credit card companies.

AB100-ASA1, s. 1849 Section 1849. 74.12 (13) of the statutes is created to read:

AB100-ASA1,1079,22 74.12 (13) Payment by credit card. A municipality or county may accept payment by credit card of the amounts due under this section. A municipality or county that allows such payment may impose a surcharge to recover the amounts that it owes to credit card companies.

AB100-ASA1, s. 1850 Section 1850. 74.87 (9) of the statutes is created to read:

AB100-ASA1,1080,3 74.87 (9) Payment by credit card. A city may accept payment by credit card of the amounts due under this section. A city that allows such payment may impose a surcharge to recover the amounts that it owes to credit card companies.

AB100-ASA1, s. 1851 Section 1851. 75.105 of the statutes is created to read:

AB100-ASA1,1080,6 75.105 Cancellation of delinquent real property taxes on property contaminated by hazardous substances. (1) Definitions. In this section:

AB100-ASA1,1080,7 (a) "Department" means the department of natural resources.

AB100-ASA1,1080,8 (b) "Discharge" has the meaning given in s. 292.01 (3).

AB100-ASA1,1080,9 (c) "Hazardous substance" has the meaning given in s. 292.01 (5).

AB100-ASA1,1080,14 (2) Cancellation authorized. At any time before the recording of a tax deed based on a tax certificate issued on property for nonpayment of taxes, the governing body of a county may cancel all or a portion of the unpaid real property taxes for which a tax certificate has been issued plus interest and penalties on those taxes on the property if all of the following apply:

AB100-ASA1,1080,15 (a) The property is contaminated by a hazardous substance.

AB100-ASA1,1080,17 (b) An environmental investigation of the property has been conducted that is approved by the department.

AB100-ASA1,1080,21 (c) The owner of the property or another person agrees to clean up the property by restoring the environment to the extent practicable and minimizing the harmful effects from a discharge of a hazardous substance in accordance with rules that the department promulgates.

AB100-ASA1,1080,24 (d) The owner of the property or another person agrees to obtain a certificate of completion from the department indicating that the requirements of par. (c) have been satisfied.

AB100-ASA1,1081,3 (e) The owner of the property agrees to maintain and monitor the property as required under rules that the department promulgates and under any contract entered into under those rules.

AB100-ASA1,1081,8 (3) Administration. Upon the cancellation of all or a portion of real property taxes under sub. (2), the county treasurer shall execute and provide to the owner of the property a statement identifying the property for which taxes have been cancelled and shall enter on the tax certificate the date upon which the taxes were cancelled and the amount of taxes cancelled.

AB100-ASA1,1081,11 (4) Certain cities authorized. A city authorized to proceed under s. 74.87 may act under this section with respect to unpaid real property taxes for which it has settled with other taxing jurisdictions.

AB100-ASA1, s. 1852 Section 1852. 76.13 (2) of the statutes is amended to read:

AB100-ASA1,1082,3 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. 292.31 (8) (i), 292.41 (6) (d) and 292.81, 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.

AB100-ASA1, s. 1853 Section 1853. 76.22 (1) of the statutes is amended to read:

AB100-ASA1,1082,13 76.22 (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any state court of competent jurisdiction against such company and against the property of such company within the state. The place of the trial shall not be changed from the county in which any such action is commenced, except upon consent of parties.