AB100-ASA1,1065,104 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married
5persons, unless within 20 days after the date of the notice under par. (c) the
6nonobligated spouse shows by clear and convincing evidence that the overpayment,
7refundable credit or refund is the nonmarital property of the nonobligated spouse,
8notwithstanding s. 766.55 (2) (d), the department of revenue may credit
9overpayments, refundable credits and refunds, including any interest allowed,
10resulting from joint returns under this chapter as follows:
AB100-ASA1, s. 1820 11Section 1820. 71.80 (3m) (c) and (d) of the statutes are amended to read:
AB100-ASA1,1065,1612 71.80 (3m) (c) If the department of revenue determines that a spouse is
13otherwise entitled to a state tax refund or homestead or farmland credit, it shall
14notify the spouses under s. 71.74 (11) that the state intends to reduce any state tax
15refund or a refundable credit due the spouses by the amount credited against any
16liability under par. (a) or (b) or both.
AB100-ASA1,1065,2117 (d) If a spouse does not receive notice under par. (c) and if the department of
18revenue
incorrectly credits the state tax overpayment, refund or a refundable credit
19of a spouse or spouses against a liability under par. (a) or (b) or both, a claim for
20refund of the incorrectly credited amount may be filed under s. 71.75 (5) within 2
21years after the date of the offset that was the subject of the notice under par. (c)
AB100-ASA1, s. 1821 22Section 1821. 71.80 (7) and (8) of the statutes are amended to read:
AB100-ASA1,1065,2523 71.80 (7) Publication of notices in administrative register. The department
24of revenue shall annually publish notice of the standard deduction amounts and the
25brackets for the individual income tax in the administrative register.
AB100-ASA1,1066,3
1(8) Receipt for payment of taxes. The department of revenue shall accept
2payments of income or franchise taxes in accordance with this chapter, and upon
3request shall give a printed or written receipt therefor.
AB100-ASA1, s. 1822 4Section 1822. 71.80 (16) (a) of the statutes is amended to read:
AB100-ASA1,1067,35 71.80 (16) (a) All nonresident persons, whether incorporated or not, engaging
6in construction contracting in this state as contractor or subcontractor and not
7otherwise regularly engaged in business in this state, shall file a surety bond with
8the department, payable to the department of revenue, to guarantee the payment of
9income or franchise taxes, required unemployment compensation contributions,
10sales and use taxes and income taxes withheld from wages of employes, together with
11any penalties and interest thereon. The department shall approve the form and
12contents of such bond. The amount of the bond shall be 3% of the contract or
13subcontract price on all contracts of $50,000 or more or 3% of contractor's or
14subcontractor's estimated cost-and-profit under a cost-plus contract of $50,000 or
15more. When the aggregate of 2 or more contracts in one calendar year is $50,000 or
16more the amount of the bond or bonds shall be 3% of the aggregate amount of such
17contracts. Such surety bond must be filed within 60 days after construction is begun
18in this state by any such contractor or subcontractor on any contract the price of
19which is $50,000 or more (or the estimated cost-and-profit of which is $50,000 or
20more), or within 60 days after construction is begun in this state on any contract for
21less than $50,000, when the amount of such contract, when aggregated with any
22other contracts, construction on which was begun in this state in the same calendar
23year, equals or exceeds $50,000. If the department concludes that no bond is
24necessary to protect the tax revenues of the state, including contributions under ch.
25108, the requirements under this subsection may be waived by the secretary of

1revenue or the secretary's designated departmental representative. The bond shall
2remain in force until the liability thereunder is released by the secretary or the
3secretary's designated departmental representative.
AB100-ASA1, s. 1823 4Section 1823. 71.80 (17) and (18) of the statutes are amended to read:
AB100-ASA1,1067,75 71.80 (17) Tax receipts transmitted to state treasurer. Within 15 days after
6receipt of any income or franchise tax payments the department of revenue shall
7transmit the same to the state treasurer.
AB100-ASA1,1067,17 8(18) Timely filing defined. Documents and payments required or permitted
9by this chapter that are mailed shall be considered furnished, reported, filed or made
10on time, if mailed in a properly addressed envelope, with postage duly prepaid, which
11envelope is postmarked before midnight of the date prescribed for such furnishing,
12reporting, filing or making, provided such document or payment is actually received
13by the department or at the destination that the department or the department of
14administration prescribes
within 5 days of such prescribed date. Documents and
15payments that are not mailed are timely if they are received on or before the due date
16by the department or at the destination that the department or the department of
17administration prescribes.
AB100-ASA1, s. 2332t 18Section 2332t. 71.83 (1) (c) of the statutes is repealed and recreated to read:
AB100-ASA1,1067,2319 71.83 (1) (c) Medical savings account withdrawals. Any person who is liable
20for a penalty for federal income tax purposes under section 220 (f) (4) of the Internal
21Revenue Code is liable for a penalty equal to 33% of that penalty. The department
22of revenue shall assess, levy and collect the penalty under this paragraph as it
23assesses, levies and collects taxes under this chapter.
AB100-ASA1, s. 1824 24Section 1824. 71.90 (1) of the statutes is amended to read:
AB100-ASA1,1068,16
171.90 (1) (title) Deposit with the department. The department shall notify any
2person who files a petition for redetermination that the person may deposit the
3amount of an additional assessment, including any interest or penalty, with the
4department, or with a person that the department prescribes, at any time before the
5department makes its redetermination. The department shall notify spouses jointly
6except that, if the spouses have different addresses and if either spouse notifies the
7department in writing of those addresses, the department shall serve a duplicate of
8the original notice on the spouse who has the address other than the address to which
9the original notice was sent. Amounts deposited under this subsection shall be
10subject to the interest provided by s. 71.82 only to the extent of the interest accrued
11prior to the first day of the month succeeding the date of deposit. Any deposited
12amount which is refunded shall bear interest at the rate of 9% per year during the
13time the funds were on deposit. A person may also pay any portion of an assessment
14which is admitted to be correct and the payment shall be considered an admission
15of the validity of that portion of the assessment and may not be recovered in an appeal
16or in any other action or proceeding.
AB100-ASA1, s. 1825 17Section 1825. 71.91 (1) (b) of the statutes is amended to read:
AB100-ASA1,1069,518 71.91 (1) (b) Withholding. Any amount not deposited or paid over to the
19department, or to the person that the department prescribes, within the time
20required shall be deemed delinquent and deposit reports or withholding reports filed
21after the due date shall be deemed late. In the case of a timely filed deposit or
22withholding report, withheld taxes shall become delinquent if not deposited or paid
23over on or before the due date of the report. In the case of no report filed or a report
24filed late, withheld taxes shall become delinquent if not deposited or paid over by the
25due date of the report. In the case of an assessment under s. 71.83 (1) (b) 2., the

1amount assessed shall become delinquent if not paid on or before the due date
2specified in the notice of deficiency, but if the assessment is contested before the tax
3appeals commission or in the courts, it shall become delinquent on the 30th day
4following the date on which the order or judgment representing final determination
5becomes final.
AB100-ASA1, s. 1826 6Section 1826. 71.91 (6) (c) 3. of the statutes is amended to read:
AB100-ASA1,1069,197 71.91 (6) (c) 3. The levy under subd. 2. is satisfied if the person who issued the
8contract pays to the department, or to the person that the department prescribes, the
9amount that the person against whom the tax is assessed could have had advanced
10by the person who issued the contract on the date under subd. 2. for the satisfaction
11of the levy, increased by the amount of any advance, including contractual interest,
12made to the person against whom the tax is assessed on or after the date the person
13who issued the contract had actual notice or knowledge of the existence of the lien
14with respect to which that levy is made, other than an advance, including contractual
15interest on it, made automatically to maintain the contract in force under an
16agreement entered into before the person who issued the contract had notice or
17knowledge of that lien. Any person who issued a contract and who satisfies a levy
18under this paragraph is discharged from all liability to any beneficiary because of
19that satisfaction.
AB100-ASA1, s. 1827 20Section 1827. 71.91 (6) (g) 1. of the statutes is amended to read:
AB100-ASA1,1069,2521 71.91 (6) (g) 1. Any person whose property has been levied upon may pay the
22amount due and the expenses of the proceeding to the department, or to the person
23that the department prescribes,
at any time before the sale. Upon that payment, the
24department shall restore the property to that the person whose property has been
25levied upon
and stop all proceedings related to the levy.
AB100-ASA1, s. 1828
1Section 1828. 71.91 (7) (d) of the statutes is amended to read:
AB100-ASA1,1070,162 71.91 (7) (d) The employer shall, on or before the last day of the month after
3the month during which an amount was withheld, remit to the department or to the
4person that the department prescribes
that amount. Any amount withheld from an
5employe by an employer shall immediately be a trust fund for this state. Should any
6employer, after notice, wilfully fail to withhold in accordance with the notice and this
7subsection, or wilfully fail to remit any amount withheld, as required by this
8subsection, such employer shall be liable for the total amount set forth in the notice
9together with delinquent interest as though the amount shown by the notice was due
10by such employer as a direct obligation to the state for delinquent taxes, and may be
11collected by any means provided by law including the means provided for the
12collection of delinquent income or franchise taxes. However, no amount required to
13be paid by an employer by reason of his or her failure to remit under this paragraph
14may be deducted from the gross income of such employer. Any amount collected from
15the employer for failure to withhold or for failure to remit under this subsection shall
16be credited as tax, costs, penalties and interest paid by the employe.
AB100-ASA1, s. 1829 17Section 1829. 71.93 (1) (a) 5. of the statutes is created to read:
AB100-ASA1,1070,1918 71.93 (1) (a) 5. An amount owed to the department of corrections under s.
19304.073 (2) or 304.074 (2).
AB100-ASA1, s. 1830 20Section 1830. 72.01 (12m) of the statutes is created to read:
AB100-ASA1,1070,2421 72.01 (12m) "File" means mail or deliver a document that the department
22prescribes to the department or, if the department prescribes another method of
23submitting or another destination, use that other method or submit to that other
24destination.
AB100-ASA1, s. 1831 25Section 1831. 72.01 (14m) of the statutes is created to read:
AB100-ASA1,1071,3
172.01 (14m) "Pay" means mail or deliver funds to the department or, if the
2department prescribes another method of submitting or another destination, use
3that other method or submit to that other destination.
AB100-ASA1, s. 1832 4Section 1832. 72.045 of the statutes is amended to read:
AB100-ASA1,1071,12 572.045 Timely filing. Documents and payments required or permitted by this
6chapter are furnished, reported, that are filed or made by mail are on time if they are
7mailed in a properly addressed envelope, if the postage is paid, if the envelope is
8postmarked before midnight of the due date and if the department or the person that
9the department designates
receives them no later than 5 days after the due date.
10Documents and payments that are not mailed are timely if they are received on or
11before the due date by the department or at the destination that the department
12prescribes.
AB100-ASA1, s. 1833 13Section 1833. 72.22 (1) of the statutes is amended to read:
AB100-ASA1,1071,1614 72.22 (1) When payable. Except as provided in s. 72.225, the tax imposed by
15this chapter is due and payable shall be paid on the date 9 months after the
16decedent's death.
AB100-ASA1, s. 1834 17Section 1834. 72.22 (3) of the statutes is amended to read:
AB100-ASA1,1071,2118 72.22 (3) Payment. Payments must be made to the department. Except as
19provided in s. 72.225, full payment shall accompany the estate tax return at the time
20that the return is filed, the full tax shall be paid
. If a prepayment was made, any
21additional tax shown owing on the return, as filed, shall accompany the return.
AB100-ASA1, s. 1835 22Section 1835. 72.30 (1) of the statutes is amended to read:
AB100-ASA1,1072,423 72.30 (1) Filing requirements. If a federal estate tax return is required, the
24personal representative, special administrator, trustee, distributee or other person
25interested shall prepare the return for the tax under this chapter, compute the tax

1due under this chapter and on or before the due date, as extended, of the federal
2estate tax return file with the department the return for tax under this chapter, a
3copy of the federal estate tax return and a copy of all documents submitted with the
4federal estate tax return.
AB100-ASA1, s. 1836 5Section 1836. 72.30 (4) of the statutes is amended to read:
AB100-ASA1,1072,126 72.30 (4) Hearing in circuit court. The attorney general, department, district
7attorney or any person dissatisfied with the appraisal, assessment or determination
8of the tax due under this chapter may apply for a hearing before the circuit court
9within 6 months from the date the certificate in sub. (3) is issued. The applicant must
10file give a written notice with to the court stating the grounds of the application. No
11statute of limitations shall run against the department in cases of fraud or collusion
12or where property is not disclosed in the return.
AB100-ASA1, s. 1837 13Section 1837. 72.33 (2) (intro.) of the statutes is repealed and recreated to
14read:
AB100-ASA1,1072,1715 72.33 (2) (intro.) A person who is entitled to a refund of the federal estate tax
16or liable for additional payments of that tax shall, within 30 days after receiving
17notice of that fact, do the following:
AB100-ASA1, s. 1838 18Section 1838. 72.34 of the statutes is amended to read:
AB100-ASA1,1073,2 1972.34 Notice of obligations. Every person liable for paying benefits
20transmitting to the estate or a beneficiary of a deceased employe or former employe
21in the form of an annuity, bonus, pension or other benefit under a retirement,
22deferred compensation or profit-sharing plan taxable under this chapter, directly or
23through a trust or fund created by the employer for such purpose, shall give notice
24of such obligation to the department within 30 days following the date of payment,

1or the date of the initial payment if more than one payment is forthcoming, to the
2estate or any beneficiary of such employe or former employe.
AB100-ASA1, s. 1839 3Section 1839. 73.01 (5) (a) of the statutes is amended to read:
AB100-ASA1,1074,84 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
5of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
6or who has filed a petition for redetermination with the department of revenue and
7who is aggrieved by the redetermination of the department may, within 60 days of
8the determination of the state board of assessors or of the department or, in all other
9cases, within 60 days after the redetermination but not thereafter, file with the clerk
10of the commission a petition for review of the action of the department and the
11number of copies of the petition required by rule adopted by the commission. If a
12municipality appeals, its appeal shall set forth that the appeal has been authorized
13by an order or resolution of its governing body and the appeal shall be verified by a
14member of that governing body as pleadings in courts of record are verified. The clerk
15of the commission shall transmit one copy to the department of revenue and to each
16party. In the case of appeals from manufacturing property assessments, the person
17assessed shall be a party to a proceeding initiated by a municipality. At the time of
18filing the petition, the petitioner shall pay to the commission a $5 filing fee, which
19the
for appeals under subch. VIII of ch. 71 and a $25 filing fee for all other appeals.
20The
commission shall deposit the fee in the general fund. Within 30 days after such
21transmission the department, except for petitions objecting to manufacturing
22property assessments, shall file with the clerk of the commission an original and the
23number of copies of an answer to the petition required by rule adopted by the
24commission and shall serve one copy on the petitioner or the petitioner's attorney or
25agent. Within 30 days after service of the answer, the petitioner may file and serve

1a reply in the same manner as the petition is filed. Any person entitled to be heard
2by the commission under s. 76.38 (12) (a), 76.39 (4) (c), 76.48 or 76.91 may file a
3petition with the commission within the time and in the manner provided for the
4filing of petitions in income or franchise tax cases. Such papers may be served as a
5circuit court summons is served or by certified mail. For the purposes of this
6subsection, a petition for review is considered timely filed if mailed by certified mail
7in a properly addressed envelope, with postage duly prepaid, which envelope is
8postmarked before midnight of the last day for filing.
AB100-ASA1, s. 1840 9Section 1840. 73.01 (5) (a) of the statutes, as affected by 1995 Wisconsin Act
10351
, section 12, and 1997 Wisconsin Act .... (this act), is repealed and recreated to
11read:
AB100-ASA1,1075,1612 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
13of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
14or who has filed a petition for redetermination with the department of revenue and
15who is aggrieved by the redetermination of the department may, within 60 days of
16the determination of the state board of assessors or of the department or, in all other
17cases, within 60 days after the redetermination but not thereafter, file with the clerk
18of the commission a petition for review of the action of the department and the
19number of copies of the petition required by rule adopted by the commission. If a
20municipality appeals, its appeal shall set forth that the appeal has been authorized
21by an order or resolution of its governing body and the appeal shall be verified by a
22member of that governing body as pleadings in courts of record are verified. The clerk
23of the commission shall transmit one copy to the department of revenue and to each
24party. In the case of appeals from manufacturing property assessments, the person
25assessed shall be a party to a proceeding initiated by a municipality. At the time of

1filing the petition, the petitioner shall pay to the commission a $5 filing fee for
2appeals under subch. VIII of chapter 71 and a $25 filing fee for all other appeals. The
3commission shall deposit the fee in the general fund. Within 30 days after such
4transmission the department, except for petitions objecting to manufacturing
5property assessments, shall file with the clerk of the commission an original and the
6number of copies of an answer to the petition required by rule adopted by the
7commission and shall serve one copy on the petitioner or the petitioner's attorney or
8agent. Within 30 days after service of the answer, the petitioner may file and serve
9a reply in the same manner as the petition is filed. Any person entitled to be heard
10by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c), 76.48 or 76.91
11may file a petition with the commission within the time and in the manner provided
12for the filing of petitions in income or franchise tax cases. Such papers may be served
13as a circuit court summons is served or by certified mail. For the purposes of this
14subsection, a petition for review is considered timely filed if mailed by certified mail
15in a properly addressed envelope, with postage duly prepaid, which envelope is
16postmarked before midnight of the last day for filing.
AB100-ASA1, s. 2355m 17Section 2355m. 73.03 (2a) of the statutes is amended to read:
AB100-ASA1,1077,1418 73.03 (2a) To prepare, have published and distribute to each county having a
19county
property tax assessor system under s. 70.99 and to each town, city and village
20in the state for the use of assessors, assessment personnel and the public detailed

21and to others who so request assessment manuals, except that if an assessor is hired
22by more than one county, town, city or village the department shall provide that
23assessor with only one cost component of the manual rather than providing the cost
24component of the manual to each county, town, city or village that hires that assessor

25manuals. The manual shall be produced on CD-ROM if the department of revenue

1determines that there is sufficient demand for that format
. The manual shall discuss
2and illustrate accepted assessment methods, techniques and practices with a view
3to more nearly uniform and more consistent assessments of property at the local
4level. The manual shall be amended by the department from time to time to reflect
5advances in the science of assessment, court decisions concerning assessment
6practices, costs, and statistical and other information deemed valuable to local
7assessors by the department. The manual shall incorporate standards for the
8assessment of all types of renewable energy resource systems used in this state as
9soon as such systems are used in sufficient numbers and sufficient data exists to
10allow the formulation of valid guidelines. The manual shall incorporate standards,
11which the department of revenue and the state historical society of Wisconsin shall
12develop, for the assessment of nonhistoric property in historic districts and for the
13assessment of historic property, including but not limited to property that is being
14preserved or restored; property that is subject to a protective easement, covenant or
15other restriction for historic preservation purposes; property that is listed in the
16national register of historic places in Wisconsin or in this state's register of historic
17places and property that is designated as a historic landmark and is subject to
18restrictions imposed by a municipality or by a landmarks commission. The manual
19shall incorporate general guidelines about ways to determine whether property is
20taxable in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies
21in specific situations. The manual shall state that assessors are required to comply
22with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a
23supplement to it shall specify per acre value guidelines for each municipality for
24various categories of agricultural land based on the income that could be generated
25from its estimated rental for agricultural use, as defined by rule, and capitalization

1rates established by rule. The manual shall include guidelines for classifying land
2as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing
3between land and improvements to land. The cost of the development, preparation,
4publication and distribution of the manual and of revisions and amendments to it
5shall be borne by the assessment districts assessors and requesters at an individual
6volume cost or a subscription cost as determined by the department. All receipts
7shall be credited to the appropriation under s. 20.566 (2) (hi). The department shall,
8on the 4th Monday in August, certify past-due accounts and include them in the next
9apportionment of state special charges to counties and municipalities under s. 70.60.
10If the department provides an assessment manual to an assessor who is hired by
11more than one unit of government, those units of government shall each pay an equal
12share of the cost of that manual.
The department may provide free assessment
13manuals to other state agencies or exchange them at no cost with agencies of other
14states or of the federal government for similar information or publications.
AB100-ASA1, s. 1841 15Section 1841. 73.03 (30) of the statutes is amended to read:
AB100-ASA1,1077,1916 73.03 (30) To analyze the data provided under sub. (29), after consultation with
17the department of education public instruction and the legislative fiscal bureau, and
18to notify the presiding officers of the houses of the legislature and the cochairpersons
19of the joint committee on finance of the results of the analysis.
AB100-ASA1, s. 1842 20Section 1842. 73.03 (35) of the statutes is amended to read:
AB100-ASA1,1078,321 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
22(2dj), (2dL), (2dr) or, (2ds) or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx)
23or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) if granting
24the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797
25(4) (e) or would bring the total of the credits granted to that claimant under s. 560.75

1(9) or
560.797 (4) (e), or the total of the credits granted to that claimant under all of
2those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b)
3or 560.797 (5) (b).
AB100-ASA1, s. 1843 4Section 1843. 73.03 (46) of the statutes is amended to read:
AB100-ASA1,1078,105 73.03 (46) In each school year, to determine and certify to the secretary of
6education
state superintendent of public instruction the rate for determining the
7secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year
8is the average percentage change in the consumer price index for all urban
9consumers, U.S. city average, for the calendar year ending on the 2nd preceding
10December 31, as computed by the federal department of labor.
AB100-ASA1, s. 1844 11Section 1844. 73.03 (50) of the statutes is amended to read:
AB100-ASA1,1078,2212 73.03 (50) With the approval of the joint committee on finance, to establish fees
13for obtaining a business tax registration certificate, which is valid for 2 years, and
14for renewing that certificate and shall issue and renew those certificates if the person
15who wishes to obtain or renew a certificate applies on a form that the department
16prescribes; sets forth the name under which the applicant intends to operate, the
17location of the applicant's place of operations and the other information that the
18department requires; and, in the case of a sole proprietor, signs the form or, in the
19case of other persons, has an individual who is authorized to act on behalf of the
20person sign the form, or, in the case of a single-owner entity that is disregarded as
21a separate entity under section 7701 of the Internal Revenue Code, the person is the
22owner
.
AB100-ASA1, s. 1845 23Section 1845. 73.03 (53) of the statutes is created to read:
AB100-ASA1,1079,224 73.03 (53) To enter into agreements with direct marketers about the collection
25of state and local sales taxes and use taxes. The department of revenue may not

1implement any agreement under this subsection if the agreement does not conform
2to the law of this state.
AB100-ASA1, s. 1846 3Section 1846. 73.0305 of the statutes is repealed and recreated to read:
AB100-ASA1,1079,10 473.0305 Revenue limits calculations. The department of revenue shall
5annually determine and certify to the state superintendent of public instruction, no
6later than the 4th Monday in June, the allowable rate of increase for the limit
7imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase
8is the percentage change in the consumer price index for all urban consumers, U.S.
9city average, between the preceding March 31 and the 2nd preceding March 31, as
10computed by the federal department of labor.
AB100-ASA1, s. 1847 12Section 1847. 74.09 (2m) of the statutes is repealed.
AB100-ASA1, s. 1848 13Section 1848. 74.11 (13) of the statutes is created to read:
AB100-ASA1,1079,1714 74.11 (13) Payment by credit card. A municipality or county may accept
15payment by credit card of the amounts due under this section. A municipality or
16county that allows such payment may impose a surcharge to recover the costs that
17it owes to credit card companies.
AB100-ASA1, s. 1849 18Section 1849. 74.12 (13) of the statutes is created to read:
AB100-ASA1,1079,2219 74.12 (13) Payment by credit card. A municipality or county may accept
20payment by credit card of the amounts due under this section. A municipality or
21county that allows such payment may impose a surcharge to recover the amounts
22that it owes to credit card companies.
AB100-ASA1, s. 1850 23Section 1850. 74.87 (9) of the statutes is created to read:
AB100-ASA1,1080,3
174.87 (9) Payment by credit card. A city may accept payment by credit card
2of the amounts due under this section. A city that allows such payment may impose
3a surcharge to recover the amounts that it owes to credit card companies.
AB100-ASA1, s. 1851 4Section 1851. 75.105 of the statutes is created to read:
AB100-ASA1,1080,6 575.105 Cancellation of delinquent real property taxes on property
6contaminated by hazardous substances.
(1) Definitions. In this section:
AB100-ASA1,1080,77 (a) "Department" means the department of natural resources.
AB100-ASA1,1080,88 (b) "Discharge" has the meaning given in s. 292.01 (3).
AB100-ASA1,1080,99 (c) "Hazardous substance" has the meaning given in s. 292.01 (5).
AB100-ASA1,1080,14 10(2) Cancellation authorized. At any time before the recording of a tax deed
11based on a tax certificate issued on property for nonpayment of taxes, the governing
12body of a county may cancel all or a portion of the unpaid real property taxes for
13which a tax certificate has been issued plus interest and penalties on those taxes on
14the property if all of the following apply:
AB100-ASA1,1080,1515 (a) The property is contaminated by a hazardous substance.
AB100-ASA1,1080,1716 (b) An environmental investigation of the property has been conducted that is
17approved by the department.
AB100-ASA1,1080,2118 (c) The owner of the property or another person agrees to clean up the property
19by restoring the environment to the extent practicable and minimizing the harmful
20effects from a discharge of a hazardous substance in accordance with rules that the
21department promulgates.
AB100-ASA1,1080,2422 (d) The owner of the property or another person agrees to obtain a certificate
23of completion from the department indicating that the requirements of par. (c) have
24been satisfied.
AB100-ASA1,1081,3
1(e) The owner of the property agrees to maintain and monitor the property as
2required under rules that the department promulgates and under any contract
3entered into under those rules.
AB100-ASA1,1081,8 4(3) Administration. Upon the cancellation of all or a portion of real property
5taxes under sub. (2), the county treasurer shall execute and provide to the owner of
6the property a statement identifying the property for which taxes have been
7cancelled and shall enter on the tax certificate the date upon which the taxes were
8cancelled and the amount of taxes cancelled.
AB100-ASA1,1081,11 9(4) Certain cities authorized. A city authorized to proceed under s. 74.87 may
10act under this section with respect to unpaid real property taxes for which it has
11settled with other taxing jurisdictions.
AB100-ASA1, s. 1852 12Section 1852. 76.13 (2) of the statutes is amended to read:
AB100-ASA1,1082,313 76.13 (2) Every tax roll upon completion shall be delivered to the state
14treasurer and a copy of the tax roll filed with the secretary of administration. The
15department shall notify, by certified mail, all companies listed on the tax roll of the
16amount of tax due, which shall be paid to the department. The payment dates
17provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
18company may, if the company has brought an action in the Dane county circuit court
19under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
20prior to the date upon which the appeal becomes final, but any part of the tax
21ultimately required to be paid shall bear interest from the original due date to the
22date the appeal became final at the rate of 12% per year and at 1.5% per month
23thereafter until paid. The taxes extended against any company after the same
24become due, with interest, shall be a lien upon all the property of the company prior
25to all other liens, claims and demands whatsoever, except as provided in ss. 292.31

1(8) (i), 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name
2of the state in any court of competent jurisdiction against the property of the
3company within the state as an entirety.
AB100-ASA1, s. 1853 4Section 1853. 76.22 (1) of the statutes is amended to read:
AB100-ASA1,1082,135 76.22 (1) The taxes levied upon and extended against the property of any
6company defined in s. 76.02, after the same become due, with interest thereon, shall
7become a lien upon the property of such company within the state prior to all other
8liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i),
9292.41 (6) (d)
and 292.81, which lien may be enforced in an action in the name of the
10state in any state court of competent jurisdiction against such company and against
11the property of such company within the state. The place of the trial shall not be
12changed from the county in which any such action is commenced, except upon
13consent of parties.
AB100-ASA1, s. 1854 14Section 1854. 76.39 (5) of the statutes is amended to read:
AB100-ASA1,1082,2215 76.39 (5) Delinquent taxes, penalties, interest and late filing fees shall be a lien
16upon the property of any railroad company or car line company prior to all other liens,
17claims and demands, except as provided in ss. 292.31 (8) (i), 292.41 (6) (d) and 292.81,
18which lien may be enforced in any action in the name of the state in any court of
19competent jurisdiction. All provisions of law for enforcing payment of delinquent
20income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes
21based on the value of property under this chapter shall be available to collection of
22taxes on gross receipts in this state levied under this section.
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