Amendment ASA1-AB768

AB768-ASA1,174,9 59.40 (2) (m) Pay monthly to the treasurer for the use of the state the state's percentage of the fees required to be paid on each civil action, criminal action and special proceeding filed during the preceding month and pay monthly to the treasurer for the use of the state the percentage of court imposed fines and forfeitures required by law to be deposited in the state treasury, the amounts required by s. 165.87 (2) (b) for the penalty assessment surcharge, the amounts required by s. 165.755 for the crime laboratories and drug law enforcement assessment, the amounts required by s. 167.31 (5) for the weapons assessment, the amounts required by s. 973.045 for the crime victim and witness assistance surcharge, the amounts required by s. 938.34 (8d) for the delinquency victim and witness assistance surcharge, the amounts required by s. 973.046 for the deoxyribonucleic acid analysis surcharge, the amounts required by s. 961.41 (5) for the drug abuse program improvement surcharge, the amounts authorized by s. 971.37 (1m) (c) 1. or required by s. 973.055 for the domestic abuse assessment surcharge, the amounts required by s. 253.06 (4) (c) for the enforcement assessment under the supplemental food program for women, infants and children, the amounts required by ss. 346.177, 346.495 and 346.65 (4r) for the railroad crossing improvement assessment, the amounts required by s. 346.655 for the driver improvement surcharge, the amounts required by s. 102.85 (4) for the uninsured employer assessment, the amounts required by s. 299.93 for the environmental assessment, the amounts required under s. 29.9965 for the wild animal protection assessment, the amounts required under s. 29.997 (1) (d) for the natural resources assessment surcharge, the amounts required by s. 29.9967 for the fishing shelter removal assessment, the amounts required by s. 350.115 for the snowmobile registration restitution payment and the amounts required under s. 29.998 (1) (d) for the natural resources restitution payments. The payments shall be made by the 15th day of the month following receipt thereof.

AB768-ASA1, s. 276 Section 276. 59.52 (4) (a) 18. of the statutes is amended to read:

AB768-ASA1,174,20 59.52 (4) (a) 18. Case records and other record material of all public assistance that are kept as required under ch. 49, if no payments have been made for at least 3 years and if a face sheet or similar record of each case and a financial record of all payments for each aid account are preserved in accordance with rules adopted by the department of health and family services or by the department of workforce development. If the department of health and family services or the department of workforce development has preserved such case records and other record material on computer disc or tape or similar device, a county may destroy the original records and record material under rules adopted by the department that has preserved those case records or other record material.

AB768-ASA1, s. 276be Section 276be. 59.56 (4) of the statutes is amended to read:

AB768-ASA1,175,2 59.56 (4) (title) University centers college campuses. The board may appropriate money for the construction, remodeling, expansion, acquisition or equipping of land, buildings and facilities for a university of Wisconsin center college campus, as defined in s. 36.05 (6m), if the operation of it has been approved by the board of regents.

AB768-ASA1, s. 276bm Section 276bm. 60.23 (25) of the statutes, as affected by 1997 Wisconsin Act 155, is amended to read:

AB768-ASA1,175,8 60.23 (25) Self-insured health plans. Provide health care benefits to its officers and employes on a self-insured basis if the self-insured plan complies with ss. 631.89, 631.90, 631.93 (2), 632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.85, 632.853, 632.855, 632.87 (4) and (5), 632.895 (9) and (11) to (13) and 632.896.

AB768-ASA1, s. 276c Section 276c. 60.79 (2) (c) of the statutes is amended to read:

AB768-ASA1,175,13 60.79 (2) (c) The city or village and the town sanitary district shall divide the assets and liabilities of the town sanitary district under s. 66.03 or by entering into an intergovernmental cooperation agreement under s. 66.30, except that the ownership of any water or sewerage system shall be determined under par. (dm).

AB768-ASA1, s. 276g Section 276g. 62.50 (17) (title) of the statutes is amended to read:

AB768-ASA1,175,15 62.50 (17) (title) Decision, standard to apply.

AB768-ASA1, s. 276h Section 276h. 62.50 (17) of the statutes is renumbered 62.50 (17) (a) and amended to read:

AB768-ASA1,176,2 62.50 (17) (a) Within 3 days after hearing the matter the board shall, by a majority vote of its members and subject to par. (b), determine whether by a preponderance of the evidence the charges are sustained. If the board determines that the charges are sustained, the board shall at once determine whether the good of the service requires that the accused be permanently discharged or be suspended without pay for a period not exceeding 60 days or reduced in rank. If the charges are not sustained the accused shall be immediately reinstated in his or her former position, without prejudice. The decision and findings of the board shall be in writing and shall be filed, together with a transcript of the evidence, with the secretary of the board.

AB768-ASA1, s. 276i Section 276i. 62.50 (17) (b) of the statutes is created to read:

AB768-ASA1,176,10 62.50 (17) (b) No police officer may be suspended, reduced in rank, suspended and reduced in rank, or discharged by the board under sub. (11), (13) or (19), or under par. (a), based on charges filed by the board, members of the board, an aggrieved person or the chief under sub. (11), (13) or (19), or under par. (a), unless the board determines whether there is just cause, as described in this paragraph, to sustain the charges. In making its determination, the board shall apply the following standards, to the extent applicable:

AB768-ASA1,176,12 1. Whether the subordinate could reasonably be expected to have had knowledge of the probable consequences of the alleged conduct.

AB768-ASA1,176,14 2. Whether the rule or order that the subordinate allegedly violated is reasonable.

AB768-ASA1,176,17 3. Whether the chief, before filing the charge against the subordinate, made a reasonable effort to discover whether the subordinate did in fact violate a rule or order.

AB768-ASA1,176,18 4. Whether the effort described under subd. 3. was fair and objective.

AB768-ASA1,176,20 5. Whether the chief discovered substantial evidence that the subordinate violated the rule or order as described in the charges filed against the subordinate.

AB768-ASA1,176,22 6. Whether the chief is applying the rule or order fairly and without discrimination against the subordinate.

AB768-ASA1,176,25 7. Whether the proposed discipline reasonably relates to the seriousness of the alleged violation and to the subordinate's record of service with the chief's department.

AB768-ASA1, s. 276j Section 276j. 62.50 (19) of the statutes is amended to read:

AB768-ASA1,177,15 62.50 (19) Charges by aggrieved person. In cases where duly verified charges are filed by any aggrieved person with the board of fire and police commissioners, setting forth sufficient cause for the removal of any member of either of the departments, including the chiefs or their assistants, the board or chief may suspend such member or officer pending disposition of such charges. The board shall cause notice of the filing of the charges with a copy to be served upon the accused and shall set a date for the trial and investigation of the charges, following the procedure under this section. The board shall decide by a majority vote and subject to the just cause standard described in sub. (17) (b) whether the charges are sustained. If sustained, the board shall immediately determine whether the good of the service requires that the accused be removed, suspended from office without pay for a period not exceeding 60 days or reduced in rank. If the charges are not sustained, the accused shall be immediately reinstated without prejudice. The secretary of the board shall make the decision public.

AB768-ASA1, s. 276k Section 276k. 62.50 (21) of the statutes is amended to read:

AB768-ASA1,178,6 62.50 (21) Certification and return of record; hearing. Upon the service of the demand under sub. (20), the board upon which the service is made shall within 5 days thereafter certify to the clerk of the circuit court of the county all charges, testimony, and everything relative to the trial and discharge, suspension or reduction in rank of the member. Upon the filing of the return with the clerk of court, actions for review shall be given preference. Upon application of the discharged member or the board, the court shall fix a date for the trial which shall be no later than 15 days after the date of the application except upon agreement between the board and the discharged or suspended member. The action shall be tried by the court without a jury and shall be tried upon the return made by the board. In determining the question of fact presented, the court shall be limited in the review thereof to the question: "Under the evidence was the decision of the board reasonable is there just cause, as described in sub. (17) (b), to sustain the charges against the accused?" The court may require additional return to be made by the board, and may also require the board to take additional testimony and make return thereof.

AB768-ASA1, s. 276m Section 276m. 66.03 (2) (a) of the statutes is amended to read:

AB768-ASA1,178,24 66.03 (2) (a) Except as otherwise provided in this section or in s. 60.79 (2) (c) when territory is transferred, in any manner provided by law, from one municipality to another, there shall be assigned to such other municipality such proportion of the assets and liabilities of the first municipality as the assessed valuation of all taxable property in the territory transferred bears to the assessed valuation of all the taxable property of the entire municipality from which said territory is taken according to the last assessment roll of such municipality. The clerk of any municipality to which territory is transferred as aforesaid, within 30 days of the effective date of such transfer, shall certify to the clerk of the municipality from which such territory was transferred and to the clerk of the school district in which such territory is located a metes and bounds description of the land area involved and upon receipt of such description the clerk of the municipality from which such territory was transferred shall certify to the department of revenue and to the clerk of the school district in which such territory is located the latest assessed value of the real and personal property located within the transferred territory, and shall make such further reports as may be needed by the department of revenue in the performance of duties required by law.

AB768-ASA1, s. 276o Section 276o. 66.184 of the statutes, as affected by 1997 Wisconsin Acts 155 and 191, is amended to read:

AB768-ASA1,179,8 66.184 Self-insured health plans. If a city, including a 1st class city, or a village provides health care benefits under its home rule power, or if a town provides health care benefits, to its officers and employes on a self-insured basis, the self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.85, 632.853, 632.855, 632.87 (4) and (5), 632.895 (9) to (13), 632.896, 767.25 (4m) (d), 767.51 (3m) (d) and 767.62 (4) (b) 4.

AB768-ASA1, s. 277 Section 277. 66.432 (1) of the statutes is amended to read:

AB768-ASA1,179,21 66.432 (1) Declaration of policy. The right of all persons to have equal opportunities for housing regardless of their sex, race, color, physical condition, disability as defined in s. 106.04 (1m) (g), sexual orientation as defined in s. 111.32 (13m), religion, national origin, marital status, family status as defined in s. 106.04 (1m) (k), lawful source of income, age or ancestry is a matter both of statewide concern under s. ss. 101.132 and 106.04 and also of local interest under this section and s. 66.433. The enactment of s. ss. 101.132 and 106.04 by the legislature shall not preempt the subject matter of equal opportunities in housing from consideration by political subdivisions, and shall not exempt political subdivisions from their duty, nor deprive them of their right, to enact ordinances which prohibit discrimination in any type of housing solely on the basis of an individual being a member of a protected class.

AB768-ASA1, s. 278 Section 278. 66.432 (2) of the statutes is amended to read:

AB768-ASA1,180,11 66.432 (2) Antidiscrimination housing ordinances. Political subdivisions may enact ordinances prohibiting discrimination in housing within their respective boundaries solely on the basis of an individual being a member of a protected class. Such an ordinance may be similar to s. ss. 101.132 and 106.04 (1) to (8) or may be more inclusive in its terms or in respect to the different types of housing subject to its provisions, but any such ordinance establishing a forfeiture as a penalty for violation shall not be for an amount that is less than the statutory forfeitures under s. 106.04. Such an ordinance may permit a complainant, aggrieved person or respondent to elect to remove the action to circuit court after a finding has been made that there is reasonable cause to believe that a violation of the ordinance has occurred. Such an ordinance may also authorize the political subdivision, at any time after a complaint has been filed alleging an ordinance violation, to file a complaint in circuit court seeking a temporary injunction or restraining order pending final disposition of the complaint.

AB768-ASA1, s. 278c Section 278c. 66.46 (4) (h) 1. of the statutes is amended to read:

AB768-ASA1,181,4 66.46 (4) (h) 1. Subject to subd. 2. subds. 2. and 3., the planning commission may at any time, by resolution, adopt an amendment to a project plan, which amendment shall be subject to approval by the local legislative body and approval of the amendment shall require the same findings as provided in par. (g). Any amendment to a project plan is also subject to review by a joint review board, acting under sub. (4m). Adoption of an amendment to a project plan shall be preceded by a public hearing held by the plan commission at which interested parties shall be afforded a reasonable opportunity to express their views on the amendment. Notice of the hearing shall be published as a class 2 notice, under ch. 985. The notice shall include a statement of the purpose and cost of the amendment and shall advise that a copy of the amendment will be provided on request. Prior to such publication, a copy of the notice shall be sent by 1st class mail to the chief executive officer or administrator of all local governmental entities having the power to levy taxes on property within the district and to the school board of any school district which includes property located within the proposed district. For any county with no chief executive officer or administrator, this notice shall be sent to the county board chairperson.

AB768-ASA1, s. 278e Section 278e. 66.46 (4) (h) 2. of the statutes is amended to read:

AB768-ASA1,181,14 66.46 (4) (h) 2. Not Except as provided in subd. 3., not more than once during the 7 years after the tax incremental district is created, the planning commission may adopt an amendment to a project plan under subd. 1. to modify the district's boundaries by adding territory to the district that is contiguous to the district and that is served by public works or improvements that were created as part of the district's project plan. Expenditures for project costs that are incurred because of an amendment to a project plan to which this subdivision applies may be made for not more than 3 years after the date on which the local legislative body adopts a resolution amending the project plan.

AB768-ASA1, s. 278f Section 278f. 66.46 (4) (h) 3. of the statutes is created to read:

AB768-ASA1,181,25 66.46 (4) (h) 3. With regard to a city that has a population of at least 10,000, was incorporated in 1875 and is located in only one county, not more than once during the 11 years after the tax incremental district is created, the planning commission may adopt an amendment to a project plan under subd. 1. to modify the district's boundaries by adding territory to the district that is contiguous to the district and that is to be served by public works or improvements that were created as part of the district's project plan. Expenditures for project costs that are incurred because of an amendment to a project plan to which this subdivision applies may be made for not more than 5 years after the date on which the local legislative body adopts a resolution amending the project plan.

AB768-ASA1, s. 278h Section 278h. 66.46 (5) (c) of the statutes is amended to read:

AB768-ASA1,182,15 66.46 (5) (c) If the city adopts an amendment to the original project plan for any district which includes additional project costs at least part of which will be incurred after the period specified in sub. (6) (am) 1., the tax incremental base for the district shall be redetermined, if sub. (4) (h) 2. or 3. applies to the amended project plan, by adding to the tax incremental base the value of the taxable property that is added to the existing district under sub. (4) (h) 2. or 3. or, if sub. (4) (h) 2. or 3. does not apply to the amended project plan, under par. (b), as of the January 1 next preceding the effective date of the amendment if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under par. (b).

AB768-ASA1, s. 278j Section 278j. 66.46 (5) (ce) of the statutes is amended to read:

AB768-ASA1,183,2 66.46 (5) (ce) If the city adopts an amendment, to which sub. (4) (h) 2. or 3. applies, the tax incremental base for the district shall be redetermined, by adding to the tax incremental base the value of the taxable property that is added to the existing district under sub. (4) (h) 2. or 3., as of the January 1 next preceding the effective date of the amendment if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under par. (b).

AB768-ASA1, s. 278L Section 278L. 66.46 (6) (a) of the statutes is amended to read:

AB768-ASA1,183,24 66.46 (6) (a) If the joint review board approves the creation of the tax incremental district under sub. (4m), positive tax increments with respect to a tax incremental district are allocated to the city which created the district for each year commencing after the date when a project plan is adopted under sub. (4) (g). The department of revenue shall not authorize allocation of tax increments until it determines from timely evidence submitted by the city that each of the procedures and documents required under sub. (4) (d) to (f) have been completed and all related notices given in a timely manner. The department of revenue may authorize allocation of tax increments for any tax incremental district only if the city clerk and assessor annually submit to the department all required information on or before the 2nd Monday in June. The facts supporting any document adopted or action taken to comply with sub. (4) (d) to (f) shall not be subject to review by the department of revenue under this paragraph. Thereafter, the department of revenue shall annually authorize allocation of the tax increment to the city that created such a district until the department of revenue receives a notice under sub. (8) and the notice has taken effect under sub. (8) (b), 27 years after the tax incremental district is created if the district is created before October 1, 1995, 38 years after the tax incremental district is created if the district is created before October 1, 1995, and the project plan is amended under sub. (4) (h) 3. or 23 years after the tax incremental district is created if the district is created after September 30, 1995, whichever is sooner.

AB768-ASA1, s. 278n Section 278n. 66.46 (6) (am) 2. b. of the statutes is amended to read:

AB768-ASA1,184,2 66.46 (6) (am) 2. b. Expenditures authorized by the adoption of an amendment to the project plan under sub. (5) (c) or (ce).

AB768-ASA1, s. 278no Section 278no. 66.46 (6) (dm) 1. of the statutes, as created by 1997 Wisconsin Act 27, is amended to read:

AB768-ASA1,184,14 66.46 (6) (dm) 1. After the date on which a tax incremental district that is located in a city that is described in subd. 3. a. pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.

AB768-ASA1, s. 278noe Section 278noe. 66.46 (6) (dm) 1m. of the statutes is created to read:

AB768-ASA1,184,25 66.46 (6) (dm) 1m. Either before, after or on the date on which a tax incremental district that is located in a city that is described in subd. 3. b. pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.

AB768-ASA1, s. 278noi Section 278noi. 66.46 (6) (dm) 3. b. of the statutes, as created by 1997 Wisconsin Act 27, is amended to read:

AB768-ASA1,185,6 66.46 (6) (dm) 3. b. A city with a population of at least 55,000 50,000 that was incorporated in 1853 and that is in a county that was incorporated in 1840 which has a population of at least 140,000 and that contains a portion of the Fox River and Lake Winnebago.

AB768-ASA1, s. 278nom Section 278nom. 66.46 (6) (dm) 4. of the statutes, as created by 1997 Wisconsin Act 27, is amended to read:

AB768-ASA1,185,10 66.46 (6) (dm) 4. This paragraph, with regard to a city that is described in subd. 3. a., does not apply after January 1, 2002.

AB768-ASA1, s. 278non Section 278non. 66.46 (6) (dm) 5. of the statutes is created to read:

AB768-ASA1,185,13 66.46 (6) (dm) 5. This paragraph, with regard to a city that is described in subd. 3. b., does not apply after January 1, 2016.

AB768-ASA1, s. 278p Section 278p. 66.46 (7) (am) of the statutes is amended to read:

AB768-ASA1,185,21 66.46 (7) (am) Sixteen years after the last expenditure identified in the project plan is made if the district to which the plan relates is created after September 30, 1995, or 20 years after the last expenditure identified in the project plan is made if the district to which the plan relates is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under par. sub. (6) (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 years.

AB768-ASA1, s. 278q Section 278q. 66.46 (7) (ar) of the statutes is created to read:

AB768-ASA1,185,25 66.46 (7) (ar) Notwithstanding par. (am), 22 years after the last expenditure identified in the project plan is made if the district to which the plan relates is created before October 1, 1995, and the project plan is amended under sub. (4) (h) 3.

AB768-ASA1, s. 278qm Section 278qm. 66.51 (1) (a) of the statutes is amended to read:

AB768-ASA1,186,9 66.51 (1) (a) Every county or city, or both jointly, may construct, purchase, acquire, develop, improve, operate or maintain a county or city building, or both jointly, for a courthouse, safety building, city hall, hospital, armory, library, auditorium and music hall, municipal parking lots or other parking facilities, or municipal center or any combination thereof, or a university of Wisconsin center college campus, as defined in s. 36.05 (6m), if the operation of such center college campus has been approved by the board of regents of the university of Wisconsin system.

AB768-ASA1, s. 278r Section 278r. 67.05 (5) (b) of the statutes is amended to read:

AB768-ASA1,187,18 67.05 (5) (b) No city or village may issue any bonds for any purposes other than for water systems, lighting works, gas works, bridges, street lighting, street improvements, street improvement funding, hospitals, airports, harbor improvements, river improvements, breakwaters and protection piers, sewerage, garbage disposal, rubbish or refuse disposal, any combination of sewage, garbage or refuse or rubbish disposal, parks and public grounds, swimming pools and band shells thereon, veterans housing projects, paying the municipality's portion of the cost of abolishing grade crossings, for the construction of police facilities and combined fire and police safety buildings, for the purchase of sites for engine houses, for fire engines and other equipment of the fire department, for construction of engine houses, and for pumps, water mains, reservoirs and all other reasonable facilities for fire protection apparatus or equipment for fire protection, for parking lots or other parking facilities, for school purposes, for libraries, for buildings for the housing of machinery and equipment, for acquiring and developing sites for industry and commerce as will expand the municipal tax base, for financing the cost of low-interest mortgage loans under s. 66.38, for providing financial assistance to blight elimination, slum clearance, community development, redevelopment and urban renewal programs and projects under ss. 66.405 to 66.425, 66.43, 66.431, 66.4325, 66.435 and 66.46 or for university of Wisconsin system centers college campuses, as defined in s. 36.05 (6m), until the proposition for their issue for the special purpose thereof has been submitted to the electors of the city or village and adopted by a majority vote. Except as provided under sub. (15), if the common council of any city or the village board of any village declares its purpose to raise money by issuing bonds for any purpose other than those above specified, it shall direct by resolution, which shall be recorded at length in the record of its proceedings, the clerk to call a special election for the purpose of submitting the question of bonding to the city or village electors. If a number of electors of a city or village equal to at least 15% of the votes cast for governor at the last general election in their city or village sign and file a petition conforming to the requirements of s. 8.40 with the city or village clerk requesting submission of the resolution, the city or village may not issue bonds for financing the cost of low-interest mortgage loans under s. 66.38 without calling a special election to submit the question of bonding to the city or village electors for their approval.

AB768-ASA1, s. 278s Section 278s. 70.109 of the statutes is created to read:

AB768-ASA1,187,22 70.109 Presumption of taxability. Exemptions under this chapter shall be strictly construed in every instance with a presumption that the property in question is taxable, and the burden of proof is on the person who claims the exemption.

AB768-ASA1, s. 278t Section 278t. 70.11 (intro.) of the statutes is amended to read:

AB768-ASA1,188,16 70.11 Property exempted from taxation. (intro.) The property described in this section is exempted from general property taxes if the property is exempt under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and its use, occupancy or ownership did not change in a way that makes it taxable; if the property was taxable for the previous year, the use, occupancy or ownership of the property changed in a way that makes it exempt and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes or if the property did not exist in the previous year and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes. Leasing a part of the property described in this section does not render it taxable if the lessor uses all of the leasehold income for maintenance of the leased property, construction debt retirement of the leased property or both and if the lessee would be exempt from taxation under this chapter if it owned the property. Any lessor who claims that leased property is exempt from taxation under this chapter shall, upon request by the tax assessor, provide records relating to the lessor's use of the income from the leased property. Property exempted from general property taxes is:

AB768-ASA1, s. 278v Section 278v. 70.11 (23) of the statutes is repealed.

AB768-ASA1, s. 279 Section 279. 70.11 (39) of the statutes is created to read:

AB768-ASA1,189,2 70.11 (39) Computers. If the owner of the property fulfills the requirements under s. 70.35, mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, basic operational programs, systems software, prewritten software and custom software. The exemption under this subsection does not apply to fax machines, copiers, equipment with embedded computerized components or telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3).

AB768-ASA1, s. 279be Section 279be. 70.35 (1) of the statutes is amended to read:

AB768-ASA1,189,13 70.35 (1) To determine the amount and value of any personal property for which any person, firm or corporation should be assessed, any assessor may examine such person or the managing agent or officer of any firm or corporation under oath as to all such items of personal property and, the taxable value thereof as defined in s. 70.34 if the property is taxable and the fair market value if the property is exempt under s. 70.11 (39). In the alternative the assessor may require such person, firm or corporation to submit a return of such personal property and of the taxable value thereof. There shall be annexed to such return the declaration of such person or of the managing agent or officer of such firm or corporation that the statements therein contained are true.

AB768-ASA1, s. 279bm Section 279bm. 70.35 (2) of the statutes is amended to read:

AB768-ASA1,189,25 70.35 (2) The return shall be made and all the information therein requested given by such person on a form prescribed by the assessor with the approval of the department of revenue which shall provide suitable schedules for such information bearing on value as the department deems necessary to enable the assessor to determine the true cash value of the taxable personal property, and of the personal property that is exempt under s. 70.11 (39), that is owned or in the possession of such person on January 1 as provided in s. 70.10. The return may contain methods of deriving assessable values from book values and for the conversion of book values to present values, and a statement as to the accounting method used. No person shall be required to take detailed physical inventory for the purpose of making the return required by this section.

AB768-ASA1, s. 279bp Section 279bp. 70.36 (1m) of the statutes is created to read:

AB768-ASA1,190,4 70.36 (1m) Any person, firm or corporation that fails to include information on property that is exempt under s. 70.11 (39) on the report under s. 70.35 shall forfeit $10 for every $100 or major fraction thereof that is not reported.

AB768-ASA1, s. 279bs Section 279bs. 70.365 of the statutes is amended to read:

AB768-ASA1,191,2 70.365 (title) Notice of higher changed assessment. When the assessor places a valuation of assesses any taxable real property, or of any improvements taxed as personal property under s. 77.84 (1), which is $300 or more higher and arrives at a different total than the valuation placed on assessment of it for the previous year, the assessor shall notify the person assessed if the address of the person is known to the assessor, otherwise the occupant of the property. The notice shall be in writing and shall be sent by ordinary mail at least 10 15 days before the meeting of the board of review or before the meeting of the board of assessors in 1st class cities and in 2nd class cities that have a board of assessors under s. 70.075 and shall contain the amount of the increased changed assessment and the time, date and place of the meeting of the local board of review or of the board of assessors. However, if the assessment roll is not complete, the notice shall be sent by ordinary mail at least 10 15 days prior to the date to which the board of review has adjourned. The assessor shall attach to the assessment roll a statement that the notices required by this section have been mailed and failure to receive the notice shall not affect the validity of the increased changed assessment, the resulting increased changed tax, the procedures of the board of review or of the board of assessors or the enforcement of delinquent taxes by statutory means. The secretary of revenue shall by rule prescribe the form of the notice required under this section. The form shall include information notifying the taxpayer of the procedures to be used to object to the assessment.

AB768-ASA1, s. 279bv Section 279bv. 70.375 (6) of the statutes, as affected by 1997 Wisconsin Act 27, is amended to read:

AB768-ASA1,191,21 70.375 (6) Indexing. The For calendar year 1983 and corresponding fiscal years and thereafter, the dollar amounts in sub. (5) and s. 70.395 (1) and (2) (d) 1m. and 5. a. and (dg) shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. For calendar year 1983 and corresponding fiscal years and thereafter until calendar year 1997 and corresponding fiscal years, the dollar amounts in s. 70.395 (1m), 1995 stats., shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100 and shall not be reduced below the amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt any changes in dollar amounts required under this subsection and incorporate them into the appropriate tax forms.

AB768-ASA1, s. 279c Section 279c. 70.45 of the statutes is amended to read:

AB768-ASA1,192,13 70.45 Return and examination of rolls. When the assessment rolls have been completed in cities of the 1st class, they shall be delivered to the commissioner of assessments, in all other cities to the city clerk, in villages to the village clerk and in towns to the town clerk. These At least 15 days before the first day on which the assessment rolls are open for examination, these officials shall have published a class 1 notice if applicable, or posted notice, under ch. 985, in anticipation of the roll delivery as provided in s. 70.50, that on certain days, therein named, the assessment rolls will be open for examination by the taxable inhabitants, which notice may assign a day or days for each ward, where there are separate assessment rolls for wards, for the inspection of rolls. The assessor shall be present for at least 2 hours while the assessment roll is open for inspection. Instructional material under s. 73.03 (52) shall be available at the meeting. On examination the commissioner of assessments, assessor or assessors may make changes that are necessary to perfect the assessment roll or rolls, and after the corrections are made the roll or rolls shall be submitted by the commissioner of assessments or clerk of the municipality to the board of review.

AB768-ASA1, s. 279d Section 279d. 70.46 (4) of the statutes is created to read:

AB768-ASA1,192,20 70.46 (4) No board of review may be constituted unless it includes at least one voting member who, within 2 years of the board's first meeting, has attended a training session under s. 73.03 (54) and unless that member is the municipality's chief executive officer or that officer's designee. The municipal clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection has been fulfilled.

AB768-ASA1, s. 279e Section 279e. 70.47 (2) of the statutes is repealed and recreated to read:

AB768-ASA1,193,3 70.47 (2) Notice. At least 15 days before the first session of the board of review, the clerk of the board of review shall publish a class 1 notice, place a notice in at least 3 public places and place a notice on the door of the town hall, of the village hall, of the council chambers or of the city hall of the time and place of the first meeting of the board of review under sub. (3) and of the requirements under sub. (7) (aa) and (ac) to (af). A taxpayer who shows that the clerk failed to publish the notice under this subsection may file a claim under s. 74.37.