LRBa1810/1
JK:cjs:jf
1999 - 2000 LEGISLATURE
ASSEMBLY AMENDMENT 5,
TO 1999 ASSEMBLY BILL 735
March 14, 2000 - Offered by Representatives Freese, Brandemuehl, Johnsrud,
Powers, Pettis, Huebsch, Petrowski, Ott and Kestell.
AB735-AA5,1,4
21. Page 1, line 8: delete "and granting rule-making authority" and substitute
3", the use value assessment of agricultural land, granting rule-making authority and
4making an appropriation".
AB735-AA5,1,6
6"
Section 1b. 20.835 (1) (ed) of the statutes is created to read:
AB735-AA5,1,87
20.835
(1) (ed)
State aid; agricultural land. A sum sufficient to make the state
8aid payments under s. 79.096.
AB735-AA5, s. 1d
9Section 1d. 38.28 (2) (b) 2. of the statutes is amended to read:
AB735-AA5,1,1310
38.28
(2) (b) 2. The most current equalized values certified by the department
11of revenue shall be used in aid determinations. Equalized values shall include the
12full value of computers that are exempt under s. 70.11 (39) as determined under s.
1379.095 (3)
and the amount calculated under s. 79.096 (2) (b).".
AB735-AA5,2,3
3"
Section 28b. 79.03 (3) (b) 4. (intro.) of the statutes is amended to read:
AB735-AA5,2,104
79.03
(3) (b) 4. (intro.) "Local purpose revenues" means the sum of payments
5under
s. ss. 79.095
and 79.096, local general purpose taxes, regulation revenues,
6revenues for services to private parties by a county's or municipality's general
7operations or enterprises, revenue for sanitation services to private parties, special
8assessment revenues, tax base equalization aids and, for municipalities only, a proxy
9for private sewer service costs, a proxy for private solid waste and recycling service
10costs and a proxy for retail charges for fire protection purposes. In this subdivision:
AB735-AA5,2,12
1279.096 State aid; agricultural land. (1) Definitions. In this section:
AB735-AA5,2,1313
(a) "Department" means the department of revenue.
AB735-AA5,2,1414
(b) "Gross tax rate" has the meaning given in s. 79.095 (1) (b).
AB735-AA5,2,1615
(c) "Taxing jurisdiction" means a municipality, county, school district or
16technical college district.
AB735-AA5,2,20
17(2) Payments. Beginning in 2001 and ending in 2007, annually on the first
18Monday in July, the department shall pay to each taxing jurisdiction for which the
19result under par. (b) is a positive number an amount determined by the department
20as follows:
AB735-AA5,2,2221
(a) Calculate the value of agricultural land in the taxing jurisdiction, as of
22January 1 of the preceding year, using the valuation method under s. 70.32 (2r) (b).
AB735-AA5,3,3
1(b) Calculate the value of agricultural land in the taxing jurisdiction, as of
2January 1 of the preceding year, using the valuation method under s. 70.32 (2r) (c)
3and subtract that amount from the amount determined under par. (a).
AB735-AA5,3,54
(c) Multiply the amount determined under par. (b) by the taxing jurisdiction's
5gross tax rate for the preceding year.
AB735-AA5,3,9
6(3) Treatment of payments by school districts and technical college
7districts. School districts and technical college districts shall treat the payments
8made under this section as if the payments had been received in the previous fiscal
9year.
AB735-AA5,3,12
10(4) Disputes. Any dispute between the department and a taxing jurisdiction
11about the values determined under sub. (2) (a) or (b) shall be resolved by using the
12procedures under s. 70.995 (8).
AB735-AA5,3,1714
121.06
(4) For purposes of computing state aid under s. 121.08, equalized
15valuations calculated under sub. (1) and certified under sub. (2) shall include the full
16value of computers that are exempt under s. 70.11 (39)
, as determined under s.
1779.095 (3)
, and the amount calculated under s. 79.096 (2) (b).
AB735-AA5,4,220
121.15
(3m) (a) 1. "Partial school revenues" means the sum of state school aids,
21other than the amounts appropriated under s. 20.255 (2) (bi) and (cv), property taxes
22levied for school districts and aid paid to school districts under
s. ss. 79.095 (4)
and
2379.096 (2), less the amount of any revenue limit increase under s. 121.91 (4) (a) 2. due
24to a school board's increasing the services that it provides by adding responsibility
25for providing a service transferred to it from another school board, less the amount
1of any revenue limit increase under s. 121.91 (4) (a) 3. and less the amount of any
2revenue limit increase under s. 121.91 (4) (h).
AB735-AA5,4,75
121.15
(4) (a) In this subsection, "state aid" has the meaning given in s. 121.90
6(2) except that it excludes aid paid to school districts under
s. ss. 79.095 (4)
and 79.096
7(2).
AB735-AA5,4,1410
121.90
(2) (intro.) "State aid" means aid under ss. 121.08, 121.09 and 121.105
11and subch. VI, as calculated for the current school year on October 15 under s. 121.15
12(4)
and, including adjustments made under s. 121.15 (4),
and amounts under ss.
1379.095 (4) and 79.096 (2) for the current school year, except that "state aid" excludes
14all of the following:
AB735-AA5,4,1916
121.90
(2) (a) Any additional aid that a school district receives as a result of ss.
17121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) for school district consolidations that
18are effective on or after July 1, 1995, as determined by the department.
"State aid"
19also includes amounts under s. 79.095 for the current school year.".