AB1-ASA1-AA1,96,6 5" Section 150bq. 59.60 (13) (c) of the statutes, as created by 2001 Wisconsin
6Act 16
, is amended to read:
AB1-ASA1-AA1,96,117 59.60 (13) (c) Subject to par. (d), the board may withdraw amounts from the tax
8stabilization fund, by a three-quarters vote of the members-elect, or by a majority
9vote of the members-elect if the county's total levy rate, as defined in s. 59.605 (1)
10(g), 1999 stats., is projected by the board to increase by more than 3% in the current
11fiscal year and the withdrawn funds would prevent an increase of more than 3%.
AB1-ASA1-AA1, s. 150bs 12Section 150bs. 59.605 of the statutes is repealed.".
AB1-ASA1-AA1,96,15 13116. Page 49, line 4: delete "whether to grant" and substitute ", not later than
1460 days after the request for a waiver is received by the department of revenue,
15whether to grant the waiver completely or partially, or to deny".
AB1-ASA1-AA1,96,16 16117. Page 49, line 5: delete "the political subdivision and".
AB1-ASA1-AA1,96,19 17118. Page 49, line 7: delete "whether to grant the waiver" and substitute ", not
18later than 60 days after the request for a waiver is received by the department,
19whether to grant the waiver completely or partially, or to deny the waiver.".
AB1-ASA1-AA1,96,20 20119. Page 49, line 8: after that line insert:
AB1-ASA1-AA1,96,22 21"(d) In determining whether to grant a waiver under par. (c), the agency or the
22department of revenue shall base its decision on at least one of the following criteria:
AB1-ASA1-AA1,96,2423 1. Whether compliance with the mandate would cause undue economic
24hardship to the political subdivision.
AB1-ASA1-AA1,97,1
12. Whether compliance with the mandate would not be economically efficient.
AB1-ASA1-AA1,97,32 3. Whether the mandate is not applicable to the subdivision, other than in
3imposing reporting requirements.
AB1-ASA1-AA1,97,94 (e) If an administrative agency or the department of revenue grants a waiver
5completely or partially, the secretary of the agency or the secretary of revenue shall
6so notify the joint survey committee on mandates under s. 13.59. A waiver takes
7effect only as provided in s. 13.59 (4). If a waiver does take effect or a waiver is denied,
8the secretary of the agency or the secretary of revenue shall so notify the political
9subdivision in writing.".
AB1-ASA1-AA1,97,10 10120. Page 49, line 8: delete that line.
AB1-ASA1-AA1,97,11 11121. Page 49, line 18: after that line insert:
AB1-ASA1-AA1,97,13 12" Section 151n. 66.0303 (3) of the statutes is renumbered 66.0303 (3) (a) and
13amended to read:
AB1-ASA1-AA1,98,214 66.0303 (3) (a) An Except as provided in par. (b), an agreement made under this
15section shall, prior to and as a condition precedent to taking effect, be submitted to
16the attorney general who shall determine whether the agreement is in proper form
17and compatible with the laws of this state. The attorney general shall approve any
18agreement submitted under this subsection unless the attorney general finds that
19it does not meet the conditions set forth in this section and details in writing
20addressed to the concerned municipal governing bodies the specific respects in which
21the proposed agreement fails to meet the requirements of law. Failure to disapprove
22an agreement submitted under this subsection within 90 days of its submission
23constitutes approval. The attorney general, upon submission of an agreement, shall
24transmit a copy of the agreement to the governor who shall consult with any state

1department or agency affected by the agreement. The governor shall forward to the
2attorney general any comments the governor may have concerning the agreement.
AB1-ASA1-AA1, s. 151nb 3Section 151nb. 66.0303 (3) (b) of the statutes is created to read:
AB1-ASA1-AA1,98,84 66.0303 (3) (b) An agreement under this section between a municipality of this
5state and a municipality of another state that relates to the receipt, furnishing, or
6joint exercise of fire fighting or emergency medical services need not be submitted
7to or approved by the attorney general under sub. (2) before the agreement may take
8effect.".
AB1-ASA1-AA1,98,9 9122. Page 49, line 18: after that line insert:
AB1-ASA1-AA1,98,11 10" Section 151j. 66.0229 of the statutes is renumbered 66.0229 (1) and amended
11to read:
AB1-ASA1-AA1,99,912 66.0229 (1) Subject to s. 66.0307 (7), a town, village or city, village, or town may
13be consolidated with a contiguous town, village or city, village, or town, by ordinance,
14passed by a two-thirds vote of all of the members of each board or council, fixing the
15terms of the consolidation and ratified by the electors at a referendum held in each
16municipality. The ballots shall bear the words, "for consolidation", and "against
17consolidation", and if a majority of the votes cast in each municipality are for
18consolidation, the ordinances shall take effect and have the force of a contract. The
19ordinance and the result of the referendum shall be certified as provided in s. 66.0211
20(5); if a town the certification shall be preserved as provided in ss. 66.0211 (5) and
2166.0235, respectively. Consolidation does not affect the preexisting rights or
22liabilities of any municipality and actions on those rights or liabilities may be
23commenced or completed as if there were no consolidation. A consolidation
24ordinance proposing the consolidation of a town and another municipality shall,

1within 10 days after its adoption and prior to its submission to the voters for
2ratification at a referendum, be submitted to the circuit court and the department
3of administration for a determination whether the proposed consolidation is in the
4public interest. The circuit court shall determine whether the proposed ordinance
5meets the formal requirements of this section and shall then refer the matter to the
6department of administration, which shall find as prescribed in s. 66.0203 whether
7the proposed consolidation is in the public interest in accordance with the standards
8in s. 66.0207. The department's findings have the same status as incorporation
9findings under ss. 66.0203 to 66.0213.
AB1-ASA1-AA1, s. 151jb 10Section 151jb. 66.0229 (2) of the statutes is created to read:
AB1-ASA1-AA1,99,2011 66.0229 (2) (a) A consolidation ordinance proposing the consolidation of a town
12and another municipality shall, within 10 days after its adoption and prior to its
13submission to the voters for ratification at a referendum, be submitted to the circuit
14court and the department of administration for a determination of whether the
15proposed consolidation is in the public interest. The circuit court shall determine
16whether the proposed ordinance meets the formal requirements of sub. (1) and shall
17then refer the matter to the department of administration, which shall find as
18prescribed in s. 66.0203 whether the proposed consolidation is in the public interest
19in accordance with the standards in s. 66.0207. The department's findings have the
20same status as incorporation findings under ss. 66.0203 to 66.0213.
AB1-ASA1-AA1,99,2321 (b) Except as provided in par. (c), the provisions of par. (a) do not apply if 2 or
22more towns seek to consolidate as a town or if one or more towns seek to consolidate,
23with one or more cities or villages, as a town.
AB1-ASA1-AA1,99,2524 (c) With regard to a consolidation described under par. (b), the circuit court
25shall determine, within 10 days after the adoption of the consolidation ordinance and

1prior to its submission to the voters for ratification at a referendum, whether the
2proposed ordinance meets the formal requirements of sub. (1).".
AB1-ASA1-AA1,100,3 3123. Page 49, line 18: after that line insert:
AB1-ASA1-AA1,100,4 4" Section 151md. 66.0217 (7) (a) 3. of the statutes is amended to read:
AB1-ASA1-AA1,100,245 66.0217 (7) (a) 3. If the notice indicates that the petition is for a referendum
6on the question of annexation, the clerk of the city or village shall file the notice as
7provided in s. 8.37. If the notice indicates that the petition is for a referendum on the
8question of annexation, the town clerk shall give notice as provided in par. (c) of a
9referendum of the electors residing in the area proposed for annexation to be held at
10the next election permitted under s. 8.065 (2) or an election authorized under s. 8.065
11(3), but
not less than 42 days nor more than 72 days after the date of personal service
12or mailing of the notice required under this paragraph. If the notice indicates that
13the petition is for direct annexation, no referendum shall be held unless within 30
14days after the date of personal service or mailing of the notice required under this
15paragraph, a petition conforming to the requirements of s. 8.40 requesting a
16referendum is filed with the town clerk as provided in s. 8.37, signed by at least 20%
17of the electors residing in the area proposed to be annexed. If a petition requesting
18a referendum is filed, the clerk shall give notice as provided in par. (c) of a referendum
19of the electors residing in the area proposed for annexation to be held at the next
20election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3), but

21not less than 42 days nor more than 72 days after the receipt of the petition and shall
22mail a copy of the notice to the clerk of the city or village to which the annexation is
23proposed. The referendum shall be held at a convenient place within the town to be
24specified in the notice.
AB1-ASA1-AA1, s. 151mf
1Section 151mf. 66.0219 (4) (b) of the statutes is amended to read:
AB1-ASA1-AA1,101,92 66.0219 (4) (b) The referendum election shall be held at the next election
3permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3), but
not less
4than 42 days nor more than 72 days after the filing of the order as provided in s. 8.37,
5in the territory proposed for annexation, by the electors of that territory as provided
6in s. 66.0217 (7), so far as applicable. The ballots shall contain the words "For
7Annexation" and "Against Annexation". The certification of the election inspectors
8shall be filed with the clerk of the court, and the clerk of any municipality involved,
9but need not be filed or recorded with the register of deeds.
AB1-ASA1-AA1, s. 151mh 10Section 151mh. 66.0227 (3) of the statutes is amended to read:
AB1-ASA1-AA1,102,411 66.0227 (3) The governing body of a city, village or town involved may, or if a
12petition conforming to the requirements of s. 8.40 signed by a number of qualified
13electors equal to at least 5% of the votes cast for governor in the city, village or town
14at the last gubernatorial election, demanding a referendum, is presented to it within
1530 days after the passage of either of the ordinances under sub. (2) shall, submit the
16question to the electors of the city, village or town whose electors petitioned for
17detachment, at a referendum election called for that purpose held at the next election
18permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3), but
not less
19than 42 days nor more than 72 days after the filing of the petition, or after the
20enactment of either ordinance. The petition shall be filed as provided in s. 8.37. If
21a number of electors cannot be determined on the basis of reported election statistics,
22the number shall be determined in accordance with s. 60.74 (6). The governing body
23of the municipality shall appoint 3 election inspectors who are resident electors to
24supervise the referendum. The ballots shall contain the words "For Detachment"
25and "Against Detachment". The inspectors shall certify the results of the election by

1their attached affidavits and file a copy with the clerk of each town, village or city
2involved, and none of the ordinances may take effect nor be in force unless a majority
3of the electors approve the question. The referendum election shall be conducted in
4accordance with chs. 6 and 7 to the extent applicable.".
AB1-ASA1-AA1,102,8 5124. Page 51, line 9: delete the material beginning with "special" and ending
6with "held" on line 13 and substitute "referendum on approval or rejection to be held
7at the next election permitted under s. 8.065 (2) or an election authorized under s.
88.065 (3) occurring".
AB1-ASA1-AA1,102,9 9125. Page 53, line 4: after that line insert:
AB1-ASA1-AA1,102,10 10" Section 153m. 66.1001 (3) (intro.) of the statutes is amended to read:
AB1-ASA1-AA1,102,1311 66.1001 (3) (intro.) Beginning on January 1, 2010 2014, any program or action
12of a local governmental unit that affects land use shall be consistent with that local
13governmental unit's comprehensive plan, including all of the following:".
AB1-ASA1-AA1,102,14 14126. Page 53, line 4: after that line insert:
AB1-ASA1-AA1,102,15 15" Section 153kd. 66.0619 (2m) (b) of the statutes is amended to read:
AB1-ASA1-AA1,102,2216 66.0619 (2m) (b) If a referendum is to be held on a resolution, the municipal
17governing body shall file the resolution as provided in s. 8.37 and shall direct the
18municipal clerk to call a special election for the purpose of submitting submit the
19resolution to the electors for approval of the electors at a referendum on approval or
20rejection. In lieu of a special election, the municipal governing body may specify that
21the election be held at the next succeeding spring primary or election or September
22primary or general election
called in accordance with s. 8.065.
AB1-ASA1-AA1, s. 153kf 23Section 153kf. 66.0815 (1) (c) of the statutes, as affected by 2001 Wisconsin
24Act 30
, is amended to read:
AB1-ASA1-AA1,103,12
166.0815 (1) (c) An ordinance under sub. (1) may not take effect until 60 days
2after passage and publication unless sooner approved by a referendum. Within the
360-day period electors equal in number to 20% of those voting at the last regular
4municipal election may file a petition requesting a referendum. The petition shall
5be in writing and filed with the clerk and as provided in s. 8.37. The petition shall
6conform to the requirements of s. 8.40. Each signer shall state his or her residence
7and signatures shall be verified by the affidavit of an elector. The referendum shall
8be held at the next regular municipal election, or at a special election within 90 days
9of the
permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) to be
10held not sooner than 45 days after
filing of the petition. The ordinance may not take
11effect unless approved by a majority of the votes cast. This paragraph does not apply
12to extensions by a utility previously franchised by the village, city, or town.
AB1-ASA1-AA1, s. 153kj 13Section 153kj. 66.0921 (2) of the statutes is amended to read:
AB1-ASA1-AA1,103,2114 66.0921 (2) Facilities authorized. A municipality may enter into a joint
15contract with a nonprofit corporation organized for civic purposes and located in the
16municipality to construct or otherwise acquire, equip, furnish, operate and maintain
17a facility to be used for municipal and civic activities if a majority of the voters voting
18in a referendum at a special election or at a spring primary or election or September
19primary or general
authorize the municipality to enter into a joint contract. The
20referendum shall be held at an
election approve the question of entering into the joint
21contract
authorized under s. 8.065.
AB1-ASA1-AA1, s. 153kL 22Section 153kL. 66.1103 (10) (d) of the statutes is amended to read:
AB1-ASA1-AA1,104,1023 66.1103 (10) (d) The governing body may issue bonds under this section
24without submitting the proposition to the electors of the municipality for approval
25unless within 30 days from the date of publication of notice of adoption of the initial

1resolution for the bonds, a petition conforming to the requirements of s. 8.40, and
2signed by a number of electors of the municipality equal to not less than 5% of the
3registered electors of the municipality, or, if there is no registration of electors in the
4municipality, by 10% of the number of electors of the municipality voting for the office
5of governor at the last general election as determined under s. 115.01 (13), is filed
6with the clerk of the municipality and as provided in s. 8.37 requesting a referendum
7upon the question of the issuance of the bonds. If a petition is filed, the bonds may
8not be issued until approved by a majority of the electors of the municipality voting
9on the referendum at a general or special election referendum called in accordance
10with s. 8.065
.".
AB1-ASA1-AA1,104,11 11127. Page 53, line 16: after that line insert:
AB1-ASA1-AA1,104,12 12" Section 155md. 67.05 (4) and (5) of the statutes are amended to read:
AB1-ASA1-AA1,105,213 67.05 (4) Permissive referendum in counties. If a county board adopts an
14initial resolution for an issue of county bonds to provide for the original construction
15or for the improvement and maintenance of highways, to provide railroad aid, or to
16construct, acquire or maintain, or to aid in constructing, acquiring or maintaining
17a bridge over or across any stream or other body of water bordering upon or
18intersecting any part of the county, the county clerk is not required to submit the
19resolution for approval to the electors of the county at a special election referendum
20unless within 30 days after the adoption thereof there is filed with the clerk a petition
21conforming to the requirements of s. 8.40 and requesting such submission, signed by
22electors numbering at least 10% of the votes cast in the county for governor at the
23last general election. If a petition is filed, the question submitted shall be whether
24the resolution shall be or shall not be approved. No such resolution of a county board

1other than those specified in this subsection need be submitted to county electors,
2except as provided otherwise in sub. (7).
AB1-ASA1-AA1,105,15 3(5) Referendum in towns, villages and cities. (a) Whenever an initial
4resolution has been so adopted by the governing body of a town, the clerk of the
5municipality shall immediately record the resolution and call a special election
6referendum in accordance with s. 8.065 for the purpose of submitting the resolution
7to the electors of the municipality for approval. This paragraph does not apply to
8bonds issued to finance low-interest mortgage loans under s. 62.237, unless a
9number of electors equal to at least 15% of the votes cast for governor at the last
10general election in their town sign and file a petition conforming to the requirements
11of s. 8.40 with the town clerk requesting submission of the resolution. Whenever a
12number of electors cannot be determined on the basis of reported statistics, the
13number shall be determined in accordance with s. 60.74 (6). If a petition is filed, the
14question submitted shall be whether the resolution shall or shall not be approved.
15This paragraph is limited in its scope by sub. (7).
AB1-ASA1-AA1,106,2416 (b) No city or village may issue bonds for any purposes other than for water
17systems, lighting works, gas works, bridges, street lighting, street improvements,
18street improvement funding, hospitals, airports, harbor improvements, river
19improvements, breakwaters and protection piers, sewerage, garbage disposal,
20rubbish or refuse disposal, any combination of sewage, garbage or refuse or rubbish
21disposal, parks and public grounds, swimming pools and band shells, veterans
22housing projects, paying the municipality's portion of the cost of abolishing grade
23crossings, for the construction of police facilities and combined fire and police safety
24buildings, for the purchase of sites for engine houses, for fire engines and other
25equipment of the fire department, for construction of engine houses, and for pumps,

1water mains, reservoirs and all other reasonable facilities for fire protection
2apparatus or equipment for fire protection, for parking lots or other parking
3facilities, for school purposes, for libraries, for buildings for the housing of machinery
4and equipment, for acquiring and developing sites for industry and commerce as will
5expand the municipal tax base, for financing the cost of low-interest mortgage loans
6under s. 62.237, for providing financial assistance to blight elimination, slum
7clearance, community development, redevelopment and urban renewal programs
8and projects under ss. 66.1105, 66.1301 to 66.1329 and 66.1331 to 66.1337 or for
9University of Wisconsin System college campuses, as defined in s. 36.05 (6m), until
10the proposition for their issue for the special purpose has been submitted to the
11electors of the city or village and adopted by a majority vote. Except as provided
12under sub. (15), if the common council of any city or the village board of a village
13declares its purpose to raise money by issuing bonds for any purpose other than those
14specified in this subsection, it shall direct by resolution, which shall be recorded at
15length in the record of its proceedings, the clerk to call a special election referendum
16in accordance with s. 8.065
for the purpose of submitting the question of bonding to
17the city or village electors. If a number of electors of a city or village equal to at least
1815% of the votes cast for governor at the last general election in their city or village
19sign and file a petition conforming to the requirements of s. 8.40 with the city or
20village clerk requesting submission of the resolution, the city or village may not issue
21bonds for financing the cost of low-interest mortgage loans under s. 62.237 without
22calling a special election to submit the question of bonding to
unless the issuance is
23approved by
the city or village electors for their approval at a referendum called in
24accordance with s. 8.065
.
AB1-ASA1-AA1, s. 155mf 25Section 155mf. 67.05 (6a) (a) 2. a. of the statutes is amended to read:
AB1-ASA1-AA1,107,8
167.05 (6a) (a) 2. a. Direct the school district clerk to call a special election
2referendum in accordance with s. 8.065 (2) or an election authorized under s. 8.065
3(3)
for the purpose of submitting the resolution to the electors for approval or
4rejection, or direct that the resolution be submitted at the next regularly scheduled
5primary or election permitted under s. 8.065 (2) or an election authorized under s.
68.065 (3)
to be held not earlier than 45 days after the adoption of the resolution. The
7resolution shall not be effective unless adopted by a majority of the school district
8electors voting at the referendum.
AB1-ASA1-AA1, s. 155mh 9Section 155mh. 67.05 (6m) (b) of the statutes is amended to read:
AB1-ASA1-AA1,107,1510 67.05 (6m) (b) If a referendum is to be held on an initial resolution, the district
11board shall direct the technical college district secretary to call a special election
12referendum in accordance with s. 8.065 for the purpose of submitting the initial
13resolution to the electors for a referendum on approval or rejection. In lieu of a
14special election, the district board may specify that the election be held at the next
15succeeding spring primary or election or September primary or general election
.
AB1-ASA1-AA1, s. 155mj 16Section 155mj. 67.10 (5) (b) of the statutes is amended to read:
AB1-ASA1-AA1,107,2017 67.10 (5) (b) Any city having voted approved the issuance of bonds at a special
18referendum election held in accordance with s. 8.065 and having sold a portion
19thereof may negotiate, sell or otherwise dispose of the same in the manner provided
20by statute within 9 years of the date of the election voting the same.
AB1-ASA1-AA1, s. 155mL 21Section 155mL. 67.12 (12) (e) 5. of the statutes, as affected by 2001 Wisconsin
22Act 16
, is amended to read:
AB1-ASA1-AA1,109,723 67.12 (12) (e) 5. Within 10 days of the adoption by a technical college district
24board of a resolution under subd. 1. to issue a promissory note for a purpose under
25s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption

1as a class 1 notice, under ch. 985. The notice need not set forth the full contents of
2the resolution, but shall state the amount proposed to be borrowed, the method of
3borrowing, the purpose thereof, that the resolution was adopted under this
4subsection and the place where and the hours during which the resolution is
5available for public inspection. If the amount proposed to be borrowed is for building
6remodeling or improvement and does not exceed $1,000,000 or is for movable
7equipment, the district board need not submit the resolution to the electors for
8approval unless, within 30 days after the publication or posting, a petition
9conforming to the requirements of s. 8.40 is filed with the secretary of the district
10board requesting a referendum at a special election to be called for that purpose.
11Such petition shall be signed by electors from each county lying wholly or partially
12within the district. The number of electors from each county shall equal at least 1.5%
13of the population of the county as determined under s. 16.96 (2) (c). If a county lies
14in more than one district, the technical college system board shall apportion the
15county's population as determined under s. 16.96 (2) (c) to the districts involved and
16the petition shall be signed by electors equal to the appropriate percentage of the
17apportioned population. In lieu of a special election, the district board may specify
18that the referendum shall be held at the next succeeding spring primary or election
19or September primary or general election.
Any resolution to borrow amounts of
20money in excess of $1,000,000 for building remodeling or improvement shall be
21submitted to the electors of the district for approval. Any referendum under this
22subdivision shall be called at the next election authorized under s. 8.065 (2) or an
23election authorized under s. 8.065 (3) occurring not sooner than 45 days after filing
24of a petition or adoption of a resolution requiring the referendum.
If a referendum
25is held or required under this subdivision, no promissory note may be issued until

1the issuance is approved by a majority of the district electors voting at such
2referendum. The referendum shall be noticed, called and conducted under s. 67.05
3(6a) insofar as applicable, except that the notice of special election referendum and
4ballot need not embody a copy of the resolution and the question which shall appear
5on the ballot shall be "Shall .... (name of district) be authorized to borrow the sum of
6$.... for (state purpose) by issuing its general obligation promissory note (or notes)
7under section 67.12 (12) of the Wisconsin Statutes?".".
AB1-ASA1-AA1,109,8 8128. Page 53, line 16: after that line insert:
AB1-ASA1-AA1,109,9 9" Section 155s. 67.045 (1) (b) of the statutes is amended to read:
AB1-ASA1-AA1,109,1210 67.045 (1) (b) The governing body of the county adopts a resolution that sets
11forth its reasonable expectations that issuance of the debt will not cause the county
12to increase the debt levy rate, as defined in s. 59.605 (1) (b), 1999 stats.
AB1-ASA1-AA1, s. 155t 13Section 155t. 67.045 (2) (a) of the statutes is amended to read:
AB1-ASA1-AA1,109,1914 67.045 (2) (a) The department of revenue shall promulgate rules that set forth
15the standards to be used by the governing body of a county in adopting a resolution
16under sub. (1) (b). The rules shall permit the reasonable exercise of local
17self-determination and debt management and prohibit the consideration of
18unreasonable assumptions that may cause an increase in the debt levy rate, as
19defined in s. 59.605 (1) (b), 1999 stats.".
AB1-ASA1-AA1,109,20 20129. Page 53, line 20: after that line insert:
AB1-ASA1-AA1,109,21 21" Section 156p. 70.337 of the statutes is repealed.".
AB1-ASA1-AA1,109,22 22130. Page 53, line 20: after that line insert:
AB1-ASA1-AA1,109,23 23" Section 156p. 70.11 (intro.) of the statutes is amended to read:
AB1-ASA1-AA1,110,20
170.11 Property exempted from taxation. (intro.) The property described
2in this section is exempted from general property taxes if the property is exempt
3under sub. (1), (2), (18), (21), (27), or (30); if it was exempt for the previous year and
4its use, occupancy, or ownership did not change in a way that makes it taxable; if the
5property was taxable for the previous year, the use, occupancy, or ownership of the
6property changed in a way that makes it exempt and its owner, on or before March 1,
7files with the assessor of the taxation district where the property is located a form
8that the department of revenue prescribes, except that, if the property owner is an
9entity organized under section 501 (3) (c) of the Internal Revenue Code, the owner
10may file the prescribed form on or before December 31;
or if the property did not exist
11in the previous year and its owner, on or before March 1, files with the assessor of the
12taxation district where the property is located a form that the department of revenue
13prescribes. Leasing a part of the property described in this section does not render
14it taxable if the lessor uses all of the leasehold income for maintenance of the leased
15property, construction debt retirement of the leased property, or both and if the lessee
16would be exempt from taxation under this chapter if it owned the property. Any
17lessor who claims that leased property is exempt from taxation under this chapter
18shall, upon request by the tax assessor of the taxation district where the property is
19located
, provide records relating to the lessor's use of the income from the leased
20property. Property exempted from general property taxes is:".
AB1-ASA1-AA1,110,21 21131. Page 53, line 25: after that line insert:
AB1-ASA1-AA1,110,22 22" Section 157m. 70.995 (8) (a) of the statutes is amended to read:
AB1-ASA1-AA1,111,2423 70.995 (8) (a) The secretary of revenue shall establish a state board of
24assessors, which shall be comprised of the members of the department of revenue

1whom the secretary designates. The state board of assessors shall investigate any
2objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state
3board of assessors, after having made the investigation, shall notify the person
4assessed or the person's agent and the appropriate municipality of its determination
5by 1st class mail or electronic mail. Beginning with objections filed in 1989, the state
6board of assessors shall make its determination on or before April 1 of the year after
7the filing. If the determination results in a refund of property taxes paid, the state
8board of assessors shall include in the determination a finding of whether the refund
9is due to false or incomplete information supplied by the person assessed. The person
10assessed or the municipality having been notified of the determination of the state
11board of assessors shall be deemed to have accepted the determination unless the
12person or municipality files a petition for review with the clerk of the tax appeals
13commission as provided in s. 73.01 (5) and the rules of practice promulgated by the
14commission. If an assessment is reduced by the state board of assessors, the
15municipality affected may file an appeal seeking review of the reduction, or may,
16within 30 days after the person assessed files a petition for review, file a
17cross-appeal, before the tax appeals commission even though the municipality did
18not file an objection to the assessment with the board. If the board does not overrule
19a change from assessment under this section to assessment under s. 70.32 (1), the
20affected municipality may file an appeal before the tax appeals commission. If an
21assessment is increased by the board, the person assessed may file an appeal seeking
22review of the increase, or may, within 30 days after the municipality files a petition
23for review, file a cross-appeal, before the commission even though the person did not
24file an objection to the assessment with the board.
AB1-ASA1-AA1, s. 157n
1Section 157n. 70.995 (8) (b) 1. of the statutes, as affected by 2001 Wisconsin
2Act 16
, is amended to read:
AB1-ASA1-AA1,112,173 70.995 (8) (b) 1. The department of revenue shall annually notify each
4manufacturer assessed under this section and the municipality in which the
5manufacturing property is located of the full value of all real and personal property
6owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
7class mail or electronic mail. In addition, the notice shall specify that objections to
8valuation, amount, or taxability must be filed with the state board of assessors
9within 60 days of issuance of the notice of assessment, that objections to a change
10from assessment under this section to assessment under s. 70.32 (1) must be filed
11within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be
12paid and that the objection is not filed until the fee is paid. A statement shall be
13attached to the assessment roll indicating that the notices required by this section
14have been mailed and failure to receive the notice does not affect the validity of the
15assessments, the resulting tax on real or personal property, the procedures of the tax
16appeals commission or of the state board of assessors, or the enforcement of
17delinquent taxes by statutory means.".
AB1-ASA1-AA1,112,19 18132. Page 62, line 25: after "by" insert "P.L. 106-554 and any subsequent
19federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,112,21 20133. Page 63, line 2: after "by" insert "P.L. 106-554 and any subsequent
21federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,112,23 22134. Page 63, line 8: after "2001," insert "and as amended by any subsequent
23federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,113,2
1135. Page 63, line 19: after "106-554," insert "and any subsequent federal law
2related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,113,4 3136. Page 63, line 23: after "2001," insert "except amendments related to
4Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,113,5 5137. Page 66, line 15: after that line insert:
AB1-ASA1-AA1,113,7 6" Section 170L. 71.05 (6) (b) 32. (intro.) of the statutes, as created by 1999
7Wisconsin Act 44
, is amended to read:
AB1-ASA1-AA1,113,118 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as
9described in s. 14.64, if the beneficiary of the account either is the claimant or; is the
10claimant's child and the claimant's dependent who is claimed under section 151 (c)
11of the Internal Revenue Code,; or is the claimant's grandchild; calculated as follows:
AB1-ASA1-AA1, s. 170Lb 12Section 170Lb. 71.05 (6) (b) 32. a. of the statutes, as created by 1999 Wisconsin
13Act 44
, is amended to read:
AB1-ASA1-AA1,113,2014 71.05 (6) (b) 32. a. An amount equal to not more than $3,000 per beneficiary
15by each contributor to an account
for each year to which the claim relates, except that
16the total amount for which a deduction may be claimed under this subdivision and
17under subd. 33., per beneficiary by any claimant may not exceed $3,000 each year.
18In the case of a married couple filing a joint return, the total deduction under this
19subdivision and under subdivision 33., per beneficiary by the married couple may not
20exceed $3,000 each year
.
AB1-ASA1-AA1, s. 170Ld 21Section 170Ld. 71.05 (6) (b) 33. (intro.) of the statutes, as created by 1999
22Wisconsin Act 44
, is amended to read:
AB1-ASA1-AA1,114,323 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses
24program, as described in s. 14.63, if the beneficiary of the account either is the

1claimant or; is the claimant's child and the claimant's dependent who is claimed
2under section 151 (c) of the Internal Revenue Code,; or is the claimant's grandchild;
3calculated as follows:
AB1-ASA1-AA1, s. 170Le 4Section 170Le. 71.05 (6) (b) 33. a. of the statutes, as created by 1999 Wisconsin
5Act 44
, is amended to read:
AB1-ASA1-AA1,114,126 71.05 (6) (b) 33. a. An amount equal to not more than $3,000 per beneficiary
7by each contributor to an account for each year to which the claim relates, except that
8the total amount for which a deduction may be claimed under this subdivision and
9under subd. 32., per beneficiary by any claimant may not exceed $3,000 each year.
10In the case of a married couple filing a joint return, the total deduction under this
11subdivision and under subdivision 32., per beneficiary by the married couple may not
12exceed $3,000 each year
.".
AB1-ASA1-AA1,114,15 13138. Page 76, line 1: on lines 1 and 3, after "by" insert "P.L. 106-554 and any
14subsequent federal law related to Archer medical savings accounts under 26 USC
15220
,".
AB1-ASA1-AA1,114,17 16139. Page 76, line 9: after "2001," insert "and as amended by any subsequent
17federal law related to Archer medical savings accounts under 26 USC 220,".
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