AB1-ASA1-CA1,200,99
70.32
(2s) (a) In this subsection:
AB1-ASA1-CA1,200,1010
1. "Department" means the department of revenue.
AB1-ASA1-CA1,200,1311
2. "Farm" means a business engaged in activities included in the North
12American Industry Classification System, 1997 edition, published by the U.S. office
13of management and budget under any of the following classifications:
AB1-ASA1-CA1,200,1414
a. Classification 111-Crop production.
AB1-ASA1-CA1,200,1515
b. Classification 112-Animal production.
AB1-ASA1-CA1,200,2216
(b) Any person who owns or who is a lessee of land used as a farm shall file a
17form, as prescribed by the department, with the assessor of each taxation district in
18which land included in the farm is located no later than March 1 that certifies that
19the person is the owner or lessee of land used as a farm. The person shall identify
20on the form the land that is included in the farm. A person who has filed a form under
21this paragraph shall only file such a form in a subsequent year if in that subsequent
22year the person has acquired or leased additional land to be used as part of the farm.
AB1-ASA1-CA1,201,823
(c) If the use of the person's land has changed so that it may no longer be
24assessed as agricultural land under sub. (2r), the person who owns or who is the
25lessee of the land shall notify the assessor of the taxation district in which the
1person's land is located, on a form prescribed by the department. If the use of the
2person's land has changed so that it may no longer be assessed as agricultural land
3under sub. (2r) and the person who owns or who is the lessee of the land does not
4notify the assessor of the taxation district as provided under this paragraph, the
5taxation district shall treat the difference between the land's value as agricultural
6land under sub. (2r) and the land's value under the appropriate classification as
7provided under sub. (2) (a) as omitted property under s. 70.44 and collect from the
8owner of the land the penalty under s. 74.485.
AB1-ASA1-CA1,201,149
(d) If a person who owns or who is a lessee of land used as a farm fails to timely
10file the form under par. (b), the land may be assessed as agricultural land if the
11person appeals the land's classification to the board of review under s. 70.47 or files
12a claim under s. 74.35 with the taxation district and the board of review or the
13taxation district determines that the land is agricultural land, as defined in sub. (2)
14(c) 1.".
AB1-ASA1-CA1,202,1817
70.995
(8) (a) The secretary of revenue shall establish a state board of
18assessors, which shall be comprised of the members of the department of revenue
19whom the secretary designates. The state board of assessors shall investigate any
20objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state
21board of assessors, after having made the investigation, shall notify the person
22assessed or the person's agent and the appropriate municipality of its determination
23by 1st class mail
or electronic mail. Beginning with objections filed in 1989, the state
24board of assessors shall make its determination on or before April 1 of the year after
1the filing. If the determination results in a refund of property taxes paid, the state
2board of assessors shall include in the determination a finding of whether the refund
3is due to false or incomplete information supplied by the person assessed. The person
4assessed or the municipality having been notified of the determination of the state
5board of assessors shall be deemed to have accepted the determination unless the
6person or municipality files a petition for review with the clerk of the tax appeals
7commission as provided in s. 73.01 (5) and the rules of practice promulgated by the
8commission. If an assessment is reduced by the state board of assessors, the
9municipality affected may file an appeal seeking review of the reduction, or may,
10within 30 days after the person assessed files a petition for review, file a
11cross-appeal, before the tax appeals commission even though the municipality did
12not file an objection to the assessment with the board. If the board does not overrule
13a change from assessment under this section to assessment under s. 70.32 (1), the
14affected municipality may file an appeal before the tax appeals commission. If an
15assessment is increased by the board, the person assessed may file an appeal seeking
16review of the increase, or may, within 30 days after the municipality files a petition
17for review, file a cross-appeal, before the commission even though the person did not
18file an objection to the assessment with the board.
AB1-ASA1-CA1,203,1021
70.995
(8) (b) 1. The department of revenue shall annually notify each
22manufacturer assessed under this section and the municipality in which the
23manufacturing property is located of the full value of all real and personal property
24owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
25class mail
or electronic mail. In addition, the notice shall specify that objections to
1valuation, amount, or taxability must be filed with the state board of assessors
2within 60 days of issuance of the notice of assessment, that objections to a change
3from assessment under this section to assessment under s. 70.32 (1) must be filed
4within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be
5paid and that the objection is not filed until the fee is paid. A statement shall be
6attached to the assessment roll indicating that the notices required by this section
7have been mailed and failure to receive the notice does not affect the validity of the
8assessments, the resulting tax on real or personal property, the procedures of the tax
9appeals commission or of the state board of assessors, or the enforcement of
10delinquent taxes by statutory means.".
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171.05
(6) (b) 32. (intro.) An amount paid into a college savings account, as
2described in s. 14.64, if the beneficiary of the account either is the claimant
or; is the
3claimant's child and the claimant's dependent who is claimed under section
151 (c)
4of the Internal Revenue Code
,; or is the claimant's grandchild; calculated as follows:
AB1-ASA1-CA1,205,137
71.05
(6) (b) 32. a. An amount equal to not more than $3,000 per beneficiary
8by each contributor to an account for each year to which the claim relates
, except that
9the total amount for which a deduction may be claimed under this subdivision and
10under subd. 33., per beneficiary by any claimant may not exceed $3,000 each year.
11In the case of a married couple filing a joint return, the total deduction under this
12subdivision and under subdivision 33., per beneficiary by the married couple may not
13exceed $3,000 each year.
AB1-ASA1-CA1,205,2016
71.05
(6) (b) 33. (intro.) An amount paid into a college tuition and expenses
17program, as described in s. 14.63, if the beneficiary of the account either is the
18claimant
or; is the claimant's child and the claimant's dependent who is claimed
19under section
151 (c) of the Internal Revenue Code
,; or is the claimant's grandchild; 20calculated as follows:
AB1-ASA1-CA1,206,423
71.05
(6) (b) 33. a. An amount equal to not more than $3,000 per beneficiary
24by each contributor to an account for each year to which the claim relates
, except that
25the total amount for which a deduction may be claimed under this subdivision and
1under subd. 32., per beneficiary by any claimant may not exceed $3,000 each year.
2In the case of a married couple filing a joint return, the total deduction under this
3subdivision and under subdivision 32., per beneficiary by the married couple may not
4exceed $3,000 each year.".
AB1-ASA1-CA1,206,117
71.10
(7) (c) 1. For taxable years beginning after December 31, 2000, this state
8shall pay Minnesota interest on any reciprocity payment that is due under this
9subsection. Interest shall be calculated according to the Laws of Minnesota
2002
10Chapter 377, or at another rate and under another method of calculation that is
11agreed to by Minnesota and Wisconsin.".
