SB55-ASA1-AA1,566,1813
64.12
(4) At the end of each fiscal year the council shall cause a full and
14complete examination of all the books and accounts of the city to be made by
15competent
certified public accountants
licensed or certified under ch. 442 who shall
16report in full to the council. The summaries of such audits shall be presented and
17furnished to all newspapers and libraries of the city and to such other persons as
18shall apply therefor.
SB55-ASA1-AA1,566,2420
64.34
(2) At the end of each year the council shall cause a full and complete
21examination of all of the books and accounts of the city to be made by competent
22certified public accountants
licensed or certified under ch. 442, who shall report in
23full thereon to the council. Copies of such reports shall be furnished by the council
24to all newspapers of the city and to all persons who shall apply therefor.".
SB55-ASA1-AA1,567,173
70.11
(2) Municipal property and property of certain districts, exception. 4Property owned by any county, city, village, town, school district, technical college
5district, public inland lake protection and rehabilitation district, metropolitan
6sewerage district, municipal water district created under s. 198.22, joint local water
7authority created under s. 66.0823,
regional planning commission created under s.
866.0309, family care district under s. 46.2895
, or town sanitary district; lands
9belonging to cities of any other state used for public parks; land tax-deeded to any
10county or city before January 2; but any residence located upon property owned by
11the county for park purposes that is rented out by the county for a nonpark purpose
12shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d),
13this exemption shall not apply to land conveyed after August 17, 1961, to any such
14governmental unit or for its benefit while the grantor or others for his or her benefit
15are permitted to occupy the land or part thereof in consideration for the conveyance.
16Leasing the property exempt under this subsection, regardless of the lessee and the
17use of the leasehold income, does not render that property taxable.".
SB55-ASA1-AA1,567,2320
70.11
(20) (a) The property is used to preserve native wild plant or native wild
21animal life, Indian mounds or other works of ancient persons or geological or
22geographical formations of scientific interest
; or the property is used for community
23parks and is open to the public, at no charge to the public.".
SB55-ASA1-AA1,568,2
1"
Section 2104b. 70.11 (21) (a) of the statutes, as affected by 2001 Wisconsin
2Act .... (this act), is amended to read:
SB55-ASA1-AA1,568,163
70.11
(21) (a) All property purchased or constructed as a waste treatment
4facility used for the treatment of industrial wastes, as defined in s. 281.01 (5), or air
5contaminants, as defined in s. 285.01 (1), but not for other wastes, as defined in s
6281.01 (7) for the purpose of abating or eliminating pollution of surface waters, the
7air, or waters of the state if that property is not used to grow agricultural products
8for sale and, if the property's owner is taxed under ch. 76, if the property is approved
9by the department of revenue. For the purposes of this subsection, "industrial waste"
10also includes wood chips, sawdust, and other wood residue from the paper and wood
11products manufacturing process that can be used as fuel and would otherwise be
12considered superfluous, discarded, or fugitive material. The department of
natural
13resources environmental management and department of health and family services
14shall make recommendations upon request to the department of revenue regarding
15such property. All property purchased or upon which construction began prior to
16July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.
SB55-ASA1-AA1,568,2118
70.11
(21) (b) The books and records of owners of property covered by this
19subsection shall be open to examination by representatives of the department of
20natural resources environmental management, department of health and family
21services and department of revenue.".
SB55-ASA1-AA1,569,2
170.11
(27m) Restaurant kitchen equipment. (a) In this subsection,
2"machinery" has the meaning given in sub. (27) (a) 2.
SB55-ASA1-AA1,569,53
(b)
Machinery and equipment used primarily in the operation of a restaurant's
4kitchen to prepare or serve food or beverages, regardless of whether the machinery
5or equipment is attached to real property.".
SB55-ASA1-AA1,569,118
70.111
(25) Digital broadcasting equipment. Digital broadcasting equipment
9owned and used by a radio station
or, a television station,
except that this subsection
10does not apply to digital broadcasting equipment that is owned and used by or a cable
11television system, as defined in s.
66.082 66.0419 (2) (d).".
SB55-ASA1-AA1,569,2314
70.113
(1) (intro.) As soon after April 20 of each year as is feasible the
15department of
natural resources fish, wildlife, parks, and forestry shall pay to the
16city, village, or town treasurer all of the following amounts from the following
17appropriations for each acre situated in the municipality of state forest lands, as
18defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping
19or fishing grounds and reserves or refuges operated thereon, acquired at any time
20under s. 29.10, 1943 stats., s. 23.09 (2) (d) or 29.749 (1) or from the appropriations
21made by s. 20.866 (2) (tp) by the department of
natural resources fish, wildlife, parks,
22and forestry or leased from the federal government by the department of
natural
23resources fish, wildlife, parks, and forestry:
SB55-ASA1-AA1,570,7
170.113
(2) (a) Towns, cities or villages shall be paid for forest lands as defined
2in s. 28.02 (1), state parks under s. 27.01 and other lands acquired under s. 23.09 (2)
3(d), 23.27, 23.29, 23.293, 23.31 or 29.749 (1) located within such municipality and
4acquired after June 30, 1969. Such payments shall be made from the appropriation
5under s. 20.370 (5) (da) or (dq) and remitted by the department of
natural resources 6fish, wildlife, parks, and forestry in the amounts certified by the department of
7revenue according to par. (b).
SB55-ASA1-AA1,570,109
70.114
(1) (a) "Department" means the department of
natural resources fish,
10wildlife, parks, and forestry.".
SB55-ASA1-AA1,570,1613
70.112
(5) Motor vehicles, bicycles, snowmobiles. Every automobile,
14low-speed vehicle, motor bicycle, motor bus, motorcycle, motor truck, moped, road
15tractor, school bus, snowmobile, truck tractor, or other similar motor vehicle, or
16trailer or semitrailer used in connection therewith.".
SB55-ASA1-AA1,570,19
18"
Section 2114d. 70.32 (2) (c) 1. of the statutes is renumbered 70.32 (2) (c) 1.
19(intro.) and amended to read:
SB55-ASA1-AA1,570,2020
70.32
(2) (c) 1. (intro.) "Agricultural land" means
land, all of the following:
SB55-ASA1-AA1,570,22
21a. Land, exclusive of buildings and improvements, that is devoted primarily to
22agricultural use, as defined by rule.
SB55-ASA1-AA1,571,6
170.32
(2) (c) 1. b. For every acre of agricultural land under subd. 1. a. that a
2person owns, nine-tenths of an acre of land, exclusive of buildings and
3improvements, that is classified under par. (a) 5. or 6.; that is contiguous to
4agricultural land under subd. 1. a., including land that is separated from
5agricultural land under subd. 1. a. only by a road; and that is owned by the person
6that owns the contiguous agricultural land under subd. 1. a.
SB55-ASA1-AA1,571,138
70.32
(2r) (c) For the assessment as of the January 1 after the valuation method
9under par. (b) no longer applies and for each assessment thereafter, agricultural land
10shall be assessed according to the income that could be generated from its rental for
11agricultural use
, except that the agricultural land under sub. (2) (c) 1. b. shall be
12assessed as pasture land, as provided in the assessment manual published under s.
1373.03 (2a).".
SB55-ASA1-AA1,571,2318
70.32
(2) (c) 4. "Swampland or wasteland" means bog
,; marsh
,; lowland brush
,; 19uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a
20final map under s.
23.32 278.32; undeveloped land that is not classified under this
21subsection as agricultural or as productive forest land and that is part of a parcel that
22is designated as managed forest land under subch. VI of ch. 77; or other
23nonproductive lands not otherwise classified under this subsection.
SB55-ASA1-AA1,572,8
170.375
(4) (o) Actual and necessary reclamation and restoration costs
2associated with a mine in this state, including payments for future reclamation and
3postmining costs which are required by law or by department of
natural resources 4environmental management order and fees and charges under chs. 281, 285 or 289
5to 299, except s. 281.48, not otherwise deductible under this section. Any refunds of
6escrowed or reserve fund payments allowed as a deduction under this paragraph
7shall be taxed as net proceeds at the average effective tax rate for the years the
8deduction was taken.
SB55-ASA1-AA1,572,1310
70.395
(2) (dc) 1. Each person intending to submit an application for a mining
11permit shall pay $50,000 to the department of revenue for deposit in the investment
12and local impact fund at the time that the person notifies the department of
natural
13resources environmental management under s. 293.31 (1) of that intent.
SB55-ASA1-AA1,572,2315
70.395
(2) (j) Prior to the beginning of a fiscal year, the board shall certify to
16the department of administration for payment from the investment and local impact
17fund any sum necessary for the department of
natural resources environmental
18management to make payments under s. 289.68 (3) for the long-term care of mining
19waste sites, if moneys in the waste management fund are insufficient to make
20complete payments during that fiscal year, but this sum may not exceed the balance
21in the waste management fund at the beginning of that fiscal year or 50% of the
22balance in the investment and local impact fund at the beginning of that fiscal year,
23whichever amount is greater.
SB55-ASA1-AA1,573,10
170.395
(2) (k) Prior to the beginning of each fiscal year, the board shall certify
2to the department of administration for payment from the investment and local
3impact fund any sum necessary for the department of
natural resources 4environmental management to make payments under s. 292.31 for the
5environmental repair of mining waste sites, if moneys in the environmental fund
6that are available for environmental repair are insufficient to make complete
7payments during that fiscal year. This sum may not exceed the balance in the
8environmental fund at the beginning of that fiscal year or 50% of the balance in the
9investment and local impact fund at the beginning of that fiscal year, whichever
10amount is greater.".
SB55-ASA1-AA1,573,2213
70.35
(1) To determine the amount and value of any personal property for
14which any person, firm or corporation should be assessed, any assessor may examine
15such person or the managing agent or officer of any firm or corporation under oath
16as to all such items of personal property, the taxable value thereof as defined in s.
1770.34 if the property is taxable and the
fair full market value
, as determined under
18s. 79.095 (3) (b), if the property is exempt under s. 70.11 (39). In the alternative the
19assessor may require such person, firm or corporation to submit a return of such
20personal property and of the taxable value thereof. There shall be annexed to such
21return the declaration of such person or of the managing agent or officer of such firm
22or corporation that the statements therein contained are true.
SB55-ASA1-AA1,574,12
170.35
(2) The return shall be made and all the information therein requested
2given by such person on a form prescribed by the assessor with the approval of the
3department of revenue which shall provide suitable schedules for such information
4bearing on value as the department deems necessary to enable the assessor to
5determine the true cash value of the taxable personal property
,; and
the full value 6of the personal property that is exempt under s. 70.11 (39),
as determined under s.
779.095 (3) (b); that is owned or in the possession of such person on January 1 as
8provided in s. 70.10. The return may contain methods of deriving assessable values
9from book values and for the conversion of book values to present values, and a
10statement as to the accounting method used. No person shall be required to take
11detailed physical inventory for the purpose of making the return required by this
12section.".
SB55-ASA1-AA1,575,1515
70.511
(2) (b) If the reviewing authority reduces the value of the property in
16question, or determines that manufacturing property is exempt, the taxpayer may
17file a claim for refund of taxes resulting from the reduction in value or determination
18that the property is exempt.
If Except as provided in par. (bm), if a claim for refund
19is filed with the clerk of the municipality on or before the November 1 following the
20decision of the reviewing authority, the claim shall be payable to the taxpayer from
21the municipality no later than January 31 of the succeeding year.
A Except as
22provided in par. (bm), a claim filed after November 1 shall be paid to the taxpayer by
23the municipality no later than the 2nd January 31 after the claim is filed.
Interest 24Except for claims related to property assessed under s. 70.995, interest on the claim
1at the rate of 0.8% per month shall be paid to the taxpayer when the claim is paid.
2Interest on claims related to property assessed under s. 70.995 shall be paid when
3the claim is made at the average annual discount interest rate determined by the last
4auction of 6-month U.S. treasury bills before an appeal or objection is filed under s.
570.995 (8) or 10% per year, whichever is less. If the taxpayer requests a
6postponement of proceedings before the reviewing authority, interest on the claim
7shall permanently stop accruing at the date of the request. If the hearing is
8postponed at the request of the taxpayer, the reviewing authority shall hold a
9hearing on the appeal within 30 days after the postponement is requested unless the
10taxpayer agrees to a longer delay. If the reviewing authority postpones the hearing
11without a request by the taxpayer, interest on the claim shall continue to accrue. No
12interest may be paid if the reviewing authority determines under s. 70.995 (8) (a) that
13the value of the property was reduced because the taxpayer supplied false or
14incomplete information. If taxes are refunded, the municipality may proceed under
15s. 74.41.
SB55-ASA1-AA1,575,2117
70.511
(2) (bm) A municipality may pay a refund under par. (b) of the taxes on
18property that is assessed under s. 70.995 in 5 annual installments, each of which
19except the last is equal to at least 20% of the sum of the refund and the interest on
20the refund that is due, beginning on the date under par. (b), if all of the following
21conditions exist:
SB55-ASA1-AA1,575,2322
1. The municipality's property tax levy for its general operations for the year
23for which the taxes to be refunded are due is less than $100,000,000.
SB55-ASA1-AA1,575,2524
2. The refund is at least 0.0025% of the municipality's levy for its general
25operations for the year for which the taxes to be refunded are due.
SB55-ASA1-AA1,576,1
13. The refund is more than $10,000.
SB55-ASA1-AA1,576,83
70.511
(2) (br) From the appropriation under s. 20.835 (2) (bm), the department
4of administration shall pay to each municipality that pays a refund under par. (b) for
5property that is assessed under s. 70.995 or that pays a refund under par. (bm) an
6amount equal to the interest that is paid by the municipality in the previous
7biennium and that has accrued up to the date of the determination by the tax appeals
8commission of the municipality's obligation.".
SB55-ASA1-AA1,576,1311
70.995
(12r) The department of revenue shall calculate the value of property
12that is used in manufacturing, as defined in this section, and that is exempt under
13s. 70.11 (39)
, as provided under s. 79.095 (3) (b).".
