SB44-SSA1, s. 1626 7Section 1626. 73.09 (2) of the statutes is amended to read:
SB44-SSA1,684,178 73.09 (2) Department of revenue assessment personnel. The requirements
9established for local assessment personnel under sub. (1) shall also apply to
10department of revenue assessment personnel commencing on January 1, 1981. The
11department of employment relations office of state human resources management
12with the assistance of the department of revenue shall determine the position
13classifications for which certification shall apply within the department of revenue.
14The first level of certification shall be obtained within 100 days of the employee's
15appointment. The department of revenue in consultation with the department of
16employment relations
office of state human resources management shall establish
17requirements for obtaining higher levels of assessor certification.
SB44-SSA1, s. 1627 18Section 1627. 73.09 (5) of the statutes is amended to read:
SB44-SSA1,684,2519 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
20revenue, assisted by the division of merit recruitment and selection in the
21department of employment relations office of state human resources management,
22shall prepare and administer examinations for each level of certification. Persons
23applying for an examination under this subsection shall submit a $20 examination
24fee with their application. Certification shall be granted to each person who passes
25the examination for that level.
SB44-SSA1, s. 1628
1Section 1628. 73.10 (6) of the statutes is amended to read:
SB44-SSA1,685,172 73.10 (6) The department may establish a scale of charges for audits,
3inspections, and other services rendered by the department in connection with
4financial records or procedures of towns, villages, cities, counties , and all other local
5public bodies, boards, commissions, departments, or agencies. Upon the completion
6of such work or, at the department's discretion, during work in progress, the
7department shall transmit to the clerk of the town, village, city, county, or other local
8public body, board, commission, department, or agency a statement of such charges.
9Duplicates of the statements shall be filed in the offices office of the state treasurer
10secretary of administration. Within 60 days after the receipt of the above statement
11of charges, it shall be audited as other claims against towns, villages, cities, counties,
12and other local public bodies, boards, commissions, departments, or agencies are
13audited, and it shall be paid into the state treasury and credited to the appropriation
14under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties, and all
15other local public bodies, boards, commissions, departments, or agencies shall be
16certified on or before the 4th Monday of August of each year and included in the next
17apportionment of state special charges to local units of government.
SB44-SSA1, s. 1628d 18Section 1628d. 74.09 (3) (b) 1. of the statutes is amended to read:
SB44-SSA1,685,2219 74.09 (3) (b) 1. For real property, the estimated fair market value of the land,
20except agricultural land, as defined in s. 70.32 (2) (c) 1. 1g., and the assessed value
21of the land and the estimated fair market value and assessed value of the
22improvements.
SB44-SSA1, s. 1628e 23Section 1628e. 74.09 (3) (b) 2. of the statutes is amended to read:
SB44-SSA1,686,3
174.09 (3) (b) 2. For all property, the total estimated fair market value, except
2that the estimated fair market value of agricultural land, as defined in s. 70.32 (2)
3(c) 1. 1g., shall be excluded, and the total assessed value.
SB44-SSA1, s. 1629 4Section 1629. 74.25 (1) (a) 5. of the statutes is amended to read:
SB44-SSA1,686,85 74.25 (1) (a) 5. Pay to the state treasurer secretary of administration all
6collections of occupational taxes on mink farms, 30% of collections of occupational
7taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal
8docks.
SB44-SSA1, s. 1630 9Section 1630. 74.27 of the statutes is amended to read:
SB44-SSA1,686,13 1074.27 March settlement between counties and the state. On or before
11March 15, the county treasurer shall send to the state treasurer secretary of
12administration
the state's proportionate shares of taxes under ss. 74.23 (1) (b) and
1374.25 (1) (b) 1. and 2.
SB44-SSA1, s. 1631 14Section 1631. 74.30 (1) (e) of the statutes is amended to read:
SB44-SSA1,686,1815 74.30 (1) (e) Pay to the state treasurer secretary of administration all
16collections of occupational taxes on mink farms, 30% of collections of occupational
17taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal
18docks.
SB44-SSA1, s. 1632 19Section 1632. 74.30 (1m) of the statutes is amended to read:
SB44-SSA1,686,2220 74.30 (1m) March settlement between counties and the state. On or before
21March 15, the county treasurer shall send to the state treasurer secretary of
22administration
the state's proportionate shares of taxes under sub. (1) (i) and (j).
SB44-SSA1, s. 1632d 23Section 1632d. 74.485 (1) of the statutes is amended to read:
SB44-SSA1,686,2524 74.485 (1) Definition. In this section, "agricultural land" has the meaning
25given in s. 70.32 (2) (c) 1. 1g.
SB44-SSA1, s. 1632e
1Section 1632e. 74.485 (4) (a) of the statutes is amended to read:
SB44-SSA1,687,92 74.485 (4) (a) A person who owns land that has been assessed as agricultural
3land under s. 70.32 (2r) and who converts the land's use so that the land is not eligible
4to be assessed as agricultural land under s. 70.32 (2r) is not subject to a penalty under
5sub. (2) if the converted land may be assessed as swamp or waste undeveloped under
6s. 70.32 (2) (a) 5., as agricultural forest under s. 70.32 (2) (a) 5m., as productive forest
7land under s. 70.32 (2) (a) 6., or as other under s. 70.32 (2) (a) 7. or if the amount of
8the penalty determined under sub. (2) represents less than $25 for each acre of
9converted land.
SB44-SSA1, s. 1632m 10Section 1632m. 74.57 (3) of the statutes is repealed.
SB44-SSA1, s. 1632n 11Section 1632n. 74.57 (3m) of the statutes is created to read:
SB44-SSA1,687,1612 74.57 (3m) Certificate transferable. The county may sell, assign, or
13otherwise transfer a tax certificate. If a tax certificate is redeemed after the
14certificate is sold, assigned, or otherwise transferred, the county shall submit the
15redemption proceeds to the person to whom the certificate was sold, assigned, or
16otherwise transferred.
SB44-SSA1, s. 1632p 17Section 1632p. 74.63 (1) of the statutes is amended to read:
SB44-SSA1,687,1918 74.63 (1) The tax certificate, or, if the county has sold, assigned, or otherwise
19transferred the tax certificate, a copy of the tax certificate
.
SB44-SSA1, s. 1634 20Section 1634. 76.13 (2) of the statutes is amended to read:
SB44-SSA1,688,1121 76.13 (2) Every tax roll upon completion shall be delivered to the state
22treasurer and a copy of the tax roll filed with the
secretary of administration. The
23department shall notify, by certified mail, all companies listed on the tax roll of the
24amount of tax due, which shall be paid to the department. The payment dates
25provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any

1company may, if the company has brought an action in the Dane County circuit court
2under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
3prior to the date upon which the appeal becomes final, but any part of the tax
4ultimately required to be paid shall bear interest from the original due date to the
5date the appeal became final at the rate of 12% per year and at 1.5% per month
6thereafter until paid. The taxes extended against any company after the same
7become due, with interest, shall be a lien upon all the property of the company prior
8to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31
9(8) (i) and 292.81, which lien may be enforced in an action in the name of the state
10in any court of competent jurisdiction against the property of the company within the
11state as an entirety.
SB44-SSA1, s. 1635 12Section 1635. 76.13 (3) of the statutes is amended to read:
SB44-SSA1,689,213 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
14state treasurer secretary of administration, increases or decreases the assessment
15of any company, the department shall immediately redetermine the tax of the
16company on the basis of the revised assessment, and shall certify and deliver the
17revised assessment to the state treasurer secretary of administration as a revision
18of the tax roll. If the amount of tax upon the assessment as determined by the court
19is less than the amount paid by the company, the excess shall be refunded secretary
20of administration shall refund the excess
to the company with interest at the rate of
219% per year upon the certification of the redetermined tax and for that purpose the
22secretary of administration, upon the certification and delivery of the revised tax roll,
23shall draw a warrant upon the state treasurer for the amount to be so refunded
. If
24the amount of the tax upon the assessment as determined by the court is in excess
25of the amount of the tax as determined by the department, interest shall be paid on

1the additional amount at the rate of 12% per year from the date of entry of judgment
2to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
SB44-SSA1, s. 1636 3Section 1636. 76.15 (2) of the statutes is amended to read:
SB44-SSA1,689,154 76.15 (2) The power to reassess the property of any company defined in s. 76.02
5and the general property of the state, and to redetermine the average rate of
6taxation, may be exercised under sub. (1) as often as may be necessary until the
7amount of taxes legally due from any such company for any year under ss. 76.01 to
876.26 has been finally and definitely determined. Whenever any sum or part thereof,
9levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
10been paid and not refunded, the payment so made shall be applied upon the
11reassessment upon the property, and the reassessment of taxes to that extent shall
12be deemed to be satisfied. When the tax roll on the reassessment is completed and
13delivered to the state treasurer secretary of administration, the department shall
14immediately notify by certified mail each of the several companies taxed to pay the
15amount of the taxes extended on the tax roll within 30 days.
SB44-SSA1, s. 1637 16Section 1637. 76.22 (3) of the statutes is amended to read:
SB44-SSA1,689,2017 76.22 (3) The state treasurer secretary of administration for and in the name
18of the state may bid at the sale and the state may become the purchaser of the
19property of any such company under a judgment for its sale for taxes, interest, and
20costs.
SB44-SSA1, s. 1638 21Section 1638. 76.24 (1) of the statutes is amended to read:
SB44-SSA1,690,222 76.24 (1) All taxes collected from companies defined in s. 76.02 under this
23subchapter shall be transmitted by the department to the state treasurer secretary
24of administration
and become a part of the general fund for the use of the state,

1except that taxes paid into the state treasury by any air carrier or railroad company
2shall be deposited in the transportation fund.
SB44-SSA1, s. 1640 3Section 1640. 76.28 (4) (b) of the statutes is amended to read:
SB44-SSA1,690,124 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
5power company under par. (a), the department shall certify the overpayments to the
6department of administration, which shall audit the amount of the overpayments
7and the state treasurer secretary of administration shall pay the amounts
8determined by means of the audit. All refunds of license fees under this subsection
9shall bear interest at the annual rate of 9% from the date of the original payment to
10the date when the refund is made. The time for making additional levies of license
11fees or claims for refunds of excess license fees paid, in respect to any year, shall be
12limited to 4 years after the time the report for such year was filed.
SB44-SSA1, s. 1642 13Section 1642. 76.39 (4) (d) of the statutes is amended to read:
SB44-SSA1,690,1914 76.39 (4) (d) All refunds shall be certified by the department to the department
15of administration which shall audit the amount of the refunds and the state
16treasurer
secretary of administration shall pay the amount, together with interest
17at the rate of 9% per year from the date payment was made. All additional taxes shall
18bear interest at the rate of 12% per year from the time they should have been paid
19to the date upon which the additional taxes shall become delinquent if unpaid.
SB44-SSA1, s. 1643 20Section 1643. 76.48 (3) of the statutes is amended to read:
SB44-SSA1,691,521 76.48 (3) On or before May 1 in each year, the department of revenue shall
22compute and assess the license fees provided for in sub. (1r) and certify the amounts
23due to the state treasurer and file a duplicate thereof with the department secretary
24of administration. The department shall notify each electric cooperative of the
25amount of the license fees so assessed. The fees shall become delinquent if not paid

1when due and when delinquent shall be subject to interest at the rate of 1.5% per
2month on the amount of license fee until paid. The interest shall be collected by the
3department and, upon collection, forwarded to the state treasurer secretary of
4administration
and retained by the state. The payment dates provided for in sub.
5(3a) shall apply.
SB44-SSA1, s. 1644 6Section 1644. 76.48 (5) of the statutes is amended to read:
SB44-SSA1,691,187 76.48 (5) Additional assessments may be made, if notice of such assessment is
8given, within 4 years of the date the annual return was filed, but if no return was
9filed, or if the return filed was incorrect and was filed with intent to defeat or evade
10the tax, an additional assessment may be made at any time upon the discovery of
11gross revenues by the department. Refunds may be made if a claim for the refund
12is filed in writing with the department within 4 years of the date the annual return
13was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified
14by the department to the secretary of administration who shall audit the amounts
15of such overpayments and the state treasurer shall pay the amount audited.
16Additional assessments shall bear interest at the rate of 12% per year from the time
17they should have been paid to the date upon which they shall become delinquent if
18unpaid.
SB44-SSA1, s. 1646d 19Section 1646d. 77.04 (2) of the statutes is amended to read:
SB44-SSA1,692,1120 77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be
21computed at the rate of 10 cents per acre on all lands entered prior to 1972. On all
22lands entered after December 31, 1971, the "acreage share" shall be computed every
2310 years to the nearest cent by the department of revenue at the rate of 20 cents per
24acre multiplied by a ratio using the equalized value of the combined residential,
25commercial, manufacturing, agricultural, swamp, or waste undeveloped,

1agricultural forest,
and productive forest land classes under s. 70.32 (2) within the
2state in 1972 as the denominator, and using equalized value for these combined land
3classes in 1982 and every 10th year thereafter as the numerator. All owners shall
4pay to the taxation district treasurer the acreage share on each description on or
5before January 31. If the acreage share is not paid when due to the taxation district
6treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11),
774.12 (10) and 74.47. These lands shall be returned as delinquent and a tax
8certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the
9date of the issuance of a tax certificate, the county clerk shall promptly take a tax
10deed under ch. 75. On taking such deed the county clerk shall certify that fact and
11specify the descriptions to the department of natural resources.
SB44-SSA1, s. 1647 12Section 1647. 77.14 of the statutes is amended to read:
SB44-SSA1,692,20 1377.14 Forest croplands information, protection, appropriation. The
14department of natural resources shall publish and distribute information regarding
15the method of taxation of forest croplands under this subchapter, and may employ
16a fire warden in charge of fire prevention in forest croplands. All actual and
17necessary expenses incurred by the department of natural resources or by the
18department of revenue in the performance of their duties under this subchapter shall
19be paid from the appropriation made in s. 20.370 (1) (mu) (mv) upon certification by
20the department incurring such expenses.
SB44-SSA1, s. 1647m 21Section 1647m. 77.52 (2) (a) 1. of the statutes is amended to read:
SB44-SSA1,693,1722 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
23motel operators and other persons furnishing accommodations that are available to
24the public, irrespective of whether membership is required for use of the
25accommodations, if the use of the rooms or lodging is not fixed at the time of sale as

1to the starting day or the lodging unit
. In this subdivision, "transient" means any
2person residing for a continuous period of less than one month in a hotel, motel or
3other furnished accommodations available to the public. In this subdivision, "hotel"
4or "motel" means a building or group of buildings in which the public may obtain
5accommodations for a consideration, including, without limitation, such
6establishments as inns, motels, tourist homes, tourist houses or courts, lodging
7houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins
8and any other building or group of buildings in which accommodations are available
9to the public, except accommodations, including mobile homes as defined in s.
1066.0435 (1) (d), rented for a continuous period of more than one month and
11accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by
12corporations or associations organized and operated exclusively for religious,
13charitable or educational purposes provided that no part of the net earnings of such
14corporations and associations inures to the benefit of any private shareholder or
15individual. In this subdivision, "one month" means a calendar month or 30 days,
16whichever is less, counting the first day of the rental and not counting the last day
17of the rental.
SB44-SSA1, s. 1649 18Section 1649. 77.59 (7) of the statutes is amended to read:
SB44-SSA1,694,719 77.59 (7) If the department believes that the collection of any tax imposed by
20this subchapter will be jeopardized by delay, it shall notify the person determined to
21owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount
22determined to be owing, including penalties and interest. Such notice shall be by
23certified or registered mail or by personal service and the warrant of the department
24shall not issue if the person, within 10 days after such notice furnishes a bond in such
25amount not exceeding double the amount determined to be owing and with such

1sureties as the department approves, conditioned upon the payment of so much of
2the taxes, interest, and penalties as shall finally be determined to be due. Nothing
3in this subsection shall affect the review of determinations of tax as provided in this
4subchapter and any amounts collected under this subsection shall be deposited with
5the state treasurer secretary of administration and disbursed after final
6determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90
7(2).
SB44-SSA1, s. 1650m 8Section 1650m. 77.635 of the statutes is created to read:
SB44-SSA1,694,15 977.635 Determination of tax receipts related to motor vehicles.
10Beginning on July 1, 2005, and on each July 1 thereafter, the department of revenue
11shall determine the total amount of the taxes imposed under ss. 77.52 and 77.53 that
12is paid to the department of revenue and to the department of transportation in the
13immediately preceding calendar year on the sale or use of new motor vehicles.
14Annually on July 1, 20% of the total amount determined under this section shall be
15transferred from s. 20.855 (4) (fn) to the transportation fund.
SB44-SSA1, s. 1651 16Section 1651. 77.66 of the statutes is created to read:
SB44-SSA1,694,22 1777.66 Certification for collection of sales and use tax. The secretary of
18revenue shall determine and periodically certify to the secretary of administration
19the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
20sales of tangible personal property and taxable services that are subject to the taxes
21imposed under this subchapter but who are not registered to collect and remit such
22taxes to the department or, if registered, do not collect and remit such taxes.
SB44-SSA1, s. 1652 23Section 1652. 77.91 (4) of the statutes is amended to read:
SB44-SSA1,695,3
177.91 (4) Expenses. Except as provided in sub. (5), the department's expenses
2for the administration of this subchapter shall be paid from the appropriation under
3s. 20.370 (1) (mu) (mv).
SB44-SSA1, s. 1653 4Section 1653. 77.91 (5) of the statutes is amended to read:
SB44-SSA1,695,115 77.91 (5) Recording. Each register of deeds who receives notice of an order
6under this subchapter shall record the action as provided under s. 59.43 (1). The
7department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1.
8from the appropriation under s. 20.370 (1) (cr). If the amount in the appropriation
9under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount
10required under this subsection in that fiscal year, the department shall pay the
11balance from the appropriation under s. 20.370 (1) (mu) (mv).
SB44-SSA1, s. 1653d 12Section 1653d. 79.01 (2d) of the statutes is amended to read:
SB44-SSA1,695,1413 79.01 (2d) There is established an account in the general fund entitled the
14"County and Municipal Aid Account."
SB44-SSA1, s. 1653e 15Section 1653e. 79.01 (2e) of the statutes is created to read:
SB44-SSA1,695,1716 79.01 (2e) There is established an account in the general fund entitled the
17"Municipal Aid Account."
SB44-SSA1, s. 1653f 18Section 1653f. 79.01 (2f) of the statutes is created to read:
SB44-SSA1,695,2019 79.01 (2f) There is established an account in the general fund entitled the
20"Municipal Aid Distribution Account."
SB44-SSA1, s. 1654 21Section 1654. 79.015 of the statutes is amended to read:
SB44-SSA1,696,2 2279.015 Statement of estimated payments. The department of revenue, on
23or before September 15 of each year, shall provide to each municipality and county
24a statement of estimated payments to be made in the next calendar year to the

1municipality or county under ss. 79.03, 79.035, 79.036, 79.04, 79.043, 79.044, 79.045,
279.05, 79.058, and 79.06.
SB44-SSA1, s. 1655 3Section 1655. 79.02 (2) (b) of the statutes is amended to read:
SB44-SSA1,696,74 79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the
5municipality's or county's estimated payments under ss. 79.03, 79.035, 79.036, 79.04,
679.043, 79.044, 79.045, 79.058, and 79.06 and 100% of the municipality's estimated
7payments under s. 79.05.
SB44-SSA1, s. 1656 8Section 1656. 79.02 (3) of the statutes is amended to read:
SB44-SSA1,696,139 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
10in November shall equal that municipality's or county's entitlement to shared
11revenues
under ss. 79.03, 79.035, 79.036, 79.04, 79.043, 79.044, 79.045, 79.05,
1279.058, and 79.06 for the current year, minus the amount distributed to the
13municipality or county in July.
SB44-SSA1,696,19 14(b) In November 2002, the amount of the payments to each municipality and
15county under ss. 79.03, 79.04, 79.05, 79.058, and 79.06 to be paid from the
16appropriation account under s. 20.855 (4) (rb) shall be the amount of such payments
17to the municipality or county multiplied by the quotient of an amount equal to the
18moneys available, as determined by the department of administration, from the
19appropriation account under s. 20.855 (4) (rb) divided by $826,068,930.
SB44-SSA1, s. 1657 20Section 1657. 79.02 (3) (c) 1. of the statutes is created to read:
SB44-SSA1,696,2421 79.02 (3) (c) 1. In November 2003, the total amount of the payments to each
22municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the
23appropriation account under s. 20.835 (1) (t) shall equal $230,000,000 and shall be
24applied to the payments in the manner determined by the department of revenue.
SB44-SSA1, s. 1657m 25Section 1657m. 79.02 (3) (c) 2. of the statutes is created to read:
SB44-SSA1,697,4
179.02 (3) (c) 2. In November 2003, the total amount of the payments to each
2municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the
3appropriation account under s. 20.835 (1) (u) shall equal $17,600,000 and shall be
4applied to the payments in the manner determined by the department of revenue.
SB44-SSA1, s. 1657d 5Section 1657d. 79.02 (3) (c) 3. of the statutes is created to read:
SB44-SSA1,697,106 79.02 (3) (c) 3. In November 2003, the total amount of the payments under ss.
779.03, 79.04, and 79.06 to each county and municipality shall be reduced by an
8amount equal to the amount of supplements paid from the appropriation under s.
920.435 (4) (b) that the county or municipality received for the fiscal year in which a
10payment is made under this section, as determined under s. 49.45 (51).
SB44-SSA1, s. 1658 11Section 1658. 79.02 (3) (d) of the statutes is created to read:
SB44-SSA1,697,1512 79.02 (3) (d) 1. In November 2004, the total amount of the payments to each
13municipality under ss. 79.043, 79.044, and 79.045 to be paid from the appropriation
14account under s. 20.835 (1) (t) shall equal $170,000,000 and shall be applied to the
15payments in the manner determined by the department of revenue.
SB44-SSA1,697,1916 2. In November 2004, the total amount of the payments to each municipality
17under ss. 79.043, 79.044, and 79.045 to be paid from the appropriation account under
18s. 20.835 (1) (u) shall equal $20,000,000 and shall be applied to the payments in the
19manner determined by the department of revenue.
SB44-SSA1, s. 1658d 20Section 1658d. 79.02 (3) (e) of the statutes is created to read:
SB44-SSA1,698,221 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
22amount of the November payments to each county and municipality under ss. 79.035,
2379.043, 79.044, 79.045, and 79.046 shall be reduced by an amount equal to the
24amount of supplements paid from the appropriation under s. 20.435 (4) (b) that the

1county or municipality received for the fiscal year in which a payment is made under
2this section, as determined under s. 49.45 (51).
SB44-SSA1, s. 1659 3Section 1659. 79.03 (3) (a) of the statutes is amended to read:
SB44-SSA1,698,94 79.03 (3) (a) The amount in the shared revenue account for municipalities and
5the amount in the shared revenue account for counties, less the payments under sub.
6(2) and s. 79.04, and, for the distribution in 2003, the amount appropriated under s.
720.835 (1) (m), (t), and (u),
shall be allocated to each municipality and county
8respectively in proportion to its entitlement. In this paragraph, "entitlement" means
9the product of aidable revenues and tax base weight.
SB44-SSA1, s. 1659d 10Section 1659d. 79.03 (3c) (b) 2. of the statutes is amended to read:
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