AB33-ASA1,2,34
74.485
(6) Distribution. A county that collects a penalty under this section
5shall distribute 50% of the amount of the penalty to the taxation district in which the
6land related to the penalty is located. If the land related to the penalty is located in
72 or more taxation districts, the county shall distribute 50% of the amount of the
8penalty to the taxation districts in proportion to the equalized value of the land
9related to the penalty that is located in each taxation district. A taxation district
10shall distribute 50% of any amount it receives under this subsection to an adjoining
11taxation district, if the taxation district in which the land related to the penalty is
12located annexed the land related to the penalty from the adjoining taxation district
1in either of the 2 years preceding a distribution under this subsection.
The county
2shall distribute the amounts provided under this subsection no later than 30 days
3after receiving a payment under sub. (5).