JK:jld:rs
2009 - 2010 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2009 ASSEMBLY BILL 159
August 25, 2009 - Offered by Committee on Urban and Local Affairs.
AB159-ASA1,1,4 1An Act to amend 74.23 (1) (a) 4., 74.25 (1) (a) 4., 74.30 (1) (d), 74.41 (1) (intro.),
274.41 (2) (a) and 74.42 (1); and to create 74.41 (1) (e) of the statutes; relating
3to:
the charge-back of refunded or rescinded taxes and of personal property
4taxes and sharing certain collected taxes.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB159-ASA1, s. 1 5Section 1. 74.23 (1) (a) 4. of the statutes is amended to read:
AB159-ASA1,1,76 74.23 (1) (a) 4. Retain all collections of omitted property taxes under s. 70.44,
7except those subject to a charge-back or sharing under s. 74.41 or 74.42
.
AB159-ASA1, s. 2 8Section 2. 74.25 (1) (a) 4. of the statutes is amended to read:
AB159-ASA1,1,109 74.25 (1) (a) 4. Retain all collections of omitted property taxes under s. 70.44,
10except those subject to a charge-back or sharing under s. 74.41 or 74.42
.
AB159-ASA1, s. 3 11Section 3. 74.30 (1) (d) of the statutes is amended to read:
AB159-ASA1,2,2
174.30 (1) (d) Retain all collections of omitted property taxes under s. 70.44,
2except those subject to a charge-back or sharing under s. 74.41 or 74.42
.
AB159-ASA1, s. 4 3Section 4. 74.41 (1) (intro.) of the statutes is amended to read:
AB159-ASA1,2,84 74.41 (1) Submission of refunded or rescinded taxes to department. (intro.)
5By October 1 of each year, the clerk of a taxation district may shall submit to the
6department of revenue, on a form prescribed by the department of revenue, a listing
7of all general property taxes on the district's tax roll which, subject to sub. (2), meet
8any of the following conditions:
AB159-ASA1, s. 5 9Section 5. 74.41 (1) (e) of the statutes is created to read:
AB159-ASA1,2,1110 74.41 (1) (e) Have been collected under s. 70.44, if the total of all of the omitted
11property taxes collected for the taxation district is at least $5,000 in a calender year.
AB159-ASA1, s. 6 12Section 6. 74.41 (2) (a) of the statutes is amended to read:
AB159-ASA1,2,1413 74.41 (2) (a) The tax and all other taxes under sub. (1) which are levied for the
14same year and which are listed on the same form total at least $5,000.
AB159-ASA1, s. 7 15Section 7. 74.42 (1) of the statutes is amended to read:
AB159-ASA1,3,316 74.42 (1) Charge back. No earlier than February 2 and no later than April 1,
17the taxation district treasurer may charge back to each taxing jurisdiction within the
18taxation district, except this state, its proportionate share of those personal property
19taxes for which the taxation district settled in full the previous February year, which
20were delinquent at the time of settlement, which have not been collected in the
21intervening year, and which remain delinquent, if the taxes are owed by an entity
22that has ceased operations, or filed a petition for bankruptcy, or are due on personal
23property that has been removed from the next assessment roll
. At the same time,
24if there are charge-backs, the taxation district treasurer shall charge back to the
25county the state's proportionate share of those taxes. Within 30 days No later than

1the first May 1
after receipt of a notice of a charge-back, the taxing jurisdiction shall
2pay to the taxation district treasurer the amount due, and the state shall pay to the
3proper county treasurer the amount due.
AB159-ASA1, s. 8 4Section 8. Initial applicability.
AB159-ASA1,3,55 (1) This act first applies to the property tax assessments as of January 1, 2010.
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