Amendment SA1-SSA1-AB75

AB75-SSA1-SA1,74,3 (d) The taxes and penalties under s. 77.10 do not apply to a parcel affected by an order of withdrawal if an order of entry is subsequently issued for the parcel under par. (a). If an order of withdrawal is issued for such a parcel after the issuance of the order for entry under par. (a), the landowner shall be liable for all withdrawal taxes and penalties under s. 77.10 that would have been levied on the parcel if the parcel had continuously been subject to the original order of entry issued for the entire quarter quarter section or lot.

AB75-SSA1-SA1, s. 1829n Section 1829n. 77.03 of the statutes is amended to read:

AB75-SSA1-SA1,75,2 77.03 Taxation of forest croplands. After the filing and recording of the order with the officers under s. 77.02 (3) the lands described therein shall be "Forest Croplands", on which taxes shall thereafter be payable only as provided under this subchapter. The enactment of ss. 77.01 to 77.14, petition by the owner and the making of the order under s. 77.02 (3) or (4) (a) shall constitute a contract between the state and the owner, running with the lands, for a period of 25 or 50 years at the election of the applicant at the time the petition is filed, unless withdrawn under s. 77.10, with privilege of renewal by mutual agreement between the owner and the state, whereby the state as an inducement to owners and prospective purchasers of forest croplands to come under ss. 77.01 to 77.14 agrees that, unless withdrawn under s. 77.10, no change in or repeal of ss. 77.01 to 77.14 shall apply to any land then accepted as forest croplands, except as the department of natural resources and the owner may expressly agree in writing and except as provided in s. 77.17. If at the end of the contract period the land is not designated as managed forest land under subch. VI, the merchantable timber on the land shall be estimated by an estimator jointly agreed upon by the department of natural resources and the owner, and if the department and the owner fail to agree on an estimator, the judge of the circuit court of the district in which the lands lie shall appoint a qualified forester, whose estimate shall be final, and the cost thereof shall be borne jointly by the department of natural resources and the owner; and the 10% severance tax paid on the stumpage thereon in the same manner as if the stumpage had been cut. The owners by such contract consent that the public may hunt and fish on the lands, subject to such rules as the department of natural resources prescribes regulating hunting and fishing.

AB75-SSA1-SA1, s. 1829ng Section 1829ng. 77.04 (1) of the statutes is amended to read:

AB75-SSA1-SA1,75,19 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal property, subject to all laws and regulations for the assessment and taxation of general property.

AB75-SSA1-SA1, s. 1829nr Section 1829nr. 77.04 (2) of the statutes is amended to read:

AB75-SSA1-SA1,76,12 77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be computed at the rate of 10 cents per acre on all lands entered prior to 1972 or entered under s. 77.02 (4) (a). On all lands entered after December 31, 1971, the "acreage share" shall be computed every 10 years to the nearest cent by the department of revenue at the rate of 20 cents per acre multiplied by a ratio using the equalized value of the combined residential, commercial, manufacturing, agricultural, undeveloped, agricultural forest, and productive forest land classes under s. 70.32 (2) within the state in 1972 as the denominator, and using equalized value for these combined land classes in 1982 and every 10th year thereafter as the numerator. All owners shall pay to the taxation district treasurer the acreage share on each description on or before January 31. If the acreage share is not paid when due to the taxation district treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11), 74.12 (10) and 74.47. These lands shall be returned as delinquent and a tax certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the date of the issuance of a tax certificate, the county clerk shall promptly take a tax deed under ch. 75. On taking such deed the county clerk shall certify that fact and specify the descriptions to the department of natural resources.

AB75-SSA1-SA1, s. 1829r Section 1829r. 77.13 (3) of the statutes is created to read:

AB75-SSA1-SA1,76,15 77.13 (3) Subsections (1) and (2) do not apply to any petition submitted under s. 77.02 (4).".

AB75-SSA1-SA1,76,16 276. Page 994, line 5: after that line insert:

AB75-SSA1-SA1,76,18 " Section 1835dg. 77.51 (12m) (b) 9. of the statutes, as created by 2009 Wisconsin Act .... (this act), is repealed.

AB75-SSA1-SA1, s. 1835dr Section 1835dr. 77.51 (12m) (b) 10. of the statutes is created to read:

AB75-SSA1-SA1,76,21 77.51 (12m) (b) 10. The surcharges imposed under s. 256.35 (3g) (a) 1. and 2. a.".

AB75-SSA1-SA1,76,22 277. Page 996, line 2: after that line insert:

AB75-SSA1-SA1,76,24 " Section 1836eg. 77.51 (15b) (b) 9. of the statutes, as created by 2009 Wisconsin Act .... (this act), is repealed.".

AB75-SSA1-SA1, s. 1836er Section 1836er. 77.51 (15b) (b) 10. of the statutes is created to read:

AB75-SSA1-SA1,77,3 77.51 (15b) (b) 10. The surcharges imposed under s. 256.35 (3g) (a) 1. and 2. a.".

AB75-SSA1-SA1,77,4 278. Page 1010, line 11: after that line insert:

AB75-SSA1-SA1,77,6 " Section 1849w. 77.54 (37) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-SSA1-SA1,77,9 77.54 (37) The sales price from revenues collected under s. 256.35 (3) and the surcharge established by rule by the public service commission under s. 256.35 (3m) (f) for customers of wireless providers, as defined in s. 256.35 (3m) (a) 6.".

AB75-SSA1-SA1,77,10 279. Page 1011, line 19: after that line insert:

AB75-SSA1-SA1,77,11 "1d. "Animals" include bacteria, viruses, and other microorganisms.".

AB75-SSA1-SA1,77,12 280. Page 1011, line 20: delete "1." and substitute "1f.".

AB75-SSA1-SA1,77,13 281. Page 1012, line 2: after that line insert:

AB75-SSA1-SA1,77,19 "1m "Biotechnology business" means a business, as certified by the department in the manner prescribed by the department, that is primarily engaged in the application of biotechnologies that use a living organism or parts of an organism to produce or modify products to improve plants or animals, develop microorganisms for specific uses, identify targets for small molecule pharmaceutical development, or transform biological systems into useful processes and products.".

AB75-SSA1-SA1,77,20 282. Page 1012, line 19: after that line insert:

AB75-SSA1-SA1,78,2 "3. Machines and specific processing equipment, including accessories, attachments, and parts for the machines or equipment, that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing.

AB75-SSA1-SA1,78,7 4. The items listed in sub. (3m) (a) to (m), medicines, semen for artificial insemination, fuel, and electricity that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing.

AB75-SSA1-SA1,78,9 5. Animals that are sold to a biotechnology business and used exclusively and directly in qualified research in biotechnology.".

AB75-SSA1-SA1,78,10 283. Page 1020, line 10: after that line insert:

AB75-SSA1-SA1,78,12 " Section 1856d. 77.70 of the statutes is renumbered 77.70 (1) and amended to read:

AB75-SSA1-SA1,78,24 77.70 (1) Any Except as provided in subs. (2) and (3), any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the gross receipts or sales price. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 days before the effective date of the repeal.

AB75-SSA1-SA1, s. 1856e Section 1856e. 77.70 (1) of the statutes, as affected by Wisconsin Acts 2 and ... (this act), is repealed and recreated to read:

AB75-SSA1-SA1,79,14 77.70 (1) Except as provided in subs. (2) and (3), any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the sales price or purchase price. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-SSA1-SA1, s. 1856f Section 1856f. 77.70 (2) of the statutes is created to read:

AB75-SSA1-SA1,80,4 77.70 (2) Burnett County may adopt an ordinance to increase the rate of the tax imposed under sub. (1) from 0.5 percent to 1 percent, if the majority of the electors of the county approve the increase at a referendum. The county may use the additional revenue from the rate increase only to pay for an upgrade to radio towers in order to satisfy federal communications commission requirements to update a radio frequency with a narrow bandwidth no later than December 31, 2012. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. The tax imposed under this subsection may be in effect for no more than 3 years from the date on which the ordinance imposing the tax takes effect.".

AB75-SSA1-SA1,80,5 284. Page 1020, line 10: after that line insert:

AB75-SSA1-SA1,80,6 " Section 1856f. 77.70 (3) of the statutes is created to read:

AB75-SSA1-SA1,80,21 77.70 (3) In addition to the tax imposed under sub. (1), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 1.0 percent of the gross receipts or sales price. The taxes may be imposed only in their entirety. The county shall use 85 percent of the revenues collected under this subsection for transit, parks, culture, and emergency medical services and shall not levy property taxes for such purposes. If Milwaukee County imposes the taxes under this subsection, it shall distribute 15 percent of the tax revenue to the municipalities located in whole or in part in Milwaukee County on a per capita basis and the municipalities shall use the revenue for police, fire, and emergency medical services. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-SSA1-SA1, s. 1856g Section 1856g. 77.70 (3) of the statutes, as created by 2009 Wisconsin Act ... (this act), is repealed and recreated to read:

AB75-SSA1-SA1,81,15 77.70 (3) In addition to the tax imposed under sub. (1), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 1.0 percent of the sales price or purchase price. The taxes may be imposed only in their entirety. The county shall use 85 percent of the revenues collected under this subsection for transit, park, culture, and emergency medical services and shall not levy property taxes for such purposes. If Milwaukee County imposes the taxes under this subsection, it shall distribute 15 percent of the tax revenue to the municipalities located in whole or in part in Milwaukee County on a per capita basis and the municipalities shall use the revenue for police, fire, and emergency medical services. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.".

AB75-SSA1-SA1,81,17 285. Page 1021, line 15: delete the material beginning with ", or 1.0" and ending with "(2) (a)," on line 16.

AB75-SSA1-SA1,81,19 286. Page 1022, line 18: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-SSA1-SA1,81,21 287. Page 1023, line 6: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,81,23 288. Page 1023, line 16: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-SSA1-SA1,82,2 289. Page 1024, line 7: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,82,4 290. Page 1025, line 1: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-SSA1-SA1,82,6 291. Page 1025, line 15: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,82,8 292. Page 1026, line 2: delete "rate of 0.5 percent" and substitute " rate of 0.5 percent rates under s. 77.70".

AB75-SSA1-SA1,82,10 293. Page 1026, line 16: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,82,12 294. Page 1036, line 19: delete "REGIONAL TRANSIT KRM" and substitute "SOUTHEASTERN REGIONAL TRANSIT".

AB75-SSA1-SA1,82,14 295. Page 1036, line 23: delete " A regional transit The KRM" and substitute " A The southeastern regional transit".

AB75-SSA1-SA1,82,16 296. Page 1037, line 7: delete the material beginning with "regional" and ending with "KRM" on line 8 and substitute " southeastern regional transit".

AB75-SSA1-SA1,82,18 297. Page 1037, line 13: on lines 13 and 20, delete "KRM" and substitute "southeastern regional transit".

AB75-SSA1-SA1,82,20 298. Page 1038, line 1: on lines 1, 8, 9, 17 and 18, delete "KRM" and substitute "southeastern regional transit".

AB75-SSA1-SA1,82,22 299. Page 1038, line 22: delete the material beginning with that line and ending with page 1042, line 10.

AB75-SSA1-SA1,82,23 300. Page 1047, line 16: delete "zero" and substitute " 3 percent".

AB75-SSA1-SA1,83,2 301. Page 1048, line 8: after "revenue" insert " to include only emergency services funded from payments received under ss. 79.035 and 79.043".

AB75-SSA1-SA1,83,3 302. Page 1048, line 10: after "expenses" insert "and capital expenditures".

AB75-SSA1-SA1,83,4 303. Page 1048, line 12: after "expenses" insert "and capital expenditures".

AB75-SSA1-SA1,83,7 304. Page 1048, line 16: after "services" insert "and to ensure that excluding one-time expenses and capital expenditures as provided in sub. (1) does not compromise the level of service for providing emergency services".

AB75-SSA1-SA1,83,8 305. Page 1053, line 1: after "2010" insert ", and $150,000,000 in 2011".

AB75-SSA1-SA1,83,10 306. Page 1053, line 1: delete "and $130,000,000" and substitute ", $145,000,000".

AB75-SSA1-SA1,83,14 307. Page 1053, line 9: after "project." insert "This paragraph does not apply if this state receives federal funds that are designated by the federal government specifically for the project covering at least $75,000,000 of the state's share of the cost of the project.".

AB75-SSA1-SA1,83,15 308. Page 1053, line 14: after "than" insert "65 percent of".

AB75-SSA1-SA1,83,16 309. Page 1053, line 19: after that line insert:

AB75-SSA1-SA1,83,17 " Section 1918pb. 84.01 (35) of the statutes is created to read:

AB75-SSA1-SA1,83,18 84.01 (35) (a) In this subsection:

AB75-SSA1-SA1,83,19 1. "Bikeway" has the meaning given in s. 84.60 (1) (a).

AB75-SSA1-SA1,83,20 2. "Pedestrian way" has the meaning given in s. 346.02 (8) (a).

AB75-SSA1-SA1,84,2 (b) Except as provided in par. (c), and notwithstanding any other provision of this chapter or ch. 82, 83, or 85, the department shall ensure that bikeways and pedestrian ways are established in all new highway construction and reconstruction projects funded in whole or in part from state funds or federal funds appropriated under s. 20.395 or 20.866.

AB75-SSA1-SA1,84,5 (c) The department shall promulgate rules identifying exceptions to the requirement under par. (b), but these rules may provide for an exception only if any of the following apply:

AB75-SSA1-SA1,84,7 1. Bicyclists or pedestrians are prohibited by law from using the highway that is the subject of the project.

AB75-SSA1-SA1,84,15 2. The cost of establishing bikeways or pedestrian ways would be excessively disproportionate to the need or probable use of the bikeways or pedestrian ways. For purposes of this subdivision, cost is excessively disproportionate if it exceeds 20 percent of the total project cost. The rules may not allow an exception under this subdivision to be applied unless the secretary of transportation, or a designee of the secretary who has knowledge of the purpose and value of bicycle and pedestrian accommodations, reviews the applicability of the exception under this subdivision to the particular project at issue.

AB75-SSA1-SA1,84,17 3. Establishing bikeways or pedestrian ways would have excessive negative impacts in a constrained environment.

AB75-SSA1-SA1,84,19 4. There is an absence of need for the bikeways or pedestrian ways, as indicated by sparsity of population, traffic volume, or other factors.

AB75-SSA1-SA1,84,21 5. The community where pedestrian ways are to be located refuses to accept an agreement to maintain them.".

AB75-SSA1-SA1,84,22 310. Page 1053, line 19: after that line insert:

AB75-SSA1-SA1,84,23 " Section 1918gq. 84.01 (34) of the statutes is created to read:

AB75-SSA1-SA1,85,6 84.01 (34) Farmland preservation exemption. Chapter 91 and ordinances adopted, rules promulgated, and agreements entered into under that chapter apply to the department only with respect to buildings, structures, and facilities to be used for administrative or operating functions, including buildings, land, and equipment to be used for the motor vehicle emission inspection and maintenance program under s. 110.20.".

AB75-SSA1-SA1,85,7 311. Page 1054, line 24: after that line insert:

AB75-SSA1-SA1,85,8 " Section 1918L. 84.013 (3m) (i) of the statutes is created to read:

AB75-SSA1-SA1,85,13 84.013 (3m) (i) In conjunction with the resurfacing project on STH 102, the department shall construct a bicycle and pedestrian path and bridge, including lighting, along STH 102 from State Road to Fayette Avenue in the village of Rib Lake in Taylor County if the village contributes at least $60,000 to the cost of the bicycle and pedestrian path project.".

AB75-SSA1-SA1,85,14 312. Page 1055, line 7: after that line insert:

AB75-SSA1-SA1,85,15 " Section 1919g. 84.03 (5) of the statutes is created to read:

AB75-SSA1-SA1,85,20 84.03 (5) Grant to city of Oak Creek for I 94 interchange. If the department constructs an interchange on I 94 at Drexel Avenue in the city of Oak Creek in Milwaukee County, the department shall award a grant, from the appropriation under s. 20.395 (3) (cr), in the amount of $3,750,000 to the city of Oak Creek for the city's share of the cost of constructing this interchange.".

AB75-SSA1-SA1,85,21 313. Page 1057, line 22: after that line insert:

AB75-SSA1-SA1,85,22 " Section 1924e. 84.1052 of the statutes is created to read:

AB75-SSA1-SA1,86,2 84.1052 Gulf War Veterans Bridge. The department shall designate and mark the bridge on USH 41 across I 94 in Milwaukee County as the "Gulf War Veterans Bridge" as a living memorial to and in honor of all Wisconsin veterans, living and dead, of the Gulf War.".