AB150, s. 3354 10Section 3354. 70.114 (1) (d) of the statutes is amended to read:
AB150,1189,211 70.114 (1) (d) "Purchase price" means the amount paid by the department of
12natural resources or the department of tourism and parks
for a fee simple interest
13in real property. "Purchase price" does not include administrative costs incurred by
14the department of natural resources or the department of tourism and parks to
15acquire the land, such as legal fees, appraisal costs or recording fees. If real estate
16is transferred to the department of natural resources or to the department of tourism
17and parks
by gift or is sold to the applicable department for an amount that is less
18than the estimated fair market value of the property as shown on the property tax
19bill prepared for the prior year under s. 74.09, "purchase price" means an amount
20equal to the estimated fair market value of the property as shown on that tax bill.
21If the real estate is exempt from taxation at the time that it is transferred or sold to
22the department of natural resources or the department of tourism and parks and if
23the property was not sold at an arm's-length sale, "purchase price" means the fair

1market value of the real estate at the time that the applicable department takes title
2to it.
AB150, s. 3355 3Section 3355. 70.119 (1) of the statutes is amended to read:
AB150,1189,134 70.119 (1) The state and the University of Wisconsin Hospitals and Clinics
5Authority
shall make reasonable payments at established rates for water, sewer and
6electrical services and all other services directly provided by a municipality to state
7facilities by a municipality and facilities of the University of Wisconsin Hospitals and
8Clinics Authority described in s. 70.11 (38)
, including garbage and trash disposal and
9collection, which are financed in whole or in part by special charges or fees. Such
10payments for services provided to state facilities shall be made from the
11appropriations to state agencies for the operation of state the facilities. Each state
12agency making such payments shall annually report the payments to the
13department.
AB150, s. 3356 14Section 3356. 70.119 (3) (d) of the statutes is amended to read:
AB150,1189,1915 70.119 (3) (d) "Municipal services" means police and fire protection, garbage
16and trash disposal and collection not paid for under sub. (1) and, subject to approval
17by the committee, any other direct general government service provided by
18municipalities
to state facilities by municipalities and facilities of the University of
19Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38)
.
AB150, s. 3357 20Section 3357. 70.119 (4) of the statutes is amended to read:
AB150,1190,221 70.119 (4) The department shall be responsible for negotiating with
22municipalities on payments for municipal services and may delegate certain
23responsibilities of negotiation to other state agencies or to the University of
24Wisconsin Hospitals and Clinics Authority
. Prior to negotiating with municipalities

1the department shall submit guidelines for negotiation to the committee for
2approval.
AB150, s. 3358 3Section 3358. 70.119 (5) of the statutes is amended to read:
AB150,1190,74 70.119 (5) Upon approval of guidelines by the committee, the department shall
5proceed with negotiations. In no case may a municipality withhold services to the
6state or to the University of Wisconsin Hospitals and Clinics Authority during
7negotiations.
AB150, s. 3359 8Section 3359. 70.119 (6) (a) of the statutes is amended to read:
AB150,1190,199 70.119 (6) (a) No later than November 15 annually, the department shall report
10to the cochairpersons of the committee the results of its negotiations and the total
11payments proposed to be made in the subsequent calendar year. In computing the
12proposed payments to a municipality, the department shall base its calculations on
13the values of state facilities and facilities of the University of Wisconsin Hospitals
14and Clinics Authority described in s. 70.11 (38), as
determined by the department for
15January 1 of the year preceding the year of the report, and the values of
16improvements to property in the municipality as determined under s. 70.57 (1) for
17January 1 of the year preceding the year of the report, and shall also base its
18calculations on revenues and expenditures of the municipality as reported under s.
1973.10 (2) for the year preceding the year of the report.
AB150, s. 3360 20Section 3360. 70.119 (7) (a) of the statutes is amended to read:
AB150,1191,221 70.119 (7) (a) The department shall make payment from the appropriation
22under s. 20.835 (5) (a) for municipal services provided by municipalities to state
23facilities
. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full
24amount under sub. (6) in any one year, the department shall prorate payments
25among the municipalities entitled thereto. The University of Wisconsin Hospitals

1and Clinics Authority shall make payment for municipal services provided by
2municipalities to facilities of the authority described in s. 70.11 (38).
AB150, s. 3361 3Section 3361. 70.27 (5) of the statutes is amended to read:
AB150,1192,54 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey
5and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication
6to public or private use, according to the records of the register of deeds, and
7whatever evidence that may be available to show the intent of the buyer and seller,
8in the chronological order of their conveyance or dedication, and set temporary
9monuments to show the results of such survey which shall be made permanent upon
10recording of the plat as provided for in this section. The map shall be at a scale of
11not more than 100 feet per inch, unless waived in writing by the department of
12agriculture, trade and consumer protection development under s. 236.20 (2) (L). The
13owners of record of lands in the plat shall be notified by certified letter mailed to their
14last-known address, in order that they shall have opportunity to examine the map,
15view the temporary monuments, and make known any disagreement with the
16boundaries as shown by the temporary monuments. It is the duty of the surveyor
17making the plat to reconcile any discrepancies that may be revealed, so that the plat
18as certified to the governing body is in conformity with the records of the register of
19deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
20evidenced on the ground, are mutually agreed to in writing by the owners of record,
21such lines shall be the true boundaries for all purposes thereafter, even though they
22may vary from the metes and bounds descriptions previously of record. Such written
23agreements shall be recorded in the office of the register of deeds. On every assessor's
24plat, as certified to the governing body, shall appear the volume, page and document
25number of the metes and bounds description of each parcel, as recorded in the office

1of the register of deeds, which shall be identified with the number by which such
2parcel is designated on the plat, except that lots which have been conveyed or
3otherwise acquired but upon which no deed is recorded in the office of register of
4deeds may be shown on an assessor's plat and when so shown shall contain a full
5metes and bounds description.
AB150, s. 3362 6Section 3362. 70.27 (8) of the statutes is amended to read:
AB150,1193,67 70.27 (8) Plat filed with governing body. Within 2 days after the assessor's
8plat is filed with the governing body, it shall be transmitted to the department of
9agriculture, trade and consumer protection development by the clerk of the
10governing body which ordered the plat. The department of agriculture, trade and
11consumer protection
development shall review the plat within 30 days of its receipt.
12No such plat may be given final approval by the local governing body until the
13department of agriculture, trade and consumer protection development has certified
14on the face of the original plat that it complies with the applicable provisions of ss.
15236.15 and 236.20. After the plat has been so certified the clerk shall promptly
16publish a class 3 notice thereof, under ch. 985. The plat shall remain on file in the
17clerk's office for 30 days after the first publication. At any time within the 30-day
18period any person or public body having an interest in any lands affected by the plat
19may bring a suit to have the plat corrected. If no suit is brought within the 30-day
20period, the plat may be approved by the governing body, and filed for record. If a suit
21is brought, approval shall be withheld until the suit is decided. The plat shall then
22be revised in accordance with the decision if necessary, and, without rereferral to the
23department of agriculture, trade and consumer protection development unless
24rereferral is ordered by the court. The plat may then be approved by the governing
25body and filed for record. When so filed the plat shall carry on its face the certificate

1of the clerk that all provisions of this section have been complied with. When
2recorded after approval by the governing body, the plat shall have the same effect for
3all purposes as if it were a land division plat made by the owners in full compliance
4with ch. 236. Before January 1 of each year, the register of deeds shall notify the town
5clerks of the recording of any assessors' plats made or amended during the preceding
6year, affecting lands in their towns.
AB150, s. 3363 7Section 3363. 70.375 (1) (intro.) of the statutes is amended to read:
AB150,1193,88 70.375 (1) Definitions. (intro.) In ss. 70.37 to 70.395 70.3965:
AB150, s. 3364 9Section 3364. 70.375 (4) (r) of the statutes is created to read:
AB150,1193,1010 70.375 (4) (r) Administrative fees under s. 70.3965.
AB150, s. 3365 11Section 3365. 70.39 (4) of the statutes is amended to read:
AB150,1194,312 70.39 (4) Within 5 days after the receipt of the warrant the sheriff shall file a
13copy of it with the clerk of the circuit court of the county, unless the person makes
14satisfactory arrangements for payment with the department, in which case, the
15sheriff shall, at the direction of the department, return the warrant to it. The clerk
16shall docket the warrant as a delinquent income or franchise tax warrant is docketed
17under s. 806.11. The clerk shall accept, file and docket the warrant without
18prepayment of any fee, but shall submit a statement of the proper fees within 30 days
19to the department of revenue. The fees shall be paid by the state treasurer upon
20audit by the department secretary of administration on the certificate of the
21secretary of revenue and shall be charged to the proper appropriation for the
22department of revenue. The sheriff shall be entitled to the same fees for executing
23upon the warrant as upon an execution against property issued out of a court of
24record, to be collected in the same manner. Upon the sale of any real estate the sheriff
25shall execute a deed of the real estate, and the person may redeem the real estate as

1from a sale under an execution against property upon a judgment of a court of record.
2No public official may demand prepayment of any fee for the performance of any
3official act required in carrying out this section.
AB150, s. 3366 4Section 3366. 70.395 (2) (i) of the statutes is amended to read:
AB150,1194,105 70.395 (2) (i) The board may require financial audits of all recipients of
6payments made under pars. (d) to (g). The board shall require that all funds received
7under pars. (d) to (g) be placed in a segregated account. The financial audit may be
8conducted as part of a municipality's or county's annual audit, if one is conducted.
9The cost of the audits shall be paid by the board from the appropriation under s.
1020.566 (7) (a) (g).
AB150, s. 3367 11Section 3367. 70.3965 of the statutes is created to read:
AB150,1194,18 1270.3965 Fund administrative fee. There is imposed an investment and local
13impact fund administrative fee on each person that has gross proceeds. On or before
14July 31 the department shall calculate the fee imposed on each such person by
15dividing the person's gross proceeds for the previous year by the total gross proceeds
16of all persons for that year and by multiplying the resulting fraction by the amount
17expended under s. 20.566 (7) (g) for the previous fiscal year. Each person who is
18subject to a fee under this section shall pay that fee on or before August 15.
AB150, s. 3368 19Section 3368. 70.99 (12) of the statutes is repealed and recreated to read:
AB150,1194,2120 70.99 (12) The county may charge the cities, villages and towns for which it
21assesses for the costs of that assessment.
AB150, s. 3369 22Section 3369. 70.99 (13) (a) 1. of the statutes is amended to read:
AB150,1195,523 70.99 (13) (a) 1. The department of revenue shall prescribe the due dates, the
24blanks and forms and the format of information transmitted by the county assessor
25to the department as to the assessment of property and such other information as

1may be needed in its work as well as the forms of assessment rolls, blanks, books and
2returns required for the assessment and collection of general property taxes by
3county. The county shall submit material on or before the due dates that the
4department prescribes and shall use all of the material that the department
5prescribes.
AB150, s. 3370 6Section 3370. 70.99 (13) (a) 3. of the statutes is repealed.
AB150, s. 3371 7Section 3371. 70.99 (13) (b) of the statutes is amended to read:
AB150,1195,158 70.99 (13) (b) The department of revenue shall prescribe minimum
9specifications for assessment maps. Any county whose assessment maps do not meet
10the department's specifications at the time of converting to the county assessment
11system shall have 4 years from the first countywide January 1 assessment date to
12bring its maps in conformance with the department's specifications. If a county fails
13to bring its maps in conformance with the department's specifications within the
144-year period, or fails to maintain them at that level thereafter, the county shall be
15ineligible to receive any payment under sub. (12).
AB150, s. 3372 16Section 3372. 70.99 (13) (c) 1. of the statutes is renumbered 70.99 (13) (c) and
17amended to read:
AB150,1195,2218 70.99 (13) (c) The department of revenue shall determine the minimum
19number of staff members required for each county assessor's office and the level of
20certification under sub. (3) required for each position. The county shall employ the
21number of staff members that the department determines at the level of certification
22that the department determines.
AB150, s. 3373 23Section 3373. 70.99 (13) (c) 2. of the statutes is repealed.
AB150, s. 3374 24Section 3374. 71.06 (1) (intro.) of the statutes is amended to read:
AB150,1196,8
171.06 (1) Fiduciaries, single individuals and heads of households. (intro.)
2The tax to be assessed, levied and collected upon the taxable incomes of all
3fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
4single individuals for taxable years beginning on or after August 1, 1986, and before
5January 1, 1994, and upon the taxable incomes of all fiduciaries, except fiduciaries
6of nuclear decommissioning trust or reserve funds, and single individuals and heads
7of households for taxable years beginning on or after January 1, 1994, except as
8provided in sub. (2e),
shall be computed at the following rates:
AB150, s. 3375 9Section 3375. 71.06 (2) (intro.) of the statutes is amended to read:
AB150,1196,1310 71.06 (2)Married persons. (intro.) The tax to be assessed, levied and collected
11upon the taxable incomes of all married persons for calendar year 1987 and
12corresponding fiscal years and for calendar and fiscal years thereafter , except as
13provided in sub. (2e),
shall be computed at the following rates:
AB150, s. 3376 14Section 3376. 71.06 (2e) of the statutes is created to read:
AB150,1196,1615 71.06 (2e) Top rate. For taxable years beginning on or after January 1, 1996,
16the rate under subs. (1) (c) and (2) (a) 3. and (b) 3. is 6.87%.
AB150, s. 3377 17Section 3377. 71.06 (2m) of the statutes is amended to read:
AB150,1196,2118 71.06 (2m) Rate changes. If a rate under sub. (1) or, (2) or (2e) changes during
19a taxable year, the taxpayer shall compute the tax for that taxable year by the
20methods applicable to the federal income tax under section 15 of the internal revenue
21code.
AB150, s. 3378 22Section 3378. 71.07 (2di) (d) 2. of the statutes is amended to read:
AB150,1197,223 71.07 (2di) (d) 2. A statement from the department of development verifying
24the purchase price of the investment and verifying that the investment fulfills the
25requirements under par. (a)
that the claimant's activities substantially correspond

1to the information upon which the department of development relied to certify the
2claimant under s. 560.765 (3)
.
AB150, s. 3379 3Section 3379. 71.07 (2dj) (e) 3. a. of the statutes is renumbered 71.07 (2dj) (e)
43. and amended to read:
AB150,1197,115 71.07 (2dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January
61, 1992, a
A statement from the department of development verifying the amount of
7qualifying wages and verifying that the employes were hired for work only in a
8development zone or are mobile employes whose base of operations is in a
9development zone
that the claimant's activities substantially correspond to the
10information upon which the department of development relied to certify the claimant
11under s. 560.765 (3)
.
AB150, s. 3380 12Section 3380. 71.07 (2dj) (e) 3. b. of the statutes is repealed.
AB150, s. 3381 13Section 3381. 71.07 (2ds) (d) 2. of the statutes is amended to read:
AB150,1197,1814 71.07 (2ds) (d) 2. A statement from the department of development verifying
15the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the
16claimant
that the claimant's activities substantially correspond to the information
17upon which the department of development relied to certify the claimant under s.
18560.765 (3)
.
AB150, s. 3382 19Section 3382. 71.07 (9) (b) of the statutes is amended to read:
AB150,1198,220 71.07 (9) (b) Subject to the limitations under this subsection, a claimant may
21claim as a credit against, but not to exceed the amount of, taxes under s. 71.02, 10%
22of
a percentage equal to the top marginal tax rate under s. 71.06 multiplied by the
23first $2,000 of property taxes or rent constituting property taxes, or 10% of a
24percentage equal to the top marginal tax rate under s. 71.06 multiplied by
the first

1$1,000 of property taxes or rent constituting property taxes of a married person filing
2separately.
AB150, s. 3383 3Section 3383. 71.07 (9e) (ad) (intro.) of the statutes is amended to read:
AB150,1198,94 71.07 (9e) (ad) (intro.) For taxable years beginning on or after January 1, 1994
5after December 31, 1993, and before January 1, 1995, a person who has one
6qualifying child who has the same principal place of abode as the person may credit
7against the tax imposed under s. 71.02 an amount equal to the amount calculated by
8one of the following methods, based on the person's earned income or federal adjusted
9gross income:
AB150, s. 3384 10Section 3384. 71.07 (9e) (ah) (intro.) of the statutes is amended to read:
AB150,1198,1611 71.07 (9e) (ah) (intro.) For taxable years beginning on or after January 1, 1994
12after December 31, 1993, and before January 1, 1995, a person who has 2 qualifying
13children who have the same principal place of abode as the person may credit against
14the tax imposed under s. 71.02 an amount equal to the amount calculated by one of
15the following methods, based on the person's earned income or federal adjusted gross
16income:
AB150, s. 3385 17Section 3385. 71.07 (9e) (aj) of the statutes is created to read:
AB150,1198,2318 71.07 (9e) (aj) For taxable years beginning on or after January 1, 1995, a person
19who has one qualifying child who has the same principal place of abode as the person
20may credit against the tax imposed under s. 71.02 an amount equal to a percentage
21of the federal basic earned income credit for which the person is eligible for the
22taxable year under section 32 (b) (1) (A) to (C) of the internal revenue code, as
23calculated by the department of revenue under par. (ar).
AB150, s. 3386 24Section 3386. 71.07 (9e) (aL) of the statutes is created to read:
AB150,1199,6
171.07 (9e) (aL) For taxable years beginning on or after January 1, 1995, a
2person who has 2 qualifying children who have the same principal place of abode as
3the person may credit against the tax imposed under s. 71.02 an amount equal to a
4percentage of the federal basic earned income credit for which the person is eligible
5for the taxable year under section 32 (b) (1) (A) to (C) of the internal revenue code,
6as calculated by the department of revenue under par. (ar).
AB150, s. 3387 7Section 3387. 71.07 (9e) (an) of the statutes is created to read:
AB150,1199,138 71.07 (9e) (an) For taxable years beginning on or after January 1, 1995, a
9person who has 3 or more qualifying children who have the same principal place of
10abode as the person may credit against the tax imposed under s. 71.02 an amount
11equal to a percentage of the federal basic earned income credit for which the person
12is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the internal revenue
13code, as calculated by the department of revenue under par. (ar).
AB150, s. 3388 14Section 3388. 71.07 (9e) (ap) (intro.) of the statutes is amended to read:
AB150,1199,2015 71.07 (9e) (ap) (intro.) For taxable years beginning on or after January 1, 1994
16after December 31, 1993, and before January 1, 1995, a person who has more than
172 qualifying children who have the same principal place of abode as the person may
18credit against the tax imposed under s. 71.02 an amount equal to the amount
19calculated by one of the following methods, based on the person's earned income or
20federal adjusted gross income:
AB150, s. 3389 21Section 3389. 71.07 (9e) (ar) of the statutes is created to read:
AB150,1200,722 71.07 (9e) (ar) Subject to par. (as), the amount calculated by the department
23of revenue that may be claimed by claimants under pars. (aj), (aL) and (an), based
24on the department's estimate of the number of claimants that file claims under this
25subsection, shall increase with the number of dependents whom the claimant has

1such that the amount that may be claimed by a claimant who has 2 qualifying
2children as described under par. (aL) shall not be less than 5 times the amount that
3may be claimed by a claimant who has one qualifying child as described under par.
4(aj) and the amount that may be claimed by a claimant who has 3 or more qualifying
5children as described under par. (an) shall not be less than 15 times the amount that
6may be claimed by a claimant who has one qualifying child as described under par.
7(aj).
AB150, s. 3390 8Section 3390. 71.07 (9e) (as) of the statutes is created to read:
AB150,1200,109 71.07 (9e) (as) The total amount to be distributed under this subsection from
10the appropriation under s. 20.835 (2) (f) shall be one of the following:
AB150,1200,1111 1. In 1996, $60,300,000.
AB150,1200,1212 2. In 1997, $65,800,000.
AB150, s. 3391 13Section 3391. 71.07 (9e) (at) 1. (intro.) of the statutes is amended to read:
AB150,1200,1514 71.07 (9e) (at) 1. (intro.) For taxable years beginning on or after January 1,
151994, and subject to subd. 2.
after December 31, 1993, and before January 1, 1995:
AB150, s. 3392 16Section 3392. 71.07 (9e) (at) 2. of the statutes is repealed.
AB150, s. 3393 17Section 3393. 71.07 (9e) (at) 3. (intro.) of the statutes is amended to read:
AB150,1200,2018 71.07 (9e) (at) 3. (intro.) For taxable years beginning on or after January 1,
191994
after December 31, 1993, and before January 1, 1995, the maximum credit is
20one of the following amounts:
AB150, s. 3394 21Section 3394. 71.10 (3) (b) of the statutes is amended to read:
AB150,1201,422 71.10 (3) (b) The secretary of revenue shall provide a place for those
23designations on the face of the individual income tax return and shall provide next
24to that place a statement that a designation will not increase tax liability. Annually
25on August 15, the secretary of revenue shall certify to the elections board, the

1department secretary of administration and the state treasurer under s. 11.50 the
2total amount of designations made during the preceding fiscal year. If any individual
3attempts to place any condition or restriction upon a designation, that individual is
4deemed not to have made a designation on his or her tax return.
AB150, s. 3395 5Section 3395. 71.10 (5) (h) (intro.) of the statutes is amended to read:
AB150,1201,86 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before
7September 15, the secretary of revenue shall certify to the department of natural
8resources, the department secretary of administration and the state treasurer:
AB150, s. 3396 9Section 3396. 71.125 of the statutes is amended to read:
AB150,1201,13 1071.125 Imposition of tax. The tax imposed by this chapter on individuals and
11the rates under s. 71.06 (1) and, (2) and (2e) shall apply to the Wisconsin taxable
12income of estates or trusts, except nuclear decommissioning trust or reserve funds,
13and that tax shall be paid by the fiduciary.
AB150, s. 3397 14Section 3397. 71.26 (1) (a) of the statutes is amended to read:
AB150,1202,1315 71.26 (1) (a) Certain corporations. Income of corporations organized under ch.
16185, except income of a cooperative sickness care association organized under s.
17185.981, or of a hospital service insurance corporation under s. 613.81, that is derived
18from a health maintenance organization as defined in s. 609.01 (2) or a limited
19service health organization as defined in s. 609.01 (3),
or operating under subch. I
20of ch. 616 which are bona fide cooperatives operated without pecuniary profit to any
21shareholder or member, or operated on a cooperative plan pursuant to which they
22determine and distribute their proceeds in substantial compliance with s. 185.45,
23and the income, except the unrelated business taxable income as defined in section
24512 of the internal revenue code and except income that is derived from a health
25maintenance organization as defined in s. 609.01 (2) or a limited service health

1organization as defined in s. 609.01 (3)
, of all religious, scientific, educational,
2benevolent or other corporations or associations of individuals not organized or
3conducted for pecuniary profit. This paragraph does not apply to the income of
4savings banks, mutual loan corporations or savings and loan associations. This
5paragraph applies to the income of credit unions except to the income of any credit
6union that is derived from public deposits for any taxable year in which the credit
7union is approved as a public depository under ch. 34 and acts as a depository of state
8or local funds under s. 186.113 (20). For purposes of this paragraph, the income of
9a credit union that is derived from public deposits is the product of the credit union's
10gross annual income for the taxable year multiplied by a fraction, the numerator of
11which is the average monthly balance of public deposits in the credit union during
12the taxable year, and the denominator of which is the average monthly balance of all
13deposits in the credit union during the taxable year.
AB150, s. 3398 14Section 3398. 71.26 (1) (be) of the statutes is created to read:
AB150,1202,1615 71.26 (1) (be) Certain authorities. Income of the University of Wisconsin
16Hospitals and Clinics Authority.
AB150, s. 3399 17Section 3399. 71.26 (1) (d) of the statutes is amended to read:
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