AB659: Bill Text

LRB-3979/1

JS:skg:mkd

1995 - 1996 LEGISLATURE

1995 Assembly BILL 659

November 3, 1995 - Introduced by Representative Porter. Referred to Committee on Ways and Means.

AB659,1,7 An Act to repeal 20.566 (2) (g), 20.835 (6), 59.07 (58), 60.307 (1), 70.06 (5), 70.075 (7), 70.47 (7) (bb), 70.75 (5), 70.85 (9), 70.99, 70.995 (11) and 73.06 (8); and to amend 60.30 (2) (c), 60.61 (5) (c), 61.19, 61.27, 62.09 (1) (a), 66.19 (2) (b), 66.19 (3), 70.05 (1), 70.05 (2), 70.05 (4), 70.055 (intro.), 70.06 (1), 70.24, 70.46 (1), 70.47 (3) (a), 70.47 (10) (c), 70.48, 70.50, 70.57 (1), 70.64 (6), 70.995 (10), 73.03 (2a), 73.03 (11), 73.09 (1), 74.37 (2) (a), 74.37 (2) (b) 5., 74.37 (3) (b), 74.37 (3) (c) and 74.37 (7) of the statutes; relating to: discontinuing the county assessor system.

Analysis by the Legislative Reference Bureau

Under current law, counties may establish countywide assessment systems instead of allowing each municipality in the county to have its own system. Counties that have county assessor systems receive state payments. This bill discontinues county assessor systems.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB659, s. 1 Section 1. 20.566 (2) (g) of the statutes is repealed.

AB659, s. 2 Section 2. 20.835 (6) of the statutes is repealed.

AB659, s. 3 Section 3. 59.07 (58) of the statutes is repealed.

AB659, s. 4 Section 4. 60.30 (2) (c) of the statutes is amended to read:

AB659,2,4 60.30 (2) (c) No assessor may be elected in any town appointing assessors under s. 60.307 or in any town which is under the jurisdiction of a county assessor under s. 70.99.

AB659, s. 5 Section 5. 60.307 (1) of the statutes is repealed.

AB659, s. 6 Section 6. 60.61 (5) (c) of the statutes is amended to read:

AB659,2,14 60.61 (5) (c) Immediately after the record of nonconforming uses is filed with the town clerk, the clerk shall furnish the town assessor the record of nonconforming uses within the town. After the assessment for the following year and each succeeding assessment, the town assessor shall file a written report, certified by the board of review, with the town clerk listing all nonconforming uses which have been discontinued since the prior assessment. The town clerk shall record discontinued nonconforming uses as soon as reported by the assessor. In this paragraph, "town assessor" includes the county assessor assessing the town under s. 70.99.

AB659, s. 7 Section 7. 61.19 of the statutes is amended to read:

AB659,3,4 61.19 Annual elections; appointments. At the annual spring election in each village in odd-numbered years, except as otherwise provided herein, there shall be chosen: A president, a clerk, a treasurer, an assessor if election of the assessor is provided and a constable. In villages in counties having a population of 500,000 or more, the officers named shall be elected for a term of 2 years on the first Tuesday of April of each even-numbered year. Any other officers shall be appointed annually by the village board at their first meeting after the first Tuesday in April unless the board otherwise provides. No person not a resident elector in such village shall be elected to any office therein. The village clerk may appoint a deputy clerk for whom the clerk shall be responsible, and who shall take and file the oath of office, and in case of the absence, sickness or other disability of the clerk, may perform the clerk's duties and receive the same compensation unless the village board appoints a person to act as such clerk. No assessor shall be elected or appointed if the village has come within the jurisdiction of a county assessor under s. 70.99.

AB659, s. 8 Section 8. 61.27 of the statutes is amended to read:

AB659,3,16 61.27 Assessor. In all villages not assessed by a county assessor the assessor shall take and file the official oath. The assessor shall begin under s. 70.10 to make an assessment of all of the property in the village liable to taxation, as prescribed by law. The assessor shall return the assessment roll to the village clerk at the same time and in the same manner in which town assessors are required to do. The assessor's compensation shall be fixed by the village board. No person may assume the office of village assessor unless certified by the department of revenue under s. 73.09 as qualified to perform the functions of the office of assessor. If a person who has not been so certified is elected to the office, the office shall be vacant and the appointing authority shall fill the vacancy from a list of persons so certified by the department of revenue.

AB659, s. 9 Section 9. 62.09 (1) (a) of the statutes is amended to read:

AB659,4,4 62.09 (1) (a) The officers shall be a mayor, treasurer, clerk, comptroller, attorney, engineer, one or more assessors unless the city is assessed by a county assessor under s. 70.99, one or more constables as determined by the common council, a local health officer, as defined in s. 250.01 (5), or local board of health, as defined in s. 250.01 (3), street commissioner, board of police and fire commissioners except in cities where not applicable, chief of police, chief of the fire department, board of public works, 2 alderpersons from each aldermanic district, and such other officers or boards as are created by law or by the council. If one alderperson from each aldermanic district is provided under s. 66.018 (1), the council may, by ordinance adopted by a two-thirds vote of all its members and approved by the electors at a general or special election, provide that there shall be 2 alderpersons from each aldermanic district.

AB659, s. 10 Section 10. 66.19 (2) (b) of the statutes is amended to read:

AB659,4,9 66.19 (2) (b) Any town not having a civil service system and having exercised the option of placing assessors under civil service under s. 60.307 (3) may establish a civil service system for assessors under sub. (1), unless such town has come within the jurisdiction of a county assessor under s. 70.99.

AB659, s. 11 Section 11. 66.19 (3) of the statutes is amended to read:

AB659,4,15 66.19 (3) When any town has established a system of civil service, the ordinance establishing the system may not be repealed for a period of 6 years after its enactment, and thereafter it may be repealed only by proceedings under s. 9.20 by referendum vote. This subsection shall not apply where a town comes, before the expiration of the 6 years, within the jurisdiction of a county assessor under s. 70.99.

AB659, s. 12 Section 12. 70.05 (1) of the statutes is amended to read:

AB659,5,2 70.05 (1) The assessment of general property for taxation in all the towns, cities and villages of this state shall be made according to this chapter unless otherwise specifically provided. There shall be elected at the spring election one assessor for each taxation district not subject to assessment by a county assessor under s. 70.99 if election of the assessor is provided. Commencing with the 1977 elections and appointments made on and after January 1, 1977, no person may assume the office of town, village, city or county assessor unless certified by the department of revenue under s. 73.09 as qualified to perform the functions of the office of assessor. If a person who has not been so certified is elected to the office, the office shall be vacant and the appointing authority shall fill the vacancy from a list of persons so certified by the department of revenue.

AB659, s. 13 Section 13. 70.05 (2) of the statutes is amended to read:

AB659,5,7 70.05 (2) The governing body of any town, city or village not subject to assessment by a county assessor under s. 70.99 may provide for the selection of one or more assistant assessors to assist the assessor in the discharge of the assessor's duties.

AB659, s. 14 Section 14. 70.05 (4) of the statutes is amended to read:

AB659,5,12 70.05 (4) All assessment personnel, including personnel of a county assessor system under s. 70.99, appointed under this section on or after January 1, 1977, shall have passed an examination and have been certified by the department of revenue as qualified for performing the functions of the office.

AB659, s. 15 Section 15. 70.055 (intro.) of the statutes is amended to read:

AB659,5,23 70.055 Expert assessment help. (intro.) If the governing body of any town, village or city not subject to assessment by a county assessor under s. 70.99 determines that it is in the public interest to employ expert help to aid in making an assessment in order that the assessment may be equitably made in compliance with law, the governing body may employ such necessary help from persons currently certified by the department of revenue as expert appraisers. If the help so employed is the department of revenue, the department shall designate the persons in its employ responsible for the assessment. If the emergency help so employed is a corporation the corporation shall designate the persons in its employ responsible for the assessment.

AB659, s. 16 Section 16. 70.06 (1) of the statutes is amended to read:

AB659,6,7 70.06 (1) In cities of the 1st class the assessment of property for taxation shall be under the direction of the city commissioner of assessments, who shall perform such duties in relation thereto as are prescribed by the common council, and the assessment rolls of the city shall be made as the council directs, except where such city of the 1st class is under the jurisdiction of a county assessor under s. 70.99. Manufacturing property subject to s. 70.995 shall be assessed according to that section.

AB659, s. 17 Section 17. 70.06 (5) of the statutes is repealed.

AB659, s. 18 Section 18. 70.075 (7) of the statutes is repealed.

AB659, s. 19 Section 19. 70.24 of the statutes is amended to read:

AB659,6,22 70.24 Public lands and land mortgaged to state. The secretary of state shall annually, before January 1, make and transmit to the county clerk of each county an abstract containing a correct and full statement and description of all public lands sold and not patented by the state, and of all lands mortgaged to the state lying in the county; and immediately on receipt thereof the county clerk shall make and transmit to the county assessor and to the clerk of each town, village or city in the county not under the assessment jurisdiction of the county assessor a list from said abstract of such lands lying in such town, village or city. Every assessor shall enter on the assessment roll, in a separate column, under distinct headings, a list of all such public and mortgaged lands, and the same shall be assessed and taxed in the same manner as other lands, without regard to any balance of purchase money or loans remaining unpaid on the same.

AB659, s. 20 Section 20. 70.46 (1) of the statutes, as affected by 1995 Wisconsin Act 34, is amended to read:

AB659,7,17 70.46 (1) Except as provided in sub. (1m) and s. 70.99, the The supervisors and clerk of each town, the mayor, clerk and such other officers, other than assessors, as the common council of each city by ordinance determines, the president, clerk and such other officers, other than the assessor, as the board of trustees of each village by ordinance determines, shall constitute a board of review for the town, city or village. In cities of the 1st class the board of review shall by ordinance in lieu of the foregoing consist of 5 to 9 residents of the city, none of whom may occupy any public office or be publicly employed. The members shall be appointed by the mayor of the city with the approval of the common council and shall hold office as members of the board for staggered 5-year terms. Subject to sub. (1m), in all other towns, cities and villages the board of review may by ordinance in lieu of the foregoing consist of any number of town, city or village residents and may include public officers and public employes. The ordinance shall specify the manner of appointment. The town board, common council or village board shall fix, by ordinance, the salaries of the members of the board of review. No board of review member may serve on a county board of review to review any assessment made by a county assessor unless appointed as provided in s. 70.99 (10).

AB659, s. 21 Section 21. 70.47 (3) (a) of the statutes is amended to read:

AB659,8,10 70.47 (3) (a) At its first meeting, the board of review shall receive the assessment roll and sworn statements from the clerk and prior to adjournment shall be in session at least one day from 10 a.m. to 4 p.m., except for a one hour recess for lunch, for taxpayers to appear and examine the assessment roll and other assessment data and be heard in relation to the assessment. If the assessment roll is not completed, the board shall adjourn for such time as is necessary to complete the roll, and shall post a written notice on the outer door of the place of meeting stating to what time the meeting is adjourned. With respect to the assessment rolls of taxing districts prepared by a county assessor, the board of review as constituted under s. 70.99 (10) shall schedule meetings in each taxing district on specific dates beginning with the 2nd Monday of April and shall be in session on the specified dates from 10 a.m. to 4 p.m., except for a one hour recess for lunch, for taxpayers to appear and examine the assessment roll and other assessment data and be heard in relation to the assessment. Notice of the time and place of meeting shall be posted in advance by the clerk of the taxing district in at least 3 public places and on the door of the village hall, council chambers or city hall or the town hall on the date set by the board of review.

AB659, s. 22 Section 22. 70.47 (7) (bb) of the statutes is repealed.

AB659, s. 23 Section 23. 70.47 (10) (c) of the statutes is amended to read:

AB659,8,16 70.47 (10) (c) Subpoena such witnesses, except objectors who may testify by telephone, as it deems necessary to testify concerning the value of such property and, except in the case of an assessment made by a county assessor pursuant to s. 70.99, the expense incurred shall be a charge against the district.