SB622, s. 231 24Section 231. 66.35 (1) (a) of the statutes is amended to read:
SB622,86,2
166.35 (1) (a) "Medical waste incinerator" has the meaning given in s. 159.07
2287.07 (7) (c) 1. cr.
SB622, s. 232 3Section 232. 66.35 (2) of the statutes is amended to read:
SB622,86,114 66.35 (2) A municipality may, by ordinance, impose a fee, in accordance with
5rules promulgated under s. 159.03 287.03 (1) (am), on the operator of a medical waste
6incinerator located in the municipality to cover the costs incurred because of the
7presence of the medical waste incinerator, including costs of monitoring emissions
8and of providing periodic notification to residents concerning the medical waste
9incinerator. The fee imposed under this section may not exceed $1 per ton of waste
10that is incinerated at the medical waste incinerator unless the municipality and the
11operator of the medical waste incinerator agree to a higher fee.
SB622, s. 233 12Section 233. 66.365 of the statutes, as affected by 1995 Wisconsin Act 27, is
13amended to read:
SB622,86,20 1466.365 Aids to municipalities; environmental damage compensation.
15The department of natural resources may make grants to any county, city, village or
16town for the acquisition or development of recreational lands and facilities from
17moneys appropriated under s. 20.370 (2) (dv). Use and administration of the grant
18shall be consistent with any court order issued under s. 147.23 283.87 (3). A county,
19city, village or town which receives a grant under this section is not required to share
20in the cost of a project under this section.
SB622, s. 234 21Section 234. 66.46 (2) (am) of the statutes is amended to read:
SB622,86,2322 66.46 (2) (am) "Environmental pollution" has the meaning given in s. 144.01
23(3)
299.01 (4).
SB622, s. 235 24Section 235. 66.521 (9) of the statutes is amended to read:
SB622,87,12
166.521 (9) Payment of taxes. When any industrial project acquired by a
2municipality under this section is used by a private person as a lessee, sublessee or
3in any capacity other than owner, that person shall be subject to taxation in the same
4amount and to the same extent as though that person were the owner of the property.
5Taxes shall be assessed to such private person using the real property and collected
6in the same manner as taxes assessed to owners of real property. When due, the taxes
7shall constitute a debt due from such private person to the taxing unit and shall be
8recoverable as provided by law, and such unpaid taxes shall become a lien against
9the property with respect to which they were assessed, superior to all other liens,
10except a lien under s. 144.442 (9) 292.31 (8) (i), 144.76 (13) or 144.77 292.41 (6) (d)
11or 292.81, and shall be placed on their tax roll when there has been a conveyance of
12the property in the same manner as are other taxes assessed against real property.
SB622, s. 236 13Section 236. 66.606 (1) (a) 1. of the statutes is amended to read:
SB622,87,1614 66.606 (1) (a) 1. Any special assessment or special charge levied under any
15authority by a responsible unit for the purpose of complying with s. 159.09 287.09
16(2).
SB622, s. 237 17Section 237. 66.606 (1) (a) 2. of the statutes is amended to read:
SB622,87,2018 66.606 (1) (a) 2. Any charge made under any authority by any person acting
19under a contract with a responsible unit to provide a service required under s. 159.09
20287.09 (2).
SB622, s. 238 21Section 238. 66.606 (1) (b) of the statutes is amended to read:
SB622,87,2222 66.606 (1) (b) "Responsible unit" has the meaning given in s. 159.01 287.01 (9).
SB622, s. 239 23Section 239. 66.888 (1) (c) 3. c. of the statutes is amended to read:
SB622,88,224 66.888 (1) (c) 3. c. The need to maintain the consistency of any redefined
25boundary of the district with a regional water quality management plan established

1or approved under ss. 144.025 281.12 (1) and 147.25 283.83 or any facilities plan
2established and approved under s. 144.04 281.41.
Note: The cross-reference to s. 144.025 is qualified with the phrase "regional water
quality management plan established or approved under" that statute. The portion of s.
144.025 related to the prevention and abatement of water pollution is in s. 144.025 (2) (a).
Accordingly, the new cross-reference used in this bill [s. 281.12 (1)] is only to former s.
144.025 (2) (a), rather than to all provisions of former s. 144.025.
SB622, s. 240 3Section 240. 66.892 (2) (a) and (d) of the statutes are amended to read:
SB622,88,54 66.892 (2) (a) Except as provided in pars. (b) to (d) and subject to s. 144.04
5281.41, no commission may separate combined storm and sanitary sewers.
SB622,88,96 (d) Any person aggrieved by the decision of the commission to separate a
7combined storm and sanitary sewer may file a petition for judicial review in the
8circuit court for the county in which the district is located. Nothing in this paragraph
9affects any review under s. 144.04 281.41.
SB622, s. 241 10Section 241. 66.894 (14) (g) of the statutes is amended to read:
SB622,88,1311 66.894 (14) (g) Paragraphs (d) to (f) do not apply to any project which includes
12a solid waste disposal facility which requires an operating license under s. 144.44 (4)
13289.31.
SB622, s. 242 14Section 242. 66.902 (1) (a) 4. a. of the statutes is amended to read:
SB622,88,1815 66.902 (1) (a) 4. a. Interfere with the district's ability to meet its obligations
16under a pollution discharge elimination permit or general permit issued under s.
17147.02 283.31 or 147.023 283.35, or under an air pollution control permit issued
18under subch. III of ch. 144 285.
SB622, s. 243 19Section 243. 66.902 (1) (e) of the statutes is amended to read:
SB622,89,420 66.902 (1) (e) If any person fails to comply with a rule of the district, the district
21may obtain an injunction under s. 823.02 or the district may initiate an action for the
22civil remedies under s. 147.21 283.91 (2) or (5). If the district acts under s. 147.21

1283.91 (2) or (5), the district may recover the forfeiture in a civil action brought by
2the commission in the name of the district. Collected forfeitures shall be paid into
3the district's general fund. The forfeiture is in addition to and does not substitute
4for any damages recoverable by the commission.
SB622, s. 244 5Section 244. 66.902 (2) (c) of the statutes is amended to read:
SB622,89,146 66.902 (2) (c) If the commission does not stay compliance and a person fails to
7comply with a special order of the district within the time specified, or if a person fails
8to begin in good faith to obey, the person is creating a public nuisance enjoinable
9under s. 823.02. The district may also initiate an action for the civil remedies under
10s. 147.21 283.91 (2) or (5). If the district acts under s. 147.21 283.91 (2) or (5), the
11forfeiture may be recovered by the district in a civil action brought by the commission
12in the name of the district. Collected forfeitures shall be paid into the district's
13general fund. The forfeiture is in addition to and does not substitute for any damages
14recoverable by the commission.
SB622, s. 245 15Section 245. 66.904 (2) (a) of the statutes is amended to read:
SB622,89,2416 66.904 (2) (a) Except as provided in par. (b), all work done and all purchases
17of supplies and materials by the commission shall be by contract awarded to the
18lowest responsible bidder complying with the invitation to bid, if the work or
19purchase involves an expenditure of $7,500 or more. If the commission decides to
20proceed with construction of any sewer after plans and specifications for the sewer
21are completed and approved by the commission and by the department of natural
22resources under ch. 144 281, the commission shall advertise by a class 2 notice under
23ch. 985 for construction bids. All contracts and the awarding of contracts are subject
24to s. 66.29.

Note: The cross-reference to ch. 144 is overly inclusive. Only current subch. II of
ch. 144 relates to department of natural resources (DNR) approval of sewer plans.
Therefore, the cross-reference is limited to those provisions of current ch. 144 which are
contained in new ch. 281.
SB622, s. 246 1Section 246. 66.905 (2) (a) of the statutes is amended to read:
SB622,90,62 66.905 (2) (a) From the amounts allocated for purposes of this section under
3s. 20.866 (2) (to), the district shall fund a development and training program for the
4purpose of developing the capability of minority businesses to participate in
5construction and construction-related projects funded under the combined sewer
6overflow abatement program under s. 144.242 281.63.
SB622, s. 247 7Section 247. 66.905 (2) (b) of the statutes is amended to read:
SB622,90,128 66.905 (2) (b) From the amounts allocated for purposes of this section under
9s. 20.866 (2) (tc), the district shall fund a development and training program for the
10purpose of developing the capability of minority businesses to participate in
11construction and construction-related projects funded under the clean water fund
12program under ss. 144.241 281.58 and 144.2415 281.59.
SB622, s. 248 13Section 248. 66.912 (5) of the statutes is amended to read:
SB622,91,1614 66.912 (5) Review by public service commission. Except as provided under s.
1566.899 (2), upon complaint to the public service commission by any user that charges,
16rules and practices under this section are unreasonable or unjustly discriminatory,
17according to the standards and criteria which the commission is required to follow
18under state or federal law, including, without limitation because of enumeration, this
19section, 33 USC 1251 et. seq. and ch. 147 283, or upon complaint of a holder of a
20revenue bond or other evidence of debt, secured by a mortgage on the sewerage
21system or any part thereof or pledge of the income of sewerage service charges, that
22charges are inadequate, the public service commission shall investigate the
23complaint. If sufficient cause therefor appears, the public service commission shall

1set the matter for a public hearing upon 10 days' notice to the complainant and the
2commission. After the hearing, if the public service commission determines that the
3charges, rules or practices complained of are unreasonable or unjustly
4discriminatory, it shall determine and by order fix reasonable charges, rules and
5practices and shall make such other order respecting such complaint as may be just
6and reasonable. The proceedings under this subsection shall be governed, as far as
7applicable, by ss. 196.26 to 196.40. The commission may submit the factual data,
8reports and analyses considered by it in establishing the charges, rules or practices
9subject to a complaint under this subsection. The public service commission shall
10give due weight to such data, reports and analyses. Judicial review of the
11determination of the public service commission may be had by any person aggrieved
12in the manner prescribed under ch. 227. If any user pays a charge and the public
13service commission or court, on appeal from the public service commission, finds
14such charge, after reviewing a complaint filed under this subsection, to be excessive,
15the district shall refund to the user the excess plus the interest thereon computed at
16the rate then paid by the district for borrowing funds for a term of one year or less.
SB622, s. 249 17Section 249. 66.945 (14) (c) of the statutes is amended to read:
SB622,91,2318 66.945 (14) (c) Where less than one-half of the land within a county is within
19a region, the chairperson of the regional planning commission shall before August
201 of each year certify to the clerk of the local governmental unit involved a statement
21of the proportionate charges assessed to that local governmental unit. Such clerk
22shall extend the amount shown in such statement as a charge on the tax roll under
23s. 144.07 281.43 (2).
SB622, s. 250 24Section 250. 67.04 (5) (b) 2. of the statutes is amended to read:
SB622,92,2
167.04 (5) (b) 2. To fund a capital cost loan under s. 144.241 281.58 or 144.2415
2281.59.
SB622, s. 251 3Section 251. 67.12 (1) (b) of the statutes is amended to read:
SB622,92,114 67.12 (1) (b) Any municipality may issue municipal obligations in anticipation
5of receiving proceeds from clean water fund loans or grants for which the
6municipality has received a notice of financial assistance commitment under s.
7144.241 281.58 (15), from bonds or notes the municipality has authorized or has
8covenanted to issue under this chapter or from grants that are committed to the
9municipality. Any municipal obligation issued under this paragraph may be
10refunded one or more times. Such obligation and any refundings thereof shall be
11repaid within 5 years after the original date of the original obligation.
SB622, s. 252 12Section 252. 67.12 (12) (a) of the statutes is amended to read:
SB622,92,2013 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
14indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
15limited to paying any general and current municipal expense, and refunding any
16municipal obligations, including interest on them. Each note, plus interest if any,
17shall be repaid within 10 years after the original date of the note, except that notes
18issued under this section for purposes of ss. 144.241 281.58 and 144.2415 281.59, or
19to raise funds to pay a portion of the capital costs of a metropolitan sewerage district,
20shall be repaid within 20 years after the original date of the note.
SB622, s. 253 21Section 253. 70.01 of the statutes is amended to read:
SB622,93,8 2270.01 General property taxes; upon whom levied. Taxes shall be levied,
23under this chapter, upon all general property in this state except property that is
24exempt from taxation. Real estate taxes and personal property taxes are deemed to
25be levied when the tax roll in which they are included has been delivered to the local

1treasurer under s. 74.03. When so levied such taxes are a lien upon the property
2against which they are charged. That lien is superior to all other liens, except a lien
3under s. 144.442 (9) 292.31 (8) (i), 144.76 (13) or 144.77 292.41 (6) (d) or 292.81, and
4is effective as of January 1 in the year when the taxes are levied. Liens of special
5assessments of benefits for local improvements shall be in force as provided by the
6charter or general laws applicable to the cities that make the special assessments.
7In this chapter, unless the context requires otherwise, references to "this chapter" do
8not include ss. 70.37 to 70.395.
SB622, s. 254 9Section 254. 70.11 (21) (a) of the statutes is amended to read:
SB622,93,2210 70.11 (21) (a) All property purchased or constructed as a waste treatment
11facility used for the treatment of industrial wastes as defined in s. 144.01 281.01 (5)
12or air contaminants as defined in s. 144.30 285.01 (1) but not for other wastes as
13defined in s. 144.01 (8) 281.01 (7) and approved by the department of revenue for the
14purpose of abating or eliminating pollution of surface waters, the air or waters of the
15state if that property is not used to grow agricultural products for sale. For the
16purposes of this subsection "industrial waste" also includes wood chips, sawdust and
17other wood residue from the paper and wood products manufacturing process that
18can be used as fuel and would otherwise be considered superfluous, discarded or
19fugitive material. The department of natural resources and department of health
20and family services shall make recommendations upon request to the department of
21revenue regarding such property. All property purchased or upon which
22construction began prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.
SB622, s. 255 23Section 255. 70.32 (1m) of the statutes is amended to read:
SB622,94,224 70.32 (1m) In addition to the factors set out in sub. (1), the assessor shall
25consider the impairment of the value of the property because of the presence of a solid

1or hazardous waste disposal facility or because of environmental pollution, as
2defined in s. 144.01 (3) 299.01 (4).
SB622, s. 256 3Section 256. 70.375 (1) (as) and (bm) of the statutes are amended to read:
SB622,94,64 70.375 (1) (as) "Mine" means an excavation in or at the earth's surface made
5to extract metalliferous minerals for which a permit has been issued under s. 144.85
6293.49.
SB622,94,147 (bm) "Mining-related purposes" means activities which are directly in
8response to the application for a mining permit under s. 144.85 293.37; directly in
9response to construction, operation, curtailment of operation or cessation of
10operation of a metalliferous mine site; or directly in response to conditions at a
11metalliferous mine site which is not in operation. "Mining-related purposes" also
12includes activities which anticipate the economic and social consequences of the
13cessation of mining. "Mining-related purposes" also includes the purposes under s.
1470.395 (2) (g).
SB622, s. 257 15Section 257. 70.375 (4) (h) of the statutes is amended to read:
SB622,94,1616 70.375 (4) (h) The cost of premiums for bonds required under s. 144.86 293.51.
SB622, s. 258 17Section 258. 70.375 (4) (o) of the statutes is amended to read:
SB622,94,2418 70.375 (4) (o) Actual and necessary reclamation and restoration costs
19associated with a mine in this state, including payments for future reclamation and
20postmining costs which are required by law or by department of natural resources
21order and fees and charges under ch. 144 chs. 281, 285 or 289 to 299, except s. 281.48,
22not otherwise deductible under this section. Any refunds of escrowed or reserve fund
23payments allowed as a deduction under this paragraph shall be taxed as net proceeds
24at the average effective tax rate for the years the deduction was taken.
SB622, s. 259 25Section 259. 70.38 (2) of the statutes is amended to read:
SB622,95,4
170.38 (2) Combined reporting. If the same person extracts metalliferous
2minerals from different sites in this state, the net proceeds for each site for which a
3permit has been issued under s. 144.85 293.49 shall be reported separately for the
4purposes of computing the amount of the tax under s. 70.375 (5).
SB622, s. 260 5Section 260. 70.395 (2) (dc) 1. of the statutes is amended to read:
SB622,95,96 70.395 (2) (dc) 1. Each person intending to submit an application for a mining
7permit shall pay $50,000 to the department of revenue for deposit in the investment
8and local impact fund at the time that the person notifies the department of natural
9resources under s. 144.831 293.31 (1) of that intent.
SB622, s. 261 10Section 261. 70.395 (2) (dc) 4. and (fm) of the statutes are amended to read:
SB622,95,1511 70.395 (2) (dc) 4. Six months after the signing of a local agreement under s.
12144.839 293.41 for the proposed mine for which the payment is made, the board shall
13refund any funds paid under this paragraph but not distributed under par. (fm) from
14the investment and local impact fund to the person making the payment under this
15paragraph.
SB622,95,2216 (fm) The board may distribute a payment received under par. (dc) to a county,
17town, village, city, tribal government or local impact committee authorized under s.
18144.839 293.41 (3) only for legal counsel, qualified technical experts in the areas of
19transportation, utilities, economic and social impacts, environmental impacts and
20municipal services and other reasonable and necessary expenses incurred by the
21recipient that directly relate to the good faith negotiation of a local agreement under
22s. 144.839 293.41 for the proposed mine for which the payment is made.
SB622, s. 262 23Section 262. 70.395 (2) (h) 1. of the statutes is amended to read:
SB622,96,224 70.395 (2) (h) 1. Distribution shall first be made to those municipalities in
25which metalliferous minerals are extracted or were extracted within 3 years

1previous to December 31 of the current year, or in which a permit has been issued
2under s. 144.85 293.49 to commence mining;
SB622, s. 263 3Section 263. 70.395 (2) (hg), (hr) and (hw) of the statutes are amended to read:
SB622,96,64 70.395 (2) (hg) The board shall, by rule, establish fiscal guidelines and
5accounting procedures for the use of payments under pars. (d), (f), (fm) and (g), sub.
6(3) and s. 144.855 293.65 (5).
SB622,96,107 (hr) The board shall, by rule, establish procedures to recoup payments made,
8and to withhold payments to be made, under pars. (d), (f), (fm) and (g), sub. (3) and
9s. 144.855 293.65 (5) for noncompliance with this section or rules adopted under this
10section.
SB622,96,1911 (hw) A recipient of a discretionary payment under par. (f) or (g), sub. (3) or s.
12144.855 293.65 (5) or any payment under par. (d) that is restricted to mining-related
13purposes who uses the payment for attorney fees may do so only for the purposes
14under par. (g) 6. and for processing mining-related permits or other approvals
15required by the municipality. The board shall recoup or withhold payments that are
16used or proposed to be used by the recipient for attorney fees except as authorized
17under this paragraph. The board may not limit the hourly rate of attorney fees for
18which the recipient uses the payment to a level below the hourly rate that is
19commonly charged for similar services.
SB622, s. 264 20Section 264. 70.395 (2) (j) of the statutes is amended to read:
SB622,97,421 70.395 (2) (j) Prior to the beginning of a fiscal year, the board shall certify to
22the department of administration for payment from the investment and local impact
23fund any sum necessary for the department of natural resources to make payments
24under s. 144.441 (6) (d) 289.68 (3) for the long-term care of mining waste sites, if
25moneys in the waste management fund are insufficient to make complete payments

1during that fiscal year, but this sum may not exceed the balance in the waste
2management fund at the beginning of that fiscal year or 50% of the balance in the
3investment and local impact fund at the beginning of that fiscal year, whichever
4amount is greater.
SB622, s. 265 5Section 265. 70.395 (2) (k) of the statutes is amended to read:
SB622,97,146 70.395 (2) (k) Prior to the beginning of each fiscal year, the board shall certify
7to the department of administration for payment from the investment and local
8impact fund any sum necessary for the department of natural resources to make
9payments under s. 144.442 292.31 for the environmental repair of mining waste
10sites, if moneys in the environmental fund that are available for environmental
11repair are insufficient to make complete payments during that fiscal year. This sum
12may not exceed the balance in the environmental fund at the beginning of that fiscal
13year or 50% of the balance in the investment and local impact fund at the beginning
14of that fiscal year, whichever amount is greater.
SB622, s. 266 15Section 266. 70.995 (2) (z) of the statutes is amended to read:
SB622,97,1716 70.995 (2) (z) Hazardous waste treatment facility, as defined in s. 144.61 (14)
17291.01 (22), unless exempt under s. 70.11 (21).
SB622, s. 267 18Section 267. 71.05 (11) (b) of the statutes is amended to read:
SB622,98,1119 71.05 (11) (b) The cost of the following described property, less any federal
20depreciation or amortization taken, may be deducted as a subtraction modification
21or as subtraction modifications in the year or years in which paid or accrued,
22dependent on the method of accounting employed: All property purchased or
23constructed as a waste treatment facility utilized for the treatment of industrial
24wastes as defined in s. 144.01 281.01 (5), or air contaminants as defined in s. 144.30
25285.01 (1) but not for other wastes as defined in s. 144.01 (8) 281.01 (7) and approved

1by the department of revenue under s. 70.11 (21) (a) for the purpose of abating or
2eliminating pollution of surface waters, the air or waters of the state. In case of such
3election, appropriate add modifications shall be made in subsequent years to reverse
4federal depreciation or amortization or to correct gain or loss on disposition. This
5paragraph is intended to apply only to depreciable property except that where wastes
6are disposed of through a lagoon process, lagooning costs and the cost of land
7containing such lagoons may be treated as depreciable property for purposes of this
8paragraph. In no event may any amount in excess of cost be deducted. Paragraph
9(a) applies to all property purchased prior to July 31, 1975, or purchased and
10constructed in fulfillment of a written construction contract or formal written bid,
11which contract was entered into or which bid was made prior to July 31, 1975.
SB622, s. 268 12Section 268. 71.07 (2de) (a) (intro.) of the statutes, as created by 1995
13Wisconsin Act 27
, is amended to read:
SB622,98,2214 71.07 (2de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year
15for which a person is certified under s. 560.765 (3) and begins business operations
16in a zone under s. 560.71 after July 29, 1995, or certified under s. 560.797 (4) (a), for
17each zone for which the person is certified or entitled the person may claim as a credit
18against taxes otherwise due under this subchapter an amount equal to 7.5% of the
19amount that the person expends to remove or contain environmental pollution, as
20defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that
21is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the
22zone if the person fulfills all of the following requirements:
SB622, s. 269 23Section 269. 71.28 (1de) (a) (intro.) of the statutes, as created by 1995
24Wisconsin Act 27
, is amended to read:
SB622,99,11
171.28 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year
2for which a person is certified under s. 560.765 (3) and begins business operations
3in a zone under s. 560.71 after July 29, 1995, entitled under s. 560.795 (3) (a) and
4begins business operations in a zone under s. 560.795 after July 29, 1995, or certified
5under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the
6person may claim as a credit against taxes otherwise due under this subchapter an
7amount equal to 7.5% of the amount that the person expends to remove or contain
8environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone or to
9restore soil or groundwater that is affected by environmental pollution, as defined
10in s. 144.01 (3) 299.01 (4), in the zone if the person fulfills all of the following
11requirements:
SB622, s. 270 12Section 270. 71.47 (1de) (a) (intro.) of the statutes, as created by 1995
13Wisconsin Act 27
, is amended to read:
SB622,99,2214 71.47 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year
15for which a person is certified under s. 560.765 (3) and begins business operations
16in a zone under s. 560.71 after July 29, 1995, or certified under s. 560.797 (4) (a), for
17each zone for which the person is certified or entitled the person may claim as a credit
18against taxes otherwise due under this subchapter an amount equal to 7.5% of the
19amount that the person expends to remove or contain environmental pollution, as
20defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that
21is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the
22zone if the person fulfills all of the following requirements:
SB622, s. 271 23Section 271. 76.13 (2) of the statutes is amended to read:
SB622,99,2524 76.13 (2) Every tax roll upon completion shall be delivered to the state
25treasurer and a copy of the tax roll filed with the secretary of administration. The

1department shall notify, by certified mail, all companies listed on the tax roll of the
2amount of tax due, which shall be paid to the department. The payment dates
3provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
4company may, if the company has brought an action in the Dane county circuit court
5under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
6prior to the date upon which the appeal becomes final, but any part of the tax
7ultimately required to be paid shall bear interest from the original due date to the
8date the appeal became final at the rate of 12% per year and at 1.5% per month
9thereafter until paid. The taxes extended against any company after the same
10become due, with interest, shall be a lien upon all the property of the company prior
11to all other liens, claims and demands whatsoever, except as provided in ss. 144.442
12(9)
292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, which lien may be
13enforced in an action in the name of the state in any court of competent jurisdiction
14against the property of the company within the state as an entirety.
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