AB100,981,1311
69.22
(5) (a) 3. Making alterations in a birth certificate under s. 69.15 (3).
The
12department of industry, labor and job development shall pay the fee under this
13subdivision from the appropriation under s. 20.445 (3) (mc).
AB100, s. 2232
14Section
2232
. 69.22 (5) (a) 3. of the statutes, as affected by 1997 Wisconsin Act
15.... (this act), is amended to read:
AB100,981,1816
69.22
(5) (a) 3. Making alterations in a birth certificate under s. 69.15 (3)
or
17(3m). The department of industry, labor and job development shall pay the fee under
18this subdivision from the appropriation under s. 20.445 (3) (mc).
AB100, s. 2233
19Section
2233. 70.01 of the statutes is amended to read:
AB100,982,5
2070.01 General property taxes; upon whom levied. Taxes shall be levied,
21under this chapter, upon all general property in this state except property that is
22exempt from taxation. Real estate taxes and personal property taxes are deemed to
23be levied when the tax roll in which they are included has been delivered to the local
24treasurer under s. 74.03. When so levied such taxes are a lien upon the property
25against which they are charged. That lien is superior to all other liens, except a lien
1under s. 292.31 (8) (i)
, 292.41 (6) (d) or 292.81, and is effective as of January 1 in the
2year when the taxes are levied. Liens of special assessments of benefits for local
3improvements shall be in force as provided by the charter or general laws applicable
4to the cities that make the special assessments. In this chapter, unless the context
5requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.
AB100, s. 2234
6Section
2234. 70.11 (35) of the statutes is repealed and recreated to read:
AB100,982,117
70.11
(35) Cultural and architectural landmarks. Real property and
8improvements designated in an executive order as a valued historical landmark and
9an architectural masterpiece, or an educational tourist center located adjacent to the
10real property and improvements designated in an executive order as a valued
11historical landmark and an architectural masterpiece.
AB100, s. 2235
12Section
2235. 70.27 (5) of the statutes is amended to read:
AB100,983,1413
70.27
(5) Surveys, reconciliations. The surveyor making the plat shall survey
14and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication
15to public or private use, according to the records of the register of deeds, and
16whatever evidence that may be available to show the intent of the buyer and seller,
17in the chronological order of their conveyance or dedication, and set temporary
18monuments to show the results of such survey which shall be made permanent upon
19recording of the plat as provided for in this section. The map shall be at a scale of
20not more than 100 feet per inch, unless waived in writing by the department of
21commerce administration under s. 236.20 (2) (L). The owners of record of lands in
22the plat shall be notified by certified letter mailed to their last-known address, in
23order that they shall have opportunity to examine the map, view the temporary
24monuments, and make known any disagreement with the boundaries as shown by
25the temporary monuments. It is the duty of the surveyor making the plat to reconcile
1any discrepancies that may be revealed, so that the plat as certified to the governing
2body is in conformity with the records of the register of deeds as nearly as is
3practicable. When boundary lines between adjacent parcels, as evidenced on the
4ground, are mutually agreed to in writing by the owners of record, such lines shall
5be the true boundaries for all purposes thereafter, even though they may vary from
6the metes and bounds descriptions previously of record. Such written agreements
7shall be recorded in the office of the register of deeds. On every assessor's plat, as
8certified to the governing body, shall appear the volume, page and document number
9of the metes and bounds description of each parcel, as recorded in the office of the
10register of deeds, which shall be identified with the number by which such parcel is
11designated on the plat, except that lots which have been conveyed or otherwise
12acquired but upon which no deed is recorded in the office of register of deeds may be
13shown on an assessor's plat and when so shown shall contain a full metes and bounds
14description.
AB100, s. 2236
15Section
2236. 70.27 (8) of the statutes is amended to read:
AB100,984,1316
70.27
(8) Plat filed with governing body. Within 2 days after the assessor's
17plat is filed with the governing body, it shall be transmitted to the department of
18commerce administration by the clerk of the governing body which ordered the plat.
19The department of
commerce administration shall review the plat within 30 days of
20its receipt. No such plat may be given final approval by the local governing body until
21the department of
commerce administration has certified on the face of the original
22plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After
23the plat has been so certified the clerk shall promptly publish a class 3 notice thereof,
24under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the
25first publication. At any time within the 30-day period any person or public body
1having an interest in any lands affected by the plat may bring a suit to have the plat
2corrected. If no suit is brought within the 30-day period, the plat may be approved
3by the governing body, and filed for record. If a suit is brought, approval shall be
4withheld until the suit is decided. The plat shall then be revised in accordance with
5the decision if necessary, and, without rereferral to the department of
commerce 6administration unless rereferral is ordered by the court. The plat may then be
7approved by the governing body and filed for record. When so filed the plat shall
8carry on its face the certificate of the clerk that all provisions of this section have been
9complied with. When recorded after approval by the governing body, the plat shall
10have the same effect for all purposes as if it were a land division plat made by the
11owners in full compliance with ch. 236. Before January 1 of each year, the register
12of deeds shall notify the town clerks of the recording of any assessors' plats made or
13amended during the preceding year, affecting lands in their towns.
AB100, s. 2237
14Section
2237. 70.375 (2) (b) of the statutes is amended to read:
AB100,984,1915
70.375
(2) (b) The secretary may promulgate any rules necessary to implement
16the tax under ss. 70.37 to 70.39 and 70.395
(1) (1e). In respect to mines not in
17operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and
18(15), 71.77, 71.78, 71.80 (6), 71.83 (1) (a) 1. and 2. and (b) 2. and (2) (a) 3. and (b) 1.
19and 71.85 (2) apply to the administration of this section.
AB100, s. 2238
20Section
2238
. 70.375 (6) of the statutes is amended to read:
AB100,985,621
70.375
(6) Indexing. For calendar year 1983 and corresponding fiscal years and
22thereafter, the The dollar amounts in sub. (5) and s. 70.395 (1)
, (1m) and (2) (d) 1m.
23and 5. a. and
(2) (dg) shall be changed to reflect the percentage change between the
24gross national product deflator for June of the current year and the gross national
25product deflator for June of the previous year, as determined by the U.S. department
1of commerce as of December 30 of the year for which the taxes are due, except that
2no annual increase may be more than 10%. The revised amounts shall be rounded
3to the nearest whole number divisible by 100 and shall not be reduced below the
4amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt
5any changes in dollar amounts required under this subsection and incorporate them
6into the appropriate tax forms.
AB100, s. 2239
7Section
2239. 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and
8amended to read:
AB100,985,139
70.395
(1e) Distribution. Fifteen days after the collection of the tax under ss.
1070.38 to 70.39, the department of administration, upon certification of the
11department of revenue, shall transfer the amount collected
as follows: in respect to
12mines not in operation on November 28, 1981, to the investment and local impact
13fund.
AB100, s. 2240
14Section
2240. 70.395 (1) (a) 1. of the statutes is repealed.
AB100, s. 2241
15Section
2241. 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and
16amended to read:
AB100,985,2017
70.395
(1) (title)
Definition. In this
paragraph, except as provided in subd. 3. 18section, "first-dollar payment" means an amount equal to $100,000
for each county,
19Native American community or municipality eligible to receive a payment under
20sub. (2) (d) 1., 2. or 2m adjusted as provided in s. 70.375 (6).
AB100, s. 2242
21Section
2242. 70.395 (1) (a) 3. of the statutes is repealed.
AB100, s. 2243
22Section
2243. 70.395 (1) (b) of the statutes is repealed.
AB100, s. 2244
23Section
2244. 70.395 (1) (c) of the statutes is repealed.
AB100, s. 2245
24Section
2245. 70.395 (1g) of the statutes is repealed.
AB100, s. 2246
25Section
2246. 70.395 (1m) of the statutes is repealed.
AB100, s. 2247
1Section
2247. 70.395 (2) (d) 1. of the statutes is amended to read:
AB100,986,32
70.395
(2) (d) 1. To each county in which metalliferous minerals are extracted,
3the first-dollar payment
under sub. (1) (a).
AB100, s. 2248
4Section
2248. 70.395 (2) (d) 2. of the statutes is amended to read:
AB100,986,135
70.395
(2) (d) 2. To each city, town or village in which metalliferous minerals
6are extracted, the first-dollar payment
under sub. (1) (a) minus any payment during
7that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2
8contiguous municipalities and if at least 15% of the minable ore body is in each
9municipality, each qualifying municipality shall receive a full payment specified in
10this subdivision as if the ore body were located solely within that municipality. The
11department of revenue shall annually change the dollar amount specified in this
12subdivision as specified in s. 70.375 (6) except that the dollar amount may not be
13reduced below the dollar amount under this subdivision on November 28, 1981.
AB100, s. 2249
14Section
2249. 70.395 (2) (d) 4. a. of the statutes is amended to read:
AB100,986,1715
70.395
(2) (d) 4. a. To ensure an annual payment to each municipality under
16sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3
17previous years to that municipality.
AB100, s. 2250
18Section
2250. 70.395 (2) (dg) of the statutes is amended to read:
AB100,987,319
70.395
(2) (dg) Each person constructing a metalliferous mining site shall pay
20to the department of revenue for deposit in the investment and local impact fund, as
21a construction fee, an amount sufficient to make the construction period payments
22under par. (d) 5. in respect to that site. Any person paying a construction fee under
23this paragraph may credit against taxes due under s. 70.375 an amount equal to the
24payments that the taxpayer has made under this paragraph, provided that the credit
25does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
1make the first-dollar payments
as defined under sub. (1) (a) 2. under subds. 1., 2. and
22m. for that year in respect to the taxpayer's mine. Any amount not creditable
3because of that limitation in any year may be carried forward.
AB100, s. 2251
4Section
2251. 70.395 (2) (g) (intro.) of the statutes is amended to read:
AB100,987,75
70.395
(2) (g) (intro.) The board may distribute the revenues received under
6subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for
7the following purposes, as the board determines necessary:
AB100, s. 2252
8Section
2252. 70.995 (2) (wm) of the statutes is created to read:
AB100,987,109
70.995
(2) (wm) 781 - motion picture production and allied services and
10videotape production.
AB100, s. 2253
11Section
2253. 71.01 (1m) of the statutes is created to read:
AB100,987,1212
71.01
(1m) "Department" means the department of revenue.
AB100, s. 2254
13Section
2254. 71.01 (5g) of the statutes is created to read:
AB100,987,1714
71.01
(5g) "File" means mail or deliver a document that the department
15prescribes to the department or, if the department prescribes another method of
16submitting or another destination, use that other method or submit to that other
17destination.
AB100, s. 2255
18Section
2255. 71.01 (8r) of the statutes is created to read:
AB100,987,2219
71.01
(8r) "Pay", in regard to submissions to or for the department, means mail
20or deliver funds to the department or, if the department prescribes another method
21of submitting or another destination, use that other method or submit to that other
22destination.
AB100, s. 2256
23Section
2256. 71.01 (9c) of the statutes is created to read:
AB100,987,2524
71.01
(9c) "Sign" means write one's signature or, if the department prescribes
25another method of authenticating, use that other method.
AB100, s. 2257
1Section
2257. 71.02 (1) of the statutes is amended to read:
AB100,988,202
71.02
(1) For the purpose of raising revenue for the state and the counties,
3cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
4all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
5decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
6natural person residing within the state or by his or her personal representative in
7case of death, and trusts administered within the state; by every nonresident natural
8person and trust of this state, upon such income as is derived from property located
9or business transacted within the state including, but not limited by enumeration,
10income derived from a limited partner's distributive share of partnership income,
11income derived from a limited liability company member's distributive share of
12limited liability company income, the state lottery under ch. 565, any
multistate 13multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share
14was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from
15the department and pari-mutuel wager winnings or purses under ch. 562, and also
16by every nonresident natural person upon such income as is derived from the
17performance of personal services within the state, except as exempted under s. 71.05
18(1) to (3). Every natural person domiciled in the state shall be deemed to be residing
19within the state for the purposes of determining liability for income taxes and
20surtaxes.
AB100, s. 2258
21Section
2258. 71.04 (1) (a) of the statutes is amended to read:
AB100,989,2322
71.04
(1) (a) All income or loss of resident individuals and resident estates and
23trusts shall follow the residence of the individual, estate or trust. Income or loss of
24nonresident individuals and nonresident estates and trusts from business, not
25requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
1business from which derived. All items of income, loss and deductions of nonresident
2individuals and nonresident estates and trusts derived from a tax-option
3corporation not requiring apportionment under sub. (9) shall follow the situs of the
4business of the corporation from which derived. Income or loss of nonresident
5individuals and nonresident estates and trusts derived from rentals and royalties
6from real estate or tangible personal property, or from the operation of any farm,
7mine or quarry, or from the sale of real property or tangible personal property shall
8follow the situs of the property from which derived. Income from personal services
9of nonresident individuals, including income from professions, shall follow the situs
10of the services. A nonresident limited partner's distributive share of partnership
11income shall follow the situs of the business. A nonresident limited liability company
12member's distributive share of limited liability company income shall follow the situs
13of the business. Income of nonresident individuals, estates and trusts from the state
14lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
15estates and trusts from any
multistate multijurisdictional lottery under ch. 565 is
16taxable by this state, but only if the winning lottery ticket or lottery share was
17purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the
18department. Income of nonresident individuals, nonresident trusts and nonresident
19estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
20All other income or loss of nonresident individuals and nonresident estates and
21trusts, including income or loss derived from land contracts, mortgages, stocks,
22bonds and securities or from the sale of similar intangible personal property, shall
23follow the residence of such persons, except as provided in par. (b) and sub. (9).
AB100, s. 2259
24Section
2259. 71.05 (1) (c) 2. of the statutes is amended to read:
AB100,990,3
171.05
(1) (c) 2. The Wisconsin
housing Housing and
economic development
2authority Economic Development Authority, if the bonds are to fund a loan under s.
3234.935
, 1995 stats.
AB100, s. 2260
4Section
2260. 71.05 (1) (c) 5. of the statutes is created to read:
AB100,990,55
71.05
(1) (c) 5. A municipality under s. 66.30 (3q) (c).
AB100, s. 2261
6Section
2261. 71.05 (6) (a) 15. of the statutes is amended to read:
AB100,990,117
71.05
(6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
8(2di), (2dj), (2dL), (2dr)
and, (2ds)
and (2dx) and not passed through by a partnership,
9limited liability company or tax-option corporation that has added that amount to
10the partnership's, company's or tax-option corporation's income under s. 71.21 (4) or
1171.34 (1) (g).
AB100, s. 2262
12Section
2262. 71.07 (2dx) of the statutes is created to read:
AB100,990,1313
71.07
(2dx) Development zones credit. (a)
Definitions. In this subsection:
AB100,990,1514
1. "Brownfield" means an industrial or commercial facility the expansion or
15redevelopment of which is complicated by environmental contamination.
AB100,990,1816
2. "Development zone" means a development zone under s. 560.70, a
17development opportunity zone under s. 560.795 or an enterprise development zone
18under s. 560.797.
AB100,990,2319
3. "Environmental remediation" means removal or containment of
20environmental pollution, as defined in s. 299.01 (4), and restoration of soil or
21groundwater that is affected by environmental pollution, as defined in s. 299.01 (4),
22in a brownfield if that removal, containment or restoration fulfills the requirement
23under sub. (2de) (a) 1.
AB100,991,424
4. "Full-time job" means a regular, nonseasonal full-time position in which an
25individual, as a condition of employment, is required to work at least 2,080 hours per
1year, including paid leave and holidays, and for which the individual receives pay
2that is equal to at least 150% of the federal minimum wage and receives benefits that
3are not required by federal or state law. "Full-time job" does not include initial
4training before an employment position begins.
AB100,991,95
5. "Member of a targeted group" means a person under sub. (2dj) (am) 1., a
6person who resides in an empowerment zone, or an enterprise community, that the
7U.S. government designates and a Wisconsin works participant if the person or
8participant has been certified in the manner under sub. (2dj) (am) 3. by a designated
9local agency, as defined in sub. (2dj) (am) 2.
AB100,991,1210
(b)
Credit. Except as provided in s. 73.03 (35) and subject to s. 560.785, for any
11taxable year for which the person is certified under s. 560.765 (3), any person may
12claim as a credit against taxes the following amounts:
AB100,991,1413
1. The amount expended for environmental remediation in a development
14zone.
AB100,991,1715
2. The amount determined by multiplying the amount determined under s.
16560.785 (1) (b) by the number of full-time jobs created in a development zone and
17filled by a member of a targeted group.
AB100,991,2018
3. The amount determined by multiplying the amount determined under s.
19560.785 (1) (c) by the number of full-time jobs created in a development zone and not
20filled by a member of a targeted group.
AB100,991,2321
4. The amount determined by multiplying the amount determined under s.
22560.785 (1) (b) by the number of full-time jobs retained, as provided in the rules
23under s. 560.785, in a development zone and filled by a member of a targeted group.
AB100,992,224
5. The amount determined by multiplying the amount determined under s.
25560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules
1under s. 560.785, in a development zone and not filled by a member of a targeted
2group.
AB100,992,83
(c)
Credit precluded. If the certification of a person for tax benefits under s.
4560.765 (3) is revoked, that person may not claim credits under this subsection for
5the taxable year that includes the day on which the certification is revoked or
6succeeding taxable years and that person may not carry over unused credits from
7previous years to offset tax under this chapter for the taxable year that includes the
8day on which certification is revoked or succeeding taxable years.
AB100,992,139
(d)
Carry-over precluded. If a person who is certified under s. 560.765 (3) for
10tax benefits ceases business operations in the development zone during any of the
11taxable years that that zone exists, that person may not carry over to any taxable
12year following the year during which operations cease any unused credits from the
13taxable year during which operations cease or from previous taxable years.
AB100,992,1614
(e)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
15s. 71.28 (4), applies to the credit under this subsection. Subsection (2dj) (c), as it
16applies to the credit under sub. (2dj), applies to the credit under this subsection.
AB100, s. 2263
17Section
2263. 71.08 (1) (intro.) of the statutes is amended to read:
AB100,992,2518
71.08
(1) Imposition. (intro.) If the tax imposed on a natural person, married
19couple filing jointly, trust or estate under s. 71.02, not considering the credits under
20ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds),
(2dx), (2fd), (3m), (6) and (9e),
2171.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds),
(1dx), (1fd) and (2m) and 71.47 (1dd),
22(1de), (1di), (1dj), (1dL), (1ds),
(1dx), (1fd) and (2m) and subchs. VIII and IX and
23payments to other states under s. 71.07 (7), is less than the tax under this section,
24there is imposed on that natural person, married couple filing jointly, trust or estate,
25instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
AB100, s. 2265
2Section
2265. 71.10 (4) (gu) of the statutes is created to read:
AB100,993,33
71.10
(4) (gu) Development zones credit under s. 71.07 (2dx).
AB100, s. 2266
4Section
2266. 71.10 (5) (a) 2. of the statutes is amended to read:
AB100,993,135
71.10
(5) (a) 2. "Endangered resources program" means purchasing or
6improving land or habitats for any native Wisconsin endangered or threatened
7species as defined in s. 29.415 (2) (a) or (b) or for any nongame species as defined in
8s. 29.01 (10),
conducting the natural heritage inventory program under s. 23.27 (3), 9conducting wildlife and resource research and surveys and providing wildlife
10management services, providing for wildlife damage control or the payment of claims
11for damage associated with endangered or threatened species, repaying the general
12fund for amounts expended under s. 20.370 (1) (fb) in fiscal year 1983-84 and the
13payment of administrative expenses related to the administration of this subsection.
AB100, s. 2267
14Section
2267. 71.21 (4) of the statutes is amended to read:
AB100,993,1715
71.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
16(2dj), (2dL)
and, (2ds)
and (2dx) and passed through to partners or members shall be
17added to the partnership's or limited liability company's income.
AB100, s. 2268
18Section
2268. 71.22 (1m) of the statutes is created to read:
AB100,993,1919
71.22
(1m) "Department" means the department of revenue.
AB100, s. 2269
20Section
2269. 71.22 (2m) of the statutes is created to read:
AB100,993,2421
71.22
(2m) "File" means mail or deliver a document that the department
22prescribes to the department or, if the department prescribes another method of
23submitting or another destination, use that other method or submit to that other
24destination.
AB100, s. 2270
25Section
2270. 71.22 (8) of the statutes is repealed and recreated to read:
AB100,994,2
171.22
(8) "Pay", in regard to submissions to persons other than the department,
2has the meaning appropriate to the taxpayer's method of accounting.
AB100, s. 2271
3Section
2271. 71.22 (9m) of the statutes is created to read:
AB100,994,54
71.22
(9m) "Subscribe" means write one's signature or, if the department
5prescribes another method of authenticating, use that other method.