LRB-0352/2
MES:kmg:ijs
1999 - 2000 LEGISLATURE
January 19, 1999 - Introduced by Representatives Ziegelbauer, Plale,
Ainsworth, Albers, Huber, Lassa, Meyer, Musser, Reynolds, Ryba,
Staskunas and Stone, cosponsored by Senators Wirch, Plache and Roessler.
Referred to Committee on Ways and Means.
AB41,1,2
1An Act to amend 70.35 (3) of the statutes;
relating to: the filing of personal
2property reports.
Analysis by the Legislative Reference Bureau
Under current law, the assessor of a taxation district may require that any
person file a return that declares the amount and value of the person's taxable
personal property. This return, or personal property report, must be filed with the
assessor on or before March 1 of the year to which the assessor's annual assessment
of real and personal property in the taxation district relates. Current law also
provides that the assessor may, for good cause, allow a reasonable extension of time
for filing the return.
This bill maintains the current permissive "good cause" extension for filing
such reports and also requires the assessor, upon the written request of the taxpayer,
to allow an extension to March 31 for filing the return.
For further information see the state 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:
AB41, s. 1
3Section
1. 70.35 (3) of the statutes is amended to read:
AB41,2,64
70.35
(3) Each return shall be filed with the assessor on or before March 1 of
5the year in which the assessment provided by s. 70.10 is made. The assessor, for good
1cause, may allow a reasonable extension of time for filing the return
and, upon
2written request by the taxpayer, shall allow an extension of time to March 31 for
3filing the return. All returns filed under this section shall be the confidential records
4of the assessor's office, except that the returns shall be available for use before the
5board of review as provided in this chapter. No return required under this section
6is controlling on the assessor in any respect in the assessment of any property.
