SB146, s. 137 14Section 137. 49.857 (1) (d) 2m. of the statutes, as created by 1997 Wisconsin
15Act 191
, is amended to read:
SB146,41,1616 49.857 (1) (d) 2m. A fishing approval issued under s. 29.138 29.229.
Note: Inserts correct cross-reference. 1997 Wis. Act 248 renumbered s. 29.138 to
s. 29.229.
SB146, s. 138 17Section 138. 50.01 (2) of the statutes, as affected by 1997 Wisconsin Act 156,
18is amended to read:
SB146,42,519 50.01 (2) "Nurse's assistant" means a person who performs routine patient care
20duties delegated by a registered nurse or licensed practical nurse who supervises the

1person, for the direct health care of a patient or resident. "Nurse's assistant" does
2not mean a person who is licensed, permitted, certified or registered under subch. X
3XI of ch. 440 or ch. 441, 448, 449, 450, 451, 455 or 459 or a person whose duties
4primarily involve skills that are different than those taught in instructional
5programs for nurse's assistants.
Note: Subch. X of ch. 440, as created by 1997 Wis. Act 156, is renumbered subch.
XI of ch. 440 by this bill.
SB146, s. 139 6Section 139. 50.035 (3) (a) of the statutes is amended to read:
SB146,42,167 50.035 (3) (a) The person responsible for managing a Class C
8community-based residential facility, or that person's agent, shall be present in the
9facility at any time that residents are in the facility. The person responsible for
10managing a Class A or a Class B community-based residential facility, or that
11person's agent, shall be present in the facility from 7 p.m. to 7 a.m. when residents
12are in the facility and the person responsible for managing a Class B
13community-based residential facility, or that person's agent, shall be readily
14available to the residents of the facility from 7 a.m. to 7 p.m. In this subsection,
15"Class A, B and C community-based residential facilities" have the meanings
16provided in s. HSS 3.41 (1) HFS 83.05,Wis. adm. code.
Note: Inserts the correct cross-reference. Section HSS 3.41, Wis. Adm. Code, was
repealed and replaced by s. HFS 83.05, Wis. Adm. Code. There are no Class B facilities
under s. HFS 83.05.
SB146, s. 140 17Section 140. 50.035 (9) of the statutes is amended to read:
SB146,42,2118 50.035 (9) Notification to prospective residents of assessment requirement.
19Every community-based residential facility shall inform all prospective residents of
20the assessment requirements under ss. 46.27 (7) (cj) 3. and (11) (c) 5n. and 46.277 (3)
21(5) (d) 1n. for the receipt of funds under those sections.
SB146,43,2
1NOTE: Inserts the correct cross-reference. There is no s. 46.277 (3) (d). Section
246.277 (5) (d) 1n. relates to community-based residential facility assessments.
SB146, s. 141 3Section 141. 50.04 (5) (a) 5. b. of the statutes, as affected by 1997 Wisconsin
4Act 280
, is amended to read:
SB146,43,95 50.04 (5) (a) 5. b. Except as provided in subd. 5. a., a nursing home that violates
6a statute or rule resulting in a class "A" or class "B" violation and that has received
7a notice of a class "A" or class "B" violation of the same statute or rule within the
8previous 3-year period may be subject to a forfeiture 3 times the amount authorized
9for the most recent class of violation involved.
Note: The underscored "a" was inserted by 1997 Wis. Act 280 without being
underscored. The change was intended.
SB146, s. 142 10Section 142. 50.065 (3) (a) of the statutes, as affected by 1997 Wisconsin Act
11237
, is amended to read:
SB146,43,1612 50.065 (3) (a) Every 4 years or at any time within that period that the
13department considers appropriate, the department shall request the information
14specified in sub. (2) (am) 1. to 4. for all persons who are licensed to operate an entity
15and for all persons specified in par. sub. (2) (ag) (intro.) who are nonclient residents
16of an entity.
Note: Inserts correct cross-reference. There is no s. 50.065 (3) (ag). Section 50.065
(2) (ag) relates to nonclient residents of an entity.
SB146, s. 143 17Section 143. The treatment of 51.30 (4) (a) of the statutes by 1997 Wisconsin
18Act 231
is not repealed by 1997 Wisconsin Act 237. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 144 19Section 144. 55.045 of the statutes is amended to read:
SB146,44,7 2055.045 Funding. The appropriate county department designated under s.
2155.02 shall, within the limits of available state and federal funds and of county funds
22required to be appropriated to match state funds, provide for the reasonable program

1needs of persons who are protectively placed or who receive protective services under
2this chapter, including reasonable expenses for the evaluations required by sub. s.
355.06
(8). Payment and collections for protective placement or protective services
4provided in public facilities specified in s. 46.10 shall be governed in accordance with
5s. 46.10. The department may require that a person who is protectively placed or
6receives protective services under this chapter provide reimbursement for services
7or care and custody received, based on the ability of the person to pay for such costs.
Note: Inserts the correct cross-reference. This provision was renumbered from
s. 55.06 (13) by 1995 Wis. Act 92 without taking the cross-reference into account.
SB146, s. 145 8Section 145. The treatment of 59.25 (3) (f) 2. of the statutes by 1997 Wisconsin
9Act 237
is not repealed by 1997 Wisconsin Act 248. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 146 10Section 146. The treatment of 59.40 (2) (m) of the statutes by 1997 Wisconsin
11Act 237
is not repealed by 1997 Wisconsin Act 248. Both treatments stand.
Note: There is no conflict of substance.
SB146, s. 147 12Section 147. 59.64 (1) (d) 1m. (form) of the statutes, as affected by 1997
13Wisconsin Acts 250
and 253, is amended to read:
SB146,44,1414 59.64 (1) (d) 1m. (form)
SB146,44,15 15State of Wisconsin
SB146,44,1717 ....
SB146,44,18 18In Circuit Court for .... County
SB146,44,1919 Complaint for ....
SB146,44,2020 Before ...., .... Court Commissioner.
SB146,44,2121 Heard the .... day of ...., ....(year)
SB146,44,2222 To the County Board of .... County:
SB146,45,5
1I hereby certify that in the foregoing entitled action the following named
2persons rendered services and attended before me in the capacity stated. I further
3certify that they the following named persons are severally entitled to the amounts
4specified below for services, attendance and travel, that the services were actually
5and necessarily rendered, and that the action was prosecuted in good faith:
SB146,45,86 A.B. .... (constable or sheriff), actually and necessarily traveled in serving the
7.... herein, .... miles, and attended court .... days, and is entitled to $.... for other just
8and lawful services in the cause, and in all is entitled to $.....
SB146,45,99 Dated this .... day of ...., .... (year)
Note: 1997 Wis. Act 253 deleted the stricken "they" without showing it as stricken
and inserted the underscored "the" without showing it as underscored. The change was
intended.
SB146, s. 148 10Section 148. 62.09 (7) (e) of the statutes is amended to read:
SB146,45,1711 62.09 (7) (e) Whenever a city official in that official's official capacity is
12proceeded against or obliged to proceed before any court, board or commission, to
13defend or maintain his or her official position, or because of some act arising out of
14the performance of that official's official duties, and that official has prevailed in such
15proceeding, or the council has ordered the proceeding discontinued, the council may
16provide for payment to such official such sum as it sees fit, to reimburse the official
17for the expenses reasonably incurred for costs and attorney fees.
Note: Inserts necessary word for proper grammar.
SB146, s. 149 18Section 149. 66.076 (1) (a) of the statutes, as affected by 1997 Wisconsin Acts
1953
and 213, is amended to read:
SB146,46,920 66.076 (1) (a) In addition to all other methods provided by law, any
21municipality may construct, acquire or lease, extend or improve any plant and
22equipment within or without its corporate limits for the collection, transportation,

1storage, treatment and disposal of sewage or storm water and surface water,
2including the lateral, main and interceptor sewers necessary in connection
3therewith, and any town, village or city may arrange for the service to be furnished
4by a metropolitan sewerage district or joint sewerage system. Except as provided in
5s. 66.60 (6m), payment for a sewerage project or service described in this paragraph,
6or any part of the such project or service, may be provided from the general fund, from
7taxation, special assessments, sewerage service charges, or from the proceeds of
8either municipal obligations, revenue bonds or from any combination of these
9enumerated methods of financing.
Note: Each "or" is added to correct grammar. The interaction of the treatments by
1997 Wis. Acts 53 and 213 renders "such" surplusage.
SB146, s. 150 10Section 150. 66.91 (5) (d) 2. of the statutes is amended to read:
SB146,46,1411 66.91 (5) (d) 2. Any city, town or village may collect and tax charges made by
12it to users in the same manner as water rates are taxed and collected under s. 66.069
13(1) or 66.071 (1) (e). Charges taxed under this subdivision are a lien upon the
14property served, as provided in s. 66.091 66.069 (1) or 66.071 (1) (e).
Note: Inserts correct cross-reference added by the Laws of 1981, chapter 282. The
reference to s. 66.069 (1) was preexisting. Section 66.069 (1) relates to municipal utility
charges and provides for liens for delinquent payments. Section 66.091 (1) relates to
county liability for mob damage and makes no provision for liens.
SB146, s. 151 15Section 151. 70.11 (12) (a) of the statutes is amended to read:
SB146,47,316 70.11 (12) (a) Property owned by units which are organized in this state of the
17following organizations: the Salvation Army, the Boy Scouts of America, the Boys'
18Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for
19them of property used for the purposes of those organizations, provided no pecuniary
20profit results to any individual owner or member. (a) Property owned by units which
21are organized in this state of the following organizations: the Boy Scouts of America,

1the Boys' Clubs of America, the Girl Scouts or Camp Fire Girls or any person as
2trustee for them of property used for the purposes of those organizations, provided
3no pecuniary profit results to any individual owner or member.
Note: The prior version of this provision was inadvertently not deleted from the
printed statutes.
SB146, s. 152 4Section 152. 70.395 (2) (dg) of the statutes, as affected by 1997 Wisconsin Act
527
, is amended to read:
SB146,47,156 70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay
7to the department of revenue for deposit in the investment and local impact fund, as
8a construction fee, an amount sufficient to make the construction period payments
9under par. (d) 5. in respect to that site. Any person paying a construction fee under
10this paragraph may credit against taxes due under s. 70.375 an amount equal to the
11payments that the taxpayer has made under this paragraph, provided that the credit
12does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
13make the first-dollar payments under subds. par. (d) 1., 2. and 2m. for that year in
14respect to the taxpayer's mine. Any amount not creditable because of that limitation
15in any year may be carried forward.
Note: Inserts correct cross-reference. There is no s. 70.395 (2) (dg) 1., 2. and 2m.
Section 70.395 (2) (d) relates to payments under that section.
SB146, s. 153 16Section 153. 70.44 (1) of the statutes, as affected by 1997 Wisconsin Acts 35
17and 250, is amended to read:
SB146,48,418 70.44 (1) Real or personal property omitted from assessment in any of the 2
19next previous years, unless previously reassessed for the same year or years, shall
20be entered once additionally for each previous year of such omission, designating
21each such additional entry as omitted for the year .... of omission and affixing a just
22valuation to each entry for a former year as the same should then have been assessed

1according to the assessor's best judgment, and taxes shall be apportioned, using the
2net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
3section shall not apply to manufacturing property assessed by the department of
4revenue under s. 70.995.
Note: The stricken blank was inserted by 1997 Wis. Act 250, but was rendered
surplusage by the treatment of this provision by 1997 Wis. Act 35.
SB146, s. 154 5Section 154. 70.45 of the statutes is amended to read:
SB146,48,21 670.45 Return and examination of rolls. When the assessment rolls have
7been completed in cities of the 1st class, they shall be delivered to the commissioner
8of assessments, in all other cities to the city clerk, in villages to the village clerk and
9in towns to the town clerk. At least 15 days before the first day on which the
10assessment rolls are open for examination, these officials shall have published a
11class 1 notice if applicable, or posted notice, under ch. 985, in anticipation of the roll
12delivery as provided in s. 70.50, that on certain days, therein named, the assessment
13rolls will be open for examination by the taxable inhabitants, which notice may
14assign a day or days for each ward, where there are separate assessment rolls for
15wards, for the inspection of rolls. The assessor shall be present for at least 2 hours
16while the assessment roll is open for inspection. Instructional material under s.
1773.03 (52) (54) shall be available at the meeting. On examination the commissioner
18of assessments, assessor or assessors may make changes that are necessary to
19perfect the assessment roll or rolls, and after the corrections are made the roll or rolls
20shall be submitted by the commissioner of assessments or clerk of the municipality
21to the board of review.
Note: Inserts correct cross-reference. Section 73.03 (54) relates to the publication
of instructional materials. Section 73.03 (52) relates to entering into certain agreements
with the Internal Revenue Service.
SB146, s. 155
1Section 155. 70.46 (4) of the statutes, as created by 1997 Wisconsin Act 237,
2is amended to read:
SB146,49,83 70.46 (4) No board of review may be constituted unless it includes at least one
4voting member who, within 2 years of the board's first meeting, has attended a
5training session under s. 73.03 (54) (55) and unless that member is the municipality's
6chief executive officer or that officer's designee. The municipal clerk shall provide
7an affidavit to the department of revenue stating whether the requirement under
8this subsection has been fulfilled.
Note: Inserts correct cross-reference. Section 73.03 (55) relates to training
sessions for board of review members; sub. (54) relates to the publication of certain
instructional materials.
SB146, s. 156 9Section 156. 70.995 (12) (a) of the statutes, as affected by 1997 Wisconsin Acts
1035
and 250, is amended to read:
SB146,50,611 70.995 (12) (a) The department of revenue shall prescribe a standard
12manufacturing property report form that shall be submitted annually for each real
13estate parcel and each personal property account on or before March 1 by all
14manufacturers whose property is assessed under this section. The report form shall
15contain all information deemed considered necessary by the department and shall
16include, without limitation, income and operating statements, fixed asset schedules
17and a report of new construction or demolition. Failure to submit the report shall
18result in denial of any right of redetermination by the state board of assessors or the
19tax appeals commission. If any property is omitted or understated in the assessment
20roll in any of the next 5 previous years, the assessor shall enter the value of the
21omitted or understated property once for each previous year of the omission or
22understatement. The assessor shall designate each additional entry as omitted or
23understated for the year .... of omission or understatement. The assessor shall affix

1a just valuation to each entry for a former year as it should have been assessed
2according to the assessor's best judgment. Taxes shall be apportioned and collected
3on the tax roll for each entry, on the basis of the net tax rate for the year of the
4omission, taking into account credits under s. 79.10, and interest shall be added at
5the rate of 0.0267% per day for the period of time between the date when the form
6is required to be submitted and the date when the assessor affixes the just valuation.
Note: The stricken blank was inserted by 1997 Wis. Act 250, but was rendered
surplusage by the treatment of this provision by 1997 Wis. Act 35.
SB146, s. 157 7Section 157. 71.05 (6) (b) 25. of the statutes is amended to read:
SB146,50,168 71.05 (6) (b) 25. All gains that are not excluded from taxation under subd. 9.,
9on business assets or on assets used in farming, including shares in a corporation or
10trust that meets the standards under s. 182.001 (1), or both, held more than one year,
11that are sold or otherwise disposed of to persons who are related to the seller or
12transferor by blood, marriage or adoption within the 3rd degree of kinship as that
13term is used in s. 852.03 (2)
determined under s. 990.001 (16), as computed under the
14Internal Revenue Code, not including amounts treated as ordinary income for
15federal income tax purposes because of the recapture of depreciation or any other
16reason.
Note: Section 852.03 (2) was repealed by 1997 Wis. Act 188 and is recreated as s.
990.001 (16) by this bill. See also the treatment of s. 990.001 (16) by this bill.
SB146, s. 158 17Section 158. 71.07 (8) (a) 2. of the statutes, as created by 1997 Wisconsin Act
1827
, is reenacted to read:
SB146,50,2219 71.07 (8) (a) 2. If the taxpayer is an individual, the taxpayer files an individual
20return, and has adjusted gross income of at least $30,000 but less than $31,000 in
21the year to which the claim relates, the amount obtained by subtracting from $25
222.5% of the amount by which the taxpayer's adjusted gross income exceeds $30,000.

Note: This provision was inadvertently not included in the printed statute
volumes.
SB146, s. 159 1Section 159. 71.78 (1m), (2) and (3) of the statutes, as created by 1997
2Wisconsin Act 323
, are renumbered 71.78 (1m) (a), (b) and (c) and amended to read:
SB146,51,63 71.78 (1m) (a) No person, except the person who filed the return or claim, may
4inspect a return or claim that is filed under this chapter unless that person does so
5in performing the duties of his or her position. Violation of this subsection paragraph
6by a state employe is grounds for dismissal.
SB146,51,97 (b) If any person is charged with a violation of sub. (1m) par. (a), the secretary
8of revenue shall notify each taxpayer whose return or claim was improperly
9inspected by that person.
SB146,51,1110 (c) Any person who is notified under sub. (2) par. (b) may bring an action for
11damages in regard to the inspection.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b) and conforms
cross-references. Section 71.78 (2) and (3) previously existed.
SB146, s. 160 12Section 160. 71.83 (2) (a) 3m. of the statutes, as created by 1997 Wisconsin Act
13323
, is amended to read:
SB146,51,1614 71.83 (2) (a) 3m. `Browsing in records.' Any person who violates s. 71.78 (1m)
15(a) shall upon conviction be fined not less than $100 nor more than $500 or
16imprisoned for not less than one month nor more than 6 months or both.
Note: Section 71.78 (1m) is renumbered s. 71.78 (1m) (a) by this bill.
SB146, s. 161 17Section 161. 73.0301 (1) (d) 1. of the statutes, as created by 1997 Wisconsin Act
18237
, is amended to read:
SB146,51,1919 73.0301 (1) (d) 1. An approval specified in s. 29.09 (11r) 29.024 (2r).
Note: This bill renumbers s. 29.09 (11r) to be s. 29.024 (2r).
SB146, s. 162 20Section 162. 75.105 (3) of the statutes, as created by 1997 Wisconsin Act 27,
21is amended to read:
SB146,52,5
175.105 (3) Administration. Upon the cancellation of all or a portion of real
2property taxes under sub. (2), the county treasurer shall execute and provide to the
3owner of the property a statement identifying the property for which taxes have been
4cancelled canceled and shall enter on the tax certificate the date upon which the
5taxes were cancelled canceled and the amount of taxes cancelled canceled.
Note: Inserts preferred spelling.
SB146, s. 163 6Section 163. 75.16 (form) of the statutes is amended to read:
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