AB755,4,87 70.05 (5) (a) 3. "Major class of property" means any class of property that
8includes more than 5% 15% of the full value of the taxation district.
AB755, s. 3 9Section 3. 70.05 (5) (d) of the statutes is amended to read:
AB755,5,410 70.05 (5) (d) If the department of revenue determines that the assessed value
11of each major class of property of a taxation district, including 1st class cities, has not
12been established within 10% of the full value of the same major class of property
13during the same year at least once during the 4-year 3-year period consisting of the
14current year and the 3 2 preceding years, the department shall notify the clerk of the
15taxation district of its intention to proceed under par. (f) (g) if the taxation district's

1assessed value of each major class of property for the subsequent year is not within
210% of the full value of the same major class of property. The department's notice
3shall be in writing and mailed to the clerk of the taxation district on or before
4November 1 of the year of the determination.
AB755, s. 4 5Section 4. 70.05 (5) (f) of the statutes is repealed.
AB755, s. 5 6Section 5. 70.05 (5) (g) of the statutes is amended to read:
AB755,5,157 70.05 (5) (g) If, in both the year after the year in which a the clerk of a taxation
8district's assessment staff participates in the program under s. 73.08 and in the next
9year
district receives notice from the department under par. (d), the department of
10revenue determines that the assessed value of each major class of property is not
11within 10% of the full value of the same major class of property, the department shall
12order special supervision under s. 70.75 (3) for that taxation district for the
13succeeding year's assessment. That order shall be in writing and shall be mailed to
14the clerk of the taxation district on or before November 1 of the year of the
15determination.
AB755, s. 6 16Section 6. 70.36 (1m) of the statutes, as affected by 2001 Wisconsin Act 16, is
17amended to read:
AB755,5,2118 70.36 (1m) Any person, firm or corporation that fails to include information on
19property that is exempt under s. 70.11 (39) and (39m) on the report under s. 70.35
20shall forfeit pay to the department of revenue $10 for every $100 $1,000 or major
21fraction thereof that is not reported.
AB755, s. 7 22Section 7. 70.36 (2) of the statutes is amended to read:
AB755,6,623 70.36 (2) It is hereby made the duty of the district attorney of any county, upon
24complaint made to the district attorney by the assessor or by a member of the board
25of review of the assessment district in which it is alleged that property has been so

1withheld from the knowledge of such assessor or board of review, or not included in
2any return required by s. 70.35, to investigate the case forthwith and bring an action
3in the name of the state against the person, firm, or corporation so complained of.
4All Except as provided in sub. (1m), forfeitures collected under the provisions of this
5section shall be paid into the treasury of the taxation district in which such property
6had its situs for taxation.
AB755, s. 8 7Section 8. 70.365 of the statutes is renumbered 70.365 (1) and amended to
8read:
AB755,7,29 70.365 (1) When Except as provided under sub. (2), when the assessor assesses
10any taxable real property, or any improvements taxed as personal property under s.
1177.84 (1), and arrives at a different total than the assessment of it for the previous
12year, the assessor shall notify the person assessed if the address of the person is
13known to the assessor, otherwise the occupant of the property. The notice shall be
14in writing and shall be sent by ordinary mail at least 15 days before the meeting of
15the board of review or before the meeting of the board of assessors in 1st class cities
16and in 2nd class cities that have a board of assessors under s. 70.075 and shall
17contain the amount of the changed assessment and the time, date, and place of the
18meeting of the local board of review or of the board of assessors. However, if the
19assessment roll is not complete, the notice shall be sent by ordinary mail at least 15
20days prior to the date to which the board of review has adjourned. The assessor shall
21attach to the assessment roll a statement that the notices required by this section
22have been mailed, and failure to receive the notice shall not affect the validity of the
23changed assessment, the resulting changed tax, the procedures of the board of review
24or of the board of assessors, or the enforcement of delinquent taxes by statutory
25means. The secretary of revenue shall by rule prescribe the form of the notice

1required under this section. The form shall include information notifying the
2taxpayer of the procedures to be used to object to the assessment.
AB755, s. 9 3Section 9. 70.365 (2) of the statutes is created to read:
AB755,7,64 70.365 (2) An assessor shall not send a notice under sub. (1), if the change of
5assessment is made by the assessor with the property owner's consent and while the
6assessment roll is available for examination under s. 70.45.
AB755, s. 10 7Section 10. 70.75 (1) (a) 1. of the statutes is amended to read:
AB755,7,198 70.75 (1) (a) 1. The owners of taxable property in any taxation district, other
9than an assessment district within the corporate limits of any 1st class city, whose
10property has an aggregate assessed valuation of not less than 5% of the assessed
11valuation of all of the property in the district according to the assessment that is
12sought to be corrected, may submit to the department of revenue a written petition
13concerning the assessed valuation of their property that is postmarked by February
1415 of the year following the year of the assessment that is sought to be corrected
.
15Subject to subd. 2. and sub. (1m), if the department finds that the assessment of
16property in the taxation district is not in substantial compliance with the law and
17that the interest of the public will be promoted by a reassessment, the department
18may order a reassessment of all or of any part of the taxable property in the district
19to be made by one or more persons appointed for that purpose by the department.
AB755, s. 11 20Section 11. 73.08 of the statutes is repealed.
AB755, s. 12 21Section 12. 73.09 (4) (c) of the statutes is amended to read:
AB755,8,522 73.09 (4) (c) Recertification is contingent upon submission of a notarized an
23application for renewal, at least 60 days before the expiration date of the current
24certificate, attesting to the completion of the requirements specified in par. (b). The
25department of revenue may, for good cause, accept an application for renewal up to

1one year after the expiration date of the current certificate, if the applicant has
2satisfied the meeting-attendance requirements specified in par. (b).
Persons
3applying for renewal on the basis of attendance at the meetings called by the
4department under s. 73.06 (1) and by meeting continuing education requirements
5shall submit a $20 recertification fee with their applications.
AB755, s. 13 6Section 13. 75.521 (7) (a) 1. of the statutes is amended to read:
AB755,8,137 75.521 (7) (a) 1. That the lands in which such person is interested, described
8in such list of tax liens, were not liable to taxation, special assessment, special
9charge, or special tax at the time the tax, special assessment, special charge, or
10special tax for the nonpayment of which the tax lien arises, was levied and, for an
11allegation that lands were exempt from taxation, except an allegation that the lands
12were exempt under s. 70.11 (21) (a) or (27), that the person complied with s. 74.35
13with respect to the lands
.
AB755, s. 14 14Section 14. 75.521 (10) of the statutes is amended to read:
AB755,9,515 75.521 (10) Contested issues and trial thereof. If a duly verified answer is
16served upon the county treasurer within the period mentioned in sub. (7), the court
17shall hear and determine the issues raised by the petition and answer in the same
18manner and under the same rules as it hears and determines civil actions, except as
19in this section otherwise provided. Upon such trial, proof that such tax, special
20assessment, special charge, or special tax, together with any interest or penalty
21which may have been due was paid,; or that the property was not subject to tax,
22special assessment, special charge, or special tax , and, for property that is alleged
23to be exempt from taxation, except property that is alleged to be exempt under s.
2470.11 (21) (a) or (27), that the answering defendant complied with s. 74.35 with
25respect to the property;
or that such tax lien is barred by the statute of limitations,

1shall constitute a complete defense. Whenever an answer is interposed as herein
2provided, there shall be a severance of the proceeding as to any parcel or parcels of
3land in which such answering defendant has any right, title, or interest as alleged
4in his or her answer, and as to the other parcels in such list, the proceeding shall
5proceed as provided in sub. (8).
AB755, s. 15 6Section 15. 75.521 (12) (a) of the statutes is amended to read:
AB755,9,187 75.521 (12) (a) The county need not plead or prove the various steps,
8proceedings, and notices for the assessment and levy of the taxes, assessments, or
9other lawful charges against the lands set forth in the list of tax liens and all such
10taxes, assessments, or other lawful charges and the lien thereof shall be presumed
11to be valid. A defendant alleging any jurisdictional defect or invalidity in the tax,
12special assessment, special charge, or special tax, because of which said land was not
13liable to taxation, special assessment, or other lawful charge, must particularly
14specify in the defendant's answer such jurisdictional defect or invalidity and must
15affirmatively establish such defense and, for a defendant alleging that lands are
16exempt from taxation, except lands that are alleged to be exempt under s. 70.11 (21)
17(a) or (27), must particularly specify such allegation and affirmatively establish
18compliance with s. 74.35 with respect to the lands
.
AB755, s. 16 19Section 16. 75.521 (14a) of the statutes is amended to read:
AB755,9,2520 75.521 (14a) Damages. Any person who was the owner of any right, title, or
21interest in land which was lost by judgment of foreclosure as provided in this section
22may within 2 years from the date of entry of such judgment, in the cases hereinafter
23mentioned other than fraud and within 6 years in the case of fraud, commence an
24action in the circuit court against the county to recover the fair market value of the
25person's interest therein at the date of entry of said judgment of foreclosure in rem.

1If the court determines that such person's right, title, and interest in said land was
2unjustly foreclosed and lost because said person's interest in such lands was not
3subject to taxation, special assessment, special charge, or special tax at the time of
4the levy of the tax, assessment, or charge, for nonpayment of which said lands were
5foreclosed and, for lands that were exempt from taxation, except lands that were
6exempt under s. 70.11 (21) (a) or (27), the person complied with s. 74.35 with respect
7to the lands
, or that in fact such tax, special assessment, special charge, or special
8tax was paid by said owner, or that the tax lien upon which the judgment of
9foreclosure in rem was based was barred by the statute of limitations, or if such
10person lost said property through fraud without fault on his or her part, the court
11shall determine the fair market value of said land or of said person's interest therein
12as hereinabove set forth. The fair market value shall not exceed the amount arrived
13at by dividing the assessed valuation of such lands in the year in which such
14judgment in rem was entered by the percentage ratio of real estate assessments
15prevailing for the taxing district in which the lands were located as set forth in the
16equalization for state tax purposes of the same year. The court shall award judgment
17to such plaintiff in such amount, together with reasonable attorney fees to be fixed
18by the court, and the plaintiff's costs and disbursements of such action. The amount
19awarded the plaintiff shall be reduced by the total amount due, as of the date of entry
20of such judgment, for all current taxes and upon all tax certificates held by the county
21on such date that the court shall find were valid. Upon payment of the judgment the
22county may charge back as a tax to any taxing district the amount which that such
23district received from the county in payment of taxes and interest on said land either
24by distribution of proceeds of sale thereof by the county or through other payment
25by the county to the extent that it exceeds the amount distributable to such district

1had the same been based upon the payment of the taxes and interest found by the
2court to be properly payable at the time of the entry of the judgment of foreclosure
3and applied in reduction of the amount awarded to the plaintiff hereunder.
AB755, s. 17 4Section 17. 79.095 (3) of the statutes, as affected by 2001 Wisconsin Act 16,
5is amended to read:
AB755,11,196 79.095 (3) Review by department. The department shall adjust each rate
7reported under sub. (2) (b) to a full-value rate. The department shall review and
8correct the information submitted under sub. (2) (a), shall determine the full value
9of all of the property reported under sub. (2) (a) and of all the property under s. 70.995
10(12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value
11of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the
12jurisdiction. To review and correct the information submitted under sub. (2) (a), the
13department may audit returns that are submitted under s. 70.35 regarding property
14that is exempt under s. 70.11 (39) and (39m).
The department shall adjust the full
15value that is reported to taxing jurisdictions under this subsection in the year after
16an error occurs or a value has been changed due to an appeal. All disputes between
17the department and municipalities about the value of the property reported under
18sub. (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the
19procedures under s. 70.995 (8).
AB755, s. 18 20Section 18. 79.095 (4) of the statutes, as affected by 2001 Wisconsin Act 16,
21is amended to read:
AB755,12,522 79.095 (4) Payment. The department shall calculate the payments due each
23taxing jurisdiction under this section by multiplying the full value as of the January
241 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m)
25and that is located in the jurisdiction by the full-value gross tax rate of the

1jurisdiction for the preceding year. The department shall adjust the payments due
2each taxing jurisdiction under this section to reflect the results of an audit under sub.
3(3).
The department shall certify the amount of the payment due each taxing
4jurisdiction to the department of administration, which shall make the payments on
5or before the first Monday in May.
AB755, s. 19 6Section 19. Initial applicability.
AB755,12,87 (1) The treatment of section 70.05 (5) (d) and (g) of the statutes first applies to
8the property tax assessments as of January 1, 2004.
AB755,12,119 (2) The treatment of section 70.75 (1) (a) 1. of the statutes, the renumbering and
10amending of section 70.365 of the statutes, and the creation of section 70.365 (2) of
11the statutes first apply to the property tax assessments as of January 1, 2001.
AB755,12,1312 (3) The treatment of section 73.09 (4) (c) of the statutes first applies to
13certifications that expire on January 1, 2002.
AB755,12,1514 (4) The treatment of section 75.521 (7) (a) 1., (10), (12) (a), and (14a) of the
15statutes first applies to petitions that are filed on the effective date of this subsection.
AB755,12,1816 (5) The treatment of sections 70.36 (1m) and (2) and 79.095 (3) and (4) of the
17statutes first applies to the payments to taxing jurisdictions that are due on or before
18the first Monday in May 2002.
AB755,12,1919 (End)
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