AB932,40,2115
77.84
(1) Tax roll. The municipal clerk shall enter in a special column or other
16appropriate place on the tax roll the description of each parcel of land designated as
17managed forest land, and shall specify, by the designation "MFL-O" or "MFL-C", the
18acreage of each parcel that is designated open or closed under s. 77.83. The land shall
19be assessed and is subject to review under ch. 70. Except as provided in this
20subchapter, no tax may be levied on managed forest land, except that any building
21on managed forest land is subject to taxation
as personal property under ch. 70.
AB932,41,1524
79.03
(3) (b) 3. "Full valuation" means
the full value of property that is exempt
25under s. 70.11 (39) and (39m) as determined under s. 79.095 (3) plus the full value
1of all taxable property for the preceding year as equalized for state tax purposes,
2except that for municipalities the value of real estate assessed under s. 70.995 is
3excluded. Value increments under s. 66.1105
plus the full value of property that is
4exempt under s. 70.11 (39) and (39m) that would otherwise be part of a value
5increment are included for municipalities but excluded for counties. Environmental
6remediation value increments under s. 66.1106 are included for municipalities and
7counties that create the environmental remediation tax incremental district and are
8excluded for units of government that do not create the district. If property that had
9been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's
10value is assessed under s. 70.10, 30% of that property's full value is included in "full
11valuation" for purposes of the shared revenue payments in the year after the
12assessment under s. 70.10, 65% of that property's full value is included in "full
13valuation" for purposes of the shared revenue payments in the year 2 years after the
14assessment under s. 70.10 and 100% of that property's full value is included in "full
15valuation" for purposes of subsequent shared revenue payments.
AB932, s. 144
16Section
144. 79.03 (3) (b) 4. (intro.) of the statutes is amended to read:
AB932,41,2317
79.03
(3) (b) 4. (intro.) "Local purpose revenues" means the sum of
payments
18under s. 79.095, local general purpose taxes, regulation revenues, revenues for
19services to private parties by a county's or municipality's general operations or
20enterprises, revenue for sanitation services to private parties, special assessment
21revenues, tax base equalization aids
, and, for municipalities only, a proxy for private
22sewer service costs, a proxy for private solid waste and recycling service costs and a
23proxy for retail charges for fire protection purposes. In this subdivision:
AB932, s. 146
1Section
146. 79.10 (1) (dm) of the statutes is amended to read:
AB932,42,52
79.10
(1) (dm) "Principal dwelling" means any dwelling that is used by the
3owner of the dwelling as a primary residence on January 1 of the year preceding the
4allocation of a credit under sub. (9) (bm) and includes improvements that are
5classified, under ch. 70, as taxable real property
or personal property.
AB932,42,128
121.004
(6) Net cost. The "net cost" of a fund means the gross cost of that fund
9minus all nonduplicative revenues and other financing sources of that fund except
10property taxes
, and general aid
, and aid received under s. 79.095 (4). In this
11subsection, "nonduplicative revenues" includes federal financial assistance under
20
12USC 236 to
245, to the extent permitted under federal law and regulations.
AB932,43,217
121.15
(3m) (a) 1. "Partial school revenues" means the sum of state school aids,
18other than the amounts appropriated under s. 20.255 (2) and (cv),
and property taxes
19levied for school districts
and aid paid to school districts under s. 79.095 (4), less the
20amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a school board's
21increasing the services that it provides by adding responsibility for providing a
22service transferred to it from another school board, less the amount of any revenue
23limit increase under s. 121.91 (4) (a) 3., less the amount of any revenue limit increase
24under s. 121.91 (4) (j), less the amount of any revenue limit increase under s. 121.91
25(4) (h), less the amount of any property taxes levied for the purpose of s. 120.13 (19),
1and less an amount equal to 45% of the amount estimated to be paid under s. 119.23
2(4) and (4m).
AB932, s. 150
3Section
150. 121.15 (4) (a) of the statutes is amended to read:
AB932,43,54
121.15
(4) (a) In this subsection, "state aid" has the meaning given in s. 121.90
5(2)
except that it excludes aid paid to school districts under s. 79.095 (4).
AB932, s. 151
6Section
151. 121.90 (2) (intro.) of the statutes is amended to read:
AB932,43,107
121.90
(2) (intro.) "State aid" means aid under ss. 121.08, 121.09 and 121.105
8and subch. VI, as calculated for the current school year on October 15 under s. 121.15
9(4) and including adjustments made under s. 121.15 (4),
and amounts under s. 79.095
10(4) for the current school year, except that "state aid" excludes all of the following:
AB932, s. 152
11Section
152. 174.06 (5) of the statutes is amended to read:
AB932,43,1612
174.06
(5) Records. The listing official shall enter
in the records for personal
13property assessments, or in a separate record, all dogs in the district subject to tax,
14to whom they are assessed, the name, number, sex, spayed or unspayed, neutered or
15unneutered, breed and color of each dog. The listing official shall make in triplicate
16a list of the owners of all dogs assessed.
AB932, s. 153
17Section
153. 174.065 (3) of the statutes is amended to read:
AB932,43,2018
174.065
(3) Collection of delinquent dog license taxes. Delinquent dog
19license taxes may be collected in the same manner as
provided for small claims in
s.
2074.55 and ch. 799
for the collecting of personal property taxes.
AB932, s. 154
21Section
154. 174.08 of the statutes is amended to read:
AB932,44,4
22174.08 License fees paid to county treasurer. Every collecting official shall
23pay all dog license taxes to the town, village or city treasurer or other tax collecting
24officer who shall deduct any additional tax which may have been levied by the
25municipal governing body and pay the remainder to the county treasurer at the time
1settlement is made with the county treasurer for collections of
personal property
2taxes, and shall at the same time report in writing to the county clerk the licenses
3issued. The report shall be in the form prescribed by the department, and the forms
4shall be furnished by the county clerks.
AB932, s. 155
5Section
155. 198.10 (1) of the statutes is amended to read:
AB932,44,116
198.10
(1) Taxable property, taxes. All real property situated in
and all
7personal property the situs of which for purposes of general property taxation is in 8the district shall be subject to taxation in and by the district for a direct annual tax
9sufficient to pay the interest on any indebtedness of the district, and to pay and
10discharge the principal of the indebtedness within 20 years from the time of
11contracting the indebtedness.
AB932, s. 156
12Section
156. 200.13 (2) of the statutes is amended to read:
AB932,44,2213
200.13
(2) Tax levy. The commission may levy a tax upon the taxable property
14in the district as equalized by the department of revenue for state purposes for the
15purpose of carrying out and performing duties under this subchapter but the amount
16of any such tax in excess of that required for maintenance and operation and for
17principal and interest on bonds or promissory notes shall not exceed, in any one year,
18one mill for each dollar of the district's equalized valuation, as determined under s.
1970.57. The tax levy may be spread upon the respective real
estate and personal 20property tax rolls of the city, village and town areas included in the district taxes, and
21shall not be included within any limitation on county or municipality taxes. Such
22moneys when collected shall be paid to the treasurer of such district.
AB932, s. 157
23Section
157. 815.18 (3) (intro.) of the statutes is amended to read:
AB932,45,3
1815.18
(3) Exempt property. (intro.) The debtor's interest in or right to receive
2the following property is exempt, except as specifically provided in this section and
3ss.
70.20 (2), 71.91 (5m) and (6)
, 74.55 (2) and 102.28 (5):
AB932, s. 158
4Section
158. 978.05 (6) (a) of the statutes is amended to read:
AB932,45,175
978.05
(6) (a) Institute, commence or appear in all civil actions or special
6proceedings under and perform the duties set forth for the district attorney under ss.
717.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1),
70.36, 103.50 (8), 103.92 (4), 109.09,
8343.305 (9) (a), 453.08, 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
9946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
10with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
11938 as the judge may request and perform all appropriate duties and appear if the
12district attorney is designated in specific statutes, including matters within chs. 782,
13976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
14of the county board to designate, under s. 48.09 (5), that the corporation counsel
15provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
16or 938.09 (6), the district attorney as an appropriate person to represent the interests
17of the public under s. 48.14 or 938.14.
AB932,45,1919
(1) This act first applies to the property tax assessments as of January 1, 2005.