SB44,672,64 70.64 (3) Form of appeal. (intro.) To accomplish an appeal there shall be filed
5with the office of the commissioner of tax appeals commission on or before October
615 an appeal in writing setting forth:
SB44, s. 1548 7Section 1548. 70.64 (3) (a) of the statutes is amended to read:
SB44,672,108 70.64 (3) (a) That the county or taxation district, naming the same, appeals to
9the office of the commissioner of tax appeals commission from the assessment made
10by the department of revenue under s. 70.57, specifying the date of such assessment.
SB44, s. 1549 11Section 1549. 70.64 (4) of the statutes is amended to read:
SB44,672,1912 70.64 (4) Certified copies. Upon the filing of such appeal, the clerk of the
13county or taxation district, without delay, shall prepare certified copies of it, together
14with certified copies of the value established by the department of revenue from
15which the appeal is taken and a complete list showing the clerk of each taxation
16district within the county and the post-office address of each. The clerk shall mail
17by certified mail 4 sets of certified copies to the office of the commissioner of tax
18appeals commission and one set of the copies to the department of revenue, the
19county clerk and the clerk of each taxation district within the county.
SB44, s. 1550 20Section 1550. 70.64 (5) of the statutes is amended to read:
SB44,673,1621 70.64 (5) Appearance. Not later than 30 days after the clerk of the county or
22taxation district has mailed the certified copies, unless the time is extended by order
23of the office of the commissioner of tax appeals commission, any county, town, city
24or village may cause an appearance to be entered in its behalf before the commission
25office of the commissioner in support of the appeal and uniting with the appellant for

1the relief demanded; and by verified petition or statement showing grounds therefor
2may apply for other or further review and redetermination than that demanded in
3the appeal. Within the same time the county, town, city or village in the county may
4in the same manner have its appearance entered in opposition to the appeal and to
5the relief demanded. Such appearances shall be authorized in the manner for
6authorizing an appeal under sub. (2). When so authorized the interests of the county,
7town, city or village authorizing it shall be in the charge of the chairperson, mayor
8or president thereof unless otherwise directed by the body authorizing such
9appearance; and attorneys may be employed in that behalf. In such appearances any
102 or more of the towns, cities and villages of the county may join if united in support
11of or in opposition to the appeal. Four copies of each appearance, petition or
12statement mentioned in this subsection shall be filed in the offices of the office of the
13commissioner of
tax appeals commission and a copy of each mailed by certified mail
14to the department of revenue, to the county clerk, and to the clerk of each town, city
15and village within the county, and a copy to the attorney authorized to appear on
16behalf of the county or any town, city or village within the county.
SB44, s. 1551 17Section 1551. 70.64 (6) of the statutes is amended to read:
SB44,674,1618 70.64 (6) Hearing. As soon as practicable, the commission office of the
19commissioner of tax appeals
shall set a time and place for preliminary hearing of
20such appeal. At least 10 days before the time set for such hearing, the commission
21office of the commissioner of tax appeals shall cause notice thereof to be mailed by
22certified mail to the county clerk and to the attorney or the clerk of each town, city
23and village in whose behalf an appearance has been entered in the matter of such
24appeal, and to the clerk of each town, city or village which has not appeared, and mail
25a like notice to the clerk of the taxation district taking such appeal and to the

1department of revenue. The department of revenue shall be prepared to present to
2the commission office of the commissioner of tax appeals at such time during the
3course of the hearings as the commission office requires, the full value of all property
4subject to general property taxation in each town, village and city of the county, as
5determined by the department according to s. 70.57 (1) or in the case of a complaint
6by a taxation district under a county assessor such information as the department
7has in its possession. Said hearing may be adjourned, in the discretion of the office
8of the commissioner of
tax appeals commission, as often and to such times and places
9as may be necessary in order to determine the facts. If satisfied that no substantial
10injustice has been done in the taxation district assessment appealed from, the
11commission office of the commissioner of tax appeals in its discretion may dismiss
12such appeal. If satisfied that substantial injustice has been done in the taxation
13district assessment, the commission office of the commissioner of tax appeals shall
14determine to revalue any or all of the taxation districts in the county, which it deems
15necessary, in a manner which in its judgment is best calculated to secure substantial
16justice.
SB44, s. 1552 17Section 1552. 70.64 (7) of the statutes is amended to read:
SB44,675,1118 70.64 (7) Redetermination. The commission office of the commissioner of tax
19appeals
shall then proceed to redetermine the value of the taxable general property
20in such of the taxation districts in the county as it deems necessary. It may include
21in such redetermination other taxation districts than first determined upon and may
22include all of the taxation districts in said county, if at any time during the progress
23of its investigations or revaluations it is satisfied that such course is necessary in
24order to accomplish substantial justice and to secure relative equality as between all
25the taxation districts in such county. It shall make careful investigation of the value

1of taxable general property in the several taxation districts to which such review and
2redetermination shall extend, in any manner which in its judgment is best calculated
3to obtain the fair, full value of such property. The commission office of the
4commissioner of tax appeals
may employ such experts and other assistants as may
5be necessary, and fix their compensation. In making such investigations the
6commission office of the commissioner of tax appeals and all persons employed
7therein by the commission office shall have all the authority possessed by assessors
8so far as applicable, including authority to administer oaths and to examine property
9owners and witnesses under oath as to the quantity and value of the property subject
10to assessment belonging to any person or within any taxation district to which the
11investigation shall extend.
SB44, s. 1553 12Section 1553. 70.64 (8) of the statutes is amended to read:
SB44,675,2213 70.64 (8) Hearing. The commission office of the commissioner of tax appeals
14may at any time before its final determination appoint a time and place at which it
15will hear evidence and arguments relevant to the matters under consideration upon
16such appeal. The time to be devoted to such hearings may be limited as the
17commission office of the commissioner of tax appeals directs. At least 10 days before
18the time fixed for such hearings, the commission office of the commissioner of tax
19appeals
shall cause notice thereof to be mailed by certified mail to the county clerk
20and to the attorney or other representative of each town, city and village in whose
21behalf an appearance has been entered in the matter of such appeal, and a like copy
22to the department of revenue.
SB44, s. 1554 23Section 1554. 70.64 (9) of the statutes is amended to read:
SB44,676,824 70.64 (9) Testimony. The office of the commissioner of tax appeals commission
25may take testimony. Witnesses summoned at the instance of said commission the

1office of the commissioner of tax appeals
shall be compensated at the rates provided
2by law for witnesses in courts of record, the same to be audited and paid the same
3as other claims against the state, upon the certificate of said commission the office
4of the commissioner of tax appeals
. If any property owner or other person makes any
5false statement to said commission the office of the commissioner of tax appeals or
6to any person employed by it upon any matter under investigation that person shall
7be subject to all the forfeitures and penalties imposed by law for false statements to
8assessors and boards of review.
SB44, s. 1555 9Section 1555. 70.64 (10) of the statutes is amended to read:
SB44,676,2210 70.64 (10) Determination. The office of the commissioner of tax appeals
11commission shall make its determination upon such appeal without unreasonable
12delay and shall file a copy thereof in the office of the county clerk and mail by certified
13mail a like copy to the department of revenue and to the clerk and attorney of the
14taxation district appealing, and a copy to the clerk and attorney of each taxation
15district having appeared. In such determination the commission office of the
16commissioner of tax appeals
shall set forth the relative value of the taxable general
17property in each town, city and village of such county as found by them, and what
18sum, if any, shall be added to or deducted from the aggregate value of taxable
19property in each such taxation district as fixed in the determination of the
20department of revenue from which such appeal was taken in order to produce a
21relatively just and equitable taxation district assessment. Such determination shall
22be final.
SB44, s. 1556 23Section 1556. 70.64 (11) of the statutes is amended to read:
SB44,677,1824 70.64 (11) Computation. The determination of the commission office of the
25commissioner of tax appeals
shall not affect the validity of taxes apportioned in

1accordance with the taxation district assessment from which such appeal was taken;
2but if it is determined upon such appeal that such taxation district assessment is
3relatively unequal, such inequality shall be remedied and compensated in the
4apportionment of state and county taxes in such county next following the
5determination of said commission the office of the commissioner of tax appeals in the
6following manner: Each town, city and village whose valuation in such taxation
7district assessment was determined by said commission the office of the
8commissioner of tax appeals
to be relatively too high shall be credited a sum equal
9to the amount of taxes charged to it upon such unequal assessment in excess of the
10amount equitably chargeable thereto according to the determination of the
11commission office of the commissioner of tax appeals; and each town, city and village
12whose valuation in such taxation district assessment was determined by said
13commission
the office of the commissioner of tax appeals to be relatively too low shall
14be charged, in addition to all other taxes, a sum equal to the difference between the
15amount charged thereto upon such unequal assessment and the amount which
16should have been charged thereto according to the determination of the commission
17office of the commissioner of tax appeals. The department of revenue shall aid the
18county clerk in making proper computations.
SB44, s. 1557 19Section 1557. 70.64 (12) of the statutes is amended to read:
SB44,678,1920 70.64 (12) Expenses. The office of the commissioner of tax appeals commission
21shall transmit to the county clerk with its determination on such appeal a statement
22of all expenses incurred therein by or at the instance of the commission office of the
23commissioner of tax appeals
, which shall include the actual expenses of the
24commission office of the commissioner of tax appeals and regular employees of the
25commission office, the compensation and actual expenses of all other persons

1employed by it and the fees of officers employed and witnesses summoned at its
2instance. A duplicate of such statement shall be filed in the office of the department
3of administration. Such expenses shall be audited upon the certificate of the
4commission office of the commissioner of tax appeals, and paid out of the state
5treasury, in the first instance, as other claims against the state are audited and paid.
6The amount of such expenses shall be a special charge against such county and shall
7be included in the next apportionment and certification of state taxes and charges,
8and collected from such county, as other special charges are certified and collected.
9Unless otherwise directed by the commission office of the commissioner of tax
10appeals
in its determination upon such appeal, the county clerk, in the next
11apportionment of state and county taxes, shall apportion the amount of such special
12charges to and among the towns, cities and villages in such county whose relative
13valuations were increased in the determination of the commission office of the
14commissioner of tax appeals
in proportion to the amount of such increase in each of
15them respectively. The apportionment of such expenses shall be set forth in the
16determination of the commission office of the commissioner of tax appeals. The
17amount so apportioned to each such town, city and village shall be charged upon its
18tax roll and shall be collected and paid over to the county treasurer as other state
19taxes and special charges are collected and paid.
SB44, s. 1558 20Section 1558. 70.99 (3) (a) of the statutes is amended to read:
SB44,679,421 70.99 (3) (a) The state department of employment relations administration
22shall recommend a reasonable salary range for the county assessor for each county
23based upon pay for comparable work or qualifications in that county. If, by
24contractual agreement under s. 66.0301, 2 or more counties join to employ one county
25assessor with the approval of the secretary of revenue, the department of

1employment relations administration shall recommend a reasonable salary range
2for the county assessor under the agreement. The department of revenue shall assist
3the county in establishing the budget for the county assessor's offices, including the
4number of personnel and their qualifications, based on the anticipated workload.
SB44, s. 1559 5Section 1559. 70.995 (title) of the statutes is amended to read:
SB44,679,6 670.995 (title) State assessment Assessment of manufacturing property.
SB44, s. 1560 7Section 1560. 70.995 (4) of the statutes is amended to read:
SB44,680,48 70.995 (4) Whenever real property or tangible personal property is used for
9one, or some combination, of the processes mentioned in sub. (3) and also for other
10purposes, the
The department of revenue, if satisfied that there is substantial use
11in one or some combination of such processes, may assess the
shall establish
12standards and procedures for the assessment of
property under this section. For all
13purposes of this section the department of revenue shall have sole discretion for the
14determination of what is substantial use and what description of real property or
15what unit of tangible personal property shall constitute "the property" to be included
16for assessment purposes, and, in connection herewith, the department may include
17in a real property unit, real property owned by different persons. Vacant property
18designed for use in manufacturing, assembling, processing, fabricating, making or
19milling tangible property for profit may be assessed under this section or under s.
2070.32 (1), and the period of vacancy may not be the sole ground for making that
21determination. In those specific instances where a portion of a description of real
22property includes manufacturing property rented or leased and operated by a
23separate person which does not satisfy the substantial use qualification for the entire
24property, the local assessor shall assess the entire real property description and all
25personal property not exempt under s. 70.11 (27). The applicable portions of the

1standard manufacturing property report form under sub. (12) as they relate to
2manufacturing machinery and equipment shall be submitted by such person
and
3shall publish such standards and procedures in the property tax assessment manual
4provided under s. 73.03 (2a)
.
SB44, s. 1561 5Section 1561. 70.995 (5) of the statutes is amended to read:
SB44,680,156 70.995 (5) The department of revenue taxation district assessor of the taxation
7district in which the property is located
shall assess all property of manufacturing
8establishments included under subs. (1) and (2) as of the close of January 1 of each
9year, if on or before March 1 of that year the department has classified the property
10as manufacturing or the owner of the property has requested, in writing, that the
11department make such a classification and the department later does so. A change
12in ownership, location, or name of the manufacturing establishment does not
13necessitate a new request
. In assessing lands from which metalliferous minerals are
14being extracted and valued for purposes of the tax under s. 70.375, the value of the
15metalliferous mineral content of such lands shall be excluded.
SB44, s. 1562 16Section 1562. 70.995 (6) of the statutes is repealed.
SB44, s. 1563 17Section 1563. 70.995 (7) (a) of the statutes is renumbered 70.995 (7) and
18amended to read:
SB44,681,219 70.995 (7) Each manufacturing property assessed by The taxation district
20assessor shall notify
the department of revenue shall be entered of all manufacturing
21property located and assessed in the taxation district and the department shall enter
22such property
on a state manufacturing property assessment roll for each
23municipality that has manufacturing property as set forth in subs. (1) and (2).
24Notification of the individual manufacturing property assessments contained in the

1roll shall be furnished by the department to the municipal clerk
that identifies all
2such property by the municipality in which the property is located
.
SB44, s. 1564 3Section 1564. 70.995 (7) (b) of the statutes is repealed.
SB44, s. 1565 4Section 1565. 70.995 (8) (a) of the statutes is amended to read:
SB44,682,75 70.995 (8) (a) The secretary of revenue shall establish a state board of
6assessors, which shall be comprised of the members of the department of revenue
7whom the secretary designates. The state board of assessors shall investigate any
8objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state
9board of assessors, after having made the investigation, shall notify the person
10assessed or the person's agent and the appropriate municipality of its determination
11by 1st class mail or electronic mail. Beginning with objections filed in 1989, the state
12board of assessors shall make its determination on or before April 1 of the year after
13the filing. If the determination results in a refund of property taxes paid, the state
14board of assessors shall include in the determination a finding of whether the refund
15is due to false or incomplete information supplied by the person assessed. The person
16assessed or the municipality having been notified of the determination of the state
17board of assessors shall be deemed to have accepted the determination unless the
18person or municipality files a petition for review with the clerk of the office of the
19commissioner of
tax appeals commission as provided in s. 73.01 (5) and the rules of
20practice promulgated by the commission office of the commissioner of tax appeals.
21If an assessment is reduced by the state board of assessors, the municipality affected
22may file an appeal seeking review of the reduction, or may, within 30 days after the
23person assessed files a petition for review, file a cross-appeal, before the office of the
24commissioner of
tax appeals commission even though the municipality did not file
25an objection to the assessment with the board. If the board does not overrule a

1change from assessment under this section to assessment under s. 70.32 (1), the
2affected municipality may file an appeal before the tax appeals commission.
If an
3assessment is increased by the board, the person assessed may file an appeal seeking
4review of the increase, or may, within 30 days after the municipality files a petition
5for review, file a cross-appeal, before the commission office of the commissioner of
6tax appeals
even though the person did not file an objection to the assessment with
7the board.
SB44, s. 1566 8Section 1566. 70.995 (8) (b) 1. of the statutes is renumbered 70.995 (8) (b) and
9amended to read:
SB44,682,2510 70.995 (8) (b) The department of revenue taxation district in which the
11manufacturing property is located
shall annually notify each manufacturer assessed
12under this section and the municipality in which the manufacturing property is
13located
of the full value of all real and personal property owned by the manufacturer
14that is located in the taxation district. The notice shall be in writing and shall be sent
15by 1st class mail or electronic mail. In addition, the notice shall specify that
16objections to valuation, amount, or taxability must be filed with the state board of
17assessors within 60 days of issuance of the notice of assessment, that objections to
18a change from assessment under this section to assessment under s. 70.32 (1) must
19be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d)
20must be paid and that the objection is not filed until the fee is paid. A statement shall
21be attached to the assessment roll indicating that the notices required by this section
22have been mailed and failure to receive the notice does not affect the validity of the
23assessments, the resulting tax on real or personal property, the procedures of the
24office of the commissioner of tax appeals commission or of the state board of
25assessors, or the enforcement of delinquent taxes by statutory means.
SB44, s. 1567
1Section 1567. 70.995 (8) (b) 2. of the statutes is repealed.
SB44, s. 1568 2Section 1568. 70.995 (8) (c) 1. of the statutes is amended to read:
SB44,683,173 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
4from assessment under this section to assessment under s. 70.32 (1) of property shall
5be first made in writing on a form prescribed by the department of revenue that
6specifies that the objector shall set forth the reasons for the objection, the objector's
7estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
8estimate of the correct assessment. An objection shall be filed with the state board
9of assessors within the time prescribed in par. (b) 1. A $45 fee shall be paid when the
10objection is filed unless a fee has been paid in respect to the same piece of property
11and that appeal has not been finally adjudicated. The objection is not filed until the
12fee is paid. Neither the state board of assessors nor the office of the commissioner
13of
tax appeals commission may waive the requirement that objections be in writing.
14Persons who own land and improvements to that land may object to the aggregate
15value of that land and improvements to that land, but no person who owns land and
16improvements to that land may object only to the valuation of that land or only to the
17valuation of improvements to that land.
SB44, s. 1569 18Section 1569. 70.995 (8) (c) 2. of the statutes is amended to read:
SB44,683,2419 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file
20supplemental information to support the manufacturer's objection within 60 days
21from the date the objection is filed. The state board of assessors shall notify the
22municipality taxation district in which the manufacturer's property is located of
23supplemental information filed by the manufacturer under this subdivision, if the
24municipality taxation district has filed an appeal related to the objection.
SB44, s. 1570 25Section 1570. 70.995 (8) (d) of the statutes is repealed.
SB44, s. 1571
1Section 1571. 70.995 (8) (dm) of the statutes is amended to read:
SB44,684,32 70.995 (8) (dm) The department shall refund filing fees paid under par. (c) 1.
3or (d) if the appeal in respect to the fee is denied because of lack of jurisdiction.
SB44, s. 1572 4Section 1572. 70.995 (8) (e) of the statutes is amended to read:
SB44,684,125 70.995 (8) (e) Upon completion of and review by the office of the commissioner
6of
tax appeals commission and receipt of the statement of assessments required
7under s. 70.53, the department of revenue shall be responsible for equating all
8full-value manufacturing property assessments entered in the manufacturing
9property assessment roll to the general level of assessment of all other property
10within the individual taxation district. Thereafter, the manufacturing property
11assessment roll shall be delivered to the municipal clerk and annexed to the
12municipal assessment roll containing all other property.
SB44, s. 1573 13Section 1573. 70.995 (9) of the statutes is amended to read:
SB44,684,1614 70.995 (9) Any aggrieved party may appeal a determination by the office of the
15commissioner of
tax appeals commission under sub. (8) to the circuit court for Dane
16County under s. 73.015.
SB44, s. 1574 17Section 1574. 70.995 (10) of the statutes is amended to read:
SB44,684,2118 70.995 (10) Municipalities, and counties with a county assessor system,
19Taxation districts shall have access to all manufacturing property for the purpose of
20making appraisals of valuation of such property and may employ appraisal
21personnel, who need not be certified under s. 70.05 (4), for such purpose.
SB44, s. 1575 22Section 1575. 70.995 (11) of the statutes is repealed.
SB44, s. 1576 23Section 1576. 70.995 (12) (a) of the statutes is amended to read:
SB44,685,2124 70.995 (12) (a) The department of revenue shall prescribe a standard
25manufacturing property report form that shall be submitted annually to the taxation

1district in which the property is located
for each real estate parcel and each personal
2property account on or before March 1 by all manufacturers whose property is
3assessed under this section. The report form shall contain all information considered
4necessary by the department and shall include, without limitation, income and
5operating statements, fixed asset schedules and a report of new construction or
6demolition. Failure to submit the report shall result in denial of any right of
7redetermination by the state board of assessors or the office of the commission of tax
8appeals commission. If any property is omitted or understated in the assessment roll
9in any of the next 5 previous years, the assessor shall enter the value of the omitted
10or understated property once for each previous year of the omission or
11understatement. The assessor shall affix a just valuation to each entry for a former
12year as it should have been assessed according to the assessor's best judgment. Taxes
13shall be apportioned and collected on the tax roll for each entry, on the basis of the
14net tax rate for the year of the omission, taking into account credits under s. 79.10.
15In the case of omitted property, interest shall be added at the rate of 0.0267% per day
16for the period of time between the date when the form is required to be submitted and
17the date when the assessor affixes the just valuation. In the case of underpayments
18determined after an objection under s. 70.995 (8) (d), interest shall be added at the
19average annual discount interest rate determined by the last auction of 6-month
20U.S. treasury bills before the objection per day for the period of time between the date
21when the tax was due and the date when it is paid.
SB44, s. 1577 22Section 1577. 70.995 (12) (b) of the statutes is amended to read:
SB44,686,223 70.995 (12) (b) The department of revenue taxation district shall allow an
24extension to April 1 of the due date for filing the report forms required under par. (a)

1if a written application for an extension, stating the reason for the request, is filed
2with the department on or before March 1.
SB44, s. 1578 3Section 1578. 70.995 (12) (c) of the statutes is amended to read:
SB44,686,164 70.995 (12) (c) Unless the taxpayer shows that the failure is due to reasonable
5cause, if a taxpayer fails to file any form required under par. (a) for property that the
6department of revenue was assessed during under this section in the previous year
7by the due date or by any extension of the due date that has been granted, the
8taxpayer shall pay to the department of revenue taxation district in which the
9property is located
a penalty of $25 if the form is filed 1 to 10 days late; $50 or 0.05%
10of the previous year's assessment, whichever is greater, but not more than $250, if
11the form is filed 11 to 30 days late; and $100 or 0.1% of the previous year's
12assessment, whichever is greater, but not more than $750, if the form is filed more
13than 30 days late. Penalties are due 30 days after they are assessed and are
14delinquent if not paid on or before that date. The department taxation district may
15refund all or part of any penalty it assesses under this paragraph if it finds
16reasonable grounds for late filing.
SB44, s. 1579 17Section 1579. 70.995 (12r) of the statutes is amended to read:
SB44,686,2018 70.995 (12r) The department of revenue Each taxation district shall calculate
19the value of property located in the taxation district that is used in manufacturing,
20as defined in this section, and that is exempt under s. 70.11 (39) and (39m).
SB44, s. 1580 21Section 1580. 70.995 (13) of the statutes is repealed.
SB44, s. 1581 22Section 1581. 71.10 (5) (h) (intro.) of the statutes is amended to read:
SB44,686,2523 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September
2415, the secretary of revenue shall certify to the department of natural resources, and
25the department of administration and the state treasurer:
SB44, s. 1582
1Section 1582. 71.10 (5e) (h) (intro.) of the statutes is amended to read:
SB44,687,42 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before
3September 15, the secretary of revenue shall certify to the district board under
4subch. IV of ch. 229, and the department of administration and the state treasurer:
SB44, s. 1583 5Section 1583. 71.30 (10) (h) (intro.) of the statutes is amended to read:
SB44,687,86 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before
7September 15, the secretary of revenue shall certify to the department of natural
8resources, and the department of administration and the state treasurer:
SB44, s. 1584 9Section 1584. 71.74 (13) (a) of the statutes is amended to read:
SB44,687,2110 71.74 (13) (a) If the tax is increased the department shall proceed to collect the
11additional tax in the same manner as other income or franchise taxes are collected.
12If the income or franchise taxes are decreased upon direction of the department the
13state treasurer secretary of administration shall refund to the taxpayer such part of
14the overpayment as was actually paid in cash, and the certification of the
15overpayment by the department shall be sufficient authorization to the treasurer
16secretary of administration for the refunding of the overpayment. No refund of
17income or franchise tax shall be made by the treasurer secretary of administration
18unless the refund is so certified. The part of the overpayment paid to the county and
19the local taxation district shall be deducted by the state treasurer secretary of
20administration
in the treasurer's secretary's next settlement with the county and
21local treasurer.
SB44, s. 1585 22Section 1585. 71.74 (13) (b) of the statutes is amended to read:
SB44,688,723 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the
24state or the treasurer thereof secretary of administration for the recovery, refund, or
25credit of any income or surtaxes; except in case the state treasurer secretary of

1administration
shall neglect or refuse for a period of 60 days to refund any
2overpayment of any income or surtaxes certified, the taxpayer may maintain an
3action to collect the overpayment against the treasurer secretary of administration
4so neglecting or refusing to refund such overpayment, without filing a claim for
5refund with such treasurer the secretary of administration, provided that such
6action shall be commenced within one year after the certification of such
7overpayment.
SB44, s. 1586 8Section 1586. 71.74 (14) of the statutes is amended to read:
SB44,688,249 71.74 (14) Additional remedy to collect tax. The department may also
10proceed under s. 71.91 (5) for the collection of any additional assessment of income
11or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
12before the same shall have become delinquent, when it has reasonable grounds to
13believe that the collection of such additional assessment will be jeopardized by delay.
14In such cases notice of the intention to so proceed shall be given by registered mail
15to the taxpayer, and the warrant of the department shall not issue if the taxpayer
16within 10 days after such notice furnishes a bond in such amount, not exceeding
17double the amount of the tax, and with such sureties as the department shall
18approve, conditioned upon the payment of so much of the additional taxes as shall
19finally be determined to be due, together with interest thereon as provided by s. 71.82
20(1) (a). Nothing in this subsection shall affect the review of additional assessments
21provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts
22collected under this subsection shall be deposited with the state treasurer secretary
23of administration
and disbursed after final determination of the taxes as are
24amounts deposited under s. 71.90 (2).
SB44, s. 1587 25Section 1587. 71.80 (1) (e) of the statutes is amended to read:
SB44,689,4
171.80 (1) (e) Representatives of the department directed by it to accept
2payment of income or franchise taxes shall file bonds with the state treasurer
3secretary of administration in such amount and with such sureties as the state
4treasurer shall direct and approve.
SB44, s. 1588 5Section 1588. 71.80 (16) (b) of the statutes is amended to read:
SB44,689,256 71.80 (16) (b) A construction contractor required to file a surety bond under par.
7(a) may, in lieu of such requirement, but subject to approval by the department,
8deposit with the state treasurer secretary of administration an amount of cash equal
9to the face of the bond that would otherwise be required. If an offer to deposit is made,
10the department shall issue a certificate to the state treasurer secretary of
11administration
authorizing said treasurer secretary to accept payment of such
12moneys and to give his or her receipt therefor. A copy of such certificate shall be
13mailed to the contractor who shall, within the time fixed by the department, pay such
14amount to said treasurer the secretary of administration. A copy of the receipt of the
15state treasurer secretary of administration shall be filed with the department. Upon
16final determination by the department of such contractor's liability for state income
17or franchise taxes, required unemployment insurance contributions, sales and use
18taxes, and income taxes withheld from wages of employees, interest and penalties,
19by reason of such contract or contracts, the department shall certify to the state
20treasurer
secretary of administration the amount of taxes, penalties, and interest as
21finally determined, shall instruct the treasurer secretary of administration as to the
22proper distribution of such amount, and shall state the amount, if any, to be refunded
23to such contractor. The state treasurer secretary of administration shall make the
24payments directed by such certificate within 30 days after receipt thereof. Amounts
25refunded to the contractor shall be without interest.
SB44, s. 1589
1Section 1589. 71.80 (17) of the statutes is amended to read:
SB44,690,52 71.80 (17) Tax receipts transmitted to state treasurer the secretary of
3administration
. Within 15 days after receipt of any income or franchise tax
4payments, the department shall transmit the same to the state treasurer secretary
5of administration
.
SB44, s. 1590 6Section 1590. 71.82 (2) (d) of the statutes is amended to read:
SB44,690,247 71.82 (2) (d) Withholding tax. Of the amounts required to be withheld any
8amount not deposited or paid over to the department within the time required shall
9be deemed delinquent and deposit reports or withholding reports filed after the due
10date shall be deemed late. Delinquent deposits or payments shall bear interest at
11the rate of 1.5% per month from the date deposits or payments are required under
12this section until deposited or paid over to the department. The department shall
13provide by rule for reduction of interest on delinquent deposits to 12% per year in
14stated instances wherein the secretary of revenue determines reduction fair and
15equitable. In the case of a timely filed deposit or withholding report, withheld taxes
16shall become delinquent if not deposited or paid over on or before the due date of the
17report. In the case of no report filed or a report filed late, withheld taxes shall become
18delinquent if not deposited or paid over by the due date of the report. In the case of
19an assessment under s. 71.83 (1) (b) 2., the amount assessed shall become delinquent
20if not paid on or before the first day of the calendar month following the calendar
21month in which the assessment becomes final, but if the assessment is contested
22before the office of the commissioner of tax appeals commission or in the courts, it
23shall become delinquent on the 30th day following the date on which the order or
24judgment representing final determination becomes final.
SB44, s. 1591 25Section 1591. 71.88 (2) (title) of the statutes is amended to read:
SB44,691,2
171.88 (2) (title) Appeal to the Wisconsin office of the commissioner of tax
2appeals
commission.
SB44, s. 1592 3Section 1592. 71.88 (2) (a) of the statutes is amended to read:
SB44,691,124 71.88 (2) (a) Appeal of the department's redetermination of assessments and
5claims for refund.
A person feeling aggrieved by the department's redetermination
6may appeal to the office of the commissioner of tax appeals commission by filing a
7petition with the clerk of the commission office of the commissioner of tax appeals
8as provided by law and the rules of practice promulgated by the commission office
9of the commissioner of tax appeals
. If a petition is not filed with the commission office
10of the commissioner of tax appeals
within the time provided in s. 73.01 or, except as
11provided in s. 71.75 (5), if no petition for redetermination is made within the time
12provided the assessment, refund, or denial of refund shall be final and conclusive.
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