SB44: Bill Text

SB44,710,22 73.03 (6) In its discretion to inspect and examine or cause an inspection and examination of the records of any town, city, village, or county officer whenever such officer shall have failed or neglected to return properly the information as required by sub. (5), within the time set by the department of revenue. Upon the completion of such inspection and examination the department of revenue shall transmit to the clerk of the town, city, village, or county a statement of the expenses incurred by the department of revenue to secure the necessary information. Duplicates of such statements shall be filed in the office of the department secretary of administration and state treasurer. Within 60 days after the receipt of the above statement, the same shall be audited, as other claims of towns, cities, villages, and counties are audited, and shall be paid into the state treasury, in default of which the same shall become a special charge against such town, city, village, or county and be included in the next apportionment or certification of state taxes and charges, and collected with interest at the rate of 10% per year from the date such statements were certified by the department, as other special charges are certified and collected.

SB44, s. 1622 Section 1622. 73.03 (22) of the statutes is amended to read:

SB44,711,3 73.03 (22) To appear by its counsel and represent the state in all matters before the office of the commissioner of tax appeals commission. Except as provided in ch. 72 and in s. 76.08 (1), the department of justice shall provide legal counsel to appear for the department in all courts, but with the consent of the attorney general a member of the staff of the department may appear for the department.

SB44, s. 1623 Section 1623. 73.03 (25) of the statutes is amended to read:

SB44,711,9 73.03 (25) To settle and dispose of tax cases or issues pending before the office of the commissioner of tax appeals commission when, in the judgment of the department of revenue, such action is warranted in the best interests of the state; and, with the approval of the attorney general, to settle and dispose of tax cases or issues pending in the courts.

SB44, s. 1624 Section 1624. 73.04 (1) of the statutes is amended to read:

SB44,711,15 73.04 (1) Contempts. If any person unlawfully fails to obey any subpoena to appear before the department of revenue or before the office of the commissioner of tax appeals commission, or unlawfully refuses to testify, such failure or refusal shall be reported to the attorney general and the department of justice shall institute contempt proceedings against such person.

SB44, s. 1625 Section 1625. 73.07 (3) of the statutes is amended to read:

SB44,711,22 73.07 (3) The county board of any county shall provide rooms for the use of the office of the commissioner of tax appeals commission upon the request of the chairperson of the commission tax appeals commissioner. Hearings of the commission office of the commissioner of tax appeals may also be held in the department's district income tax office when the chairperson of the commission tax appeals commissioner deems it advisable.

SB44, s. 1626 Section 1626. 73.09 (2) of the statutes is amended to read:

SB44,712,8 73.09 (2) Department of revenue assessment personnel. The requirements established for local assessment personnel under sub. (1) shall also apply to department of revenue assessment personnel commencing on January 1, 1981. The department of employment relations administration with the assistance of the department of revenue shall determine the position classifications for which certification shall apply within the department of revenue. The first level of certification shall be obtained within 100 days of the employee's appointment. The department of revenue in consultation with the department of employment relations administration shall establish requirements for obtaining higher levels of assessor certification.

SB44, s. 1627 Section 1627. 73.09 (5) of the statutes is amended to read:

SB44,712,16 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of revenue, assisted by the division of merit recruitment and selection in the department of employment relations administration, shall prepare and administer examinations for each level of certification. Persons applying for an examination under this subsection shall submit a $20 examination fee with their application. Certification shall be granted to each person who passes the examination for that level.

SB44, s. 1628 Section 1628. 73.10 (6) of the statutes is amended to read:

SB44,713,8 73.10 (6) The department may establish a scale of charges for audits, inspections, and other services rendered by the department in connection with financial records or procedures of towns, villages, cities, counties , and all other local public bodies, boards, commissions, departments, or agencies. Upon the completion of such work or, at the department's discretion, during work in progress, the department shall transmit to the clerk of the town, village, city, county, or other local public body, board, commission, department, or agency a statement of such charges. Duplicates of the statements shall be filed in the offices office of the state treasurer secretary of administration. Within 60 days after the receipt of the above statement of charges, it shall be audited as other claims against towns, villages, cities, counties, and other local public bodies, boards, commissions, departments, or agencies are audited, and it shall be paid into the state treasury and credited to the appropriation under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties, and all other local public bodies, boards, commissions, departments, or agencies shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.

SB44, s. 1629 Section 1629. 74.25 (1) (a) 5. of the statutes is amended to read:

SB44,713,13 74.25 (1) (a) 5. Pay to the state treasurer secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal docks.

SB44, s. 1630 Section 1630. 74.27 of the statutes is amended to read:

SB44,713,18 74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the state treasurer secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

SB44, s. 1631 Section 1631. 74.30 (1) (e) of the statutes is amended to read:

SB44,713,23 74.30 (1) (e) Pay to the state treasurer secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal docks.

SB44, s. 1632 Section 1632. 74.30 (1m) of the statutes is amended to read:

SB44,714,3 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the state treasurer secretary of administration the state's proportionate shares of taxes under sub. (1) (i) and (j).

SB44, s. 1633 Section 1633. 75.106 (1) (a) of the statutes is amended to read:

SB44,714,8 75.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 (1) (a) means an abandoned, idle, or underused industrial or commercial facility or site the expansion or redevelopment of which is adversely affected by actual or perceived environmental contamination.

SB44, s. 1634 Section 1634. 76.13 (2) of the statutes is amended to read:

SB44,714,25 76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane County circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31 (8) (i) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

SB44, s. 1635 Section 1635. 76.13 (3) of the statutes is amended to read:

SB44,715,16 76.13 (3) If the Dane County circuit court, after such roll is delivered to the state treasurer secretary of administration, increases or decreases the assessment of any company, the department shall immediately redetermine the tax of the company on the basis of the revised assessment, and shall certify and deliver the revised assessment to the state treasurer secretary of administration as a revision of the tax roll. If the amount of tax upon the assessment as determined by the court is less than the amount paid by the company, the excess shall be refunded secretary of administration shall refund the excess to the company with interest at the rate of 9% per year upon the certification of the redetermined tax and for that purpose the secretary of administration, upon the certification and delivery of the revised tax roll, shall draw a warrant upon the state treasurer for the amount to be so refunded. If the amount of the tax upon the assessment as determined by the court is in excess of the amount of the tax as determined by the department, interest shall be paid on the additional amount at the rate of 12% per year from the date of entry of judgment to the date the judgment becomes final, and at 1.5% per month thereafter until paid.

SB44, s. 1636 Section 1636. 76.15 (2) of the statutes is amended to read:

SB44,716,4 76.15 (2) The power to reassess the property of any company defined in s. 76.02 and the general property of the state, and to redetermine the average rate of taxation, may be exercised under sub. (1) as often as may be necessary until the amount of taxes legally due from any such company for any year under ss. 76.01 to 76.26 has been finally and definitely determined. Whenever any sum or part thereof, levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment upon the property, and the reassessment of taxes to that extent shall be deemed to be satisfied. When the tax roll on the reassessment is completed and delivered to the state treasurer secretary of administration, the department shall immediately notify by certified mail each of the several companies taxed to pay the amount of the taxes extended on the tax roll within 30 days.

SB44, s. 1637 Section 1637. 76.22 (3) of the statutes is amended to read:

SB44,716,9 76.22 (3) The state treasurer secretary of administration for and in the name of the state may bid at the sale and the state may become the purchaser of the property of any such company under a judgment for its sale for taxes, interest, and costs.

SB44, s. 1638 Section 1638. 76.24 (1) of the statutes is amended to read:

SB44,716,15 76.24 (1) All taxes collected from companies defined in s. 76.02 under this subchapter shall be transmitted by the department to the state treasurer secretary of administration and become a part of the general fund for the use of the state, except that taxes paid into the state treasury by any air carrier or railroad company shall be deposited in the transportation fund.

SB44, s. 1639 Section 1639. 76.28 (4) (a) of the statutes is amended to read:

SB44,717,8 76.28 (4) (a) If after filing the reports specified in sub. (7) and after the department's computation and assessment of license fees under sub. (2) it is determined that the amount of gross revenues reported is in error, the department shall compute the additional license fee to be paid or the amount of the overpayment of license fee to be refunded, as the case may be. If an additional license fee is due, the department shall give notice to the light, heat and power company against whom the license fee is to be levied. All such additional assessments and claims for refunds for excess license fees paid are subject to the same procedure for review and final determination as additional income or franchise tax assessments and claims for refunds under ch. 71 as far as the same may be applicable, except that appeals of denials of claims for refunds shall be made directly to the office of the commissioner of tax appeals commission and except that the additional license fees shall become delinquent 60 days after notice provided in this subsection or, if review proceedings are held, 60 days following final determination of the review proceedings. All additional license fees shall bear interest at the rate of 12% per year from the time they should have been paid to the date on which the additional fees shall become delinquent if unpaid.

SB44, s. 1640 Section 1640. 76.28 (4) (b) of the statutes is amended to read:

SB44,717,18 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and power company under par. (a), the department shall certify the overpayments to the department of administration, which shall audit the amount of the overpayments and the state treasurer secretary of administration shall pay the amounts determined by means of the audit. All refunds of license fees under this subsection shall bear interest at the annual rate of 9% from the date of the original payment to the date when the refund is made. The time for making additional levies of license fees or claims for refunds of excess license fees paid, in respect to any year, shall be limited to 4 years after the time the report for such year was filed.

SB44, s. 1641 Section 1641. 76.39 (4) (c) of the statutes is amended to read:

SB44,718,2 76.39 (4) (c) All additional assessments and claims for refund shall be subject to the same procedure for review and final determination as is provided with respect to additional assessments and refunds of income or franchise taxes in chs. 71 and 73, except that appeals of denials of claims for refunds shall be made directly to the office of the commissioner of tax appeals commission and except as the same may conflict with this section. Delinquent taxes shall be subject to interest at the rate of 1.5% per month until paid.

SB44, s. 1642 Section 1642. 76.39 (4) (d) of the statutes is amended to read:

SB44,718,9 76.39 (4) (d) All refunds shall be certified by the department to the department of administration which shall audit the amount of the refunds and the state treasurer secretary of administration shall pay the amount, together with interest at the rate of 9% per year from the date payment was made. All additional taxes shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which the additional taxes shall become delinquent if unpaid.

SB44, s. 1643 Section 1643. 76.48 (3) of the statutes is amended to read:

SB44,718,20 76.48 (3) On or before May 1 in each year, the department of revenue shall compute and assess the license fees provided for in sub. (1r) and certify the amounts due to the state treasurer and file a duplicate thereof with the department secretary of administration. The department shall notify each electric cooperative of the amount of the license fees so assessed. The fees shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month on the amount of license fee until paid. The interest shall be collected by the department and, upon collection, forwarded to the state treasurer secretary of administration and retained by the state. The payment dates provided for in sub. (3a) shall apply.

SB44, s. 1644 Section 1644. 76.48 (5) of the statutes is amended to read:

SB44,719,8 76.48 (5) Additional assessments may be made, if notice of such assessment is given, within 4 years of the date the annual return was filed, but if no return was filed, or if the return filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross revenues by the department. Refunds may be made if a claim for the refund is filed in writing with the department within 4 years of the date the annual return was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified by the department to the secretary of administration who shall audit the amounts of such overpayments and the state treasurer shall pay the amount audited. Additional assessments shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which they shall become delinquent if unpaid.

SB44, s. 1645 Section 1645. 76.48 (6) of the statutes is amended to read:

SB44,719,15 76.48 (6) All additional assessments and claims for refund shall be subject to the same procedure for review and final determination as is provided with respect to additional assessments and refunds of income or franchise taxes under chs. 71 and 73, except that appeals of denials of claims for refunds shall be made directly to the office of the commissioner of tax appeals commission and except as such procedure conflicts with this section.

SB44, s. 1646 Section 1646. 76.82 of the statutes is amended to read:

SB44,719,20 76.82 Assessment. The department, using the methods that it uses used to assess property under s. 70.995, shall assess the property that is taxable under s. 76.81, including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at its value as of January 1.

SB44, s. 1647 Section 1647. 77.14 of the statutes is amended to read:

SB44,720,4 77.14 Forest croplands information, protection, appropriation. The department of natural resources shall publish and distribute information regarding the method of taxation of forest croplands under this subchapter, and may employ a fire warden in charge of fire prevention in forest croplands. All actual and necessary expenses incurred by the department of natural resources or by the department of revenue in the performance of their duties under this subchapter shall be paid from the appropriation made in s. 20.370 (1) (mu) (mv) upon certification by the department incurring such expenses.

SB44, s. 1648 Section 1648. 77.59 (6) (b) of the statutes is amended to read:

SB44,720,10 77.59 (6) (b) Appeals from the department's redeterminations shall be governed by the statutes applicable to income or franchise tax appeals but all appeals from decisions of the office of the commissioner of tax appeals commission with respect to the taxes imposed by this subchapter shall be appealed to the circuit court for Dane County.

SB44, s. 1649 Section 1649. 77.59 (7) of the statutes is amended to read:

SB44,720,25 77.59 (7) If the department believes that the collection of any tax imposed by this subchapter will be jeopardized by delay, it shall notify the person determined to owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount determined to be owing, including penalties and interest. Such notice shall be by certified or registered mail or by personal service and the warrant of the department shall not issue if the person, within 10 days after such notice furnishes a bond in such amount not exceeding double the amount determined to be owing and with such sureties as the department approves, conditioned upon the payment of so much of the taxes, interest, and penalties as shall finally be determined to be due. Nothing in this subsection shall affect the review of determinations of tax as provided in this subchapter and any amounts collected under this subsection shall be deposited with the state treasurer secretary of administration and disbursed after final determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90 (2).

SB44, s. 1650 Section 1650. 77.60 (2) (c) of the statutes is amended to read:

SB44,721,6 77.60 (2) (c) In the case of deficiency determinations, on or before the due date specified in the notice of deficiency, except that if the determination is contested before the office of the commissioner of tax appeals commission or in the courts, on or before the 30th day following the date on which the order or judgment representing the final determination becomes final.

SB44, s. 1651 Section 1651. 77.66 of the statutes is created to read:

SB44,721,12 77.66 Refusal to collect taxes; certification. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who refuse to collect and remit the taxes imposed under ss. 77.52 and 77.53 on their sales delivered to this state.

SB44, s. 1652 Section 1652. 77.91 (4) of the statutes is amended to read:

SB44,721,16 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu) (mv).

SB44, s. 1653 Section 1653. 77.91 (5) of the statutes is amended to read:

SB44,721,24 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (cr). If the amount in the appropriation under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu) (mv).

SB44, s. 1654 Section 1654. 79.015 of the statutes is amended to read:

SB44,722,5 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058, and 79.06.

SB44, s. 1655 Section 1655. 79.02 (2) (b) of the statutes is amended to read:

SB44,722,9 79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.036, 79.04, 79.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.

SB44, s. 1656 Section 1656. 79.02 (3) of the statutes is amended to read:

SB44,722,14 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement to shared revenues under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058, and 79.06 for the current year, minus the amount distributed to the municipality or county in July.

SB44,722,20 (b) In November 2002, the amount of the payments to each municipality and county under ss. 79.03, 79.04, 79.05, 79.058, and 79.06 to be paid from the appropriation account under s. 20.855 (4) (rb) shall be the amount of such payments to the municipality or county multiplied by the quotient of an amount equal to the moneys available, as determined by the department of administration, from the appropriation account under s. 20.855 (4) (rb) divided by $826,068,930.

SB44, s. 1657 Section 1657. 79.02 (3) (c) of the statutes is created to read:

SB44,722,25 79.02 (3) (c) In November 2003, the total amount of the payments to each municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the appropriation account under s. 20.835 (1) (t) shall equal $230,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

SB44, s. 1658 Section 1658. 79.02 (3) (d) of the statutes is created to read:

SB44,723,5 79.02 (3) (d) 1. In November 2004, the total amount of the payments to each municipality and county under s. 79.035 to be paid from the appropriation account under s. 20.835 (1) (t) shall equal $170,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

SB44,723,9 2. In November 2004, the total amount of the payments to each municipality and county under s. 79.035 to be paid from the appropriation account under s. 20.835 (1) (u) shall equal $20,000,000 and shall be applied to the payments in the manner determined by the department of revenue.

SB44, s. 1659 Section 1659. 79.03 (3) (a) of the statutes is amended to read:

SB44,723,16 79.03 (3) (a) The amount in the shared revenue account for municipalities and the amount in the shared revenue account for counties, less the payments under sub. (2) and s. 79.04, and, for the distribution in 2003, the amount appropriated under s. 20.835 (1) (t), shall be allocated to each municipality and county respectively in proportion to its entitlement. In this paragraph, "entitlement" means the product of aidable revenues and tax base weight.

SB44, s. 1660 Section 1660. 79.03 (4) of the statutes is amended to read:

SB44,724,7 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. Beginning in 1995 and ending in 2001, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from ss. 20.835 (1) (d) and 20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) and (t) are $776,783,700 to municipalities, less the reductions under s. 79.034, and $172,378,300 to counties, less the reductions under s. 79.034.

SB44, s. 1661 Section 1661. 79.034 of the statutes is created to read:

SB44,724,17 79.034 Reductions. In 2003, after the total amount of the payments to each county and municipality under ss. 79.03, 79.04, 79.058, and 79.06 has been determined, the department of revenue shall reduce the total amount of such payments to each county and municipality by subtracting from such payments an amount based on the county's or municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2003 is $10,000,000, except that the reduction applied to any county's or municipality's payments shall not exceed the amount of the payments distributed to the county or municipality under ss. 79.03, 79.04, 79.058, and 79.06 in 2003.

SB44, s. 1662 Section 1662. 79.035 (1) of the statutes is amended to read:

SB44,724,22 79.035 (1) Subject to reductions under s. 79.036 (3), in In 2004 and subsequent years, each county and municipality shall receive a payment from the county and municipal aid account and, for distributions in 2004, from the appropriation accounts under s. 20.835 (1) (t) and (u) in an amount determined under sub. (2).

SB44, s. 1663 Section 1663. 79.035 (2) (a) 1. of the statutes is amended to read: