SB44: Bill Text

SB44, s. 1594 Section 1594. 71.89 (1) of the statutes is amended to read:

SB44,692,5 71.89 (1) If the taxpayer requests a hearing, the additional tax or overpayment shall not become due and payable until after hearing and determination of the tax by the office of the commissioner of tax appeals commission or disposition of the appeal pursuant to stipulation and order under ss. 73.01 (4) (a) and 73.03 (25).

SB44, s. 1595 Section 1595. 71.89 (2) of the statutes is amended to read:

SB44,692,14 71.89 (2) No person against whom an assessment of income or franchise tax has been made shall be allowed in any action either as plaintiff or defendant or in any other proceeding to question such assessment unless the requirements of ss. 71.88 and 71.90 (1) shall first have been complied with, and unless such person shall have made full disclosure under oath at the hearing before the office of the commissioner of tax appeals commission of any and all income that the person received. The requirement of full disclosure under this subsection may be waived by the department of revenue.

SB44, s. 1596 Section 1596. 71.89 (3) of the statutes is amended to read:

SB44,692,19 71.89 (3) As soon as the appellant shall have filed a petition with the office of the commissioner of tax appeals commission, all collection proceedings, except proceedings under s. 71.74 (14), shall be stayed until final determination of the appeal and any review thereof.

SB44, s. 1597 Section 1597. 71.89 (4) of the statutes is amended to read:

SB44,693,3 71.89 (4) Any person who contests an assessment before the office of the commissioner of tax appeals commission or in court shall state in his or her petition or notice of appeal what portion if any of the tax is admitted to be legally assessable and correct. Within 5 days after notice by the department, the appellant shall pay to the department the whole amount of the admitted tax and such tax shall be appropriated in accordance with s. 25.20. Any such payment shall be considered an admission of the legality of the tax thus paid, and such tax so paid cannot be recovered in the pending appeal or in any other action or proceeding.

SB44, s. 1598 Section 1598. 71.90 (2) of the statutes is amended to read:

SB44,693,24 71.90 (2) Deposit with the state treasurer. At any time while the petition is pending before the office of the commissioner of tax appeals commission or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, together with interest, with the state treasurer. If an offer to deposit is made, the department of revenue shall issue a certificate to the state treasurer authorizing the treasurer to accept payment of such taxes together with interest to the first day of the succeeding month and to give a receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and interest to the treasurer within 30 days. A copy of the receipt of the state treasurer shall be filed with the department. The department shall, upon final determination of the appeal, certify to the state treasurer the amount of the taxes as finally determined and direct the state treasurer to refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest. The state treasurer shall make the refunds directed by the certificate within 30 days after receipt. Taxes paid to the state treasurer under this subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only to the extent of the interest accrued on the taxes prior to the first day of the month succeeding the application for hearing. Any portion of the amount deposited with the state treasurer which is refunded to the taxpayer shall bear interest at the rate of 9% per year during the time that the funds are on deposit.

SB44, s. 1599 Section 1599 . 71.90 (2) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

SB44,694,25 71.90 (2) Deposit with the state treasurer secretary of administration. At any time while the petition is pending before the office of the commissioner of tax appeals or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, together with interest, with the state treasurer secretary of administration. If an offer to deposit is made, the department of revenue shall issue a certificate to the state treasurer secretary of administration authorizing the treasurer secretary to accept payment of such taxes together with interest to the first day of the succeeding month and to give a receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and interest to the treasurer secretary of administration within 30 days. A copy of the receipt of the state treasurer secretary of administration shall be filed with the department. The department shall, upon final determination of the appeal, certify to the state treasurer secretary of administration the amount of the taxes as finally determined and direct the state treasurer secretary of administration to refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest. The state treasurer secretary of administration shall make the refunds directed by the certificate within 30 days after receipt. Taxes paid to the state treasurer secretary of administration under this subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only to the extent of the interest accrued on the taxes prior to the first day of the month succeeding the application for hearing. Any portion of the amount deposited with the state treasurer secretary of administration which is refunded to the taxpayer shall bear interest at the rate of 9% per year during the time that the funds are on deposit.

SB44, s. 1600 Section 1600. 71.91 (1) (b) of the statutes is amended to read:

SB44,695,14 71.91 (1) (b) Withholding. Any amount not deposited or paid over to the department, or to the person that the department prescribes, within the time required shall be deemed delinquent and deposit reports or withholding reports filed after the due date shall be deemed late. In the case of a timely filed deposit or withholding report, withheld taxes shall become delinquent if not deposited or paid over on or before the due date of the report. In the case of no report filed or a report filed late, withheld taxes shall become delinquent if not deposited or paid over by the due date of the report. In the case of an assessment under s. 71.83 (1) (b) 2., the amount assessed shall become delinquent if not paid on or before the due date specified in the notice of deficiency, but if the assessment is contested before the office of the commissioner of tax appeals commission or in the courts, it shall become delinquent on the 30th day following the date on which the order or judgment representing final determination becomes final.

SB44, s. 1601 Section 1601. 71.91 (1) (c) of the statutes is amended to read:

SB44,695,22 71.91 (1) (c) Contested income and franchise tax assessments. Any additional income or franchise tax assessment contested before the office of the commissioner of tax appeals commission or in the courts, which is finally determined to be correct, shall become delinquent if not paid on or before the 30th day following the date on which the order or judgment representing such final determination becomes final and conclusive. Any additional income or franchise tax assessment so contested shall be subject to s. 71.74 (14).

SB44, s. 1602 Section 1602. 71.91 (5) (h) of the statutes is amended to read:

SB44,696,7 71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid by the state treasurer, upon audit by the department of administration on the certificate of the secretary of revenue, by the secretary of administration and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.

SB44, s. 1603 Section 1603. 71.91 (7) (e) of the statutes is amended to read:

SB44,696,17 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof except those provisions imposing a liability on the employer for failure to withhold or remit. But an amount equal to any amount withheld by any municipality or other subordinate unit of this state under this subsection and not remitted to the department as required by this subsection shall be retained by the state treasurer secretary of administration from funds otherwise payable to any such municipality or subordinate unit, and transmitted instead to the department, upon certification by the secretary of revenue.

SB44, s. 1604 Section 1604. 71.93 (1) (a) 4. of the statutes is amended to read:

SB44,696,21 71.93 (1) (a) 4. An amount that the department of workforce development may recover under s. 49.161, 49.195 (3), or 49.793, or may collect under s. 49.147 (6) (cm), if the department of workforce development has certified the amount under s. 49.85.

SB44, s. 1605 Section 1605 . 71.93 (1) (a) 4. of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

SB44,697,2 71.93 (1) (a) 4. An amount that the department of workforce development may recover under s. 49.161, 49.195 (3), or 49.793, or may collect under s. 49.147 (6) (cm) 49.1471 (3m), if the department of workforce development has certified the amount under s. 49.85.

SB44, s. 1606 Section 1606. 71.93 (1) (a) 5. of the statutes is amended to read:

SB44,697,5 71.93 (1) (a) 5. An amount owed to the department of corrections under s. 304.073 (2) or 304.074 (2).

SB44, s. 1607 Section 1607. 72.24 of the statutes is amended to read:

SB44,697,10 72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the state treasurer secretary of administration, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.

SB44, s. 1608 Section 1608. Chapter 73 (title) of the statutes is amended to read:

SB44,697,15 CHAPTER 73 office of the commissioner of TAX APPEALS COMMISSION AND DEPARTMENT OF REVENUE

SB44, s. 1609 Section 1609. 73.01 (title) of the statutes is amended to read:

SB44,697,17 73.01 (title) Tax Office of the commissioner of tax appeals commission .

SB44, s. 1610 Section 1610. 73.01 (1) (a) of the statutes is repealed.

SB44, s. 1611 Section 1611. 73.01 (1) (bm) of the statutes is created to read:

SB44,697,22 73.01 (1) (bm) "Tax appeals commissioner" means the commissioner of the office of the commissioner of tax appeals, as appointed under ss. 15.06 (1) (bm) and 15.105 (1m).

SB44, s. 1612 Section 1612. 73.01 (2) of the statutes is amended to read:

SB44,698,3 73.01 (2) Employees. The chairperson of the commission tax appeals commissioner may appoint, under the classified service, such employees for the commission office of the commissioner of tax appeals as are necessary.

SB44, s. 1613 Section 1613. 73.01 (3) of the statutes is amended to read:

SB44,698,11 73.01 (3) Hearings and reports. (a) The time and place of meetings and hearings of the commission office of the commissioner of tax appeals shall be designated by the chairperson tax appeals commissioner. Rooms for hearings outside the city of Madison shall be provided under s. 73.07. All hearings held in Milwaukee shall be held in the southeast district office of the department of natural resources. The commission office of the commissioner of tax appeals shall maintain permanent hearing rooms in Madison.

SB44,698,22 (b) The commission office of the commissioner of tax appeals shall provide for the publication of such of its reports, decisions and opinions as are of public interest in such form as it deems best adapted for public convenience and use. Such publications shall constitute the official reports of the commission office of the commissioner of tax appeals and shall be made available for sale and distribution to the public under ch. 35. In addition to any report submitted under s. 15.06 (7), the commission office of the commissioner of tax appeals shall make additional reports to the governor or the legislature as they request. The commission office of the commissioner of tax appeals shall submit a report requested by the legislature to the chief clerk of each house of the legislature, for distribution to the legislature under s. 13.172 (2).

SB44, s. 1614 Section 1614. 73.01 (4) of the statutes is amended to read:

SB44,699,19 73.01 (4) Powers and duties defined. (a) Subject to the provisions for judicial review contained in s. 73.015, the commission office of the commissioner of tax appeals shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.38 (4) (a), 70.397, 70.64, and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76, 139.78, 341.405, and 341.45, subch. XIV of ch. 71, and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission office of the commissioner of tax appeals a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), or the department of transportation and the adverse party agreeing to an affirmance, modification, or reversal of the department of revenue's or department of transportation's position with respect to some or all of the issues raised in the appeal, the commission office of the commissioner of tax appeals shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission office of the commissioner of tax appeals, respecting the signing of an order of dismissal as to any pending appeal settled by the department of revenue or the department of transportation without the approval of the commission office of the commissioner of tax appeals.

SB44,700,3 (am) Whenever it appears to the commission office of the commissioner of tax appeals or, in respect to hearings conducted by one commissioner, to that commissioner to a person assigned to hear a matter under this section that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in those proceedings is frivolous or groundless, the commission or commissioner office of the commissioner of tax appeals or the tax appeals commissioner may assess the taxpayer an amount not to exceed $1,000 at the same time that the deficiency is assessed. Those damages shall be paid upon notice from the department of revenue and shall be collected as a part of the tax.

SB44,700,18 (b) Any matter required to be heard by the commission office of the commissioner of tax appeals may be heard by any member of the commission or its the tax appeals commissioner or by a hearing examiner and reported to the office of the commissioner of tax appeals, and hearings of matters pending before it shall be assigned to members of the commission or its the tax appeals commissioner or to a hearing examiner by the chairperson tax appeals commissioner. Unless a majority of the commission decides that the full commission should decide a case, cases other than small claims cases shall be decided by a panel of 3 members assigned by the chairperson prior to the hearing. If the parties have agreed to an oral decision, the member or members person conducting the hearing may render an oral decision. Hearings shall be open to the public and all proceedings shall be conducted in accordance with rules of practice and procedure prescribed by the commission office of the commissioner of tax appeals. Small claims cases shall be decided by one commissioner the tax appeals commissioner or by a hearing examiner, as assigned by the chairperson tax appeals commissioner prior to the hearing.

SB44,701,2 (bn) The parties to any matter required to be heard and decided by the commission office of the commissioner of tax appeals, except appeals arising under s. 70.64 or ch. 76, may consent in writing that the chairperson or any member of the commission person assigned to hear the matter may render an oral decision, and that the parties waive the right to appeal such decision. Such oral decision shall not be binding upon the department, as to statutory construction, in a subsequent matter. Provisions of this section, s. 73.015 or ch. 227 in conflict herewith shall not apply to decisions rendered under this paragraph.

SB44,701,21 (c) The commission office of the commissioner of tax appeals shall, upon the request of any party to a matter pending before it or of any officer of the state government or upon its own motion order that all proceedings in a matter pending before it be recorded, and the expense thereof shall be paid by the state out of the appropriation for the commission office of the commissioner of tax appeals. The commission office of the commissioner of tax appeals may supply copies of the transcript of those recordings to anyone requesting them, at the expense of the person making such request. All moneys received by the commission office of the commissioner of tax appeals from the sale of transcripts of those recordings shall be paid into the state treasury within one week after receipt. If no party to a matter pending before the commission office of the commissioner of tax appeals requests that the proceedings held with respect thereto be recorded, and the commission office of the commissioner of tax appeals does not so order upon its own motion, all parties shall be deemed to have waived all rights of appeal to the courts upon questions as to the admission or exclusion of evidence or as to whether a finding of the commission office of the commissioner of tax appeals is warranted by the evidence. The right of appeal upon questions of law raised by the pleadings or by facts stipulated or shown by the findings of the commission office of the commissioner of tax appeals is not waived.

SB44,702,14 (d) Any member of the commission The tax appeals commissioner or any employee of the commission office of the commissioner of tax appeals, designated in writing for the purpose by the chairperson tax appeals commissioner, may administer oaths, and any member of the commission the tax appeals commissioner or any hearing examiner designated by the tax appeals commissioner may summon and examine witnesses and require by subpoena the production of all returns, books, papers, documents, correspondence and other evidence pertaining to the matter under inquiry, at any designated place of hearing and may require the taking of a deposition before any person competent to administer oaths, either within or without the state, upon notice to the interested party in like manner that depositions of witnesses are taken in civil actions pending in the circuit court. Any party to a matter pending before the commission office of the commissioner of tax appeals may summon witnesses or require the production of papers in the same manner as witnesses are summoned or papers required to be produced in civil actions in the circuit court. Any person summoned or whose deposition is taken shall receive the same fees and mileage as would be allowed in a civil action pending in the circuit court, and the expense thereof shall be paid by the person summoning such witness or causing the deposition to be taken.

SB44,703,2 (dn) In connection with the hearing of any matter required to be heard and decided by the commission office of the commissioner of tax appeals, except appeals arising under s. 70.64 or ch. 76, the chairperson or any member of the commission person assigned to hear the matter may, with the consent of the parties, render an oral decision. In small claims cases, the presiding commissioner person assigned to hear the matter may, without consent of the parties, either render an oral decision at the close of the hearing or provide a written decision to all parties within 2 weeks after the hearing. Decisions in small claims cases are not precedents. Any party may appeal such oral decision as provided in s. 73.015. Oral decisions constitute notice for purposes of determining the time in which appeals may be taken. Provisions of this section or ch. 227 in conflict with this paragraph do not apply to decisions rendered under this paragraph.

SB44,703,13 (e) Except as provided in par. (dn), the commission office of the commissioner of tax appeals in each case heard by it shall, irrespective of ch. 227, make a decision in writing accompanied by findings of fact and conclusions of law. The commission office of the commissioner of tax appeals may issue an opinion in writing in addition to its findings of fact and decision. The decision or order of the commission office of the commissioner of tax appeals shall become final and shall be binding upon the petitioner and upon the department of revenue for that case unless an appeal is taken from the decision or order of the commission office of the commissioner of tax appeals under s. 73.015. Except in respect to small claims decisions, if the commission office of the commissioner of tax appeals construes a statute adversely to the contention of the department of revenue:

SB44,703,22 1. Except for hearings on ss. 341.405 and 341.45 and except as provided in subd. 2., the department of revenue shall be deemed to acquiesce in the construction so adopted unless the department of revenue seeks review of the order or decision of the commission office of the commissioner of tax appeals so construing the statute. For purposes of this subdivision, the department of revenue has sought review of the order or decision if it seeks review and later settles the case or withdraws its petition for review or if the merits of the case are for other reasons not determined by judicial review. The construction so acquiesced in shall thereafter be followed by the department of revenue.

SB44,704,8 2. Except for hearings on ss. 341.405 and 341.45, the department of revenue may choose not to appeal and to nonacquiesce in the decision or order by sending a notice of nonacquiescence to the clerk of the commission office of the commissioner of tax appeals, to the revisor of statutes for publication in the Wisconsin administrative register and to the taxpayer or the taxpayer's representative before the time expires for seeking a review of the decision or order under s. 73.015. The effect of this action is that, although the decision or order is binding on the parties for the instant case, the commission's conclusions of law, the rationale, and the construction of statutes in the instant case, as determined by the office of the commissioner of tax appeals, are not binding upon or required to be followed by the department of revenue in other cases.

SB44,704,17 (f) All reports, findings, decisions and opinions of the commission office of the commissioner of tax appeals, and all evidence received by the commission office of the commissioner of tax appeals, including a transcript of any report of the proceedings, shall be open to the inspection of the public, except that the originals of books, documents, records, labels, diagrams, and other exhibits introduced in evidence before the commission office of the commissioner of tax appeals, may be withdrawn from the custody of the commission office of the commissioner of tax appeals in such manner and upon such terms as the commission office of the commissioner of tax appeals may, in its discretion, prescribe.

SB44,704,22 (g) The commission office of the commissioner of tax appeals shall, in manufacturing property redeterminations under s. 70.995 for which a refund is due a taxpayer because of a reduction in value by the commission office of the commissioner of tax appeals, include in its determination a finding of whether the reduction was due to false or incomplete information supplied by the taxpayer.

SB44,704,25 (h) The commission office of the commissioner of tax appeals may extend any of its deadlines for persons designated in section 7508 (a) of the internal revenue code for the length of time specified in that section.

SB44,705,3 (i) If the department of revenue assesses under s. 71.74 (9), the commission office of the commissioner of tax appeals shall consolidate the appeals of that assessment.

SB44, s. 1615 Section 1615. 73.01 (4m) of the statutes is amended to read:

SB44,705,10 73.01 (4m) Deadline for decisions. (a) The final decision or order of the commission office of the commissioner of tax appeals shall be issued within 90 days after the date on which the last document necessary to the decision of the matter is received or the date on which a hearing is closed, whichever is later, unless good cause is shown or unless the parties and the commission office of the commissioner of tax appeals agree to an extension.

SB44,705,15 (b) No member of the commission, including the chairperson, or its hearing examiner, including the tax appeals commissioner, may receive any salary unless he or she first executes an affidavit at the end of each salary period stating that he or she has complied with the deadlines in par. (a). The affidavit shall be presented to and filed with every official who certifies, in whole or in part, the salary.

SB44,705,19 (c) If a member of the commission, including the chairperson, or its hearing examiner or the tax appeals commissioner is unable to comply with the deadline under par. (a), that person shall so certify in the record, and the period is then extended for one additional period not to exceed 90 days.

SB44, s. 1616 Section 1616. 73.01 (5) of the statutes is amended to read:

SB44,707,11 73.01 (5) Appeals to commission the office of the commissioner of tax appeals. (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department of revenue may, within 60 days of the determination of the state board of assessors or of the department of revenue or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission office of the commissioner of tax appeals a petition for review of the action of the department of revenue and the number of copies of the petition required by rule adopted by the commission office of the commissioner of tax appeals. Any person who is aggrieved by a determination of the department of transportation under s. 341.405 or 341.45 may, within 30 days after the determination of the department of transportation, file with the clerk of the commission office of the commissioner of tax appeals a petition for review of the action of the department of transportation and the number of copies of the petition required by rule adopted by the commission office of the commissioner of tax appeals. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission office of the commissioner of tax appeals shall transmit one copy to the department of revenue, or to the department of transportation, and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission office of the commissioner of tax appeals a $25 filing fee. The commission office of the commissioner of tax appeals shall deposit the fee in the general fund. Within 30 days after such transmission the department of revenue, except for petitions objecting to manufacturing property assessments, or the department of transportation, shall file with the clerk of the commission office of the commissioner of tax appeals an original and the number of copies of an answer to the petition required by rule adopted by the commission office of the commissioner of tax appeals and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission office of the commissioner of tax appeals under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c), 76.48, or 76.91 may file a petition with the commission office of the commissioner of tax appeals within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.

SB44,707,25 (b) The petition shall set forth specifically the facts upon which the petitioner relies, together with a statement of the propositions of law involved, and shall be in such form as the commission office of the commissioner of tax appeals by rule designates. After an answer is filed as provided in par. (a), the matter shall be regarded as at issue and the commission office of the commissioner of tax appeals shall set it for hearing. At all times while said appeal is pending before the commission office of the commissioner of tax appeals, the petitioner shall keep the commission office of the commissioner of tax appeals informed as to the petitioner's residence. Upon the petitioner's failure to do so, the mailing by the commission office of the commissioner of tax appeals of a notice of hearing, decision and order or other papers by registered mail to the petitioner's attorney or to the petitioner's last-known address shall constitute good and sufficient service. Petitions and answers may be amended under rules to be prescribed by the commission office of the commissioner of tax appeals.

SB44, s. 1617 Section 1617. 73.015 (title) of the statutes is amended to read:

SB44,708,3 73.015 (title) Review of determination of the office of the commissioner of tax appeals commission.

SB44, s. 1618 Section 1618. 73.015 (1) of the statutes is amended to read:

SB44,708,11 73.015 (1) This section shall provide the sole and exclusive remedy for review of any decision or order of the office of the commissioner of tax appeals commission and no person may contest, in any action or proceeding, any matter reviewable by the commission office of the commissioner of tax appeals unless such person has first availed himself or herself of a hearing before the commission office of the commissioner of tax appeals under s. 73.01 or has cross-appealed under s. 70.995 (8) (a).

SB44, s. 1619 Section 1619. 73.015 (2) of the statutes is amended to read:

SB44,708,18 73.015 (2) Any adverse determination of the office of the commissioner of tax appeals commission is subject to review in the manner provided in ch. 227. If the circuit court construes a statute adversely to the contention of the department of revenue, the department shall be deemed to acquiesce in the construction so adopted unless an appeal to the court of appeals is taken, and the construction so acquiesced in shall thereafter be followed by the department.

SB44, s. 1620 Section 1620. 73.03 (2a) of the statutes is amended to read:

SB44,710,6 73.03 (2a) To prepare, have published and distribute to each property tax assessor and to others who so request assessment manuals. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information considered valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in specific situations. The manual shall establish standards and procedures for the assessment of manufacturing property under s. 70.995. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing between land and improvements to land. The cost of the development, preparation, publication and distribution of the manual and of revisions and amendments to it shall be borne by the assessors and requesters at an individual volume cost or a subscription cost as determined by the department. All receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The department may provide free assessment manuals to other state agencies or exchange them at no cost with agencies of other states or of the federal government for similar information or publications.

SB44, s. 1621 Section 1621. 73.03 (6) of the statutes is amended to read:

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: