SB44, s. 1624 10Section 1624. 73.04 (1) of the statutes is amended to read:
SB44,711,1511 73.04 (1) Contempts. If any person unlawfully fails to obey any subpoena to
12appear before the department of revenue or before the office of the commissioner of
13tax appeals commission, or unlawfully refuses to testify, such failure or refusal shall
14be reported to the attorney general and the department of justice shall institute
15contempt proceedings against such person.
SB44, s. 1625 16Section 1625. 73.07 (3) of the statutes is amended to read:
SB44,711,2217 73.07 (3) The county board of any county shall provide rooms for the use of the
18office of the commissioner of tax appeals commission upon the request of the
19chairperson of the commission tax appeals commissioner. Hearings of the
20commission office of the commissioner of tax appeals may also be held in the
21department's district income tax office when the chairperson of the commission tax
22appeals commissioner
deems it advisable.
SB44, s. 1626 23Section 1626. 73.09 (2) of the statutes is amended to read:
SB44,712,824 73.09 (2) Department of revenue assessment personnel. The requirements
25established for local assessment personnel under sub. (1) shall also apply to

1department of revenue assessment personnel commencing on January 1, 1981. The
2department of employment relations administration with the assistance of the
3department of revenue shall determine the position classifications for which
4certification shall apply within the department of revenue. The first level of
5certification shall be obtained within 100 days of the employee's appointment. The
6department of revenue in consultation with the department of employment relations
7administration shall establish requirements for obtaining higher levels of assessor
8certification.
SB44, s. 1627 9Section 1627. 73.09 (5) of the statutes is amended to read:
SB44,712,1610 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
11revenue, assisted by the division of merit recruitment and selection in the
12department of employment relations administration, shall prepare and administer
13examinations for each level of certification. Persons applying for an examination
14under this subsection shall submit a $20 examination fee with their application.
15Certification shall be granted to each person who passes the examination for that
16level.
SB44, s. 1628 17Section 1628. 73.10 (6) of the statutes is amended to read:
SB44,713,818 73.10 (6) The department may establish a scale of charges for audits,
19inspections, and other services rendered by the department in connection with
20financial records or procedures of towns, villages, cities, counties , and all other local
21public bodies, boards, commissions, departments, or agencies. Upon the completion
22of such work or, at the department's discretion, during work in progress, the
23department shall transmit to the clerk of the town, village, city, county, or other local
24public body, board, commission, department, or agency a statement of such charges.
25Duplicates of the statements shall be filed in the offices office of the state treasurer

1secretary of administration. Within 60 days after the receipt of the above statement
2of charges, it shall be audited as other claims against towns, villages, cities, counties,
3and other local public bodies, boards, commissions, departments, or agencies are
4audited, and it shall be paid into the state treasury and credited to the appropriation
5under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties, and all
6other local public bodies, boards, commissions, departments, or agencies shall be
7certified on or before the 4th Monday of August of each year and included in the next
8apportionment of state special charges to local units of government.
SB44, s. 1629 9Section 1629. 74.25 (1) (a) 5. of the statutes is amended to read:
SB44,713,1310 74.25 (1) (a) 5. Pay to the state treasurer secretary of administration all
11collections of occupational taxes on mink farms, 30% of collections of occupational
12taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal
13docks.
SB44, s. 1630 14Section 1630. 74.27 of the statutes is amended to read:
SB44,713,18 1574.27 March settlement between counties and the state. On or before
16March 15, the county treasurer shall send to the state treasurer secretary of
17administration
the state's proportionate shares of taxes under ss. 74.23 (1) (b) and
1874.25 (1) (b) 1. and 2.
SB44, s. 1631 19Section 1631. 74.30 (1) (e) of the statutes is amended to read:
SB44,713,2320 74.30 (1) (e) Pay to the state treasurer secretary of administration all
21collections of occupational taxes on mink farms, 30% of collections of occupational
22taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal
23docks.
SB44, s. 1632 24Section 1632. 74.30 (1m) of the statutes is amended to read:
SB44,714,3
174.30 (1m) March settlement between counties and the state. On or before
2March 15, the county treasurer shall send to the state treasurer secretary of
3administration
the state's proportionate shares of taxes under sub. (1) (i) and (j).
SB44, s. 1633 4Section 1633. 75.106 (1) (a) of the statutes is amended to read:
SB44,714,85 75.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 (1) (a) means an
6abandoned, idle, or underused industrial or commercial facility or site the expansion
7or redevelopment of which is adversely affected by actual or perceived environmental
8contamination
.
SB44, s. 1634 9Section 1634. 76.13 (2) of the statutes is amended to read:
SB44,714,2510 76.13 (2) Every tax roll upon completion shall be delivered to the state
11treasurer and a copy of the tax roll filed with the
secretary of administration. The
12department shall notify, by certified mail, all companies listed on the tax roll of the
13amount of tax due, which shall be paid to the department. The payment dates
14provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
15company may, if the company has brought an action in the Dane County circuit court
16under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
17prior to the date upon which the appeal becomes final, but any part of the tax
18ultimately required to be paid shall bear interest from the original due date to the
19date the appeal became final at the rate of 12% per year and at 1.5% per month
20thereafter until paid. The taxes extended against any company after the same
21become due, with interest, shall be a lien upon all the property of the company prior
22to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31
23(8) (i) and 292.81, which lien may be enforced in an action in the name of the state
24in any court of competent jurisdiction against the property of the company within the
25state as an entirety.
SB44, s. 1635
1Section 1635. 76.13 (3) of the statutes is amended to read:
SB44,715,162 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
3state treasurer secretary of administration, increases or decreases the assessment
4of any company, the department shall immediately redetermine the tax of the
5company on the basis of the revised assessment, and shall certify and deliver the
6revised assessment to the state treasurer secretary of administration as a revision
7of the tax roll. If the amount of tax upon the assessment as determined by the court
8is less than the amount paid by the company, the excess shall be refunded secretary
9of administration shall refund the excess
to the company with interest at the rate of
109% per year upon the certification of the redetermined tax and for that purpose the
11secretary of administration, upon the certification and delivery of the revised tax roll,
12shall draw a warrant upon the state treasurer for the amount to be so refunded
. If
13the amount of the tax upon the assessment as determined by the court is in excess
14of the amount of the tax as determined by the department, interest shall be paid on
15the additional amount at the rate of 12% per year from the date of entry of judgment
16to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
SB44, s. 1636 17Section 1636. 76.15 (2) of the statutes is amended to read:
SB44,716,418 76.15 (2) The power to reassess the property of any company defined in s. 76.02
19and the general property of the state, and to redetermine the average rate of
20taxation, may be exercised under sub. (1) as often as may be necessary until the
21amount of taxes legally due from any such company for any year under ss. 76.01 to
2276.26 has been finally and definitely determined. Whenever any sum or part thereof,
23levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
24been paid and not refunded, the payment so made shall be applied upon the
25reassessment upon the property, and the reassessment of taxes to that extent shall

1be deemed to be satisfied. When the tax roll on the reassessment is completed and
2delivered to the state treasurer secretary of administration, the department shall
3immediately notify by certified mail each of the several companies taxed to pay the
4amount of the taxes extended on the tax roll within 30 days.
SB44, s. 1637 5Section 1637. 76.22 (3) of the statutes is amended to read:
SB44,716,96 76.22 (3) The state treasurer secretary of administration for and in the name
7of the state may bid at the sale and the state may become the purchaser of the
8property of any such company under a judgment for its sale for taxes, interest, and
9costs.
SB44, s. 1638 10Section 1638. 76.24 (1) of the statutes is amended to read:
SB44,716,1511 76.24 (1) All taxes collected from companies defined in s. 76.02 under this
12subchapter shall be transmitted by the department to the state treasurer secretary
13of administration
and become a part of the general fund for the use of the state,
14except that taxes paid into the state treasury by any air carrier or railroad company
15shall be deposited in the transportation fund.
SB44, s. 1639 16Section 1639. 76.28 (4) (a) of the statutes is amended to read:
SB44,717,817 76.28 (4) (a) If after filing the reports specified in sub. (7) and after the
18department's computation and assessment of license fees under sub. (2) it is
19determined that the amount of gross revenues reported is in error, the department
20shall compute the additional license fee to be paid or the amount of the overpayment
21of license fee to be refunded, as the case may be. If an additional license fee is due,
22the department shall give notice to the light, heat and power company against whom
23the license fee is to be levied. All such additional assessments and claims for refunds
24for excess license fees paid are subject to the same procedure for review and final
25determination as additional income or franchise tax assessments and claims for

1refunds under ch. 71 as far as the same may be applicable, except that appeals of
2denials of claims for refunds shall be made directly to the office of the commissioner
3of
tax appeals commission and except that the additional license fees shall become
4delinquent 60 days after notice provided in this subsection or, if review proceedings
5are held, 60 days following final determination of the review proceedings. All
6additional license fees shall bear interest at the rate of 12% per year from the time
7they should have been paid to the date on which the additional fees shall become
8delinquent if unpaid.
SB44, s. 1640 9Section 1640. 76.28 (4) (b) of the statutes is amended to read:
SB44,717,1810 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
11power company under par. (a), the department shall certify the overpayments to the
12department of administration, which shall audit the amount of the overpayments
13and the state treasurer secretary of administration shall pay the amounts
14determined by means of the audit. All refunds of license fees under this subsection
15shall bear interest at the annual rate of 9% from the date of the original payment to
16the date when the refund is made. The time for making additional levies of license
17fees or claims for refunds of excess license fees paid, in respect to any year, shall be
18limited to 4 years after the time the report for such year was filed.
SB44, s. 1641 19Section 1641. 76.39 (4) (c) of the statutes is amended to read:
SB44,718,220 76.39 (4) (c) All additional assessments and claims for refund shall be subject
21to the same procedure for review and final determination as is provided with respect
22to additional assessments and refunds of income or franchise taxes in chs. 71 and 73,
23except that appeals of denials of claims for refunds shall be made directly to the office
24of the commissioner of
tax appeals commission and except as the same may conflict

1with this section. Delinquent taxes shall be subject to interest at the rate of 1.5% per
2month until paid.
SB44, s. 1642 3Section 1642. 76.39 (4) (d) of the statutes is amended to read:
SB44,718,94 76.39 (4) (d) All refunds shall be certified by the department to the department
5of administration which shall audit the amount of the refunds and the state
6treasurer
secretary of administration shall pay the amount, together with interest
7at the rate of 9% per year from the date payment was made. All additional taxes shall
8bear interest at the rate of 12% per year from the time they should have been paid
9to the date upon which the additional taxes shall become delinquent if unpaid.
SB44, s. 1643 10Section 1643. 76.48 (3) of the statutes is amended to read:
SB44,718,2011 76.48 (3) On or before May 1 in each year, the department of revenue shall
12compute and assess the license fees provided for in sub. (1r) and certify the amounts
13due to the state treasurer and file a duplicate thereof with the department secretary
14of administration. The department shall notify each electric cooperative of the
15amount of the license fees so assessed. The fees shall become delinquent if not paid
16when due and when delinquent shall be subject to interest at the rate of 1.5% per
17month on the amount of license fee until paid. The interest shall be collected by the
18department and, upon collection, forwarded to the state treasurer secretary of
19administration
and retained by the state. The payment dates provided for in sub.
20(3a) shall apply.
SB44, s. 1644 21Section 1644. 76.48 (5) of the statutes is amended to read:
SB44,719,822 76.48 (5) Additional assessments may be made, if notice of such assessment is
23given, within 4 years of the date the annual return was filed, but if no return was
24filed, or if the return filed was incorrect and was filed with intent to defeat or evade
25the tax, an additional assessment may be made at any time upon the discovery of

1gross revenues by the department. Refunds may be made if a claim for the refund
2is filed in writing with the department within 4 years of the date the annual return
3was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified
4by the department to the secretary of administration who shall audit the amounts
5of such overpayments and the state treasurer shall pay the amount audited.
6Additional assessments shall bear interest at the rate of 12% per year from the time
7they should have been paid to the date upon which they shall become delinquent if
8unpaid.
SB44, s. 1645 9Section 1645. 76.48 (6) of the statutes is amended to read:
SB44,719,1510 76.48 (6) All additional assessments and claims for refund shall be subject to
11the same procedure for review and final determination as is provided with respect
12to additional assessments and refunds of income or franchise taxes under chs. 71 and
1373, except that appeals of denials of claims for refunds shall be made directly to the
14office of the commissioner of tax appeals commission and except as such procedure
15conflicts with this section.
SB44, s. 1646 16Section 1646. 76.82 of the statutes is amended to read:
SB44,719,20 1776.82 Assessment. The department, using the methods that it uses used to
18assess property under s. 70.995, shall assess the property that is taxable under s.
1976.81, including property that is exempt under s. 70.11 (27) from the tax under ch.
2070, at its value as of January 1.
SB44, s. 1647 21Section 1647. 77.14 of the statutes is amended to read:
SB44,720,4 2277.14 Forest croplands information, protection, appropriation. The
23department of natural resources shall publish and distribute information regarding
24the method of taxation of forest croplands under this subchapter, and may employ
25a fire warden in charge of fire prevention in forest croplands. All actual and

1necessary expenses incurred by the department of natural resources or by the
2department of revenue in the performance of their duties under this subchapter shall
3be paid from the appropriation made in s. 20.370 (1) (mu) (mv) upon certification by
4the department incurring such expenses.
SB44, s. 1648 5Section 1648. 77.59 (6) (b) of the statutes is amended to read:
SB44,720,106 77.59 (6) (b) Appeals from the department's redeterminations shall be
7governed by the statutes applicable to income or franchise tax appeals but all appeals
8from decisions of the office of the commissioner of tax appeals commission with
9respect to the taxes imposed by this subchapter shall be appealed to the circuit court
10for Dane County.
SB44, s. 1649 11Section 1649. 77.59 (7) of the statutes is amended to read:
SB44,720,2512 77.59 (7) If the department believes that the collection of any tax imposed by
13this subchapter will be jeopardized by delay, it shall notify the person determined to
14owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount
15determined to be owing, including penalties and interest. Such notice shall be by
16certified or registered mail or by personal service and the warrant of the department
17shall not issue if the person, within 10 days after such notice furnishes a bond in such
18amount not exceeding double the amount determined to be owing and with such
19sureties as the department approves, conditioned upon the payment of so much of
20the taxes, interest, and penalties as shall finally be determined to be due. Nothing
21in this subsection shall affect the review of determinations of tax as provided in this
22subchapter and any amounts collected under this subsection shall be deposited with
23the state treasurer secretary of administration and disbursed after final
24determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90
25(2).
SB44, s. 1650
1Section 1650. 77.60 (2) (c) of the statutes is amended to read:
SB44,721,62 77.60 (2) (c) In the case of deficiency determinations, on or before the due date
3specified in the notice of deficiency, except that if the determination is contested
4before the office of the commissioner of tax appeals commission or in the courts, on
5or before the 30th day following the date on which the order or judgment
6representing the final determination becomes final.
SB44, s. 1651 7Section 1651. 77.66 of the statutes is created to read:
SB44,721,12 877.66 Refusal to collect taxes; certification. The secretary of revenue shall
9determine and periodically certify to the secretary of administration the names of
10persons, and affiliates, as defined in s. 16.70 (1b), of persons, who refuse to collect and
11remit the taxes imposed under ss. 77.52 and 77.53 on their sales delivered to this
12state.
SB44, s. 1652 13Section 1652. 77.91 (4) of the statutes is amended to read:
SB44,721,1614 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses
15for the administration of this subchapter shall be paid from the appropriation under
16s. 20.370 (1) (mu) (mv).
SB44, s. 1653 17Section 1653. 77.91 (5) of the statutes is amended to read:
SB44,721,2418 77.91 (5) Recording. Each register of deeds who receives notice of an order
19under this subchapter shall record the action as provided under s. 59.43 (1). The
20department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1.
21from the appropriation under s. 20.370 (1) (cr). If the amount in the appropriation
22under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount
23required under this subsection in that fiscal year, the department shall pay the
24balance from the appropriation under s. 20.370 (1) (mu) (mv).
SB44, s. 1654 25Section 1654. 79.015 of the statutes is amended to read:
SB44,722,5
179.015 Statement of estimated payments. The department of revenue, on
2or before September 15 of each year, shall provide to each municipality and county
3a statement of estimated payments to be made in the next calendar year to the
4municipality or county under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058, and
579.06.
SB44, s. 1655 6Section 1655. 79.02 (2) (b) of the statutes is amended to read:
SB44,722,97 79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the
8municipality's or county's estimated payments under ss. 79.03, 79.035, 79.036, 79.04,
979.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.
SB44, s. 1656 10Section 1656. 79.02 (3) of the statutes is amended to read:
SB44,722,1411 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
12in November shall equal that municipality's or county's entitlement to shared
13revenues under ss. 79.03, 79.035, 79.036, 79.04, 79.05, 79.058, and 79.06 for the
14current year, minus the amount distributed to the municipality or county in July.
SB44,722,20 15(b) In November 2002, the amount of the payments to each municipality and
16county under ss. 79.03, 79.04, 79.05, 79.058, and 79.06 to be paid from the
17appropriation account under s. 20.855 (4) (rb) shall be the amount of such payments
18to the municipality or county multiplied by the quotient of an amount equal to the
19moneys available, as determined by the department of administration, from the
20appropriation account under s. 20.855 (4) (rb) divided by $826,068,930.
SB44, s. 1657 21Section 1657. 79.02 (3) (c) of the statutes is created to read:
SB44,722,2522 79.02 (3) (c) In November 2003, the total amount of the payments to each
23municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the
24appropriation account under s. 20.835 (1) (t) shall equal $230,000,000 and shall be
25applied to the payments in the manner determined by the department of revenue.
SB44, s. 1658
1Section 1658. 79.02 (3) (d) of the statutes is created to read:
SB44,723,52 79.02 (3) (d) 1. In November 2004, the total amount of the payments to each
3municipality and county under s. 79.035 to be paid from the appropriation account
4under s. 20.835 (1) (t) shall equal $170,000,000 and shall be applied to the payments
5in the manner determined by the department of revenue.
SB44,723,96 2. In November 2004, the total amount of the payments to each municipality
7and county under s. 79.035 to be paid from the appropriation account under s. 20.835
8(1) (u) shall equal $20,000,000 and shall be applied to the payments in the manner
9determined by the department of revenue.
SB44, s. 1659 10Section 1659. 79.03 (3) (a) of the statutes is amended to read:
SB44,723,1611 79.03 (3) (a) The amount in the shared revenue account for municipalities and
12the amount in the shared revenue account for counties, less the payments under sub.
13(2) and s. 79.04, and, for the distribution in 2003, the amount appropriated under s.
1420.835 (1) (t),
shall be allocated to each municipality and county respectively in
15proportion to its entitlement. In this paragraph, "entitlement" means the product
16of aidable revenues and tax base weight.
SB44, s. 1660 17Section 1660. 79.03 (4) of the statutes is amended to read:
SB44,724,718 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and
1979.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
20distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300.
21In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s.
2220.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
23section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
24municipalities and $168,981,800 to counties. Beginning in 1995 and ending in 2001,
25the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835

1(1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the
2total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from ss. 20.835 (1)
3(d) and 20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to
4counties. In 2003, the total amounts to be distributed under ss. 79.03, 79.04, and
579.06 from s. 20.835 (1) (d) and (t) are $776,783,700 to municipalities, less the
6reductions under s. 79.034,
and $172,378,300 to counties, less the reductions under
7s. 79.034
.
SB44, s. 1661 8Section 1661. 79.034 of the statutes is created to read:
SB44,724,17 979.034 Reductions. In 2003, after the total amount of the payments to each
10county and municipality under ss. 79.03, 79.04, 79.058, and 79.06 has been
11determined, the department of revenue shall reduce the total amount of such
12payments to each county and municipality by subtracting from such payments an
13amount based on the county's or municipality's population, as determined by the
14department, so that the total amount of the reduction to all such payments in 2003
15is $10,000,000, except that the reduction applied to any county's or municipality's
16payments shall not exceed the amount of the payments distributed to the county or
17municipality under ss. 79.03, 79.04, 79.058, and 79.06 in 2003.
SB44, s. 1662 18Section 1662. 79.035 (1) of the statutes is amended to read:
SB44,724,2219 79.035 (1) Subject to reductions under s. 79.036 (3), in In 2004 and subsequent
20years, each county and municipality shall receive a payment from the county and
21municipal aid account and, for distributions in 2004, from the appropriation
22accounts under s. 20.835 (1) (t) and (u)
in an amount determined under sub. (2).
SB44, s. 1663 23Section 1663. 79.035 (2) (a) 1. of the statutes is amended to read:
SB44,725,324 79.035 (2) (a) 1. For the distribution in 2004, each county and municipality will
25receive a payment that is equal to the amount of the payments the county or

1municipality would have received in 2003 under ss. 79.03, 79.058, and 79.06, if not
2for the reductions under s. 79.034,
less the amount of the reduction under subd. 2.
3and, for a municipality, the reduction under subd. 3.
SB44, s. 1664 4Section 1664. 79.035 (2) (a) 2. of the statutes is amended to read:
SB44,725,125 79.035 (2) (a) 2. The department of revenue shall reduce the amount of the
6payments to be distributed to each county and municipality, as determined under
7subd. 1., by subtracting from such payments an amount based on the county's or
8municipality's population, as determined by the department, so that the total
9amount of the reduction to all such payments in 2004 is $40,000,000 $50,000,000,
10except that the reduction applied to any county's or municipality's payment shall not
11exceed the amount of the payments specified under subd. 1. distributed to the county
12or municipality in 2003.
SB44, s. 1665 13Section 1665. 79.035 (2) (a) 3. of the statutes is created to read:
SB44,725,2014 79.035 (2) (a) 3. After the reduction under subd. 2., the department of revenue
15shall reduce the amount of the payments to be distributed to each municipality, as
16determined under subd. 2., by subtracting from such payments an amount based on
17the municipality's population, as determined by the department, so that the total
18amount of the reduction to all such payments in 2004 is $70,000,000, except that the
19reduction applied to any municipality's payment shall not exceed the amount of the
20payments specified under subd. 1. distributed to the municipality in 2003.
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