LRB-0623/1
JK:lmk&jld:rs
2005 - 2006 LEGISLATURE
April 12, 2005 - Introduced by Representatives Owens, Ainsworth, Albers, Hahn
and Hines, cosponsored by Senator Roessler. Referred to Committee on
Rural Affairs and Renewable Energy.
AB312,1,2
1An Act to amend 74.29 and 74.485 (9) of the statutes;
relating to: the
2distribution of the penalty for converting agricultural land.
Analysis by the Legislative Reference Bureau
Under current law, a person who owns land that has been assessed, for property
tax purposes, as agricultural land and who converts the land's use so that the land
may not be assessed as agricultural land must pay a penalty to the county in which
the land is located. The county pays 50 percent of the amount of the penalty to the
taxation district in which the land is located. Under this bill, the county must pay
the taxation district's share of the penalty to the taxation district no later than
August 20 of each year.
For further information see the local fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB312, s. 1
3Section
1. 74.29 of the statutes is amended to read:
AB312,2,7
474.29 August settlement. On or before August 20, the county treasurer shall
5pay in full to the proper treasurer all real property taxes, including taxes offset by
6the credit under s. 79.10 (5), and special taxes included in the tax roll which have not
1previously been paid to, or retained by, the proper treasurer.
On or before August 20,
2the county treasurer shall also pay in full to the proper treasurer any distribution
3under s. 74.485 (6) that has not been previously paid to the proper treasurer. A
4county may, by resolution adopted by the county board, direct the county treasurer
5to pay in full to the proper treasurer all special assessments and special charges
6included in the tax roll which have not previously been paid to, or retained by, the
7proper treasurer.
AB312, s. 2
8Section
2. 74.485 (9) of the statutes is amended to read:
AB312,2,119
74.485
(9) Administration. The county in which the land as described in sub.
10(1) is located shall administer the penalty under this section
and shall make the
11distributions under sub. (6) as provided under s. 74.29.
