Note: Inserts missing article.
SB540, s. 14 6Section 14. 66.0203 (7) (a) of the statutes is amended to read:
SB540,8,107 66.0203 (7) (a) No action to contest the validity of an incorporation on any
8grounds, whether procedural or jurisdictional, may be commenced after 60 days from
9the date of issuance of the charter certificate of incorporation by the secretary of
10state.
Note: Makes language consistent with s. 66.0211 (5), under which, upon approval
of a referendum for incorporation, a "certificate of incorporation" is issued by the
secretary of state. The statutes contain no provision providing for the issuance of a
"charter of incorporation."
SB540, s. 15 11Section 15. 66.0216 (6) of the statutes, as created by 2005 Wisconsin Act 25,
12is amended to read:
SB540,8,1913 66.0216 (6) Action. No action to contest the validity of an incorporation under
14this section on any grounds, whether procedural or jurisdictional, may be
15commenced after 60 days from the date of issuance of the charter certificate of
16incorporation by the secretary of state. In any such action, the burden of proof as to
17all issues is upon the person bringing the action to show that the incorporation is not
18valid. An action contesting an incorporation shall be given preference in the circuit
19court
Note: Makes language consistent with s. 66.0216 (5), under which, upon approval
of a referendum for incorporation, a "certificate of incorporation" is issued by the
secretary of state. The statutes contain no provision providing for the issuance of a
"charter of incorporation."
SB540, s. 16
1Section 16. 70.27 (3) (a) of the statutes, as affected by 2005 Wisconsin Act 41,
2is amended to read:
SB540,9,143 70.27 (3) (a) Reference to any land, as it appears on a recorded assessor's plat
4is deemed sufficient for purposes of assessment and taxation. Conveyance may be
5made by reference to such plat and shall be as effective to pass title to the land so
6described as it would be if the same premises had been described by metes and
7bounds. Such plat or record thereof shall be received in evidence in all courts and
8places as correctly describing the several parcels of land therein designated. After
9an assessor's plat has been made and recorded with the register of deeds as provided
10by this section, all conveyances of lands included in such assessor's plat shall be by
11reference to such plat. Any instrument dated and acknowledged after September 1,
121955, purporting to convey, mortgage, or otherwise give notice on of an interest in
13land that is within or part of an assessor's plat shall describe the affected land by the
14name of the assessor's plat, lot, block, or outlot.
Note: Inserts correct term.
SB540, s. 17 15Section 17. 71.05 (6) (b) 28. (intro.) of the statutes, as affected by 2005
16Wisconsin Acts 22
and 25, is amended to read:
SB540,9,2317 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses for
18a student who is the claimant or who is the claimant's child and the claimant's
19dependent who is claimed under section 151 (c) of the Internal Revenue Code, to
20attend any university, college, technical college or a school approved under s. 39.90
2138.50, that is located in Wisconsin or to attend a public vocational school or public
22institution of higher education in Minnesota under the Minnesota-Wisconsin
23reciprocity agreement under s. 39.47, calculated as follows:

Note: The stricken "39.90" was inserted by 2005 Wis. Act 22, and "38.50" was
inserted by 2005 Wis. Act 25. Act 25 renumbered s. 39.90 to s. 38.50.
SB540, s. 18 1Section 18. 71.07 (10) of the statutes, as affected by 2005 Wisconsin Act 25,
2is amended to read:
SB540,10,73 71.07 (10) Credits not allowed. The credits under s. 71.28 (4) and (5) may not
4be claimed by partners, including partners of a publicly traded partnership treated
5as a corporation under s. 71.22 (1k), members of a limited liability company,
6including members of a limited liability company treated as a corporation under s.
777.22 71.22 (1k), or shareholders of a tax-option corporation.
Note: Corrects cross-reference. There is no s. 77.22 (1k). Section 71.22 (1k)
provides a definition of corporation that includes limited liability companies treated as
corporations under the internal revenue code.
SB540, s. 19 8Section 19. 71.775 (4) (b) 2. of the statutes, as created by 2005 Wisconsin Act
925
, is amended to read:
SB540,10,2010 71.775 (4) (b) 2. A pass-through entity that pays the tax withheld under sub.
11(2) as provided under subd. 1. is not subject to an underpayment of estimated tax
12under s. 71.09 or 71.29, if 90 percent of the tax that is due for the current taxable year
13is paid by the unextended due date or if 100 percent of the tax that is due for the
14taxable year immediately preceding the current taxable year is paid by the
15unextended due date and the taxable year immediately preceding the current
16taxable year was a 12-month period. Interest at the rate of 12 percent shall be
17imposed on the unpaid amount of the tax withheld under sub. (2) during any
18extension period and interest at the rate of 18 percent shall be imposed on the unpaid
19amount of the tax withheld under sub. (2) for the period beginning with the extended
20due date and ending with the date that the unpaid amount is paid in full.
Note: Inserts missing word consistent with the remainder of the provision and
other statutes.
SB540, s. 20
1Section 20. 71.93 (1) (a) 1. of the statutes, as affected by 2005 Wisconsin Act
225
, is amended to read:
SB540,11,53 71.93 (1) (a) 1. An amount owed to a state agency, if the amount has been
4reduced to a judgment or if the state agency has provided the debtor reasonable
5notice and an opportunity to be heard with regards regard to the amount owed.
Note: Replaces word consistent with usage of the term throughout the statutes.
SB540, s. 21 6Section 21. 71.935 (1) (a) of the statutes is amended to read:
SB540,11,137 71.935 (1) (a) "Debt" means a parking citation of at least $20 that is unpaid and
8for which there has been no court appearance by the date specified in the citation or,
9if no date is specified, that is unpaid for at least 28 days; an unpaid fine, fee,
10restitution or forfeiture of at least $20; and any other debt that is at least $20, except
11debt related to property taxes, if the debt has been reduced to a judgment or the
12municipality or county to which the debt is owed has provided the debtor reasonable
13notice and an opportunity to be heard with regards regard to the debt.
Note: Replaces word consistent with usage of the term throughout the statutes.
SB540, s. 22 14Section 22. 79.02 (3) (c) 1. of the statutes is amended to read::
SB540,11,1915 79.02 (3) (c) 1. In November 2003, the total amount of the payments to each
16municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the
17appropriation account under s. 20.835 (1) (t), 2003 stats., shall equal $230,000,000
18and shall be applied to the payments in the manner determined by the department
19of revenue.
Note: Section 20.835 (1) (t) was repealed by 2003 Wis. Act 33, eff. 7-1-2005.
SB540, s. 23 20Section 23. 79.02 (3) (c) 2. of the statutes is amended to read:
SB540,12,321 79.02 (3) (c) 2. In November 2003, the total amount of the payments to each
22municipality and county under ss. 79.03, 79.04, and 79.06 to be paid from the

1appropriation account under s. 20.835 (1) (u), 2003 stats., shall equal $17,600,000
2and shall be applied to the payments in the manner determined by the department
3of revenue.
Note: Section 20.835 (1) (u) was repealed by 2003 Wis. Act 33, eff. 7-1-2005.
SB540, s. 24 4Section 24. 79.02 (3) (d) 1. of the statutes is amended to read:
SB540,12,85 79.02 (3) (d) 1. In November 2004, the total amount of the payments to each
6municipality under s. 79.035 to be paid from the appropriation account under s.
720.835 (1) (t), 2003 stats., shall equal $170,000,000 and shall be applied to the
8payments in the manner determined by the department of revenue.
Note: Section 20.835 (1) (t) was repealed by 2003 Wis. Act 33, eff. 7-1-2005.
SB540, s. 25 9Section 25. 79.02 (3) (d) 2. of the statutes is amended to read:
SB540,12,1310 79.02 (3) (d) 2. In November 2004, the total amount of the payments to each
11municipality under s. 79.035 to be paid from the appropriation account under s.
1220.835 (1) (u), 2003 stats., shall equal $20,000,000 and shall be applied to the
13payments in the manner determined by the department of revenue.
Note: Section 20.835 (1) (u) was repealed by 2003 Wis. Act 33, eff. 7-1-2005.
SB540, s. 26 14Section 26. 79.03 (3) (a) of the statutes is amended to read:
SB540,12,2015 79.03 (3) (a) The amount in the shared revenue account for municipalities and
16the amount in the shared revenue account for counties, less the payments under sub.
17(2) and s. 79.04, and, for the distribution in 2003, the amount appropriated under s.
1820.835 (1) (m), (t), and (u), 2003 stats., shall be allocated to each municipality and
19county respectively in proportion to its entitlement. In this paragraph, "entitlement"
20means the product of aidable revenues and tax base weight.
Note: Section 20.835 (1) (m) was repealed by 2003 Wis. Act 33, eff. 7-1-2004, and
s. 20.835 (1) (t) and (u) were repealed by Act 33, eff. 7-1-2005. All three statutes appeared
in the printed 2003 statute volumes.
SB540, s. 27 21Section 27. 79.03 (4) of the statutes is amended to read:
SB540,13,16
179.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and
279.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
3distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300.
4In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s.
520.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
6section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
7municipalities and $168,981,800 to counties. Beginning in 1995 and ending in 2001,
8the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835
9(1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the
10total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from ss. s. 20.855
11(4) (rb), 2001 stats., and s.
20.835 (1) (d) and 20.855 (4) (rb), 2001 stats., are
12$769,092,800 to municipalities and $170,671,600 to counties. In 2003, the total
13amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d), (m),
14(t), and (u), 2003 stats., and s. 20.835 (1) (d) are $776,783,700 to municipalities, less
15the reductions under s. 79.02 (3) (c) 3., and $172,378,300 to counties, less the
16reductions under s. 79.02 (3) (c) 3.
Note: Changes order of citations in conformity with current style. Section 20.835
(1) (m) was repealed by 2003 Wis. Act 33, eff. 7-1-2004, and s. 20.835 (1) (t) and (u) were
repealed by Act 33, eff. 7-1-2005. All three statutes appeared in the printed 2003 statute
volumes.
SB540, s. 28 17Section 28. 79.04 (1) (a) of the statutes is amended to read:
SB540,14,1818 79.04 (1) (a) An amount from the shared revenue account or, for the
19distribution in 2003, from the appropriation under s. 20.835 (1) (t) , 2003 stats.,
20determined by multiplying by 3 mills in the case of a town, and 6 mills in the case
21of a city or village, the first $125,000,000 of the amount shown in the account, plus
22leased property, of each public utility except qualified wholesale electric companies,
23as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production

1plant, exclusive of land," "general structures," and "substations," in the case of light,
2heat and power companies, electric cooperatives or municipal electric companies, for
3all property within a municipality in accordance with the system of accounts
4established by the public service commission or rural electrification administration,
5less depreciation thereon as determined by the department of revenue and less the
6value of treatment plant and pollution abatement equipment, as defined under s.
770.11 (21) (a), as determined by the department of revenue plus an amount from the
8shared revenue account or, for the distribution in 2003, from the appropriation under
9s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a
10town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total
11original cost of production plant, general structures, and substations less
12depreciation, land and approved waste treatment facilities of each qualified
13wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
14department of revenue of all property within the municipality. The total of amounts,
15as depreciated, from the accounts of all public utilities for the same production plant
16is also limited to not more than $125,000,000. The amount distributable to a
17municipality under this subsection and sub. (6) in any year shall not exceed $300
18times the population of the municipality.
Note: Section 20.835 (1) (t) was repealed by 2003 Wis. Act 33, eff. 7-1-2005.
SB540, s. 29 19Section 29. 79.04 (2) (a) of the statutes is amended to read:
SB540,16,420 79.04 (2) (a) Annually, except for production plants that begin operation after
21December 31, 2003, or begin operation as a repowered production plant after
22December 31, 2003, the department of administration, upon certification by the
23department of revenue, shall distribute from the shared revenue account or, for the
24distribution in 2003, from the appropriation under s. 20.835 (1) (t) , 2003 stats., to any

1county having within its boundaries a production plant, general structure, or
2substation, used by a light, heat or power company assessed under s. 76.28 (2) or
376.29 (2), except property described in s. 66.0813 unless the production plant or
4substation is owned or operated by a local governmental unit that is located outside
5of the municipality in which the production plant or substation is located, or by an
6electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a
7municipal electric company under s. 66.0825 an amount determined by multiplying
8by 6 mills in the case of property in a town and by 3 mills in the case of property in
9a city or village the first $125,000,000 of the amount shown in the account, plus
10leased property, of each public utility except qualified wholesale electric companies,
11as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production
12plant, exclusive of land," "general structures," and "substations," in the case of light,
13heat and power companies, electric cooperatives or municipal electric companies, for
14all property within the municipality in accordance with the system of accounts
15established by the public service commission or rural electrification administration,
16less depreciation thereon as determined by the department of revenue and less the
17value of treatment plant and pollution abatement equipment, as defined under s.
1870.11 (21) (a), as determined by the department of revenue plus an amount from the
19shared revenue account or, for the distribution in 2003, from the appropriation under
20s. 20.835 (1) (t), 2003 stats., determined by multiplying by 6 mills in the case of
21property in a town, and 3 mills in the case of property in a city or village, of the total
22original cost of production plant, general structures, and substations less
23depreciation, land and approved waste treatment facilities of each qualified
24wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
25department of revenue of all property within the municipality. The total of amounts,

1as depreciated, from the accounts of all public utilities for the same production plant
2is also limited to not more than $125,000,000. The amount distributable to a county
3under this subsection and sub. (6) in any year shall not exceed $100 times the
4population of the county.
Note: Section 20.835 (1) (t) was repealed by 2003 Wis. Act 33, eff. 7-1-2005.
SB540, s. 30 5Section 30. 100.53 (1) (a) of the statutes, as created by 2005 Wisconsin Act 25,
6is amended to read:
SB540,16,77 100.53 (1) (a) "Rental company" has the meaning given in s. 344.51 (1) (1g) (c).
Note: Corrects cross-reference. There is no s. 344.51 (1). "Rental company" is
defined at s. 344.51 (1g) (c).
SB540, s. 31 8Section 31. 182.028 of the statutes, as affected by 2005 Wisconsin Acts 22 and
925, is amended to read:
SB540,16,22 10182.028 School corporations. Any corporation formed for the establishment
11and maintenance of schools, academies, seminaries, colleges or universities or for the
12cultivation and practice of music shall have power to enact bylaws for the protection
13of its property, and provide fines as liquidated damages upon its members and
14patrons for violating the bylaws, and may collect the same in tort actions, and to
15prescribe and regulate the courses of instruction therein, and to confer such degrees
16and grant such diplomas as are usually conferred by similar institutions or as shall
17be appropriate to the courses of instruction prescribed, except that no corporation
18shall operate or advertise a school that is subject to s. 39.90 (7) 38.50 (10) without
19complying with the requirements of s. 39.90 38.50. Any stockholder may transfer his
20or her stock to the corporation for its use; and if the written transfer so provides the
21stock shall be perpetually held by the board of directors with all the rights of a
22stockholder, including the right to vote.

Note: The stricken "39.90 (7)" and "39.90" were inserted by 2005 Wis. Act 22, and
"38.50 (10)" and "38.50" were inserted by 2005 Wis. Act 25. Act 25 renumbered s. 39.90
to s. 38.50 and specifically renumbered s. 39.90 (7) to s. 38.50 (10).
SB540, s. 32 1Section 32. 254.179 (1) (f) of the statutes is repealed.
Note: Section 254.179 (1) (f) reads: "The interim lead hazard control measures
under s. 254.173 (3) (c) 2." Section 254.173 (3) was repealed by 1999 Wis. Act 113, eff.
9-1-2005, rendering this provision without effect.
SB540, s. 33 2Section 33. The treatment of 343.44 (2) (b) (intro.) of the statutes by 2003
3Wisconsin Act 33
is not repealed by 2005 Wisconsin Act 25. Both treatments stand.
Note: There is no conflict of substance. As merged by the revisor, s. 343.44 (2) (b)
(intro.) reads:
(b) Except as provided in pars. (am) and (as), any person who violates sub. (1) (b)
or (d) shall be fined not more than $2,500 or imprisoned for not more than one year in the
county jail or both. In imposing a sentence under this paragraph, or a local ordinance in
conformity with this paragraph, the court shall review the record and consider the
following:
SB540, s. 34 4Section 34. Subchapter VI (title) of chapter 440 [precedes 440.70] of the
5statutes, as created by 2005 Wisconsin Act 25, is renumbered subchapter XI (title)
6of chapter 440 [precedes 440.98].
Note: 2005 Wis. Acts 25 and 31 both created subchapter titles numbered ch. 440,
subch. VI (title).
SB540, s. 35 7Section 35. 440.70 of the statutes, as affected by 2005 Wisconsin Act 25, is
8renumbered 440.98.
Note: 2005 Wis. Acts 25 and 31 both created sections numbered s. 440.70.
SB540, s. 36 9Section 36. 440.70 (13) of the statutes, as created by 2005 Wisconsin Act 31,
10is repealed.
Note: Section 440.70 (13) defines "incapacitated" as used in Chapter 440, subch.
VI. "Incapacitated" does not appear in ch. 440, subch. VI.
SB540, s. 37 11Section 37. 440.75 of the statutes, as created by 2005 Wisconsin Act 25, is
12renumbered 440.88.
Note: 2005 Wis. Acts 25 and 31 both created sections numbered s. 440.75.
SB540, s. 38 13Section 38. 440.79 (a) to (d) of the statutes, as created by 2005 Wisconsin Act
1431
, are renumbered 440.79 (1) to (4) .

Note: Confirms renumbering by the revisor under s. 13.93 (1) (b) to conform
numbering to current style.
SB540, s. 39 1Section 39. 440.92 (1) (bm) of the statutes, as created by 2005 Wisconsin Act
225
, is amended to read:
SB540,18,73 440.92 (1) (bm) If a cemetery authority that is licensed under this subsection
4notifies the board that it proposes to take an action specified in s. 157.08 (2) (b) 1. b.
5or c.
and the board does not object to the action under s. 157.08 (2) (b) 3., the board
6shall revoke the license and require the cemetery authority to reapply for a license
7under this subsection.
Note: Corrects cross-references. Section s. 157.08 (2) (b) is not subdivided.
SB540, s. 40 8Section 40. 457.02 (5m) of the statutes, as affected by 2005 Wisconsin Act 25,
9is amended to read:
SB540,18,1710 457.02 (5m) Authorize any individual who is certified or licensed under this
11chapter to treat alcohol or substance dependency or abuse as a specialty unless the
12individual is a certified substance abuse counselor, clinical supervisor, or prevention
13specialist under s. 440.75 440.88, or unless the individual satisfies educational and
14supervised training requirements established in rules promulgated by the
15examining board. In promulgating rules under this subsection, the examining board
16shall consider the requirements for qualifying as a certified substance abuse
17counselor, clinical supervisor, or prevention specialist under s. 440.75 440.88.
Note: Section 440.75, as created by 2005 Wis. Act 25, is renumbered s. 440.88 by
this bill.
SB540, s. 41 18Section 41. 460.05 (1) (e) 1. of the statutes, as affected by 2005 Wisconsin Acts
1922
and 25, is amended to read:
SB540,19,220 460.05 (1) (e) 1. Graduated from a school of massage therapy or bodywork
21approved by the educational approval board under s. 39.90 38.50 or completed a

1training program approved by the department under the rules promulgated under
2s. 460.04 (2) (b).
Note: The stricken "39.90" was inserted by 2005 Wis. Act 22, and "38.50" was
inserted by 2005 Wis. Act 25. Act 25 renumbered s. 39.90 to s. 38.50.
SB540, s. 42 3Section 42. 560.61 (1) of the statutes is amended to read:
SB540,19,74 560.61 (1) Make a grant or loan to an eligible recipient for a project that meets
5the criteria for funding under s. 560.605 (1) and (2) and under s. 560.62, 560.63,
6560.65 or 560.66, whichever is appropriate, from the appropriations under s. 20.143
7(1) (c), (cb) and (ie).
Note: Section 20.143 (1) (cb) was repealed by 2005 Wis. Act 25.
SB540, s. 43 8Section 43. 944.21 (8) (b) 3. a. of the statutes, as affected by 2005 Wisconsin
9Acts 22
and 25, is amended to read:
SB540,19,1210 944.21 (8) (b) 3. a. Is a technical college, is a school approved by the educational
11approval board under s. 39.90 38.50, or is a school described in s. 39.90 38.50 (1) (e)
126., 7. or 8.; and
Note: The stricken "39.90" was inserted by 2005 Wis. Act 22, and "38.50" was
inserted by 2005 Wis. Act 25. Act 25 renumbered s. 39.90 to s. 38.50.
SB540, s. 44 13Section 44. 948.11 (4) (b) 3. a. of the statutes, as affected by 2005 Wisconsin
14Acts 22
and 25, is amended to read:
SB540,19,1715 948.11 (4) (b) 3. a. Is a technical college, is a school approved by the educational
16approval board under s. 39.90 38.50, or is a school described in s. 39.90 38.50 (1) (e)
176., 7. or 8.; and
Note: The stricken "39.90" was inserted by 2005 Wis. Act 22, and "38.50" was
inserted by 2005 Wis. Act 25. Act 25 renumbered s. 39.90 to s. 38.50.
SB540, s. 45 18Section 45. 2005 Wisconsin Act 25, section 221r is amended by replacing
19"20.292 (2) (gm) of the statutes, as affected by 2005 Wisconsin Act .... (this act),

1section 387, is amended to read:" with "20.292 (2) (gm) of the statutes, as affected by
22005 Wisconsin Act .... (this act), section 387m, is amended to read:".
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