AB244: Bill Text

AB244,31,24 74.05 (1) Definition. In this section, "error in the tax roll" means an error in the description of any real or personal property, in the identification of the owner or person to whom the property is assessed or in the amount of the tax or an error resulting from a palpably erroneous entry in the assessment roll.

AB244, s. 95 Section 95. 74.09 (2) of the statutes is amended to read:

AB244,32,3 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real and personal property tax bills. The form of the property tax bill shall be prescribed by the department of revenue and shall be uniform.

AB244, s. 96 Section 96. 74.11 (4) of the statutes is repealed.

AB244, s. 97 Section 97. 74.11 (6) (a) of the statutes is amended to read:

AB244,32,8 74.11 (6) (a) Payments made on or before January 31 and payments of taxes on improvements on leased land that are assessed as personal property shall be made to the taxation district treasurer.

AB244, s. 98 Section 98. 74.11 (10) (a) of the statutes is amended to read:

AB244,32,13 74.11 (10) (a) If all special assessments, special charges, and special taxes and personal property taxes due under sub. (3) or (4) are not paid in full on or before the due date, the amounts unpaid are delinquent as of the day after the due date of the first installment or of the lump-sum payment.

AB244, s. 99 Section 99. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).

AB244, s. 100 Section 100. 74.11 (11) (b) of the statutes is repealed.

AB244, s. 101 Section 101. 74.11 (12) (a) (intro.) of the statutes is amended to read:

AB244,32,20 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB244, s. 102 Section 102. 74.11 (12) (a) 1g. of the statutes is repealed.

AB244, s. 103 Section 103. 74.11 (12) (b) of the statutes is amended to read:

AB244,32,25 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies under this section.

AB244, s. 104 Section 104. 74.11 (12) (d) of the statutes is repealed.

AB244, s. 105 Section 105. 74.12 (6) of the statutes is repealed.

AB244, s. 106 Section 106. 74.12 (7) of the statutes is amended to read:

AB244,33,9 74.12 (7) Delinquent first installment. If the first installment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains is not paid on or before 5 working days after January 31, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of February 1.

AB244, s. 107 Section 107. 74.12 (8) of the statutes is amended to read:

AB244,33,17 74.12 (8) Delinquent 2nd or subsequent installment. If the 2nd or any subsequent installment payment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains is not paid by 5 working days after the due date specified in the ordinance, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of the first day of the month after the payment is due and interest and penalties are due under sub. (10).

AB244, s. 108 Section 108. 74.12 (9) (a) of the statutes is amended to read:

AB244,33,22 74.12 (9) (a) If all special assessments to which an installment option does not pertain, special charges, and special taxes and personal property taxes that are due under sub. (5) or (6) are not paid in full on or before 5 working days after January 31, the amounts unpaid are delinquent as of February 1.

AB244, s. 109 Section 109. 74.12 (10) (a) of the statutes is amended to read:

AB244,34,3 74.12 (10) (a) All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid, together with interest and penalties charged from the preceding February 1, to the taxation district treasurer.

AB244, s. 110 Section 110. 74.12 (11) (a) (intro.) of the statutes is amended to read:

AB244,34,8 74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB244, s. 111 Section 111. 74.12 (11) (a) 1g. of the statutes is repealed.

AB244, s. 112 Section 112. 74.12 (11) (b) of the statutes is amended to read:

AB244,34,13 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies under this section.

AB244, s. 113 Section 113. 74.12 (11) (d) of the statutes is repealed.

AB244, s. 114 Section 114. 74.13 (1) (b) of the statutes is amended to read:

AB244,34,18 74.13 (1) (b) Except as provided in sub. (3), general General property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the 3rd Monday in December.

AB244, s. 115 Section 115. 74.13 (3) of the statutes is repealed.

AB244, s. 116 Section 116. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated, renumbered 74.25 (1) (b) and amended to read:

AB244,35,3 74.25 (1) (b) General property taxes. After making the distribution under par. (a), the taxation district treasurer shall do all of the following: 2. Pay pay to each taxing jurisdiction within the district its proportionate share of real property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district its proportionate share of real property taxes.

AB244, s. 117 Section 117. 74.25 (1) (b) 1. of the statutes is repealed.

AB244, s. 118 Section 118. 74.25 (1) (b) 3. of the statutes is amended to read:

AB244,35,12 74.25 (1) (b) 3. Pay to each taxing jurisdiction within the district its proportionate share of taxes on improvements on leased land, except that the treasurer shall pay the state's proportionate share to the county and except the taxation district may pay in full all taxes on improvements on leased land, as provided with subd. 1. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of taxes on improvements on leased land.

AB244, s. 119 Section 119. 74.27 of the statutes is amended to read:

AB244,35,17 74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares share of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB244, s. 120 Section 120. 74.29 (2) of the statutes is amended to read:

AB244,36,2 74.29 (2) On or before August 20, a taxation district treasurer who has not paid in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. 3. or under s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes on improvements on leased land included in the tax roll which have not previously been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of taxes on improvements on leased land.

AB244, s. 121 Section 121. 74.30 (1) (i) of the statutes is repealed.

AB244, s. 122 Section 122. 74.30 (1m) of the statutes is amended to read:

AB244,36,7 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares share of taxes under sub. (1) (i) and (j).

AB244, s. 123 Section 123. 74.42 of the statutes is repealed.

AB244, s. 124 Section 124. 74.47 (3) (e) of the statutes is repealed.

AB244, s. 125 Section 125. 74.55 of the statutes is repealed.

AB244, s. 126 Section 126. 74.83 of the statutes is amended to read:

AB244,36,20 74.83 Agreements. Any 1st class city may enter into agreements to pay delinquent state, county, metropolitan sewerage district and technical college district real or personal property taxes, including accrued interest and penalties thereon, applicable to property located in that city at any stage in the proceedings for collection and enforcement of those taxes and thereafter collect and enforce those taxes, including interest and penalties on them, in its own name in accordance with any of the procedures or remedies applicable to the collection and enforcement of delinquent city, state, county, metropolitan sewerage district and technical college district taxes under this chapter and ch. 75.

AB244, s. 127 Section 127. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended to read:

AB244,37,7 74.87 (3) The common council of a city may, by ordinance, permit payment in 10 equal installments, without interest, of general property taxes, special charges and special assessments of the city, other than for special assessments for which no payment extension is allowed. Each installment shall be paid on or before the last day of each month from January through October. Taxes on personal property may be paid in installments under this subsection if, on or before January 31 of the year in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes on personal property levied by all taxing jurisdictions other than the city. The amounts and time of payment of city general property taxes, special assessments and charges in the city tax roll shall be as provided in the charter of the city.

AB244, s. 128 Section 128. 76.02 (2m) of the statutes is created to read:

AB244,37,17 76.02 (2m) "Computers and computer-related equipment" includes mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, cash registers, fax machines that are not also copiers, basic operational programs, systems software, and prewritten software. "Computers and computer-related equipment" excludes custom software, copiers, equipment with embedded computerized components, and telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3).

AB244, s. 129 Section 129. 76.02 (4m) of the statutes is created to read:

AB244,37,20 76.02 (4m) "Motor vehicle" includes all of the following and any trailer or semitrailer used with any of the following:

AB244,37,21 (a) An automobile.

AB244,37,22 (b) A motor bicycle.

AB244,37,23 (c) A motor bus.

AB244,37,24 (d) A motorcycle.

AB244,37,25 (e) A motor truck.

AB244,38,1 (f) A moped.

AB244,38,2 (g) A road tractor.

AB244,38,3 (h) A school bus.

AB244,38,4 (i) A snowmobile.

AB244,38,5 (j) A truck tractor.

AB244, s. 130 Section 130. 76.025 (1) of the statutes is amended to read:

AB244,38,19 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m), such computers and computer-related equipment, motor vehicles as are exempt under s. 70.112 (5), and treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee, or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title, or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.

AB244, s. 131 Section 131. 76.03 (1) of the statutes is amended to read:

AB244,38,24 76.03 (1) The property, both real and personal, including all rights, franchises, and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.

AB244, s. 132 Section 132. 76.07 (4g) (c) 1. of the statutes is amended to read:

AB244,39,5 76.07 (4g) (c) 1. Determine the gross cost of gas plant in service in this state, except motor vehicles exempt from the property tax under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company's business in this state and included in the base for purposes of rate regulation by the federal energy regulatory commission.

AB244, s. 133 Section 133. 76.07 (4g) (c) 2. of the statutes is amended to read:

AB244,39,11 76.07 (4g) (c) 2. Determine the gross cost of gas plant in service everywhere, except motor vehicles specified under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company's business everywhere and included in the base for purposes of rate regulation by the federal energy regulatory commission.

AB244, s. 134 Section 134. 76.125 (1) of the statutes is amended to read:

AB244,39,18 76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.

AB244, s. 135 Section 135. 76.48 (1r) of the statutes is amended to read:

AB244,40,7 76.48 (1r) Except as provided in s. 76.29, every electric cooperative shall pay, in lieu of other general property and income or franchise taxes, an annual license fee equal to its apportionment factor multiplied by its gross revenues; excluding for the tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the license fee under s. 76.29; multiplied by 3.19% 3.19 percent. Real estate and personal property not used primarily for the purpose of generating, transmitting or distributing electric energy are is subject to general property taxes. If a general structure is used in part to generate, transmit or distribute electric energy and in part for nonoperating purposes, the license fee imposed by this section is in place of the percentage of all other general real property taxes that fairly measures and represents the extent of the use in generating, transmitting or distributing electric energy, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements.

AB244, s. 136 Section 136. 76.69 of the statutes is repealed.

AB244, s. 137 Section 137. 76.81 of the statutes is amended to read:

AB244,40,22 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m), computers and computer-related equipment, motor vehicles that are exempt under s. 70.112 (5), property that is used less than 50% 50 percent in the operation of a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located and the rate for the tax imposed on each item of tangible personal property is the net rate determined by the department. The real and tangible personal property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).

AB244, s. 138 Section 138. 77.04 (1) of the statutes is amended to read:

AB244,41,13 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972. The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal property, subject to all laws and regulations for the assessment and taxation of general property under ch. 70.

AB244, s. 139 Section 139. 77.54 (3) (b) 1. of the statutes is amended to read:

AB244,41,22 77.54 (3) (b) 1. "Building" has the meaning given under s. 70.111 (10) (a) 1. means any structure that is intended to be a permanent accession to real property; that is designed or used for sheltering people, animals, or plants, for storing property, or for working, office, parking, sales, or display space, regardless of any contribution that the structure makes to the production process in it; that in physical appearance is annexed to that real property; that is covered by a roof or encloses space; that is not readily moved or disassembled; and that is commonly known to be a building because of its appearance and because of the materials of which it is constructed.

AB244, s. 140 Section 140. 77.84 (1) of the statutes is amended to read:

AB244,42,6 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building on managed forest land is subject to taxation as personal property under ch. 70.

AB244, s. 141 Section 141. 79.03 (3) (b) 3. of the statutes is amended to read: