AB244, s. 124 9Section 124. 74.47 (3) (e) of the statutes is repealed.
AB244, s. 125 10Section 125. 74.55 of the statutes is repealed.
AB244, s. 126 11Section 126. 74.83 of the statutes is amended to read:
AB244,36,20 1274.83 Agreements. Any 1st class city may enter into agreements to pay
13delinquent state, county, metropolitan sewerage district and technical college
14district real or personal property taxes, including accrued interest and penalties
15thereon, applicable to property located in that city at any stage in the proceedings
16for collection and enforcement of those taxes and thereafter collect and enforce those
17taxes, including interest and penalties on them, in its own name in accordance with
18any of the procedures or remedies applicable to the collection and enforcement of
19delinquent city, state, county, metropolitan sewerage district and technical college
20district taxes under this chapter and ch. 75.
AB244, s. 127 21Section 127. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended
22to read:
AB244,37,723 74.87 (3) The common council of a city may, by ordinance, permit payment in
2410 equal installments, without interest, of general property taxes, special charges
25and special assessments of the city, other than for special assessments for which no

1payment extension is allowed. Each installment shall be paid on or before the last
2day of each month from January through October. Taxes on personal property may
3be paid in installments under this subsection if, on or before January 31 of the year
4in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes
5on personal property levied by all taxing jurisdictions other than the city.
The
6amounts and time of payment of city general property taxes, special assessments and
7charges in the city tax roll shall be as provided in the charter of the city.
AB244, s. 128 8Section 128. 76.02 (2m) of the statutes is created to read:
AB244,37,179 76.02 (2m) "Computers and computer-related equipment" includes
10mainframe computers, minicomputers, personal computers, networked personal
11computers, servers, terminals, monitors, disk drives, electronic peripheral
12equipment, tape drives, printers, cash registers, fax machines that are not also
13copiers, basic operational programs, systems software, and prewritten software.
14"Computers and computer-related equipment" excludes custom software, copiers,
15equipment with embedded computerized components, and telephone systems,
16including equipment that is used to provide telecommunications services, as defined
17in s. 76.80 (3).
AB244, s. 129 18Section 129. 76.02 (4m) of the statutes is created to read:
AB244,37,2019 76.02 (4m) "Motor vehicle" includes all of the following and any trailer or
20semitrailer used with any of the following:
AB244,37,2121 (a) An automobile.
AB244,37,2222 (b) A motor bicycle.
AB244,37,2323 (c) A motor bus.
AB244,37,2424 (d) A motorcycle.
AB244,37,2525 (e) A motor truck.
AB244,38,1
1(f) A moped.
AB244,38,22 (g) A road tractor.
AB244,38,33 (h) A school bus.
AB244,38,44 (i) A snowmobile.
AB244,38,55 (j) A truck tractor.
AB244, s. 130 6Section 130. 76.025 (1) of the statutes is amended to read:
AB244,38,197 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
8all real and personal property of the company used or employed in the operation of
9its business, excluding property that is exempt from the property tax under s. 70.11
10(39) and (39m), such
computers and computer-related equipment, motor vehicles as
11are exempt under s. 70.112 (5)
, and treatment plant and pollution abatement
12equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title
13and interest of the company referred to in such property as owner, lessee, or
14otherwise, and in case any portion of the property is jointly used by 2 or more
15companies, the unit assessment shall include and cover a proportionate share of that
16portion of the property jointly used so that the assessments of the property of all
17companies having any rights, title, or interest of any kind or nature whatsoever in
18any such property jointly used shall, in the aggregate, include only one total full
19value of such property.
AB244, s. 131 20Section 131. 76.03 (1) of the statutes is amended to read:
AB244,38,2421 76.03 (1) The property, both real and personal, including all rights, franchises,
22and privileges used in and necessary to the prosecution of the business of any
23company enumerated in s. 76.02 shall be deemed personal property for the purposes
24of taxation, and
shall be valued and assessed together as a unit.
AB244, s. 132 25Section 132. 76.07 (4g) (c) 1. of the statutes is amended to read:
AB244,39,5
176.07 (4g) (c) 1. Determine the gross cost of gas plant in service in this state,
2except motor vehicles exempt from the property tax under s. 70.112 (5), and of all
3other property owned or rented by the company and used in the operation of the
4company's business in this state and included in the base for purposes of rate
5regulation by the federal energy regulatory commission.
AB244, s. 133 6Section 133. 76.07 (4g) (c) 2. of the statutes is amended to read:
AB244,39,117 76.07 (4g) (c) 2. Determine the gross cost of gas plant in service everywhere,
8except motor vehicles specified under s. 70.112 (5), and of all other property owned
9or rented by the company and used in the operation of the company's business
10everywhere and included in the base for purposes of rate regulation by the federal
11energy regulatory commission.
AB244, s. 134 12Section 134. 76.125 (1) of the statutes is amended to read:
AB244,39,1813 76.125 (1) Using the statement of assessments under s. 70.53 and the
14statement of taxes under s. 69.61, the department shall determine the net rate of
15taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
16property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
17in subs. (2) to (6). The department shall enter that rate on the records of the
18department.
AB244, s. 135 19Section 135. 76.48 (1r) of the statutes is amended to read:
AB244,40,720 76.48 (1r) Except as provided in s. 76.29, every electric cooperative shall pay,
21in lieu of other general property and income or franchise taxes, an annual license fee
22equal to its apportionment factor multiplied by its gross revenues; excluding for the
23tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the license
24fee under s. 76.29; multiplied by 3.19% 3.19 percent. Real estate and personal
25property not used primarily for the purpose of generating, transmitting or

1distributing electric energy are is subject to general property taxes. If a general
2structure is used in part to generate, transmit or distribute electric energy and in
3part for nonoperating purposes, the license fee imposed by this section is in place of
4the percentage of all other general real property taxes that fairly measures and
5represents the extent of the use in generating, transmitting or distributing electric
6energy, and the balance is subject to local assessment and taxation, except that the
7entire general structure is subject to special assessments for local improvements.
AB244, s. 136 8Section 136. 76.69 of the statutes is repealed.
AB244, s. 137 9Section 137. 76.81 of the statutes is amended to read:
AB244,40,22 1076.81 Imposition. There is imposed a tax on the real property of, and the
11tangible personal property of, every telephone company, excluding property that is
12exempt from the property tax under s. 70.11 (39) and (39m),
computers and
13computer-related equipment,
motor vehicles that are exempt under s. 70.112 (5),
14property that is used less than 50% 50 percent in the operation of a telephone
15company, as provided under s. 70.112 (4) (b), and treatment plant and pollution
16abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in
17s. 76.815, the rate for the tax imposed on each description of real property and on each
18item of tangible personal property
is the net rate for the prior year for the tax under
19ch. 70 in the taxing jurisdictions where the description or item is located and the rate
20for the tax imposed on each item of tangible personal property is the net rate
21determined by the department
. The real and tangible personal property of a
22telephone company shall be assessed as provided under s. 70.112 (4) (b).
AB244, s. 138 23Section 138. 77.04 (1) of the statutes is amended to read:
AB244,41,1324 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
25forest cropland description in a special column or some other appropriate place in

1such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which
2shall be a sufficient designation that such description is subject to this subchapter.
3Such land shall thereafter be assessed and be subject to review under ch. 70, and
4such assessment may be used by the department of revenue in the determination of
5the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
6entries prior to 1972. The tax upon withdrawal of descriptions entered as forest
7croplands after December 31, 1971, may be determined by the department of revenue
8by multiplying the last assessed value of the land prior to the time of the entry by an
9annual ratio computed for the state under sub. (2) to establish the annual assessed
10value of the description. No tax shall be levied on forest croplands except the specific
11annual taxes as provided, except that any building located on forest cropland shall
12be assessed as personal property, subject to all laws and regulations for the
13assessment and taxation of general property
under ch. 70.
AB244, s. 139 14Section 139. 77.54 (3) (b) 1. of the statutes is amended to read:
AB244,41,2215 77.54 (3) (b) 1. "Building" has the meaning given under s. 70.111 (10) (a) 1.
16means any structure that is intended to be a permanent accession to real property;
17that is designed or used for sheltering people, animals, or plants, for storing property,
18or for working, office, parking, sales, or display space, regardless of any contribution
19that the structure makes to the production process in it; that in physical appearance
20is annexed to that real property; that is covered by a roof or encloses space; that is
21not readily moved or disassembled; and that is commonly known to be a building
22because of its appearance and because of the materials of which it is constructed
.
AB244, s. 140 23Section 140. 77.84 (1) of the statutes is amended to read:
AB244,42,624 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
25shall enter in a special column or other appropriate place on the tax roll the

1description of each parcel of land designated as managed forest land, and shall
2specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel that is
3designated open or closed under s. 77.83. The land shall be assessed and is subject
4to review under ch. 70. Except as provided in this subchapter, no tax may be levied
5on managed forest land, except that any building on managed forest land is subject
6to taxation as personal property under ch. 70.
AB244, s. 141 7Section 141. 79.03 (3) (b) 3. of the statutes is amended to read:
AB244,42,258 79.03 (3) (b) 3. "Full valuation" means the full value of property that is exempt
9under s. 70.11 (39) and (39m) as determined under s. 79.095 (3) plus the
full value
10of all taxable property for the preceding year as equalized for state tax purposes,
11except that for municipalities the value of real estate assessed under s. 70.995 is
12excluded. Value increments under s. 66.1105 plus the full value of property that is
13exempt under s. 70.11 (39) and (39m) that would otherwise be part of a value
14increment
are included for municipalities but excluded for counties. Environmental
15remediation value increments under s. 66.1106 are included for municipalities and
16counties that create the environmental remediation tax incremental district and are
17excluded for units of government that do not create the district. If property that had
18been assessed under s. 70.995 and that has a value exceeding 10% 10 percent of a
19municipality's value is assessed under s. 70.10, 30% 30 percent of that property's full
20value is included in "full valuation" for purposes of the shared revenue payments in
21the year after the assessment under s. 70.10, 65% 65 percent of that property's full
22value is included in "full valuation" for purposes of the shared revenue payments in
23the year 2 years after the assessment under s. 70.10 and 100% 100 percent of that
24property's full value is included in "full valuation" for purposes of subsequent shared
25revenue payments.
AB244, s. 142
1Section 142. 79.03 (3) (b) 4. (intro.) of the statutes is amended to read:
AB244,43,82 79.03 (3) (b) 4. (intro.) "Local purpose revenues" means the sum of payments
3under s. 79.095,
local general purpose taxes, regulation revenues, revenues for
4services to private parties by a county's or municipality's general operations or
5enterprises, revenue for sanitation services to private parties, special assessment
6revenues, tax base equalization aids and, for municipalities only, a proxy for private
7sewer service costs, a proxy for private solid waste and recycling service costs and a
8proxy for retail charges for fire protection purposes. In this subdivision:
AB244, s. 143 9Section 143. 79.095 of the statutes is repealed.
AB244, s. 144 10Section 144. 79.10 (1) (dm) of the statutes is amended to read:
AB244,43,1411 79.10 (1) (dm) "Principal dwelling" means any dwelling that is used by the
12owner of the dwelling as a primary residence on January 1 of the year preceding the
13allocation of a credit under sub. (9) (bm) and includes improvements that are
14classified, under ch. 70, as taxable real property or personal property.
AB244, s. 145 15Section 145. 121.004 (6) of the statutes is amended to read:
AB244,43,2016 121.004 (6) Net cost. The "net cost" of a fund means the gross cost of that fund
17minus all nonduplicative revenues and other financing sources of that fund except
18property taxes, and general aid, and aid received under s. 79.095 (4). In this
19subsection, "nonduplicative revenues" includes federal financial assistance under 20
20USC 236
to 245, to the extent permitted under federal law and regulations.
AB244, s. 146 21Section 146. 121.06 (4) of the statutes is repealed.
AB244, s. 147 22Section 147. 121.15 (4) (a) of the statutes is amended to read:
AB244,43,2423 121.15 (4) (a) In this subsection, "state aid" has the meaning given in s. 121.90
24(2) except that it excludes aid paid to school districts under s. 79.095 (4).
AB244, s. 148 25Section 148. 121.90 (2) (intro.) of the statutes is amended to read:
AB244,44,5
1121.90 (2) (intro.) "State aid" means aid under ss. 121.08, 121.09 and 121.105
2and subch. VI, as calculated for the current school year on October 15 under s. 121.15
3(4) and, including adjustments made under s. 121.15 (4), and amounts under s.
479.095 (4) for the current school year,
except that "state aid" excludes all of the
5following:
AB244, s. 149 6Section 149. 174.06 (5) of the statutes is amended to read:
AB244,44,117 174.06 (5) Records. The listing official shall enter in the records for personal
8property assessments, or
in a separate record, all dogs in the district subject to tax,
9to whom they are assessed, the name, number, sex, spayed or unspayed, neutered or
10unneutered, breed and color of each dog. The listing official shall make in triplicate
11a list of the owners of all dogs assessed.
AB244, s. 150 12Section 150. 174.065 (3) of the statutes is amended to read:
AB244,44,1513 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
14license taxes may be collected in the same manner as provided for small claims in s.
1574.55 and
ch. 799 for the collecting of personal property taxes.
AB244, s. 151 16Section 151. 174.08 (1) of the statutes is amended to read:
AB244,44,2417 174.08 (1) Except as provided in sub. (2), every collecting official shall pay all
18dog license taxes to the town, village or city treasurer or other tax collecting officer
19who shall deduct any additional tax that may have been levied by the municipal
20governing body and pay the remainder to the county treasurer at the time settlement
21is made with the county treasurer for collections of personal property taxes, and shall
22at the same time report in writing to the county clerk the licenses issued. The report
23shall be in the form prescribed by the department, and the forms shall be furnished
24by the county clerks.
AB244, s. 152 25Section 152. 198.10 (1) of the statutes is amended to read:
AB244,45,6
1198.10 (1) Taxable property, taxes. All real property situated in and all
2personal property the situs of which for purposes of general property taxation is in

3the district shall be subject to taxation in and by the district for a direct annual tax
4sufficient to pay the interest on any indebtedness of the district, and to pay and
5discharge the principal of the indebtedness within 20 years from the time of
6contracting the indebtedness.
AB244, s. 153 7Section 153. 200.13 (2) of the statutes is amended to read:
AB244,45,178 200.13 (2) Tax levy. The commission may levy a tax upon the taxable property
9in the district as equalized by the department of revenue for state purposes for the
10purpose of carrying out and performing duties under this subchapter but the amount
11of any such tax in excess of that required for maintenance and operation and for
12principal and interest on bonds or promissory notes shall not exceed, in any one year,
13one mill for each dollar of the district's equalized valuation, as determined under s.
1470.57. The tax levy may be spread upon the respective real estate and personal
15property tax rolls of the city, village and town areas included in the district taxes, and
16shall not be included within any limitation on county or municipality taxes. Such
17moneys when collected shall be paid to the treasurer of such district.
AB244, s. 154 18Section 154. 815.18 (3) (intro.) of the statutes is amended to read:
AB244,45,2119 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
20the following property is exempt, except as specifically provided in this section and
21ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
AB244, s. 155 22Section 155. 978.05 (6) (a) of the statutes is amended to read:
AB244,46,1023 978.05 (6) (a) Institute, commence or appear in all civil actions or special
24proceedings under and perform the duties set forth for the district attorney under ch.
25980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 103.50 (8), 103.92

1(4), 109.09, 343.305 (9) (a), 453.08, 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a),
2946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in
3connection with court proceedings in a court assigned to exercise jurisdiction under
4chs. 48 and 938 as the judge may request and perform all appropriate duties and
5appear if the district attorney is designated in specific statutes, including matters
6within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits
7the authority of the county board to designate, under s. 48.09 (5), that the corporation
8counsel provide representation as specified in s. 48.09 (5) or to designate, under s.
948.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the
10interests of the public under s. 48.14 or 938.14.
AB244, s. 156 11Section 156. Initial applicability.
AB244,46,1212 (1) This act first applies to the property tax assessments as of January 1, 2009.
AB244, s. 157 13Section 157. Effective date.
AB244,46,1414 (1) This act takes effect on take effect on January 1, 2009.
AB244,46,1515 (End)
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