AB329: Bill Text

AB329,72,19 70.323 (1) (a) If a parcel of real property is divided, the owner of a divided parcel may request a valuation of the divided parcels. A request shall be in writing and submitted to the treasurer of the taxation district in which the property is located. If the taxation district treasurer is in possession of the tax roll, the treasurer shall make the requested valuation. If the tax roll has been returned under s. 74.43, the taxation district treasurer shall forward the request to the county treasurer or the county comptroller under s. 59.255, who shall make the requested valuation.

AB329, s. 155 Section 155. 70.323 (1) (b) of the statutes is amended to read:

AB329,73,3 70.323 (1) (b) The appropriate treasurer or the county comptroller under s. 59.255 shall, with the assistance of the assessor of the taxation district, attribute to each new parcel its value for the year of division. The value of each new parcel shall represent a reasonable apportionment of the valuation of the original undivided parcel, and the total of the new valuations shall equal the valuation of the original undivided parcel on January 1 of that year. The value of a new parcel as determined under this subsection is the value of that property for purposes of s. 70.32 for the year of division.

AB329, s. 156 Section 156. 70.323 (4) of the statutes is amended to read:

AB329,73,7 70.323 (4) Cooperation of assessor. The assessor of the taxation district shall assist the treasurer of the taxation district or of the county, or the county comptroller under s. 59.255, under sub. (1).

AB329, s. 157 Section 157. 70.39 (1) of the statutes is amended to read:

AB329,73,16 70.39 (1) Taxes due and unpaid on June 15 shall be deemed delinquent as of that date, and when delinquent shall be subject to a penalty of 4% of the tax and interest at the rate of 1.5% per month until paid. The parent shall be liable for any delinquent taxes of a subsidiary person. The department shall immediately proceed to collect the tax due, penalty, interest and costs. For the purpose of collection the department or its duly authorized agent has the same powers as conferred by law upon the county treasurer, the county comptroller under s. 59.255, the county clerk, sheriff and district attorney.

AB329, s. 158 Section 158. 70.55 of the statutes is amended to read:

AB329,73,25 70.55 Special messenger. Whenever any town, city or village clerk shall have failed to transmit any such statement within the time fixed as aforesaid, the county treasurer, the county comptroller under s. 59.255, or the department of revenue shall send a messenger therefor, who shall be paid and the expenses charged back as provided in s. 69.67 or 73.03 (6), respectively; and whenever any county treasurer or county comptroller under s. 59.255 shall have failed to transmit any such statement, within the time fixed as aforesaid, the department of revenue may send a messenger therefor, who shall be paid and the expenses therefor charged back to the county.

AB329, s. 159 Section 159. 70.63 (1) of the statutes is amended to read:

AB329,74,14 70.63 (1) By county clerk. The county clerk shall apportion the county tax and the whole amount of state taxes and charges levied upon the county, as certified by the department of administration, among the towns, cities and villages of the county, according and in proportion to the valuation thereof as determined by the department of revenue. The county clerk shall carry out in the record book, opposite the name of each in separate columns, the amount of state taxes and charges and the amount of county taxes so apportioned thereto, and the amount of all other special taxes or charges apportioned or ordered, or which the clerk is required by law to make in any year to any town, city or village, to be collected with the annual taxes. The clerk shall certify to the clerk of and charge to each town, city and village, except in cities of the 1st class, the amount of all such taxes so apportioned to and levied upon it, and shall, at the same time, file with the county treasurer or the county comptroller under s. 59.255 a certified copy of each apportionment.

AB329, s. 160 Section 160. 70.64 (12) of the statutes is amended to read:

AB329,75,12 70.64 (12) Expenses. The tax appeals commission shall transmit to the county clerk with its determination on such appeal a statement of all expenses incurred therein by or at the instance of the commission, which shall include the actual expenses of the commission and regular employees of the commission, the compensation and actual expenses of all other persons employed by it and the fees of officers employed and witnesses summoned at its instance. A duplicate of such statement shall be filed in the office of the department of administration. Such expenses shall be audited upon the certificate of the commission, and paid out of the state treasury, in the first instance, as other claims against the state are audited and paid. The amount of such expenses shall be a special charge against such county and shall be included in the next apportionment and certification of state taxes and charges, and collected from such county, as other special charges are certified and collected. Unless otherwise directed by the commission in its determination upon such appeal, the county clerk, in the next apportionment of state and county taxes, shall apportion the amount of such special charges to and among the towns, cities and villages in such county whose relative valuations were increased in the determination of the commission in proportion to the amount of such increase in each of them respectively. The apportionment of such expenses shall be set forth in the determination of the commission. The amount so apportioned to each such town, city and village shall be charged upon its tax roll and shall be collected and paid over to the county treasurer or the county comptroller under s. 59.255 as other state taxes and special charges are collected and paid.

AB329, s. 161 Section 161. 70.65 (2) (e) of the statutes is amended to read:

AB329,75,16 70.65 (2) (e) Direct the treasurer of the taxation district and the county treasurer or the county comptroller under s. 59.255 to collect, under s. 74.07, the amount of taxes, assessments and charges under par. (d).

AB329, s. 162 Section 162. 70.67 (1) of the statutes is amended to read:

AB329,76,9 70.67 (1) The treasurer of each town, city or village shall, unless exempted under sub. (2), execute and deliver to the county treasurer or the county comptroller under s. 59.255 a bond, with sureties, to be approved, in case of a town treasurer, by the chairperson of the town, and in case of a city or village treasurer by the county treasurer or the county comptroller under s. 59.255, conditioned for the faithful performance of the duties of the office and that the treasurer will account for and pay over according to law all taxes of any kind which are received and which are required to be paid to the county treasurer or the county comptroller under s. 59.255. If such bond is executed, or the condition thereof guaranteed by personal sureties, the amount of the bonds shall be double the amount of state and county taxes apportioned to the town, village or city, provided that the amount of such bond shall not exceed the sum of $500,000. When such bond is executed, or the condition thereof guaranteed, solely by a surety company as provided in s. 632.17 (2), such bond shall be in a sum equal to the amount of such state and county taxes, provided that the amount of such bond shall not exceed the sum of $250,000. The county treasurer or the county comptroller under s. 59.255 shall give to said town, city or village treasurer a receipt for said bond, and file and safely keep said bond in the office.

AB329, s. 163 Section 163. 70.67 (2) of the statutes is amended to read:

AB329,77,5 70.67 (2) The treasurer of any municipality shall not be required to give such bond if the governing body thereof shall by ordinance obligate such municipality to pay, in case the treasurer thereof shall fail so to do, all taxes of any kind required by law to be paid by such treasurer to the county treasurer or the county comptroller under s. 59.255. Such governing body is authorized to so obligate such municipality. If the governing body of the municipality has adopted an ordinance as specified in this subsection, it may demand from its treasurer, in addition to the official bond required of all municipal treasurers, a fidelity or surety bond in an amount and upon such terms as may be determined by the governing body. Such bond shall run to the town or village board or the city council, as the case may be, and shall be delivered to the clerk of the municipality. A certified copy of such ordinance filed with the county treasurer or the county comptroller under s. 59.255 shall be accepted by the county treasurer or the county comptroller under s. 59.255 in lieu of the bond required by sub. (1). Such ordinance shall remain in effect until a certified copy of its repeal shall be filed with the county clerk and the county treasurer or the county comptroller under s. 59.255. The official bond executed pursuant to s. 19.01, required of municipal treasurers, shall extend to and include the liability incurred by any town, city or village whose governing board shall adopt and certify to the county treasurer or the county comptroller under s. 59.255 an ordinance in accordance with this subsection.

AB329, s. 164 Section 164. 70.71 (1) of the statutes is amended to read:

AB329,77,12 70.71 (1) Whenever any town, city or village clerk neglects or refuses to make and deliver the tax roll within the time required by law the county clerk shall, at any time after such neglect or refusal, demand and summarily obtain the assessment roll for such year, and make, in the same manner as required of the town clerk, a tax roll for such town, city or village and deliver the same to the county treasurer or the county comptroller under s. 59.255 for collection.

AB329, s. 165 Section 165. 70.71 (2) of the statutes is amended to read:

AB329,77,22 70.71 (2) If the assessment roll cannot be obtained the county clerk may use a copy thereof if obtainable. If the clerk can obtain neither original nor copy the clerk shall make out, to the best of the clerk's ability, a tax roll from the last assessment or tax roll on file in the clerk's office or in the office of the county treasurer or the county comptroller under s. 59.255, which shall then be taken and deemed conclusively the legal tax roll of such town for all purposes whatever. For all such services the county clerk shall be allowed by the county board and paid from the county treasury a reasonable compensation, which shall be charged to the town in the next apportionment of taxes.

AB329, s. 166 Section 166. 70.73 (1) (d) of the statutes is amended to read:

AB329,78,4 70.73 (1) (d) The valuation of parcels of land or correction of names of persons whose personal property is assessed under this subsection may be made at any time before the tax roll is returned to the county treasurer or the county comptroller under s. 59.255 for the year in which the tax is levied. The valuation or correction of names, when made under this subsection, shall be held just and correct and be final and conclusive.

AB329, s. 167 Section 167. 71.07 (3m) (a) 6. of the statutes is amended to read:

AB329,79,4 71.07 (3m) (a) 6. "Property taxes accrued" means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on the farmland owned by the claimant or any member of the claimant's household in any calendar year under ch. 70, less the tax credit, if any, afforded in respect of the property by s. 79.10. "Property taxes accrued" shall not exceed $10,000. If farmland is owned by a tax-option corporation, limited liability company or by 2 or more persons or entities as joint tenants, tenants in common or partners or is marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, "property taxes accrued" is that part of property taxes levied on the farmland, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household. For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to the local treasurer or the county comptroller under s. 59.255 for collection. If farmland is sold during the calendar year of the levy the "property taxes accrued" for the seller is the amount of the tax levy, reduced by the tax credit under s. 79.10, prorated to each in the closing agreement pertaining to the sale of the farmland, except that if the seller does not reimburse the buyer for any part of those property taxes there are no "property taxes accrued" for the seller, and the "property taxes accrued" for the buyer is the property taxes levied on the farmland, reduced by the tax credit under s. 79.10, minus, if the seller reimburses the buyer for part of the property taxes, the amount prorated to the seller in the closing agreement. With the claim for credit under this subsection, the seller shall submit a copy of the closing agreement and the buyer shall submit a copy of the closing agreement and a copy of the property tax bill.

AB329, s. 168 Section 168. 71.28 (2m) (a) 6. of the statutes is amended to read:

AB329,80,4 71.28 (2m) (a) 6. "Property taxes accrued" means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on the farmland owned by the claimant or any member of the claimant's household in any calendar year under ch. 70, less the tax credit, if any, afforded in respect of the property by s. 79.10. "Property taxes accrued" shall not exceed $10,000. If farmland is owned by a tax-option corporation, a limited liability company or by 2 or more persons or entities as joint tenants, tenants in common or partners or is marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, "property taxes accrued" is that part of property taxes levied on the farmland, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household. For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to the local treasurer or the county comptroller under s. 59.255 for collection. If farmland is sold during the calendar year of the levy the "property taxes accrued" for the seller is the amount of the tax levy, reduced by the tax credit under s. 79.10, prorated to each in the closing agreement pertaining to the sale of the farmland, except that if the seller does not reimburse the buyer for any part of those property taxes there are no "property taxes accrued" for the seller, and the "property taxes accrued" for the buyer is the property taxes levied on the farmland, reduced by the tax credit under s. 79.10, minus, if the seller reimburses the buyer for part of the property taxes, the amount prorated to the seller in the closing agreement. With the claim for credit under this subsection, the seller shall submit a copy of the closing agreement and the buyer shall submit a copy of the closing agreement and a copy of the property tax bill.

AB329, s. 169 Section 169. 71.47 (2m) (a) 6. of the statutes is amended to read:

AB329,81,4 71.47 (2m) (a) 6. "Property taxes accrued" means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on the farmland owned by the claimant or any member of the claimant's household in any calendar year under ch. 70, less the tax credit, if any, afforded in respect of the property by s. 79.10. "Property taxes accrued" shall not exceed $10,000. If farmland is owned by a tax-option corporation, limited liability company or by 2 or more persons or entities as joint tenants, tenants in common or partners or is marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, "property taxes accrued" is that part of property taxes levied on the farmland, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household. For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to the local treasurer or the county comptroller under s. 59.255 for collection. If farmland is sold during the calendar year of the levy the "property taxes accrued" for the seller is the amount of the tax levy, reduced by the tax credit under s. 79.10, prorated to each in the closing agreement pertaining to the sale of the farmland, except that if the seller does not reimburse the buyer for any part of those property taxes there are no "property taxes accrued" for the seller, and the "property taxes accrued" for the buyer is the property taxes levied on the farmland, reduced by the tax credit under s. 79.10, minus, if the seller reimburses the buyer for part of the property taxes, the amount prorated to the seller in the closing agreement. With the claim for credit under this subsection, the seller shall submit a copy of the closing agreement and the buyer shall submit a copy of the closing agreement and a copy of the property tax bill.

AB329, s. 170 Section 170. 71.52 (7) of the statutes is amended to read:

AB329,83,3 71.52 (7) "Property taxes accrued" means real or personal property taxes or monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special assessments, delinquent interest and charges for service, levied on a homestead owned by the claimant or a member of the claimant's household. "Real or personal property taxes" means those levied under ch. 70, less the tax credit, if any, afforded in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned as marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, property taxes accrued is that part of property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household, except that if a homestead is owned by 2 or more natural persons or if 2 or more natural persons have an interest in a homestead, one or more of whom is not a member of the claimant's household, and the claimant has a present interest, as that term is used in s. 700.03 (1), in the homestead and is required by the terms of a will that transferred the homestead or interest in the homestead to the claimant to pay the entire amount of property taxes levied on the homestead, property taxes accrued is property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10. A marital property agreement or unilateral statement under ch. 766 has no effect in computing property taxes accrued for a person whose homestead is not the same as the homestead of that person's spouse. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer or the county comptroller under s. 59.255 for collection. If a homestead is sold or purchased during the calendar year of the levy, the property taxes accrued for the seller and the buyer are the amount of the tax levy prorated to each in proportion to the periods of time each both owned and occupied the homestead during the year to which the claim relates. The seller may use the closing agreement pertaining to the sale of the homestead, the property tax bill for the year before the year to which the claim relates or the property tax bill for the year to which the claim relates as the basis for computing property taxes accrued, but those taxes are allowable only for the portion of the year during which the seller owned and occupied the sold homestead. If a household owns and occupies 2 or more homesteads in the same calendar year, property taxes accrued is the sum of the prorated property taxes accrued attributable to the household for each of such homesteads. If the household owns and occupies the homestead for part of the calendar year and rents a homestead for part of the calendar year, it may include both the proration of taxes on the homestead owned and rent constituting property taxes accrued with respect to the months the homestead is rented in computing the amount of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose or multidwelling building, property taxes accrued are the percentage of the property taxes accrued on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus that same percentage of the property taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part of a farm, property taxes accrued are the property taxes accrued on up to 120 acres of the land contiguous to the claimant's principal residence and include the property taxes accrued on all improvements to real property located on such land, except as the limitations of s. 71.54 (2) (b) apply.

AB329, s. 171 Section 171. 71.58 (8) of the statutes is amended to read:

AB329,84,3 71.58 (8) "Property taxes accrued" means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on the farmland and improvements owned by the claimant or any member of the claimant's household in any calendar year under ch. 70, less the tax credit, if any, afforded in respect of the property by s. 79.10. "Property taxes accrued" shall not exceed $6,000. If farmland is owned by a tax-option corporation, a limited liability company or by 2 or more persons or entities as joint tenants, tenants in common or partners or is marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, "property taxes accrued" is that part of property taxes levied on the farmland, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer or the county comptroller under s. 59.255 for collection. If farmland is sold during the calendar year of the levy the "property taxes accrued" for the seller is the amount of the tax levy, reduced by the tax credit under s. 79.10, prorated to each in the closing agreement pertaining to the sale of the farmland, except that if the seller does not reimburse the buyer for any part of those property taxes there are no "property taxes accrued" for the seller, and the "property taxes accrued" for the buyer is the property taxes levied on the farmland, reduced by the tax credit under s. 79.10, minus, if the seller reimburses the buyer for part of the property taxes, the amount prorated to the seller in the closing agreement. With the claim for credit under ss. 71.57 to 71.61, the seller shall submit a copy of the closing agreement and the buyer shall submit a copy of the closing agreement and a copy of the property tax bill.

AB329, s. 172 Section 172. 71.74 (13) (a) of the statutes is amended to read:

AB329,84,16 71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the secretary of administration shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the secretary of administration for the refunding of the overpayment. No refund of income or franchise tax shall be made by the secretary of administration unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the secretary of administration in the secretary's next settlement with the county and local treasurer or the county comptroller under s. 59.255.

AB329, s. 173 Section 173. 71.91 (1) (a) of the statutes is amended to read:

AB329,84,23 71.91 (1) (a) Income and franchise taxes. Income and franchise taxes shall become delinquent if not paid when due under s. 71.03 (8) (b) and (c), 71.24 (9) or 71.44 (4) (b), and the department shall immediately proceed to collect the same. For the purpose of such collection the department or its duly authorized agent shall have the same powers as conferred by law upon the county treasurer, county comptroller under s. 59.255, county clerk, sheriff and district attorney.

AB329, s. 174 Section 174. 74.01 (2) (a) of the statutes is amended to read:

AB329,85,4 74.01 (2) (a) The amount of general property taxes collected by the taxation district treasurer or county treasurer or the county comptroller under s. 59.255, through the last day of the month preceding the date upon which settlement is required, minus amounts previously settled or settled in full, by

AB329, s. 175 Section 175. 74.07 of the statutes is amended to read:

AB329,85,9 74.07 Treasurers responsible for collection. The taxation district treasurer and the county treasurer or the county comptroller under s. 59.255 shall collect the general property taxes, special assessments, special taxes and special charges shown in the tax roll.

AB329, s. 176 Section 176. 74.11 (6) (b) of the statutes is amended to read:

AB329,85,12 74.11 (6) (b) All other payments shall be made to the county treasurer or the county comptroller under s. 59.255.

AB329, s. 177 Section 177. 74.11 (11) (a) of the statutes is amended to read:

AB329,85,19 74.11 (11) (a) All real property taxes, special charges and special taxes that become delinquent shall be paid, together with interest and penalties charged from the preceding February 1, to the county treasurer or the county comptroller under s. 59.255. All special assessments that become delinquent shall be paid, together with interest and penalties charged from the day after the due date of the first installment or of the lump-sum payment.

AB329, s. 178 Section 178. 74.11 (12) (a) (intro.) of the statutes is amended to read:

AB329,85,25 74.11 (12) (a) (intro.) Except as provided in pars. (c) and (d), if a taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer or comptroller shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB329, s. 179 Section 179. 74.11 (12) (c) of the statutes is amended to read:

AB329,86,5 74.11 (12) (c) Paragraph (a) is not applicable to settlements with respect to payments received by a county treasurer or a county comptroller under s. 59.255 after the county has settled in full for special charges, special assessments, special taxes and real property taxes.

AB329, s. 180 Section 180. 74.11 (12) (d) of the statutes is amended to read:

AB329,86,9 74.11 (12) (d) A treasurer or a county comptroller under s. 59.255, upon receipt of a written request by a taxpayer to do so, shall apply any remaining portion of the payment to personal property taxes after satisfying all other amounts due.

AB329, s. 181 Section 181. 74.12 (10) (b) of the statutes is amended to read:

AB329,86,14 74.12 (10) (b) All real property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under par. (a) shall be paid, together with interest and penalties charged from the preceding February 1, to the county treasurer or the county comptroller under s. 59.255.

AB329, s. 182 Section 182. 74.12 (11) (a) (intro.) of the statutes is amended to read:

AB329,86,20 74.12 (11) (a) (intro.) Except as provided in pars. (c) and (d), if a taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer or comptroller shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB329, s. 183 Section 183. 74.12 (11) (c) of the statutes is amended to read:

AB329,86,25 74.12 (11) (c) Paragraph (a) is not applicable to settlements with respect to payments received by a county treasurer or a county comptroller under s. 59.255 after the county has settled in full for special charges, special assessments, special taxes and real property taxes.

AB329, s. 184 Section 184. 74.12 (11) (d) of the statutes is amended to read:

AB329,87,4 74.12 (11) (d) A treasurer or a county comptroller under s. 59.255, upon receipt of a written request by a taxpayer to do so, shall apply any remaining portion of the payment to personal property taxes after satisfying all other amounts due.

AB329, s. 185 Section 185. 74.12 (12) (a) of the statutes is amended to read:

AB329,87,12 74.12 (12) (a) The taxation district treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the taxation district treasurer shall return the tax roll to the county treasurer or the county comptroller under s. 59.255. The county treasurer or the county comptroller under s. 59.255 shall collect all returned delinquent real property taxes, special assessments, special charges and special taxes, together with interest and penalty assessed from the previous February 1, as provided under s. 74.47.

AB329, s. 186 Section 186. 74.12 (12) (b) of the statutes is amended to read:

AB329,87,17 74.12 (12) (b) The taxation district treasurer shall forward to the county treasurer or the county comptroller under s. 59.255 all real property taxes, special assessments, special charges and special taxes received which were not settled for or retained for the taxation district under s. 74.30.

AB329, s. 187 Section 187. 74.125 of the statutes is amended to read:

AB329,87,25 74.125 Public depositories. The taxation district treasurer or, the county treasurer, or the county comptroller under s. 59.255, as appropriate, may designate one or more public depositories, among those previously designated under s. 34.05, to which taxpayers may make payments under ss. 74.11 and 74.12. A receipt for such payments issued by a designated public depository has the same legal status as a receipt issued by the taxation district treasurer or, the county treasurer, or the county comptroller under s. 59.255.

AB329, s. 188 Section 188. 74.23 (1) (a) 1. of the statutes is amended to read:

AB329,88,3 74.23 (1) (a) 1. Pay to the county treasurer or the county comptroller under s. 59.255 all collections of special assessments or special charges levied under ch. 88.

AB329, s. 189 Section 189. 74.23 (1) (a) 2. of the statutes is amended to read:

AB329,88,9 74.23 (1) (a) 2. Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under s. 74.25 (1) (a) 1. to 8.

AB329, s. 190 Section 190. 74.25 (1) (a) 1. of the statutes is amended to read:

AB329,88,12 74.25 (1) (a) 1. Pay to the county treasurer or the county comptroller under s. 59.255 all collections of special assessments or special charges levied under ch. 88.

AB329, s. 191 Section 191. 74.25 (1) (a) 2. of the statutes is amended to read:

AB329,88,18 74.25 (1) (a) 2. Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under subds. 5. to 8.

AB329, s. 192 Section 192. 74.25 (1) (a) 6. of the statutes is amended to read:

AB329,88,23 74.25 (1) (a) 6. Pay to the county treasurer or the county comptroller under s. 59.255 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am), and all collections of payments for closed lands under s. 77.84 (2) (b) and (bm).

AB329, s. 193 Section 193. 74.25 (3) of the statutes is amended to read:

AB329,89,4 74.25 (3) Return of tax roll. After completing the settlement procedures required under sub. (1), the taxation district treasurer shall transfer the tax roll to the county treasurer or the county comptroller under s. 59.255 as provided under s. 74.43 (1).

AB329, s. 194 Section 194. 74.25 (4) of the statutes is amended to read:

AB329,89,10 74.25 (4) Amounts not timely received forwarded to county treasurer or comptroller. The taxation district treasurer shall forward to the county treasurer or the county comptroller under s. 59.255 all real property taxes, special assessments, special charges and special taxes received which were not settled for or retained for the taxation district.

AB329, s. 195 Section 195. 74.27 of the statutes is amended to read:

AB329,89,15 74.27 March settlement between counties and the state. On or before March 15, the county treasurer or the county comptroller under s. 59.255 shall send to the secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB329, s. 196 Section 196. 74.29 (1) of the statutes is amended to read:

AB329,89,24 74.29 (1) On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall pay in full to the proper treasurer all real property taxes, including taxes offset by the credit under s. 79.10 (5), and special taxes included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. A county may, by resolution adopted by the county board, direct the county treasurer or the county comptroller under s. 59.255 to pay in full to the proper treasurer all special assessments and special charges included in the tax roll which have not previously been paid to, or retained by, the proper treasurer.

AB329, s. 197 Section 197. 74.30 (1) (a) of the statutes is amended to read:

AB329,90,2 74.30 (1) (a) Pay to the county treasurer or the county comptroller under s. 59.255 all collections of special assessments or special charges levied under ch. 88.

AB329, s. 198 Section 198. 74.30 (1) (b) of the statutes is amended to read:

AB329,90,8 74.30 (1) (b) Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under pars. (e) to (h).