AB329: Bill Text

AB329,124,15 79.10 (7m) (cm) 1. c. The treasurer of the municipality shall settle for the amounts distributed under par. (b) 1. on the 4th Monday in March with each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB329, s. 289 Section 289. 79.10 (7m) (cm) 2. b. of the statutes is amended to read:

AB329,124,24 79.10 (7m) (cm) 2. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer or county comptroller under s. 59.255 not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB329, s. 290 Section 290. 79.10 (7m) (cm) 2. c. of the statutes is amended to read:

AB329,125,7 79.10 (7m) (cm) 2. c. The treasurer of the municipality shall settle for the amounts distributed under par. (b) 1. on the 4th Monday in March with each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

AB329, s. 291 Section 291. 79.10 (10) (a) of the statutes is amended to read:

AB329,125,23 79.10 (10) (a) Beginning with property taxes levied in 1999, the owner of a principal dwelling may claim the credit under sub. (9) (bm) by applying for the credit on a form prescribed by the department of revenue. A claimant shall attest that, as of the certification date, the claimant is an owner of property and that such property is used by the owner in the manner specified under sub. (1) (dm). The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application for the lottery and gaming credit with the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a lottery and gaming credit. A claim that is made under this paragraph is valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 292 Section 292. 79.10 (10) (b) of the statutes is amended to read:

AB329,126,7 79.10 (10) (b) A person who becomes eligible for a credit under sub. (9) (bm) may claim the credit by filing an application, on a form prescribed by the department of revenue, with the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Claims made under this paragraph are valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 293 Section 293. 79.10 (10) (bm) 2. of the statutes is amended to read:

AB329,126,20 79.10 (10) (bm) 2. A person who may apply for a credit under subd. 1. but who does not timely apply for the credit under subd. 1. may apply to the department of revenue no later than October 1 following the issuance of the person's property tax bill. Subject to review by the department, the department shall compute the amount of the credit; issue a check to the person in the amount of the credit; and notify the treasurer of the county, or the comptroller of the county under s. 59.255, in which the person's property is located or the treasurer of the taxation district in which the person's property is located, if the taxation district collects taxes under s. 74.87. The treasurer or comptroller shall enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this subdivision are valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 294 Section 294. 79.10 (10) (bn) 1. of the statutes is amended to read:

AB329,127,7 79.10 (10) (bn) 1. If a person who owns and uses property as specified under sub. (1) (dm), as of the certification date under par. (a), transfers the property after the certification date, the transferee may apply to the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, to the treasurer of the city in which the property is located for the credit under sub. (9) (bm) on a form prescribed by the department of revenue. The transferee shall attest that, to the transferee's knowledge, the transferor used the property in the manner specified under sub. (1) (dm) as of the certification date under par. (a). A claim that is made under this subdivision is valid for as long as the property is eligible for the credit under sub. (9) (bm).

AB329, s. 295 Section 295. 79.10 (10) (c) of the statutes is amended to read:

AB329,127,14 79.10 (10) (c) If a person who is certified under par. (a) to claim the credit under sub. (9) (bm) becomes ineligible for the credit under sub. (9) (bm), that person shall, within 30 days of becoming ineligible, notify the treasurer of the county, or the comptroller of the county under s. 59.255, in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, the treasurer of the city in which the property is located.

AB329, s. 296 Section 296. 83.04 (4) of the statutes is amended to read:

AB329,128,2 83.04 (4) Upon contract construction final payment shall not be made until the work has been accepted as complete by the county highway commissioner. In case of noncontract work payment shall be made monthly upon verified, detailed, statements and payrolls prepared by the county highway commissioner and approved and allowed by the county highway committee, and all payments shall be made by orders on the county treasurer or the county comptroller under s. 59.255 in the ordinary form signed by the chairperson of the county board and the county clerk, unless the county has adopted some different method of making disbursements, in which event it shall be according to such method and all orders shall be drawn upon and paid out of the fund provided for such construction. Said statements and payrolls shall be filed with the county clerk.

AB329, s. 297 Section 297. 83.04 (5) of the statutes is amended to read:

AB329,128,11 83.04 (5) When final payment has been made upon any highway improvement, any funds remaining in the county treasurer's hands, or the county comptroller's hands under s. 59.255, which were provided by any subdivision of the county for that particular improvement, shall be placed together with the county's balance available for that job to the credit of such subdivision of the county, and shall be used to increase the funds available for the next construction job in said subdivision, and any such balance in the bridge fund may be transferred to the road fund or vice versa by the town or village board with the approval of the county highway committee.

AB329, s. 298 Section 298. 83.14 (1) of the statutes is amended to read:

AB329,128,24 83.14 (1) Any town meeting or village board may vote a tax of not less than $500 to improve a designated portion of a county aid highway and may accept cash donations for such purposes, and when accepted subsequent proceedings shall be the same as if a tax of like amount had been voted. Highways in villages shall not be eligible to improvement under this section wherever the buildings fronting the highways average more than one to each 60 lineal feet of highway. The tax shall not exceed 2 mills on the dollar on the taxable property but every town and village may vote $500, and such tax shall be paid to the county treasurer or the county comptroller under s. 59.255 when the county taxes are paid. If the total cost of the improvement approved by the town meeting or village board exceeds the amount which it is permitted by this subsection to raise by taxation in the current year, it may vote a tax of not to exceed the same amount for the succeeding year or years.

AB329, s. 299 Section 299. 86.34 (3) of the statutes is amended to read:

AB329,129,11 86.34 (3) Aid allotted under sub. (2) shall be held to the credit of the county, town, city or village for not more than 2 years or for such other period as the department may grant, and, except as otherwise provided in this section, shall be paid to the treasurer thereof or the county comptroller under s. 59.255 upon presentation to and approval by the department of certified statements setting forth the cost of the construction, reconstruction, repair or improvement of the facilities determined by the department to be eligible for aid. The certified statement shall set forth separately the amount expended on each such facility. The aid to be paid shall be the summation of the amounts determined or revised under sub. (2), as adjusted by the certified statements approved by the department. This subsection does not apply to aid awarded under sub. (2m).

AB329, s. 300 Section 300. 88.01 (5) of the statutes is amended to read:

AB329,129,16 88.01 (5) "County treasurer" means the treasurer of the county in which the drainage board having jurisdiction of the drainage district is located , except that in a county to which s. 59.255 applies, "county treasurer" also means a county comptroller elected under s. 59.20 (2) (am).

AB329, s. 301 Section 301. 90.11 (2) (b) of the statutes is amended to read:

AB329,130,5 90.11 (2) (b) The amount paid by the town treasurer under par. (a) together with interest at the rate of 1% per month shall be included by the town clerk in the next tax roll as a special charge against the lands charged with the expense and fees. The special charge shall be collected by the town treasurer with the other taxes in the town. Any special charge under this paragraph remaining unpaid shall be added to the list of delinquent taxes returned to the county treasurer. The county treasurer or the county comptroller under s. 59.255 shall collect the delinquent special charge or sell the land as for delinquent taxes. All proceedings in relation to the sale of land for a delinquent special charge shall be the same in all respects as in the case of land sold for other delinquent taxes. Every county treasurer or county comptroller under s. 59.255 who shall collect or receive any moneys on account of delinquent charges under this subsection shall pay the moneys received to the treasurer of the proper town.

AB329, s. 302 Section 302. 93.50 (1) (c) of the statutes is amended to read:

AB329,130,14 93.50 (1) (c) "Creditor" means any person who has a claim against agricultural property or against a farmer affecting the farmer's agricultural property, whether the claim is matured or unmatured, liquidated or unliquidated, secured or unsecured, fixed or contingent. "Creditor" includes the county treasurer of a county, or the comptroller of a county under s. 59.255, in which agricultural property is located if property taxes, special assessments that have been settled in full by the county under s. 74.29, special charges or special taxes levied or assessed against the agricultural property are subject to a tax certificate issued under s. 74.57.

AB329, s. 303 Section 303. 100.261 (3) (a) of the statutes is amended to read:

AB329,130,21 100.261 (3) (a) The clerk of court shall collect and transmit the consumer protection surcharges imposed under ch. 814 to the county treasurer , or the county comptroller under s. 59.255, under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration under s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2.

AB329, s. 304 Section 304. 102.21 of the statutes is amended to read:

AB329,131,9 102.21 Payment of awards by municipalities. Whenever an award is made by the department under this chapter or s. 66.191, 1981 stats., against any municipality, the person in whose favor it is made shall file a certified copy thereof with the municipal clerk. Within 20 days thereafter, unless an appeal is taken, such clerk shall draw an order on the municipal treasurer or the county comptroller under s. 59.255 for the payment of the award. If upon appeal such award is affirmed in whole or in part the order for payment shall be drawn within 10 days after a certified copy of such judgment is filed with the proper clerk. If more than one payment is provided for in the award or judgment, orders shall be drawn as the payments become due. No statute relating to the filing of claims against, and the auditing, allowing and payment of claims by municipalities shall apply to the payment of an award or judgment under this section.

AB329, s. 305 Section 305. 102.85 (4) (d) of the statutes is amended to read:

AB329,131,18 102.85 (4) (d) The clerk of the court shall collect and transmit to the county treasurer or the county comptroller under s. 59.255 the uninsured employer surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2. The secretary of administration shall deposit the amount of the uninsured employer surcharge, together with any interest thereon, in the uninsured employers fund as provided in s. 102.80 (1).

AB329, s. 306 Section 306. 102.87 (9) of the statutes is amended to read:

AB329,132,2 102.87 (9) A department deputy or an officer who collects a forfeiture and costs, fees, and surcharges imposed under ch. 814 under this section shall pay the money to the county treasurer or the county comptroller under s. 59.255 within 20 days after its receipt. If the department deputy or officer fails to make timely payment, the county treasurer or the county comptroller under s. 59.255 may collect the payment from the department deputy or officer by an action in the treasurer's or comptroller's name of office and upon the official bond of the department deputy or officer, with interest at the rate of 12% per year from the time when it should have been paid.

AB329, s. 307 Section 307. 114.14 (2) (f) of the statutes is amended to read:

AB329,132,11 114.14 (2) (f) All moneys appropriated for the construction, improvement, equipment, maintenance or operation of an airport, managed as provided by this subsection, or earned by the airport or made available for its construction, improvement, equipment, maintenance or operation in any manner whatsoever, shall be deposited with the treasurer of the city, village, town or county, or with the county comptroller under s. 59.255, where it shall be kept in a special fund and paid out only on order of the airport commission, drawn and signed by the secretary and countersigned by the chairperson.

AB329, s. 308 Section 308. 115.817 (3) (b) of the statutes is amended to read:

AB329,132,15 115.817 (3) (b) The board annually shall select one member as chairperson and one as secretary. The county treasurer or the county comptroller under s. 59.255 shall serve as board treasurer but shall not be a member of the board.

AB329, s. 309 Section 309. 115.817 (10) (c) of the statutes is amended to read:

AB329,132,18 115.817 (10) (c) All state aid shall be paid to the county treasurer or the county comptroller under s. 59.255 and credited to the fund of the board.

AB329, s. 310 Section 310. 138.052 (5m) (b) 6. of the statutes is amended to read:

AB329,133,4 138.052 (5m) (b) 6. If the borrower sends the check received under subd. 3. a. to the town, city or village treasurer after the county has assumed responsibility for collecting property taxes, the town, city or village treasurer shall accept the check and pay over to the county treasurer or the county comptroller under s. 59.255 the amount of the check. If the amount of the check sent by the borrower to the town, city or village treasurer exceeds the amount of property taxes owed by the borrower, the town, city or village treasurer shall refund the excess amount to the borrower and, if the county has assumed responsibility for collecting property taxes, pay over to the county treasurer or the county comptroller under s. 59.255 the remaining amount of the check.

AB329, s. 311 Section 311. 138.052 (5m) (e) of the statutes is amended to read:

AB329,133,19 138.052 (5m) (e) Paragraphs (b) to (d) do not apply to an escrow required in connection with a loan to assure the payment of property taxes, whether the loan is originated before, on or after May 3, 1988, if it is the practice of the escrow agent to, by December 20, pay to the borrower the amount held in escrow for the payment of property taxes or to send the borrower a check in the amount of the funds held in escrow for the payment of property taxes, made payable to the borrower and the treasurer or the county comptroller under s. 59.255 authorized to collect the tax. If the escrow agent in any year chooses not to make the payment by December 20 for any reason other than because the borrower is not current in his or her loan payments, the escrow agent shall send, by October 15 of that year, written notice to the borrower clearly stating that the borrower may require the escrow agent to make payments in any manner specified in par. (b) 3. from the amount escrowed to pay property taxes and the responsibilities of the borrower and escrow agent as provided in par. (b) 4. and 5.

AB329, s. 312 Section 312. 157.11 (9g) (a) 1. b. of the statutes is amended to read:

AB329,133,23 157.11 (9g) (a) 1. b. Deposited with the treasurer of the county or city, or the comptroller of the county under s. 59.255, in which the cemetery is located if the governing body of the county or city accepts such deposits.

AB329, s. 313 Section 313. 157.125 (1) of the statutes is amended to read:

AB329,134,16 157.125 (1) If a trust is created for the care of a burial place or grave but no trustee is named in the will to administer the trust, the circuit court having jurisdiction may name the county treasurer of the county, or the comptroller of the county under s. 59.255, in which the burial place or grave is situated as trustee, except as provided in sub. (2). If not contrary to the terms of the trust, the county treasurer or the county comptroller under s. 59.255 may contract with the person in charge of the burial place or grave for its care and pay to that person the income from the trust property or the part of the income that may be necessary for that purpose, and if there is no person in charge of the burial place or grave then the income shall be paid to the city, village or town, in which the burial place or grave is situated, and for the purposes of this subsection the governing body of that municipality has the duty of caring for the burial place or grave to the extent of money received for that purpose. The county treasurer or the county comptroller under s. 59.255 shall annually render an account to the circuit court as provided in ch. 701 and the person or municipality receiving money for such care shall also render an annual accounting to the circuit court and the department as provided in s. 157.62 (2) (b) 3. to 7.

AB329, s. 314 Section 314. 157.125 (2) of the statutes is amended to read:

AB329,134,21 157.125 (2) If the burial place or grave is located in a cemetery owned and operated by a religious society organized under ch. 187, the court shall name the religious society as the trustee unless the religious society petitions the court to name the county treasurer or the county comptroller under s. 59.255 as the trustee.

AB329, s. 315 Section 315. 165.755 (3) of the statutes is amended to read:

AB329,135,3 165.755 (3) Except as provided in sub. (4), after the court determines the amount due under sub. (1) (a), the clerk of the court shall collect and transmit the amount to the county treasurer, or the county comptroller under s. 59.255, under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration under s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2.

AB329, s. 316 Section 316. 165.755 (4) of the statutes is amended to read:

AB329,135,9 165.755 (4) If a municipal court imposes a forfeiture, after determining the amount due under sub. (1) (a) the court shall collect and transmit such amount to the treasurer of the county, city, town, or village, or the county comptroller under s. 59.255, and that treasurer or comptroller shall make payment to the secretary of administration as provided in s. 66.0114 (1) (bm).

AB329, s. 317 Section 317. 167.31 (5) (d) of the statutes is amended to read:

AB329,135,17 167.31 (5) (d) The clerk of the circuit court shall collect and transmit to the county treasurer or the county comptroller under s. 59.255 the weapons surcharge as required under s. 59.40 (2) (m). The county treasurer shall then pay the secretary of administration as provided in s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2. The secretary of administration shall deposit all amounts received under this paragraph in the conservation fund to be appropriated under s. 20.370 (3) (mu).

AB329, s. 318 Section 318. 169.46 (1) (d) of the statutes is amended to read:

AB329,135,25 169.46 (1) (d) The clerk of the court shall collect and transmit to the county treasurer, or the county comptroller under s. 59.255, the natural resources surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2. The secretary of administration shall deposit the amount of the natural resources surcharge in the conservation fund.

AB329, s. 319 Section 319. 169.46 (2) (d) of the statutes is amended to read:

AB329,136,9 169.46 (2) (d) The clerk of the court shall collect and transmit to the county treasurer or the county comptroller under s. 59.255 the natural resources restitution surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2. The secretary of administration shall deposit the amount of the natural resources restitution surcharge in the conservation fund.

AB329, s. 320 Section 320. 171.04 (3) of the statutes is amended to read:

AB329,136,18 171.04 (3) From the proceeds of such sale, the judge or supplemental court commissioner shall pay all legal charges that have been incurred in relation to the property, or a ratable proportion of each charge if the proceeds of the sale are not sufficient to pay all the charges; and the balance, if any, the judge or supplemental court commissioner shall immediately pay over to the treasurer or the county comptroller under s. 59.255 of the judge's or commissioner's county, with a copy of all the proceedings in the matter. The county treasurer or the county comptroller under s. 59.255 shall file the copy in his or her office.

AB329, s. 321 Section 321. 171.05 of the statutes is amended to read:

AB329,137,23 171.05 Perishable property, held otherwise, how disposed of. If any property is perishable or subject to decay by keeping, the person in whose custody the property is, the person's agent or attorney, may make an affidavit of this fact and present the affidavit to a circuit judge or supplemental court commissioner for the county in which the property is located, and the judge or supplemental court commissioner shall immediately make an order requiring the sheriff or any constable of the county to immediately inspect the property, and if it is found to be perishable or subject to decay by keeping, to make and return an affidavit of this fact. Upon the return of this affidavit, the judge or supplemental court commissioner making the order shall immediately issue an order requiring the sheriff or constable to sell the property at public auction, giving notice of the time and place of the sale by publication of a class 1 notice, under ch. 985, and serving upon the consignor, the consignee and the custodian of the property, if they are known, a copy of the notice by mail. The sheriff or constable shall, at the time and place fixed by the notice, unless the property has been otherwise lawfully disposed of, sell the property at public auction, and shall make full return of his or her execution of the order, and return the same with an inventory of the property and the proceeds of the sale, after deducting his or her fees, to the judge or supplemental court commissioner making the order. From the proceeds of the sale, the judge or supplemental court commissioner shall pay all legal charges that have been incurred in relation to the property, or a ratable proportion of each charge, if the proceeds of the sale are not sufficient to pay all the charges; and the balance, if any, the judge or supplemental court commissioner shall immediately pay over to the treasurer of the county, or the comptroller of the county under s. 59.255, with a copy of all the proceedings in the matter. The county treasurer or the county comptroller under s. 59.255 shall file the copy in his or her office. The person in whose custody the property is when the proceedings for the sale were commenced shall immediately notify the consignor and consignee of the sale, in writing which shall be served by leaving a copy with the consignor and consignee personally or by mail.

AB329, s. 322 Section 322. 171.06 of the statutes is amended to read:

AB329,139,5 171.06 Unclaimed property, how disposed of. When any property is not perishable or subject to decay and is not claimed and taken away within one year after it was received, it may be sold as follows: The person in whose custody the property is, or the person's agent or attorney, may make an affidavit of the facts and present the same to a judge or supplemental court commissioner of the county in which the property is located and such judge or supplemental court commissioner shall immediately issue an order requiring the sheriff or any constable of the county to sell the property at public auction, giving 60 days' notice of the time and place of the sale to the consignor, the consignee and the custodian of the property. This notice shall be in writing and served personally or by mail upon the persons whose names and residences are known. If the name or residence of any of the persons is unknown and cannot be ascertained with reasonable diligence, the sheriff or constable shall make an affidavit of this fact and shall publish a class 3 notice, under ch. 985, in the county. At the time and place of the sale the sheriff or constable shall sell the property at public auction and shall make a full return of the sheriff's or constable's proceedings under the order to the judge or supplemental court commissioner issuing the order, together with proof of service or publication of the notice of the sale, and an inventory of the property sold and the proceeds of the sale after deducting the sheriff's or constable's fees. From the proceeds of the sale the judge or supplemental court commissioner shall pay all legal charges that have been incurred in relation to the property, including the charges of the person in whose custody the property was when the proceedings were begun, or a ratable proportion of each charge if the proceeds of the sale are not sufficient to pay all of the charges. The judge or supplemental court commissioner shall immediately pay any balance remaining over to the treasurer, or the county comptroller under s. 59.255, of his or her county, with a copy of all proceedings in the matter. The county treasurer or the county comptroller under s. 59.255 shall file the copy in his or her office. The person in whose custody the property is when any proceeding for the sale is commenced shall immediately notify the consignor and consignee of the sale, in writing, and served by leaving a copy thereof with the consignor and consignee, personally or by mail.

AB329, s. 323 Section 323. 171.065 of the statutes is amended to read:

AB329,139,15 171.065 Disposition of proceeds. If the owner of property sold under this chapter or the owner's legal representatives, at any time within 5 years after proceeds from the sale have been deposited in the county treasury, furnishes satisfactory evidence to the treasurer or the county comptroller under s. 59.255 of the ownership of the property, the owner or the owner's legal representatives shall be entitled to receive the amount of the proceeds deposited with the treasurer or the county comptroller under s. 59.255. If the owner or the owner's legal representatives do not claim the sale proceeds within the 5-year period, the proceeds shall belong to the county.

AB329, s. 324 Section 324. 172.08 (3) of the statutes is amended to read:

AB329,139,25 172.08 (3) The owner of a ram taken up under this section may, within 6 days after the filing and posting of the notices under sub. (2), pay or tender to the town clerk the forfeiture under sub. (1) and 50 cents for the town clerk's fees. Upon payment of the forfeiture and fees, the ram shall be restored to the owner and the clerk shall immediately pay one-half of the forfeiture to the person who took the ram up and the other half to the county treasurer or the county comptroller under s. 59.255. If the ram's owner fails to pay the forfeiture and fees in the 6-day period under this subsection, the ram shall become the property of the person who took up the ram.

AB329, s. 325 Section 325. 173.24 (3) of the statutes is amended to read:

AB329,140,5 173.24 (3) If the person alleged to have violated ch. 951 is found guilty of the violation, the person shall be assessed the expenses under subs. (1) and (2). If the person is not found guilty, the county treasurer or the county comptroller under s. 59.255 shall pay the expenses from the general fund of the county.

AB329, s. 326 Section 326. 174.08 (title) and (1) of the statutes are amended to read:

AB329,140,16 174.08 (title) License fees paid to county treasurer or comptroller. (1) Except as provided in sub. (2), every collecting official shall pay all dog license taxes to the town, village, or city treasurer or other tax collecting officer who shall deduct any additional tax that may have been levied by the municipal governing body and pay the remainder to the county treasurer or the county comptroller under s. 59.255 at the time settlement is made with the county treasurer or the county comptroller under s. 59.255 for collections of personal property taxes, and shall at the same time report in writing to the county clerk the licenses issued. The report shall be in the form prescribed by the department, and the forms shall be furnished by the county clerks.

AB329, s. 327 Section 327. 174.09 (1) of the statutes is amended to read:

AB329,140,25 174.09 (1) Except as provided in sub. (3), the dog license taxes so paid to the county treasurer or the county comptroller under s. 59.255 shall be kept in a separate account and shall be known as the "dog license fund" and shall be appropriated and disbursed for the purposes and in the manner following: Within 30 days after receipt of the same, the county treasurer or the county comptroller under s. 59.255 shall pay into the state treasury 5% of the minimum tax as provided for under s. 174.05 (2) of all dog license taxes which shall have been received by the county treasurer or the county comptroller under s. 59.255.

AB329, s. 328 Section 328. 174.09 (2) of the statutes is amended to read:

AB329,141,18 174.09 (2) Except as provided in sub. (3), expenses necessarily incurred by the county in purchasing and providing books, forms, and other supplies required in administering the dog license law, expenses incurred by the county under s. 95.21 (4) (b) and (8) and expenses incurred by the county pound or by a humane society or other organization designated to provide a pound for collecting, caring for, and disposing of dogs may be paid out of the dog license fund. The amount remaining in the fund after deducting these expenses shall be available for and may be used as far as necessary for paying claims allowed by the county to the owners of domestic animals because of damages done by dogs during the license year for which the taxes were paid. Any surplus in excess of $1,000 which may remain from the dog license taxes of any license year shall on March 1 of the succeeding year be paid by the county treasurer or the county comptroller under s. 59.255 to the county humane society or other organization designated by the county board to provide a pound. If there is no humane society or other organization designated to provide a pound, these funds shall be paid to the towns, villages, and cities of the county for their use in the proportion in which the towns, villages, and cities contributed to the fund out of which the surplus arises.

AB329, s. 329 Section 329. 195.29 (5) of the statutes is amended to read:

AB329,142,12 195.29 (5) Elimination of grade crossings, costs. Upon petition of the department, or of the common council or board of any city, village, town, or county, alleging that one or more of them have undertaken or propose to undertake to relocate or improve an existing highway or to construct a new highway in such manner as to eliminate a highway grade crossing with any railroad or so as to permanently divert a material portion of the highway traffic from a highway grade crossing with any railroad, the office shall issue notice of investigation and hearing, as provided in s. 195.04. If upon such hearing the office finds that the public safety will be promoted by the highway relocation, improvement, or new construction, the office shall order the old crossings closed and new crossings opened as are deemed necessary for public safety. The order shall require the railroad company or companies to pay to the interested municipality or municipalities such sum as the office finds to be an equitable portion of the cost of the highway relocation, improvement, or new construction, if the work is performed by the municipalities; or to the secretary of administration if the work is performed by the state; or to the proper county treasurer or county comptroller under s. 59.255 if the work is performed by the county. The sum shall be added to the joint fund available for the improvement and may be expended in like manner as the other portions of the fund.

AB329, s. 330 Section 330. 236.21 (3) of the statutes is amended to read:

AB329,142,18 236.21 (3) Certificate of taxes paid. A certificate of the clerk or treasurer of the municipality or town in which the subdivision lies and a certificate of the treasurer of the county, or comptroller of the county under s. 59.255, in which the subdivision lies stating that there are no unpaid taxes or unpaid special assessments on any of the lands included in the plat.

AB329, s. 331 Section 331. 251.13 of the statutes is amended to read:

AB329,143,6 251.13 City-county health department and multiple county health department, joint funds. For each multiple county or city-county health department, a joint health department fund shall be created either in the treasurer's or comptroller's, under s. 59.255, office where the principal office of the health department is located or in the office of the city treasurer of a city within the health department's jurisdiction, as determined by the local board of health. The treasurer of each county and city, or county comptroller under s. 59.255 of a county, participating in the health department shall annually pay or cause to be paid into the fund the share of the county or city. This fund shall be expended by the treasurer or comptroller in whose office the fund is kept in the manner prescribed by the local board of health pursuant to properly authenticated vouchers of the health department signed by the local health officer.

AB329, s. 332 Section 332. 253.06 (4) (c) 2. of the statutes is amended to read:

AB329,143,14 253.06 (4) (c) 2. If a fine or forfeiture is imposed by a court of record, after a determination by the court of the amount due, the clerk of the court shall collect and transmit such amount to the county treasurer, or county comptroller under s. 59.255, as provided in s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. or the county comptroller under s. 59.255 shall make payment to the secretary of administration under s. 59.255 (3) (f) 2.