AB245,41,1110 3. Reporting and audit requirements that relate to the account described under
11sub. (2) par. (a) 1.
AB245,61 12Section 61 . 66.0608 (4) of the statutes is renumbered 66.0608 (3m) (c) and
13amended to read:
AB245,41,1614 66.0608 (3m) (c) Ownership of funds. Notwithstanding an ordinance enacted
15under sub. (2) par. (a), volunteer funds shall remain the property of the municipality
16until the funds are disbursed.
AB245,62 17Section 62 . 66.1105 (2) (d) of the statutes is repealed.
AB245,63 18Section 63 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB245,41,2119 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
20resulting from the sale or lease as lessor by the city of real or personal property within
21a tax incremental district for consideration which is less than its cost to the city.
AB245,64 22Section 64. 66.1105 (2) (f) 2. e. of the statutes is amended to read:
AB245,42,323 66.1105 (2) (f) 2. e. For a tax incremental district in the city of Milwaukee, direct
24or indirect expenses related to developing, constructing, or operating a rail fixed
25guideway transportation system, as defined in s. 85.066 (1), in the city of Milwaukee.

1This subdivision 2. e. does not apply to the development or construction of a rail fixed
2guideway transportation system route traversing Clybourn St. and Michigan St.,
3referred to as the “Lakefront Line.”
AB245,65 4Section 65. 66.1105 (2) (i) 2. of the statutes is amended to read:
AB245,42,95 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
6and a developer regarding the tax incremental district entered into prior to April 5,
72018
the effective date of this subdivision .... [LRB inserts date], “tax increment”
8includes the amount that a taxing jurisdiction is obligated to attribute to a tax
9incremental district under s. 79.096 (3).
AB245,66 10Section 66 . 66.1105 (5) (j) of the statutes is created to read:
AB245,42,1711 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
12form prescribed by the department of revenue, the department shall recalculate the
13base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
14to remove the value of the personal property. A request received under this
15paragraph no later than October 31 is effective in the year following the year in which
16the request is made. A request received after October 31 is effective in the 2nd year
17following the year in which the request is made.
AB245,67 18Section 67 . 66.1106 (1) (k) of the statutes is amended to read:
AB245,42,2019 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
20located in an environmental remediation tax incremental district.
AB245,68 21Section 68. 66.1106 (4) (e) of the statutes is created to read:
AB245,43,322 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
23subdivision, in a form prescribed by the department of revenue, the department shall
24recalculate the base value of a tax incremental district affected by 2023 Wisconsin
25Act .... (this act) to remove the value of the personal property. A request received

1under this paragraph no later than October 31 is effective in the year following the
2year in which the request is made. A request received after October 31 is effective
3in the 2nd year following the year in which the request is made.
AB245,69 4Section 69. 70.015 of the statutes is created to read:
AB245,43,6 570.015 Sunset. Beginning with the property tax assessments as of January
61, 2024, no tax shall be levied under this chapter on personal property.
AB245,70 7Section 70 . 70.02 of the statutes is amended to read:
AB245,43,12 870.02 Definition of general property. General property is all the taxable
9real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
10under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
11includes manufacturing property subject to s. 70.995, but assessment of that
12property shall be made according to s. 70.995.
AB245,71 13Section 71. 70.04 (1r) of the statutes is amended to read:
AB245,43,1914 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
15lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
16home or abroad; ferry boats, including the franchise for running the same; ice cut and
17stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
18machinery and equipment as defined in s. 70.11 (27), and entire property of
19companies defined in s. 76.28 (1), located entirely within one taxation district
.
AB245,72 20Section 72 . 70.043 of the statutes is repealed.
AB245,73 21Section 73 . 70.05 (5) (a) 1. of the statutes is amended to read:
AB245,43,2422 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
23the total values established under ss. s. 70.32 and 70.34, but excluding
24manufacturing property subject to assessment under s. 70.995.
AB245,74 25Section 74. 70.10 of the statutes is amended to read:
AB245,44,9
170.10 Assessment, when made, exemption. The assessor shall assess all
2real and personal taxable property as of the close of January 1 of each year. Except
3in cities of the 1st class and 2nd class cities that have a board of assessors under s.
470.075, the assessment shall be finally completed before the first Monday in April.
5All real property conveyed by condemnation or in any other manner to the state, any
6county, city, village or town by gift, purchase, tax deed or power of eminent domain
7before January 2 in such year shall not be included in the assessment. Assessment
8of manufacturing property subject to s. 70.995 shall be made according to that
9section.
AB245,75 10Section 75 . 70.11 (42) of the statutes is repealed.
AB245,76 11Section 76 . 70.111 (28) of the statutes is created to read:
AB245,44,1512 70.111 (28) Business and manufacturing personal property. (a) Beginning
13with the property tax assessments applicable to the January 1, 2024, assessment
14year, personal property, as defined in s. 70.04, including steam and other vessels,
15furniture, and equipment.
AB245,44,1616 (b) The exemption under par. (a) does not apply to the following:
AB245,44,1717 1. Property assessed as real property under s. 70.17 (3).
AB245,44,1818 2. Property subject to taxation under s. 76.025 (2).
AB245,44,2119 (c) A taxing jurisdiction may include the most recent valuation of personal
20property described under par. (a) that is located in the taxing jurisdiction for
21purposes of complying with debt limitations applicable to the jurisdiction.
AB245,77 22Section 77. 70.119 (3) (c) of the statutes is amended to read:
AB245,45,223 70.119 (3) (c) “Municipality" means cities, villages, towns, counties, and
24metropolitan sewerage districts with general taxing authority, except that for

1distributions after December 31, 2023, “municipality” does not include counties and
2metropolitan sewerage districts
.
AB245,78 3Section 78 . 70.13 (1) of the statutes is amended to read:
AB245,45,104 70.13 (1) All For assessments made before January 1, 2024, all personal
5property shall be assessed in the assessment district where the same is located or
6customarily kept except as otherwise specifically provided. Personal property in
7transit within the state on the first day of January shall be assessed in the district
8in which the same is intended to be kept or located, and personal property having no
9fixed location shall be assessed in the district where the owner or the person in charge
10or possession thereof resides, except as provided in sub. (5).
AB245,79 11Section 79 . 70.13 (2) of the statutes is amended to read:
AB245,45,1812 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
13in transit, which are to be sawed or manufactured in any mill in this state, shall be
14deemed located and shall be assessed in the district in which such mill is located.
15Saw logs or timber shall be deemed in transit when the same are being transported
16either by water or rail, but when such logs or timber are banked, decked, piled or
17otherwise temporarily stored for transportation in any district, they shall be deemed
18located, and shall be assessed in such district.
AB245,80 19Section 80 . 70.13 (3) of the statutes is amended to read:
AB245,46,720 70.13 (3) On For assessments made before January 1, 2024, on or before the
21tenth day of January in each year the owner of logs or timber in transit shall furnish
22the assessor of the district in which the mill at which the logs or timber will be sawed
23or manufactured is located a verified statement of the amount, character and value
24of all the logs and timber in transit on the first day of January preceding, and the
25owner of the logs or timber shall furnish to the assessor of the district in which the

1logs and timber were located on the first day of January preceding, a like verified
2statement of the amount, character and value thereof. Any assessment made in
3accordance with the owner's statement shall be valid and binding on the owner
4notwithstanding any subsequent change as to the place where the same may be
5sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
6furnish the statement herein provided for, or shall intentionally make a false
7statement, that owner shall be subject to the penalties prescribed by s. 70.36.
AB245,81 8Section 81 . 70.13 (7) of the statutes is amended to read:
AB245,46,249 70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
10removed from public lands during the year next preceding the first day of January
11or having been removed from such lands and in transit therefrom on the first day of
12January, shall be deemed located and assessed in the assessment district wherein
13such public lands are located and shall be assessed in no other assessment district.
14Saw logs or timber shall be deemed in transit when the same are being transported.
15On or before January 10 in each year the owner of such logs or timber shall furnish
16the assessor of the assessment district wherein they are assessable a verified
17statement of the amount, character and value of all such logs and timber. If the
18owner of any such logs or timber shall fail or refuse to furnish such statement or shall
19intentionally make a false statement, he or she is subject to the penalties prescribed
20by s. 70.36. This subsection shall supersede any provision of law in conflict
21therewith. The term “owner" as used in this subsection is deemed to mean the person
22owning the logs or timber at the time of severing. “Public lands" as used in this
23subsection shall mean lands owned by the United States of America, the state of
24Wisconsin or any political subdivision of this state.
AB245,82 25Section 82. 70.15 (2) of the statutes is amended to read:
AB245,47,12
170.15 (2) The owner of any steam vessel, barge, boat or other water craft,
2hailing from any port of this state, “and so employed regularly in interstate traffic,"
3desiring to comply with the terms of this section, shall annually, on or before the first
4day of January, file with the clerk of such town, village or city a verified statement,
5in writing, containing the name, port of hail, tonnage and name of owner of such
6steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
7treasury of such town, village or city a sum equal to one cent per net ton of the
8registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
9All vessels, boats or other water craft not regularly employed in interstate traffic and
10all private yachts or pleasure boats belonging to inhabitants of this state, whether
11at home or abroad, shall be taxed as personal property for taxes levied before
12January 1, 2024
.
AB245,83 13Section 83. 70.17 (1) of the statutes is amended to read:
AB245,47,2214 70.17 (1) Real property shall be entered in the name of the owner, if known to
15the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
16without any name. The person holding the contract or certificate of sale of any real
17property contracted to be sold by the state, but not conveyed, shall be deemed the
18owner for such purpose. The undivided real estate of any deceased person may be
19entered to the heirs of such person without designating them by name. The real
20estate of an incorporated company shall be entered in the same manner as that of an
21individual. Improvements on leased lands may be assessed either as real property
22or personal property.
AB245,84 23Section 84 . 70.17 (3) of the statutes is created to read:
AB245,48,1624 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
25manufactured and mobile homes, not otherwise exempt from taxation under s.

166.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
2improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
3on forest croplands, and buildings, improvements, and fixtures on managed forest
4lands shall be assessed as real property. If buildings, improvements, and fixtures,
5but not the underlying land, are leased to a person other than the landowner or if the
6buildings, improvements, and fixtures are owned by a person other than the
7landowner, the assessor may create a separate tax parcel for the buildings,
8improvements, and fixtures and assess the buildings, improvements, and fixtures as
9real property to the owner of the buildings, improvements, and fixtures. The
10assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
11improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
12on forest croplands, and buildings, improvements, and fixtures on managed forest
13lands and assess the buildings, improvements, and fixtures as real property to the
14owner of the buildings, improvements, and fixtures. For purposes of this subsection,
15“buildings, improvements and fixtures" does not include any property defined in s.
1670.04.
AB245,85 17Section 85 . 70.174 of the statutes is amended to read:
AB245,48,22 1870.174 Improvements on government-owned land. Improvements made
19by any person on land within this state owned by the United States may shall be
20assessed either as real or personal property to the person making the same, if
21ascertainable, and otherwise to the occupant thereof or the person receiving benefits
22therefrom
, as provided under s. 70.17 (3).
AB245,86 23Section 86 . 70.18 (1) of the statutes is amended to read:
AB245,49,1024 70.18 (1) Personal For assessments made before January 1, 2024, personal
25property shall be assessed to the owner thereof, except that when it is in the charge

1or possession of some person other than the owner it may be assessed to the person
2so in charge or possession of the same. Telegraph and telephone poles, posts, railroad
3ties, lumber, and all other manufactured forest products shall be deemed to be in the
4charge or possession of the person in occupancy or possession of the premises upon
5which the same shall be stored or piled, and the same shall be assessed to such
6person, unless the owner or some other person residing in the same assessment
7district, shall be actually and actively in charge and possession thereof, in which case
8it shall be assessed to such resident owner or other person so in actual charge or
9possession; but nothing contained in this subsection shall affect or change the rules
10prescribed in s. 70.13 respecting the district in which such property shall be assessed.
AB245,87 11Section 87. 70.18 (2) of the statutes is amended to read:
AB245,49,1712 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
13and merchandise in storage in a commercial storage warehouse or on a public wharf
14shall be assessed to the owner thereof and not to the warehouse or public wharf, if
15the operator of the warehouse or public wharf furnishes to the assessor the names
16and addresses of the owners of all goods, wares and merchandise not exempt from
17taxation.
AB245,88 18Section 88 . 70.19 of the statutes is amended to read:
AB245,50,3 1970.19 Assessment, how made; liability and rights of representative. (1)
20When For assessments made before January 1, 2024, when personal property is
21assessed under s. 70.18 (1) to a person in charge or possession of the personal
22property other than the owner, the assessment of that personal property shall be
23entered upon the assessment roll separately from the assessment of that person's
24own personal property, adding to the person's name upon the tax roll words briefly
25indicating that the assessment is made to the person as the person in charge or

1possession of the property. The failure to enter the assessment separately or to
2indicate the representative capacity or other relationship of the person assessed
3shall not affect the validity of the assessment.
AB245,50,18 4(2) The For assessments made before January 1, 2024, the person assessed
5under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
6person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
7the owner of the property for the amount of the taxes; has a lien for that amount upon
8the property with the rights and remedies for the preservation and enforcement of
9that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
10the property until the owner of the property pays the tax on the property or
11reimburses the person assessed for the tax. The lien and right of possession relate
12back and exist from the time that the assessment is made, but may be released and
13discharged by giving to the person assessed such undertaking or other indemnity as
14the person accepts or by giving the person assessed a bond in the amount and with
15the sureties as is directed and approved by the circuit court of the county in which
16the property is assessed, upon 8 days' notice to the person assessed. The bond shall
17be conditioned to hold the person assessed free and harmless from all costs, expense,
18liability, or damage by reason of the assessment.
AB245,89 19Section 89 . 70.20 of the statutes is amended to read:
AB245,51,8 2070.20 Owner's liability when personalty assessed to another; action to
21collect.
(1) When For assessments made before January 1, 2024, when personal
22property shall be assessed to some person in charge or possession thereof, other than
23the owner, such owner as well as the person so in charge or possession shall be liable
24for the taxes levied pursuant to such assessment; and the liability of such owner may
25be enforced in a personal action as for a debt. Such action may be brought in the name

1of the town, city or village in which such assessment was made, if commenced before
2the time fixed by law for the return of delinquent taxes, by direction of the treasurer
3or tax collector of such town, city or village. If commenced after such a return, it shall
4be brought in the name of the county or other municipality to the treasurer or other
5officer of which such return shall be made, by direction of such treasurer or other
6officer. Such action may be brought in any court of this state having jurisdiction of
7the amount involved and in which jurisdiction may be obtained of the person of such
8owner or by attachment of the property of such owner.
AB245,51,18 9(2) The For assessments made before January 1, 2024, the remedy of
10attachment may be allowed in such action upon filing an affidavit of the officer by
11whose direction such action shall be brought, showing the assessment of such
12property in the assessment district, the amount of tax levied pursuant thereto, that
13the defendant was the owner of such property at the time as of which the assessment
14thereof was made, and that such tax remains unpaid in whole or in part, and the
15amount remaining unpaid. The proceedings in such actions and for enforcement of
16the judgment obtained therein shall be the same as in ordinary actions for debt as
17near as may be, but no property shall be exempt from attachment or execution issued
18upon a judgment against the defendant in such action.
AB245,52,4 19(3) The For assessments made before January 1, 2024, and taxes levied before
20January 1, 2024, the
assessment and tax rolls in which such assessment and tax
21shall be entered shall be prima facie evidence of such assessment and tax and of the
22justice and regularity thereof; and the same, with proof of the ownership of such
23property by the defendant at the time as of which the assessment was made and of
24the nonpayment of such tax, shall be sufficient to establish the liability of the
25defendant. Such liability shall not be affected and such action shall not be defeated

1by any omission or irregularity in the assessment or tax proceedings not affecting the
2substantial justice and equity of the tax. The provisions of this section shall not
3impair or affect the remedies given by other provisions of law for the collection or
4enforcement of such tax against the person to whom the property was assessed.
AB245,90 5Section 90 . 70.21 (1) of the statutes is amended to read:
AB245,52,106 70.21 (1) Except For assessments made before January 1, 2024, except as
7provided in sub. (2), the personal property of a partnership may be assessed in the
8names of the persons composing the partnership, so far as known or in the firm name
9or title under which the partnership business is conducted, and each partner shall
10be liable for the taxes levied on the partnership's personal property.
AB245,91 11Section 91. 70.21 (1m) (intro.) of the statutes is amended to read:
AB245,52,1412 70.21 (1m) (intro.) Undistributed For assessments made before January 1,
132024, undistributed
personal property belonging to the estate of a decedent shall be
14assessed as follows:
AB245,92 15Section 92 . 70.21 (2) of the statutes is amended to read:
AB245,52,1916 70.21 (2) The For assessments made before January 1, 2024, the personal
17property of a limited liability partnership shall be assessed in the name of the
18partnership, and each partner shall be liable for the taxes levied thereon only to the
19extent permitted under s. 178.0306.
AB245,93 20Section 93 . 70.22 (1) of the statutes is amended to read:
AB245,53,721 70.22 (1) In For assessments made before January 1, 2024, in case one or more
22of 2 or more personal representatives or trustees of the estate of a decedent who died
23domiciled in this state are not residents of the state, the taxable personal property
24belonging to the estate shall be assessed to the personal representatives or trustees
25residing in this state. In case there are 2 or more personal representatives or trustees

1of the same estate residing in this state, but in different taxation districts, the
2assessment of the taxable personal property belonging to the estate shall be in the
3names of all of the personal representatives or trustees of the estate residing in this
4state. In case no personal representative or trustee resides in this state, the taxable
5personal property belonging to the estate may be assessed in the name of the
6personal representative or trustee, or in the names of all of the personal
7representatives or trustees if there are more than one, or in the name of the estate.
AB245,94 8Section 94 . 70.22 (2) (a) of the statutes is amended to read:
AB245,53,139 70.22 (2) (a) The For taxes levied before January 1, 2024, the taxes imposed
10pursuant to an assessment under sub. (1) may be enforced as a claim against the
11estate, upon presentation of a claim for the taxes by the treasurer of the taxation
12district to the court in which the proceedings for the probate of the estate are
13pending. Upon due proof, the court shall allow and order the claim to be paid.
AB245,95 14Section 95. 70.27 (1) of the statutes is amended to read:
AB245,54,1115 70.27 (1) Who may order. Whenever any area of platted or unplatted land or
16land and the buildings, improvements, and fixtures on that land
is owned by 2 or
17more persons in severalty, and when in the judgment of the governing body having
18jurisdiction, the description of one or more of the different parcels thereof cannot be
19made sufficiently certain and accurate for the purposes of assessment, taxation, or
20tax title procedures without noting the correct metes and bounds of the same, or
21when such gross errors exist in lot measurements or locations that difficulty is
22encountered in locating new structures, public utilities, or streets, such governing
23body may cause a plat to be made for such purposes. Such plat shall be called
24“assessor's plat," and shall plainly define the boundary of each parcel, building,
25improvement, and fixture,
and each street, alley, lane, or roadway, or dedication to

1public or special use, as such is evidenced by the records of the register of deeds or
2a court of record. Such plats in cities may be ordered by the city council, in villages
3by the village board, in towns by the town board, or the county board. A plat or part
4of a plat included in an assessor's plat shall be deemed vacated to the extent it is
5included in or altered by an assessor's plat. The actual and necessary costs and
6expenses of making assessors' plats shall be paid out of the treasury of the city,
7village, town, or county whose governing body ordered the plat, and all or any part
8of such cost may be charged to the land, without inclusion of improvements, so
9platted in the proportion that the last assessed valuation of each parcel bears to the
10last assessed total valuation of all lands property included in the assessor's plat, and
11collected as a special assessment on such land property, as provided by s. 66.0703.
AB245,96 12Section 96 . 70.27 (3) (a) of the statutes is amended to read:
AB245,55,213 70.27 (3) (a) Reference to any land, or land and the buildings, improvements,
14and fixtures on that land
as it the reference appears on a recorded assessor's plat is
15deemed sufficient for purposes of assessment and taxation. Conveyance may be
16made by reference to such plat and shall be as effective to pass title to the land so
17described as it would be if the same premises had been described by metes and
18bounds. Such plat or record thereof shall be received in evidence in all courts and
19places as correctly describing the several parcels of land or land and the buildings,
20improvements, and fixtures on that land
therein designated. After an assessor's plat
21has been made and recorded with the register of deeds as provided by this section,
22all conveyances of lands or land and the buildings, improvements, and fixtures on
23that land
included in such assessor's plat shall be by reference to such plat. Any
24instrument dated and acknowledged after September 1, 1955, purporting to convey,
25mortgage, or otherwise give notice of an interest in land or land and the buildings,

1improvements, and fixtures on that land
that is within or part of an assessor's plat
2shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
AB245,97 3Section 97 . 70.27 (4) of the statutes is amended to read:
AB245,55,164 70.27 (4) Amendments. Amendments or corrections to an assessor's plat may
5be made at any time by the governing body by recording with the register of deeds
6a plat of the area affected by such amendment or correction, made and authenticated
7as provided by this section. It shall not be necessary to refer to any amendment of
8the plat, but all assessments or instruments wherein any parcel of land is or land and
9the buildings, improvements, and fixtures on that land are
described as being in an
10assessor's plat, shall be construed to mean the assessor's plat of lands or land and
11the buildings, improvements, and fixtures on that land
with its amendments or
12corrections as it stood on the date of making such assessment or instrument, or such
13plats may be identified by number. This subsection does not prohibit the division of
14lands or land and the buildings, improvements, and fixtures on that land that are
15included in an assessor's plat by subdivision plat, as provided in s. 236.03, or by
16certified survey map, as provided in s. 236.34.
AB245,98 17Section 98 . 70.27 (5) of the statutes is amended to read:
AB245,56,2218 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall be a
19professional land surveyor licensed under ch. 443 and shall survey and lay out the
20boundaries of each parcel, building, improvement, fixture, street, alley, lane,
21roadway, or dedication to public or private use, according to the records of the register
22of deeds, and whatever evidence that may be available to show the intent of the buyer
23and seller, in the chronological order of their conveyance or dedication, and set
24temporary monuments to show the results of such survey which shall be made
25permanent upon recording of the plat as provided for in this section. The map shall

1be at a scale of not more than 100 feet per inch, unless waived in writing by the
2department of administration under s. 236.20 (2) (L). The owners of record of lands
3or the land and the buildings, improvements, and fixtures on that land in the plat
4shall be notified by certified letter mailed to their last-known addresses, in order
5that they shall have opportunity to examine the map, view the temporary
6monuments, and make known any disagreement with the boundaries as shown by
7the temporary monuments. It is the duty of the professional land surveyor making
8the plat to reconcile any discrepancies that may be revealed so that the plat as
9certified to the governing body is in conformity with the records of the register of
10deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
11evidenced on the ground, are mutually agreed to in writing by the owners of record,
12those lines shall be the true boundaries for all purposes thereafter, even though they
13may vary from the metes and bounds descriptions previously of record. Such written
14agreements shall be recorded in the office of the register of deeds. On every assessor's
15plat, as certified to the governing body, shall appear the document number of the
16record and, if given on the record, the volume and page where the record is recorded
17for the record that contains the metes and bounds description of each parcel, as
18recorded in the office of the register of deeds, which shall be identified with the
19number by which such parcel is designated on the plat, except that a lot that has been
20conveyed or otherwise acquired but upon which no deed is recorded in the office of
21register of deeds may be shown on an assessor's plat and when so shown shall contain
22a full metes and bounds description.
AB245,99 23Section 99 . 70.27 (7) (b) of the statutes is amended to read:
AB245,57,424 70.27 (7) (b) A clear and concise description of the land or the land and the
25buildings, improvements, and fixtures on that land
so surveyed and mapped, by

1government lot, quarter quarter-section, township, range and county, or if located
2in a city or village or platted area, then according to the plat; otherwise by metes and
3bounds beginning with some corner marked and established in the United States
4land survey.
AB245,100 5Section 100 . 70.29 of the statutes is amended to read:
AB245,57,14 670.29 Personalty, how entered. The For assessments made before January
71, 2024, the
assessor shall place in one distinct and continuous part of the assessment
8roll all the names of persons assessed for personal property, with a statement of such
9property in each village in the assessor's assessment district, and foot up the
10valuation thereof separately; otherwise the assessor shall arrange all names of
11persons assessed for personal property on the roll alphabetically so far as convenient.
12The assessor shall also place upon the assessment roll, in a separate column and
13opposite the name of each person assessed for personal property, the number of the
14school district in which such personal property is subject to taxation.
AB245,101 15Section 101 . 70.30 (intro.) of the statutes is amended to read:
AB245,57,21 1670.30 Aggregate values. (intro.) Every For assessments made before
17January 1, 2024, every
assessor shall ascertain and set down in separate columns
18prepared for that purpose on the assessment roll and opposite to the names of all
19persons assessed for personal property the number and value of the following named
20items of personal property assessed to such person, which shall constitute the
21assessed valuation of the several items of property therein described, to wit:
AB245,102 22Section 102 . 70.34 of the statutes is amended to read:
AB245,58,9 2370.34 Personalty. All For assessments made before January 1, 2024, all
24articles of personal property shall, as far as practicable, be valued by the assessor
25upon actual view at their true cash value; and after arriving at the total valuation

1of all articles of personal property which the assessor shall be able to discover as
2belonging to any person, if the assessor has reason to believe that such person has
3other personal property or any other thing of value liable to taxation, the assessor
4shall add to such aggregate valuation of personal property an amount which, in the
5assessor's judgment, will render such aggregate valuation a just and equitable
6valuation of all the personal property liable to taxation belonging to such person. In
7carrying out the duties imposed on the assessor by this section, the assessor shall act
8in the manner specified in the Wisconsin property assessment manual provided
9under s. 73.03 (2a).
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