Rule No.
Relating to
Public utility taxation, investment and local impact fund, and real estate transfer fee.
Rule Type
Permanent.
Detailed Description of the Objective of the Proposed Rule
The objectives of the rule are to:
• Amend s.
Tax 6.50 (4) (b) to be consistent with national unit valuation standards.
• Update department contact and form references throughout Chapter
Tax 6.
Description of Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. If the rules are not changed, they will be incorrect in that they will not reflect current law or current department policy.
Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
The Investment and Local Impact Fund Board, as created by s.
15.435, Stats., and attached to the department under s.
15.03, Stats., is required under s.
70.395 (2) (hg), Stats., to “
…by rule, establish fiscal guidelines and accounting procedures for the use of payments under pars. (d), (f), (fm) and (g), sub. (3) and s.
293.65 (5)." These provisions apply to the proposed revision to s.
Tax 13.05 (1) (b).
Section
76.07 (5) (b), Stats., provides “[t]he department shall promulgate rules relating to the general principles of the indicators of value..." This provision applies to the proposed changes to Chapter
Tax 6.
Section
77.30, Stats., provides “[t]he secretary of revenue may adopt, pursuant to ch.
227, such rules as the secretary deems necessary in the administration of this subchapter
…" This provision applies to the proposed repeal of ss.
Tax 15.03 (2) (b) and
(c) and
15.05 (5).
Estimate of Amount of Time that State Employees Will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The department estimates it will take approximately 100 hours to develop the rule.
List with Description of all Entities that may be Affected by the Proposed Rule
Local governments, businesses, and individuals who rely on clear, current, and concise rules.
Summary and Preliminary Comparison of any Existing or Proposed Federal Regulation that Is Intended to Address the Activities to be Regulated by the Proposed Rule
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Anticipated Economic Impact of Implementing the Rule (Note if the Rule Is Likely to Have a Significant Economic Impact on Small Businesses)
No economic impact is anticipated.
Contact Person
Dale Kleven, (608) 266-8253.
Revenue
This statement of scope was approved by the governor on January 17, 2013.
Rule No.
Relating to
Property tax and assessment of agricultural property.
Rule Type
Permanent.
Detailed Description of the Objective of the Proposed Rule
The objectives of the rule are to:
• Amend s.
Tax 12.06 to eliminate redundancy with the Wisconsin Property Assessment Manual.
• Revise s.
Tax 12.07 to provide for more frequent update of assessment districts through the Wisconsin Property Assessment Manual.
• Repeal subchapter I of Chapter
Tax 18 and remove other references throughout the chapter to an agricultural assessment transitional period that lasted from 1996 to 1997.
Description of Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. If the rules are not changed, they will be incorrect in that they will not reflect current law or current department policy.
Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
Section
70.32 (2) (c) 1i. Stats., provides that agricultural use “means agricultural use as defined by the department of revenue by rule
…" This provision applies to ch.
Tax 18.
Section
73.09 (1), Stats., provides “[t]he department of revenue shall establish by rule the level of certification under sub. (3), the continuing education requirements under sub. (4), examinations under sub. (5), and the requirements for and responsibilities associated with temporary certification under sub. (6) for all assessors and assessment personnel of each local unit of government and for county assessor systems under s.
70.99." This provision applies to ch.
Tax 12.
Estimate of Amount of Time that State Employees Will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The department estimates it will take approximately 100 hours to develop the rule.
List with Description of all Entities that may be Affected by the Proposed Rule
Local assessors, local governments, businesses, and individuals who rely on clear, current, and concise rules
Summary and Preliminary Comparison of any Existing or Proposed Federal Regulation that Is Intended to Address the Activities to be Regulated by the Proposed Rule
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Anticipated Economic Impact of Implementing the Rule (Note if the Rule is Likely to Have a Significant Economic Impact on Small Businesses)
No economic impact is anticipated.
Contact Person
Dale Kleven, (608) 266-8253.
Revenue
This statement of scope was approved by the governor on January 17, 2013.
Rule No.
Relating to
Local financial reporting and expenditure restraint payments.
Rule Type
Permanent.
Detailed Description of the Objective of the Proposed Rule
The objectives of the rule are to:
Description of Existing Policies Relevant to the Rule, New Policies Proposed to be Included in the Rule, and an Analysis of Policy Alternatives
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. If the rules are not changed, they will be incorrect in that they will not reflect current law or current department policy.
Detailed Explanation of Statutory Authority for the Rule (Including the Statutory Citation and Language)
Section
73.10 (2) (b) 1., Stats., provides that “[t]he department may require by rule all of the following:
a.
That the information it needs under par. (a) be submitted as annual financial statements, notes to the financial statements, and supporting schedules.
b. That the statements, notes, and schedules under subd. 1.a. conform to generally accepted accounting principles promulgated by the Governmental Accounting Standards Board or its successor bodies.
c. That the statements, notes, and schedules under subd. 1.a. be audited in accordance with generally accepted auditing standards."
Estimate of Amount of Time that State Employees Will Spend Developing the Rule and of Other Resources Necessary to Develop the Rule
The department estimates it will take approximately 100 hours to develop the rule.
List with Description of all Entities that may be Affected by the Proposed Rule
Local governments who rely on clear, current, and concise rules.
Summary and Preliminary Comparison of any Existing or Proposed Federal Regulation that is Intended to Address the Activities to be Regulated by the Proposed Rule
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Anticipated Economic Impact of Implementing the Rule (Note if the Rule Is Likely to Have a Significant Economic Impact on Small Businesses)
No economic impact is anticipated.
