73.03(38)
(38) To require each operator of a swap meet, flea market, craft fair or similar event, as defined by rule, to report to the department the name, address, social security number and, if available, the seller's permit number of each vendor selling merchandise at the swap meet, flea market, craft fair or similar event that he or she operates. If any operator fails to comply with the requirements under this subsection, the department of revenue, after notifying that operator of its intent to do so, shall impose a penalty of $200 for the first failure and $500 for each subsequent failure. The department shall assess and collect the penalties under this subsection as it assesses and collects additional income and franchise taxes.
73.03(40m)
(40m) To include on the form on which a homestead credit is claimed information about the property tax deferral program.
73.03(45)
(45) To direct the assessor of any taxation district to deny specific claims for property tax exemption or to terminate specific existing property tax exemptions prospectively. After receiving such direction, the assessor shall enter the property on the next assessment roll.
73.03(46)
(46) In each school year, to determine and certify to the secretary of education the rate for determining the secondary ceiling cost per member under
s. 121.07 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.
Effective date note
NOTE: Sub. (46) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(46) In each school year, to determine and certify to the state superintendent of public instruction the rate for determining the secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.
73.03(47)
(47) To absolve a taxpayer of liability for interest and penalties if the taxpayer shows that the liability resulted because he or she relied on an erroneous, written statement made by an employe of the department acting in an official capacity and that the taxpayer had given the employe adequate and accurate information.
73.03(48)
(48) To provide the public with information concerning the availability of the earned income tax credit, and the availability of the federal earned income tax credit under section
32 of the internal revenue code, under criteria, and with a description of the methods that the department uses to provide the information, that the department shall promulgate as rules.
73.03(49)
(49) To appoint a farmland advisory council that shall do the following:
73.03(49)(a)
(a) Advise the department of revenue on the supplement to the assessment manual's guidelines for assessing agricultural land, and on rules to implement use-value assessment of agricultural land and to reduce expansion of urban sprawl.
73.03(49)(b)
(b) Recommend to the legislature an appropriate penalty for converting agricultural land to another use to discourage urban sprawl.
73.03(49)(c)
(c) Annually report to the legislature on the usefulness of use-value assessment as a way to preserve farmland and to reduce the conversion of farmland to other uses.
73.03(49)(d)
(d) Recommend a method to adjust the shared revenue formula and other formulas one factor of which is equalized value to compensate counties, municipalities and school districts that are adversely affected by use-value assessment.
73.03(49)(dg)
(dg) Calculate the federal land bank's 5-year average capitalization rate and per-acre values based on estimated income generated from rental for agricultural use.
73.03(49)(dm)
(dm) Carry out its duties in cooperation with the strategic growth task force of the governor's land use council.
73.03(49)(e)1.
1. The secretary of revenue, who shall serve as chairperson.
73.03(49)(e)3.
3. A person knowledgeable about agricultural lending practices.
73.03(49)(e)4.
4. An agricultural economist employed by the University of Wisconsin System.
73.03(49)(e)5.
5. A mayor of a city that has a population of more than 40,000.
73.03(50)
(50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.
73.03 History
History: 1971 c. 40,
215;
1973 c. 90;
1975 c. 39;
1977 c. 143;
1977 c. 196 s.
130 (7);
1977 c. 313;
1979 c. 34;
1979 c. 110 s.
60 (13);
1979 c. 221,
350;
1981 c. 20;
1981 c. 79 s.
18;
1983 a. 275 s.
15 (4);
1983 a. 524;
1983 a. 538 s.
269 (3);
1985 a. 12,
29,
273;
1987 a. 4,
27,
186;
1987 a. 312 s.
17;
1987 a. 328,
378,
399;
1989 a. 31;
1989 a. 56 s.
259;
1989 a. 74,
335;
1991 a. 39,
219,
313,
316;
1993 a. 16,
112,
205,
490;
1995 a. 27 ss.
3434g to
3440m,
9145 (1);
1995 a. 209,
233.
73.03 Annotation
Department's construction of tax law in official technical information memorandums estopped department from collecting tax in this case. Dept. of Revenue v. Family Hospital, 105 W (2d) 250, 313 NW (2d) 828 (1982).
73.03 Annotation
Department's subpoena authority does not permit it to take possession of subpoenaed records for more than one business day; however, department may repeatedly subpoena records until its investigation is completed. State v. Kielisch, 123 W (2d) 125, 365 NW (2d) 904 (Ct. App. 1985).
73.0305
73.0305
Revenue limits calculations. The department of revenue shall annually determine and certify to the department of education, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under
subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding March 31 and the 2nd preceding March 31, as computed by the federal department of labor.
Effective date note
NOTE: This section is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
73.0305 Revenue limits calculations. The department of revenue shall annually determine and certify to the state superintendent of public instruction, no later than the 4th Monday in June, the allowable rate of increase for the limit imposed under subch. VII of ch. 121. For that limit, the allowable rate of increase is the percentage change in the consumer price index for all urban consumers, U.S. city average, between the preceding May 31 and the 2nd preceding May 31, as computed by the federal department of labor.
73.0305 History
History: 1993 a. 16;
1995 a. 27.
73.031
73.031
Arrest powers. A special agent of the department of revenue who has been certified as a law enforcement officer by the law enforcement standards board and who is on duty may arrest a person if the special agent believes, on reasonable grounds, that a warrant for the person's arrest has been issued in this state or that a felony warrant has been issued in another state or if a crime has been committed in the presence of the special agent. The special agent shall cause the person arrested and the documents and reports pertaining to the arrest to be delivered to the chief of police or sheriff in the jurisdiction where the arrest is made. The special agent shall be available as a witness for the state. A special agent acting under this section is an employe of the department and is subject to its direction, benefits and legal protection.
73.031 History
History: 1991 a. 39.
73.035
73.035
Private letter rulings. 73.035(1)
(1) In this section, "department" means the department of revenue.
73.035(2)
(2) Upon receipt of a request, in the form prescribed by the department, from a person who requests a ruling about facts relating to a tax that the department administers, the department may issue a private letter ruling. Rulings under this section:
73.035(2)(a)
(a) May be published if the department decides to do so.
73.035(2)(b)
(b) May be edited by the requester as to types of information specified by the department, if that editing is submitted to the department before the deadline that the department establishes and if the department approves the editing.
73.035(3)
(3) Any person who receives a ruling under this section shall attach a copy of it to all of that person's tax returns to which it is relevant.
73.035(4)
(4) Rulings under this section and all information related to them are subject to the confidentiality provisions for the tax relevant to the request, except that if a ruling has been edited under
sub. (2) (b), or the deadline for editing set by the department has expired, and if the ruling has been published by the department, the published rulings are not subject to those confidentiality provisions.
73.035(5)
(5) The department's decision not to issue, or not to publish, a ruling under this section may not be appealed.
73.035 History
History: 1987 a. 399.
73.04
73.04
Hearings, witnesses. 73.04(1)(1)
Contempts. If any person unlawfully fails to obey any subpoena to appear before the department of revenue or before the tax appeals commission, or unlawfully refuses to testify, such failure or refusal shall be reported to the attorney general and the department of justice shall institute contempt proceedings against such person.
73.04(2)
(2) Fees. Officers who serve subpoenas, and witnesses attending hearings at the instance of the department, shall receive like compensation as officers and witnesses in the circuit court. Such compensation shall be charged to the proper appropriation for the department of revenue.
73.04(3)
(3) Special investigations. The department of revenue may appoint any employe to act for it to investigate and make report to the department upon any matter upon which the department is required to act, and such employe shall have authority to hold hearings, administer oaths, take testimony and perform all other duties necessary to bring such matter before the department for final adjudication and determination.
73.04 Annotation
See note to 71.74, citing State v. Beno, 99 W (2d) 77, 298 NW (2d) 405 (Ct. App. 1980).
73.05
73.05
Assessment districts; supervisors; duties. 73.05(1)(1) The state shall be divided into income assessment districts, property assessment districts, by the department of revenue, but in no instance shall a county be divided.
73.05(2)
(2) The department of revenue shall select and appoint a supervisor of equalization for each property assessment district in the state. Each supervisor shall be a citizen and an elector of this state, but need not be a resident of the district in which appointed to serve. So far as practicable, preference shall be given in making such appointments to residents of the districts.
73.05(3)
(3) The department may transfer any supervisor of equalization from one district to another.
73.06
73.06
Supervision of assessments; supervisors; appointments and duties. 73.06(1)
(1) The department of revenue, through its supervisors of equalization, shall have complete supervision and direction of the work of the local assessors. It shall annually, or more often if deemed necessary at a time which in its judgment is best calculated to obtain the ends sought, call a meeting of all local assessors for conference and instruction relative to their duties in the valuation and assessment of property. The department of revenue may also call a similar meeting of local clerks and other officials for conference and instruction relative to their duties in the valuation and assessment of property. Each official upon notice by mail from the supervisor shall attend the meeting, and shall receive travel expenses from his or her residence to the meeting site and return and the compensation and mileage that the board establishes, but not less than $5 per day and 6 cents per mile; except that in counties having a population of 500,000 or more, no compensation, travel expense or mileage shall be allowed. This compensation shall be paid out of the treasury of the county in which the local official resides upon the certificate of the supervisor of equalization showing attendance and travel, as certificates of witnesses and jurors are paid.
73.06(2)
(2) The department of revenue, through its supervisors of equalization shall have access to all public records, books, papers and offices throughout each district and shall make a full and complete examination of them and investigate all other matters and subjects relative to the assessment and taxation of general property therein.
73.06(3)
(3) The department of revenue, through its supervisors of equalization, shall examine and test the work of assessors during the progress of their assessments and ascertain whether any of them is assessing property at other than full value or is omitting property subject to taxation from the roll. The department and such supervisors shall have the rights and powers of a local assessor for the examination of persons and property and for the discovery of property subject to taxation. If any property has been omitted or not assessed according to law, they shall bring the same to the attention of the local assessor of the proper district and if such local assessor shall neglect or refuse to correct the assessment they shall report the fact to the board of review.
73.06(4)
(4) If the department of revenue ascertains, or has good reason to believe, that any assessor is guilty of a violation of law, it may make a complaint to the circuit court for the removal of the assessor. The district attorney shall attend and prosecute the proceedings for removal.
73.06(5)
(5) The department of revenue through its supervisor of equalization shall make a report to the county board of each county showing in detail the work of local assessors in their several districts, the failure, if any, of such assessors to comply with the law, the relative assessed and full value of property in each taxation district, and all information and statistics that may be obtained. Such report shall be filed with the county clerk at least 15 days before the annual meeting of the county board.
73.06(7)
(7) The department of revenue shall call a meeting of the supervisors of equalization at the capitol at a specified time in each year, for a conference on the subjects of taxation and the administration of the laws, and for the instruction of such officers in their duties.
73.06(8)
(8) For purposes of this section "local assessor" includes the county assessors under
s. 70.99.
73.06 Cross-reference
Cross-reference: See s.
17.14 on removal of assessors from office.
73.07
73.07
District offices, supplies, expenses. 73.07(1)
(1) Office furniture and equipment furnished to income assessment district and branch offices by counties prior to July 1, 1986, shall remain in those offices until the department of revenue determines that the furniture and equipment are no longer needed.
73.07(2)
(2) Office furniture and equipment furnished to supervisors of equalization prior to January 1, 1974, shall continue to be furnished until no longer required by them.
73.07(3)
(3) The county board of any county shall provide rooms for the use of the tax appeals commission upon the request of the chairperson of the commission. Hearings of the commission may also be held in the department's district income tax office when the chairperson of the commission deems it advisable.
73.08
73.08
Educational program. From the amounts provided under
s. 20.566 (2) (a), beginning in 1994, the department of revenue shall implement an educational program for local assessment staff members in taxation districts that do not meet the requirements of
s. 70.05 (5) (f).
73.09
73.09
Assessor certification. 73.09(1)
(1)
Local assessment personnel. The 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.
73.09(2)
(2) Department of revenue assessment personnel. The requirements established for local assessment personnel under
sub. (1) shall also apply to department of revenue assessment personnel commencing on January 1, 1981. The department of employment relations with the assistance of the department of revenue shall determine the position classifications for which certification shall apply within the department of revenue. The first level of certification shall be obtained within 100 days of the employe's appointment. The department of revenue in consultation with the department of employment relations shall establish requirements for obtaining higher levels of assessor certification.
73.09(3)
(3) Levels of certification. The levels of certification for assessors and assessment personnel shall be commensurate with the degree of complexity of the various classes of property within each taxation district.
73.09(4)(a)(a) All certifications issued prior to January 1, 1981, are valid for 10 years from the date of issuance. All certifications issued on or after January 1, 1981, but before August 15, 1991, expire on the 6th June 1 following the date of issuance. All certifications issued on or after August 15, 1991, expire 5 years after the date on which they are issued.
73.09(4)(b)
(b) Persons may be recertified by passing an examination as provided in
sub. (5) or by attendance for 4 of the previous 5 years at annual meetings called by the department of revenue under
s. 73.06 (1) and by meeting continuing education requirements determined by the department of revenue.
73.09(4)(c)
(c) Recertification is contingent upon submission of a notarized application for renewal, at least 60 days before the expiration date of the current certificate, attesting to the completion of the requirements specified in
par. (b). Persons applying for renewal on the basis of attendance at the meetings called by the department under
s. 73.06 (1) and by meeting continuing education requirements shall submit a $20 recertification fee with their applications.
73.09(5)
(5) Examinations. As provided in
subs. (1) and
(2), the department of revenue, assisted by the division of merit recruitment and selection in the department of employment relations, shall prepare and administer examinations for each level of certification. Persons applying for an examination under this subsection shall submit a $20 examination fee with their application. Certification shall be granted to each person who passes the examination for that level.
73.09(6)
(6) Temporary certification. As provided in
subs. (1) and
(2), the department of revenue shall promulgate rules for the temporary certification of the first level of certification and designate the functions that may be performed by such persons. An individual may be granted one temporary certification, valid until the results of the next certification examination are issued, but not for more than 100 days.
73.09(7)
(7) Revocation of certification. 73.09(7)(a)(a) The secretary of revenue or a designee may revoke the certification of any assessor, assessment personnel or expert appraiser for the practice of any fraud or deceit in obtaining certification, or any negligence, incompetence or misconduct.
73.09(7)(b)
(b) Charges of fraud, deceit, negligence, incompetence or misconduct may be made against any assessor, assessment personnel or expert appraiser by the department of revenue. Such charges shall be in writing, stating the specific acts, and submitted to the secretary of revenue. All charges shall be heard by the secretary within 3 months after their filing.
73.09(7)(c)
(c) The time and place for such hearing shall be fixed by the secretary of revenue and a copy of the charges, together with a notice of the time and place of hearing, shall be given by personal service or by registered letter with return receipt requested, mailed to the last-known address of such expert appraiser, at least 30 days before the hearing. The expert appraiser so charged shall have the right to appear personally and by counsel, to cross -examine witnesses appearing against him or her, and to produce evidence and witnesses in his or her own defense.
73.09(7)(d)
(d) If, after such hearing, the secretary of revenue determines that there is just cause for revocation, the secretary shall revoke the certificate of registration of the expert appraiser and notify the expert appraiser to that effect. The expert appraiser shall return his or her certificate to the secretary of revenue immediately on receipt of the notice. The action of the secretary of revenue may be reviewed under
ch. 227.
