73.0305
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 March 31 and the 2nd preceding March 31, as computed by the federal department of labor.
73.0305 History
History: 1993 a. 16;
1995 a. 27;
1997 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. If it discovers errors in identifying or valuing property that is exempt under
s. 70.11 (39), the department shall change the specification of the property as taxable or exempt and shall change the value of the property. All disputes between the department, municipalities and property owners about the taxability or value of property that is reported under
s. 79.095 (2) (a) or of the property under
s. 70.995 (12r) shall be resolved by using the procedures under
s. 70.995 (8).
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(6m)
(6m) Social security numbers. Each applicant for certification or recertification under this section shall provide the applicant's social security number on the application. The department of revenue may not disclose a social security number that it obtains under this subsection. The department of revenue may not certify or recertify any person who fails to provide his or her social security number on his or her application.
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, including making a fraudulent change in the assessment roll after it is opened for examination under
s. 70.47 (3).
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.
73.09(7)(e)
(e) The secretary of revenue, for reasons sufficient, may reinstate a certificate of registration that has been revoked under this subsection, after one year upon formal application for reinstatement.
73.09(7m)
(7m) Liability for delinquent taxes. 73.09(7m)(a)(a) If the department of revenue determines that an applicant for certification or recertification under this section or a person who holds a certificate issued under this section is liable for delinquent taxes, as defined in
s. 73.0301 (1) (c), the department of revenue may deny the application or revoke the certificate. Except as provided in
par. (c), a denial or revocation under this paragraph is not subject to judicial review.
73.09(7m)(b)
(b) If the department of revenue denies an application or revokes a certificate under
par. (a), the department shall mail a notice of denial or revocation to the applicant or certificate holder. The notice shall include a statement of the facts that warrant the denial or revocation and a statement that the applicant or certificate holder may, within 30 days after the date on which the notice of denial or revocation is mailed, file a written request with the department to have the determination that he or she is liable for delinquent taxes reviewed at a hearing under
s. 73.0301 (5) (a).
73.09(7m)(c)
(c) If, after a hearing under
s. 73.0301 (5) (a), the department of revenue affirms a determination under
par. (a) that an applicant or certificate holder is liable for delinquent taxes, the department shall affirm its denial or revocation. An applicant or certificate holder may seek judicial review under
ch. 227 in the circuit court for Dane County of an affirmation by the department of a denial or revocation under this paragraph.
73.09(7m)(d)
(d) If, after a hearing under
s. 73.0301 (5) (a), the department of revenue determines that a person whose certificate is revoked under
par. (a) is not liable for delinquent taxes, as defined in
s. 73.0301 (1) (c), the department shall reinstate the certificate. The department may not charge a fee for reinstatement of a certificate under this paragraph.
73.10
73.10
Municipal finance. 73.10(1)(1) In this section "department" means the department of revenue.
73.10(2)(a)(a) The department shall collect annually from all town, city, village, county and other public officers, information as to the collection of taxes, receipts from licenses and other sources, the expenditure of public funds for all purposes, and such other information as is needed by the department, in such form and upon such blanks as the department prescribes, including but not limited to the requirements under
par. (b). All public officers so called upon shall fill out properly and return promptly to the department all blanks so transmitted. The department shall examine all town, village, city, county and other public records for such purposes as the department deems necessary. The department shall publish annually the information collected, with such compilations, analyses or recommendations as are deemed necessary. The department shall disseminate information concerning local government accounting, auditing and fiscal matters.
73.10(2)(b)
(b) The department may require by rule that the information it needs under
par. (a) be submitted as annual financial statements, notes to the financial statements and supporting schedules, that the statements, notes and schedules conform to generally accepted accounting principles promulgated by the governmental accounting standards board or its successor bodies and that the statements, notes and schedules be audited in accordance with generally accepted auditing standards. Notwithstanding
s. 227.01 (13) (j), a rule under this paragraph is subject to the requirements of
ch. 227.
73.10(3)
(3) The department may inspect and examine or cause an inspection and examination of the records of any town, city, village, county or other public officer whenever such officer fails or neglects to return properly the information required by
sub. (2) within the time specified under
s. 86.303 (5) (c),
(d) or
(g).
73.10(4)
(4) The officers responsible for the furnishing of information collected pursuant to this section shall be jointly and severally liable for any loss the town, city, village, county or other local public body, board, commission or agency suffers through their delinquency; and no payment shall be made them for salary, or on any other accounts, until the total amount of charges for such inspection and examination as provided in
sub. (6) has been paid into the treasury of the regular county or other local public body, board, commission or agency.
73.10(5)
(5) The department may inquire into the system of accounting of public funds in use by towns, villages, cities, counties and all other local public bodies, boards, commissions, departments or agencies except technical college districts and school districts; devise a system of accounts which is as nearly uniform as practicable; and audit the books of the town, village, city, county or other local public body, board, commission, department or agency, or any municipal electric utility upon its own motion.
73.10(6)
(6) The department may establish a scale of charges for audits, inspections and other services rendered by the department in connection with financial records or procedures of towns, villages, cities, counties and all other local public bodies, boards, commissions, departments or agencies. Upon the completion of such work or, at the department's discretion, during work in progress, the department shall transmit to the clerk of the town, village, city, county or other local public body, board, commission, department or agency a statement of such charges. Duplicates of the statements shall be filed in the offices of the state treasurer. Within 60 days after the receipt of the above statement of charges, it shall be audited as other claims against towns, villages, cities, counties and other local public bodies, boards, commissions, departments or agencies are audited, and it shall be paid into the state treasury and credited to the appropriation under
s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties and all other local public bodies, boards, commissions, departments or agencies shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.
73.12
73.12
Set off of payments to vendors. 73.12(1)
(1)
Definitions. In this section:
73.12(1)(a)
(a) "Tax" means an amount that is owed to this state under
ch. 71,
72,
76,
77,
78 or
139 and any addition to tax, interest, penalties or other liability in respect to those amounts and that has been reduced to a tax warrant or in respect to which the time limit for appeal has passed.
73.12(1)(b)
(b) "Vendor" means a person providing goods or services to this state under
subch. IV or
V of ch. 16 or under
ch. 84 if the value of the contract for those goods or services is at least $500.
73.12(2)
(2) Request for setoff. The department of revenue may request the department of administration to proceed under
sub. (3) against any vendor who owes a tax. A request under this subsection consists of identification of the vendor and of the vendor's contracts with this state and notice to the vendor of the request for a setoff.
73.12(3)
(3) Setoff. Upon receipt of a request under
sub. (2), the department of administration shall begin to set off against amounts owed by this state to a vendor taxes owed to this state by that vendor until those taxes are paid in full. If the secretary of administration determines, within 30 days after receipt of a request for setoff, that the vendor against whom setoff is requested is either an essential supplier of critical commodities or the only vendor from whom a necessary good or service can be obtained and notifies the secretary of revenue of that determination, the department of administration shall waive the right of setoff and the department of administration shall pay to the vendor the amounts set off. The department of administration shall, within 30 days after the end of each calendar quarter, transfer to the department of revenue the taxes set off during the previous calendar quarter for deposit in the general fund, or in the transportation fund in respect to taxes owed under
ch. 78, and shall notify the department of revenue of the amounts set off against each vendor.
73.12(4)
(4) Application of proceeds. Upon notice under
sub. (3), the department of revenue shall reduce on its books the liability of the vendor by the amount set off. The department shall reduce the principal amount of tax liability and related amounts beginning with the liability of longest standing and proceeding chronologically to the most recent liability. In respect to each principal amount of liability and related amounts, the department of revenue shall reduce amounts in the order provided in
s. 71.91 (5) (k).
73.12(5)
(5) Liability precluded. Exchange of information required to administer this section does not result in liability under
s. 71.78,
72.06,
77.61 (5),
78.80 (3) or
139.38 (6). The department of administration is not liable to any vendor because of setoffs under this section.
73.12(6)
(6) Preservation of other remedies. The availability of the remedy under this section does not abridge the rights of the department of revenue to proceed under
ss. 71.80 (12),
71.91 (1) (a) and
(c) and
(2) to
(5m) and
71.92.
73.12(7)
(7) Tax identification information. The department of administration may collect from vendors and provide to the department of revenue any tax identification information that the department of revenue requires to administer the program under this section.
