Subject Index

Environmental fund: DNR authorized to use funds for special assessments and property taxes [Sec. 638, 743]  - AB150

Incorporated or newly formed municipality: property tax and local transportation aids program formula revised; DOA to certify population re shared revenue -  AB1036

Incorporated or newly formed municipality: property tax and local transportation aids program formula revised; DOA to certify population re shared revenue [S.Sub.Amdt.1: Sec. 47m, 48g-r, 51d-t, 9362 (1g)] -  SB565

Incorporated or newly formed municipality: property tax and local transportation aids program formula revised; DOA to certify population re shared revenue -  SB619

Instalment payment grace period created -  AB248

Lottery credit: revisions re school proceeds, social security number, property tax, false claims and local government proceeds - AB776

Lottery tax credit prorated after January 1 for principal dwelling  - SB480

Personal property tax: charge back of -  AB32

Personal property tax: charge back of -  SB99

Property tax bill revisions: JCF approval required [A.Sub.Amdt.1: Sec. 3446g-x, 3510h, 9148 (3x), 9348 (10x)] - AB150

Property tax deferral loan program: eligibility revised -  SB32

Property tax equivalent payments for utilities owned by municipalities [A.Sub.Amdt.1: Sec. 3316m]  - AB150

Property tax: presumption of taxability codified; application and claims for exemption specified - AB1047

Property tax: presumption of taxability codified; application and claims for exemption specified - SB626

Property tax relief revisions re school levy and aid distribution, renters, farmland and lottery credit  - AB800

School aid responsibility transferred from DPI to DOR; penalty for exceeding revenue limit; sum certain school aid [Sec. 298, 570, 581, 584-586, 595, 1115, 1150, 1153, 1977, 1979, 3908, 3911-3913, 3946, 3970, 4017, 4030, 4032, 4034, 4039, 4040, 4045-4048, 4055, 4068, 4070, 4071, 4074, 4078, 4085, 4089, 4100-4102, 4104, 4105, 4115, 4116, 9145 (5), 9245 (1), 9445 (4); original bill only] -  AB150

School levy tax credit increased [Sec. 3511] -  AB150

School property tax credit calculation revised [Sec. 3382, 9348 (9); deleted by A.Amdt.26 to A.Sub.Amdt.1]  - AB150

School property tax credit: claiming revision -  SB23

Tax burden study by DOR and LFB required -  AB12

Tax laws: technical changes re property, motor vehicle fuel, aviation fuel, alcohol beverage and cigarette taxes and county tax roll settlement sheets (remedial legislation)  - AB866

TIF district: deadline for forms submitted to DOR extended in certain case -  AB839

TIF district: deadline for forms submitted to DOR extended in certain case -  SB433

TIF district: participation by school district revised -  AB1026

TIF district: participation by school district revised -  SB609

TIF district: project costs definition revised -  AB1024

TIF district sharing of tax increments; life span of existing districts extended [Sec. 3331-3337; A.Sub.Amdt.1: revisions re project costs, boundary changes and time period for expenditures, 3330c-n, 3331m, 3332m; A.Amdt.26 to A.Sub.Amdt.1: further revision, 3330m] -  AB150

TIF program: DOD determination of job transfer impact -  AB71

TIF program: job shifting requirements created -  AB72

property tax _ assessment Property tax — Assessment

Agricultural land assessment revisions; capitalization rate provision -  AB176

Agricultural land assessment revisions; capitalization rate provision -  SB104

Agricultural land use-value assessment and reimbursement provisions created; penalty for transfer of ownership in certain cases; Farmland advisory council established, duties defined [A.Amdt.26 to A.Sub.Amdt.1: Sec. 615r, 1803m, 3343wb, 3362b-h, 3367c, 3434g, 3439m, 3446y, 3459m, 3488m, 6611b, 7215m, 9148 (1x), 9448 (1x)] -  AB150

Assessor's manuals: purchase requirement for towns that do not elect assessors discontinued -  AB54

County assessor system aids revised [Sec. 1152, 3368-3373, 9348 (7); A.Sub.Amdt.1: further revisions, 3367d-r, 3373am, 9448 (6g), deletes 3368, 9348 (7)]  - AB150

County assessor system discontinued - AB659

Property assessment: DOR order of special supervision revised - AB736

Property tax assessment increase: notification requirement modified -  AB797

Property tax assessment revisions re notice of increase and Board of review training and procedures; DOR duties set  - AB1059

Property tax bills: ``estimated fair market value" substituted for ``taxable value"; agricultural land provisions  - AB967

Property tax bills: ``estimated fair market value" substituted for ``taxable value"; agricultural land provisions  - SB557

Property tax levy and rate: school district notice to owners of taxable property specified -  AB1100

Property tax levy and rate: school district notice to owners of taxable property; reimbursement re cost of notification  - AB1102

Property value affected by governmental actions: duty to minimize adverse effect imposed; cause of action for damages created -  AB521

Property value affected by governmental actions: duty to minimize adverse effect imposed; cause of action for damages created -  SB298

Revenue limits for school districts revised re special assessments -  AB794

Sewerage projects: special assessments levy for systems on certain farmland and methods of financing projects  - AB232

Tax delinquent property sale by county: appraisal provisions revised -  AB514

Town sanitary district special assessments included in aidable revenues for shared revenue -  SB448

property tax _ exemption Property tax — Exemption, see also Farmland preservation; Homestead credit; Lottery

Budget stabilization fund: appropriation provided; statements re property tax relief and two-thirds vote to withdraw moneys from fund -  AB730

Country club lease of governmental property: property tax exemption discontinued -  SB22

Country clubs with tax-exempt status: municipalities to pay certain amounts to the overlying taxing jurisdictions in certain cases -  AB362

Educational and similar organizations property tax exemption narrowed to exclude recreational organizations  - SB207

Highways: property tax exemption created -  AB751

HMO and LSHO tax exemptions revised [Sec. 3344, 3345, 3397, 3405, 3406, 3407, 4873, 7029, 7032, 9348 (5), 9448 (5); A.Sub.Amdt.1: further revisions, 3399f, 9348 (5m), deletes 9348 (5), 9448 (5)] -  AB150

Hospital service corporations, cooperative sickness care associations, hospitals, medical research foundations: property tax exemptions discontinued -  AB268

Housing rehabilitation for sale to low-income persons: property tax exemption created for nonprofit organizations  - AB668

Housing rehabilitation for sale to low-income persons: property tax exemption created for nonprofit organizations  - SB406

Institutions serving the developmentally disabled: property tax exemption amended [Sec. 3346, 9448 (6)]  - AB150

Olympic ice training center operated by nonprofit corporation: tax exemption created -  AB1019

Olympic ice training center operated by nonprofit corporation: tax exemption created -  AB1079

Property tax: presumption of taxability codified; application and claims for exemption specified - AB1047

Property tax: presumption of taxability codified; application and claims for exemption specified - SB626

Property tax relief by state paying two-thirds of local school costs: advisory referendum -  AJR102

Property tax relief fund created; moneys transferred from general fund [A.Sub.Amdt.1: further revisions, additional transfer re DHSS revenues, JCF to certify] - AB808

Property tax relief fund: moneys transferred to general fund re corrections' GPR reductions [S.Sub.Amdt.1: Sec. 10, 9159, 9459] -  SB563

Service fees: imposition on owners of tax-exempt property required; funds included in shared revenue calculation  - SB273

Shared revenue formula: calculation of public utility component revised -  AB704

Shared revenue formula: calculation of public utility component revised -  SB264

Ski trail grooming equipment: property tax exemption created for nonprofit ski club or hill - AB764

Solar and wind energy systems: property tax exemption continued -  AB108

Solar and wind energy systems: property tax exemption continued [A.Sub.Amdt.1: Sec. 3348n] - AB150

Tax-exempt county-owned land: reporting requirement removed [A.Amdt.1: specific reference to ``county" removed] - AB240

Telephone company taxation: moneys transferred to property tax relief fund; sales tax exemption for coin-operated telephones eliminated; legislative intent re future appropriations for Educational technology board grants  - SB673

Telephone company taxation: revenue generated used for property tax relief and technological equipment; sales tax exemption for coin-operated telephones eliminated [A.Sub.Amdt.1: further revisions; A.Amdt.1: tax relief and equipment fund removed, transfer of moneys from general fund to property tax relief fund, legislative intent cited]  - AB1048

Wetlands property tax exemption created -  AB107

Wetlands property tax exemption created -  SB306

prosthetics Prosthetics, see Dentistry

protective occupation Protective occupation, see Retirement — Protective service

psc PSC, see Public service commission

pseudorabies Pseudorabies, see Animal — Disease

psychiatrist Psychiatrist, see Physician

psychology Psychology, see also Mental health — Hospitals and institutions

Health care providers with financial interest in health care entity: patient referral prohibitions expanded; exceptions provided; Cost containment commission duties set  - SB640

Professional counselor: certification granted to certain persons -  AB440

Psychologist licensure revised; definition and continuing education requirements modified [A.Sub.Amdt.2: further revisions, fee provision; S.Amdt.1: exception for music, art and dance therapists] -  AB389

Restitution to sexual assault victims and certain child victims: payment for future counseling costs permitted [A.Sub.Amdt.1: changed to payment for cost of necessary professional services] - AB448

Therapists civil liability: immunity re warnings about dangerous patients -  AB671