Amendment ASA1-AB159

LRBs0073/3

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2009 - 2010 LEGISLATURE

ASSEMBLY SUBSTITUTE AMENDMENT 1, TO 2009 ASSEMBLY BILL 159

August 25, 2009 - Offered by Committee on Urban and Local Affairs.

AB159-ASA1,1,4 An Act to amend 74.23 (1) (a) 4., 74.25 (1) (a) 4., 74.30 (1) (d), 74.41 (1) (intro.), 74.41 (2) (a) and 74.42 (1); and to create 74.41 (1) (e) of the statutes; relating to: the charge-back of refunded or rescinded taxes and of personal property taxes and sharing certain collected taxes.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB159-ASA1, s. 1 Section 1. 74.23 (1) (a) 4. of the statutes is amended to read:

AB159-ASA1,1,7 74.23 (1) (a) 4. Retain all collections of omitted property taxes under s. 70.44, except those subject to a charge-back or sharing under s. 74.41 or 74.42.

AB159-ASA1, s. 2 Section 2. 74.25 (1) (a) 4. of the statutes is amended to read:

AB159-ASA1,1,10 74.25 (1) (a) 4. Retain all collections of omitted property taxes under s. 70.44, except those subject to a charge-back or sharing under s. 74.41 or 74.42.

AB159-ASA1, s. 3 Section 3. 74.30 (1) (d) of the statutes is amended to read:

AB159-ASA1,2,2 74.30 (1) (d) Retain all collections of omitted property taxes under s. 70.44, except those subject to a charge-back or sharing under s. 74.41 or 74.42.

AB159-ASA1, s. 4 Section 4. 74.41 (1) (intro.) of the statutes is amended to read:

AB159-ASA1,2,8 74.41 (1) Submission of refunded or rescinded taxes to department. (intro.) By October 1 of each year, the clerk of a taxation district may shall submit to the department of revenue, on a form prescribed by the department of revenue, a listing of all general property taxes on the district's tax roll which, subject to sub. (2), meet any of the following conditions:

AB159-ASA1, s. 5 Section 5. 74.41 (1) (e) of the statutes is created to read:

AB159-ASA1,2,11 74.41 (1) (e) Have been collected under s. 70.44, if the total of all of the omitted property taxes collected for the taxation district is at least $5,000 in a calender year.

AB159-ASA1, s. 6 Section 6. 74.41 (2) (a) of the statutes is amended to read:

AB159-ASA1,2,14 74.41 (2) (a) The tax and all other taxes under sub. (1) which are levied for the same year and which are listed on the same form total at least $5,000.

AB159-ASA1, s. 7 Section 7. 74.42 (1) of the statutes is amended to read:

AB159-ASA1,3,3 74.42 (1) Charge back. No earlier than February 2 and no later than April 1, the taxation district treasurer may charge back to each taxing jurisdiction within the taxation district, except this state, its proportionate share of those personal property taxes for which the taxation district settled in full the previous February year, which were delinquent at the time of settlement, which have not been collected in the intervening year, and which remain delinquent, if the taxes are owed by an entity that has ceased operations, or filed a petition for bankruptcy, or are due on personal property that has been removed from the next assessment roll. At the same time, if there are charge-backs, the taxation district treasurer shall charge back to the county the state's proportionate share of those taxes. Within 30 days No later than the first May 1 after receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district treasurer the amount due, and the state shall pay to the proper county treasurer the amount due.

AB159-ASA1, s. 8 Section 8. Initial applicability.

AB159-ASA1,3,5 (1) This act first applies to the property tax assessments as of January 1, 2010.

AB159-ASA1,3,6 (End)