Wisconsin Legislature: Charitable institutions

TAVERN LEAGUE OF WISCONSIN

See GAMBLING

TAVERNS

See INTOXICATING LIQUORS

TAX DELINQUENT PROPERTY

See TAXATION

TAX SALES

Proceeds, disposal of

Subsections (5), (6) and (7) of section 75.35, Stats., created by 1987 Wisconsin Act 27 first apply to sales of property the county acquired at a section 74.39 tax sale on or after the effective date of section 3203(47)(c) of 1987 Wisconsin Act 27. 77-133

TAXATION

Accounting principles used by the State

A deficit reported in financial statements prepared in accordance with Generally Accepted Accounting Principles would not violate article VIII, section 5 of the Wisconsin Constitution, which requires a balanced budget. 74-202

Ad valorem tax

An ad valorem tax upon automobiles, where the assessment would be based on the manufacturer's suggested retail price and the age of the vehicle, and where the rate would be unrelated to the tax rate upon other taxable property, would violate the uniformity requirement of Wis. Const. art. VIII, sec. 1. (Unpub.). 99-1977

Automobiles and motor vehicles

A motor vehicle registration fee which varies with the value of the motor vehicle or which is based upon the manufacturer's suggested retail price and the age of the motor vehicle would not violate article VIII, section 1 of the Wisconsin Constitution because the vehicle registration fee is a privilege tax, not a property tax. 79-135

Charitable institutions

The nonagricultural lands at the Northern Center for the Developmentally Disabled and other similar institutions are not subject to taxation for school purposes under sec. 70.114, Stats. (Unpub.). 110-1977

Charitable organizations

The loss of tax exempt status for income tax purposes does not necessarily imply that an organization is no longer nonprofit. The Bingo Control Board does not have statutory authority to revoke the bingo license of an otherwise eligible organization because of its membership policies regarding race. 67-255

Cigarette tax laws

The State may not constitutionally impose the general sales tax, section 77.52, Stats., on reservation sales of cigarettes and bingo admissions by Indian retailers to non-members of the governing tribe. The State may impose the use tax, section 77.53, Stats., on such cigarettes sales and, arguably, on sales of bingo admissions. Section 77.53 requires Indian retailers to precollect the use tax. Whether the chapter 77 use tax may be imposed on reservation sales of other types of services to non-Indians depends on the facts of the particular case. Impediments to effective enforcement when the retailer is an Indian tribe or tribal corporation discussed. 74-134

Wisconsin's cigarette tax laws do not apply to Indian persons or Indian tribes selling cigarettes on Indian reservations. 68-151

Conservation

Assembly Bill 894 as drafted is constitutional and allows the State to contribute $1 of the $3 fee collected from a state waterfowl hunting stamp to private nonprofit organizations for development of waterfowl propagation areas in Canada. 67-56

Counties

Counties are liable for proportionate share of tax certified to them prior to repeal of sec. 59.07(21), Stats., by sec. 300m of ch. 90, Laws of 1973. 63-300

Section 75.36, Stats., provides that a county need not assume and pay all unpaid or delinquent municipal taxes, assessments and charges due on a parcel of property at the time the county acquires such property by tax deed. The statute also provides that the county is not required to assume and pay any such taxes which remain unrecovered upon the sale of such property because the sum realized was insufficient to pay all such outstanding municipal tax obligations. (Unpub.). 31-1987

Where a county proceeds under sec. 75.69(1), Stats., to advertise and sell tax delinquent property, it must reject all bids less than the appraised value, but, if it determines to accept any bid, it can accept the bid it deems in good faith to be most advantageous to the county in view of the criteria set forth in the bid notice. Such bid need not be the highest bid in dollars. 70-1

County cannot levy a "special county charge"

Section 74.73(2), Stats., provides that where a town, city or village refunds property taxes erroneously assessed as a result of an error or defect of law not caused by such local taxing jurisdiction or an official thereof, such entity is entitled to a credit by the county for that portion of such taxes previously paid over to the county. The statute does not direct that the next county levy be increased by such amount or authorize the county to levy a "special county charge" against such entity to recoup the amount so credited. 77-201

County treasurer

County treasurer has duty to collect personal property tax returned delinquent by the town, but may charge tax back to the town after one year. Collection methods discussed. 63-204

Delayed refund claims

1977 amendment to sec. 70.511(2), Stats., which allows municipalities to pass on part of delayed refund claims to other taxing districts for which taxes were collected, does not violate the uniformity provision of Wis. Const. art. VIII, sec. 1. For purposes of the amendment, "taxing districts" includes school and VTAE districts. 69-220

Exemption is forfeited

Under sec. 70.11(4), Stats., tax exemption is forfeited on property owned by a religious organization when that property is leased to a benevolent association and part of the resulting lease-hold income is used to retire the debt on the property. (Unpub.). 44-1982

Fort Atkinson

Where city created tax incremental finance district by resolution adopted May 1, 1977, date of creation for purposes of calculating extended six year cut-off period within which expenditures must be made under sec. 66.46(6)(a)2., Stats., was January 1, 1977, and six year period expired on December 31, 1982. (Unpub.). 23-1983

Foster homes

Foster homes contracted for (i.e., leased) by the Department of Health and Social Services, pursuant to sec. 48.52, Stats., are immune from local zoning to the extent that the zoning conflicts with the Department's possessory use of property for purposes contemplated by ch. 48, Stats. However, immunity for leased facilities is subject to sec. 13.48(13), Stats., as amended by ch. 90, sec. 2, Laws of 1973. Section 48.64, Stats., agreements between the Department and proprietors of foster homes do not serve to immunize the proprietor's property from local zoning. County agencies providing child welfare services do not have authority to lease real property for foster home use. The Department may assert its immunity from local zoning for property it acquires a possessory interest in by virtue of a sublease pursuant to sec. 48.52(2), Stats. Property leased by the Department pursuant to sec. 48.52(2), Stats., is not r

Homestead property"

Proposals for exemptions of "homestead property" from local property taxation probably are unconstitutional under the Equal Protection Clause of the State and Federal Constitutions and the Tax Uniformity Clause of the State Constitution. 66-337

Income tax laws

Discussion of constitutional and policy considerations associated with federalization of state income tax laws. 66-331

Income tax lien

Income tax lien is extinguished by tax deed under sec. 75.14, Stats., or by judgment under sec. 75.521, Stats. 62-234

Indian fee patented lands

The State has express authority under the General Allotment Act of 1887, as amended, 25 U.S.C. sec. 331 et seq., particularly 25 U.S.C. sec. 349, to impose ad valorem property taxes on Indian fee patented lands located within the Lac du Flambeau Reservation which were originally allotted under the Act after February 8, 1887. Indian fee patented lands allowed prior to that date directly under the Treaty of September 30, 1854, are not taxable by the State under 25 U.S.C. sec. 349. 72-74

Indians

Land recently purchased and held in trust for Indian tribes or tribe members under the superintendence of the federal government has the same reservation status as land reserved for the use of Indian tribes or tribe members by treaty or legislation. 71-82

The State may not constitutionally impose the general sales tax, section 77.52, Stats., on reservation sales of cigarettes and bingo admissions by Indian retailers to non-members of the governing tribe. The State may impose the use tax, section 77.53, Stats., on such cigarette sales and, arguably, on sales of bingo admissions. Section 77.53 requires Indian retailers to precollect the use tax. Whether the chapter 77 use tax may be imposed on reservation sales of other types of services to non-Indians depends on the facts of the particular case. Impediments to effective enforcement when the retailer is an Indian tribal corporation discussed. 74-134

The state net proceeds occupation tax and mining permit process are generally not applicable to mining operations on the Sokaogon Reservation, whether those operations are conducted by the Tribe or by a non-Indian lessee. Any federal environmental impact statement required by the federal government would legally need to be shared with or presented to the State. The applicability of state pollution control laws to mining activity on the Reservation is also discussed. 75-220

Wisconsin's cigarette tax laws do not apply to Indian persons or Indian tribes selling cigarettes on Indian reservations. 68-151

Inheritance, appraiser

There is authority for the county court to appoint an additional appraiser for inheritance tax purposes in an estate where death occurred prior to May 14, 1972, and to pay for such an appraiser on the certificate of the county judge out of inheritance tax funds in possession of the Department of Revenue. (Unpub.). 21-1976

Inheritance tax rules

Section 253.34(1)(a), Stats., dealing with filing fees was not amended by ch. 310, Laws of 1971, which amended inheritance tax rules on survivorship interests. 62-32