AB68-SSA1,727,1717
(b) A written certification.
AB68-SSA1,727,1918
(c) The name, address, and telephone number of the person's current physician,
19as listed in the written certification.
AB68-SSA1,727,24
20(3) Processing the application. The department shall verify the information
21contained in or accompanying an application submitted under sub. (2) and shall
22approve or deny the application within 30 days after receiving it. The department
23may deny an application submitted under sub. (2) only if the required information
24has not been provided or if false information has been provided.
AB68-SSA1,728,8
1(4) Issuing a registry identification card and tax exemption certificate. The
2department shall issue to the applicant a registry identification card and tax
3exemption certificate within 5 days after approving an application under sub. (3).
4Unless voided under sub. (5) (b) or revoked under rules issued by the department
5under sub. (7), a registry identification card and tax exemption certificate shall
6expire 4 years from the date of issuance. A tax exemption certificate shall contain
7the information determined by the department. A registry identification card shall
8contain all of the following:
AB68-SSA1,728,99
(a) The name, address, and date of birth of the registrant.
AB68-SSA1,728,1010
(b) The date of issuance and expiration date of the registry identification card.
AB68-SSA1,728,1111
(c) A photograph of the registrant.
AB68-SSA1,728,1212
(d) Other information the department may require by rule.
AB68-SSA1,728,17
13(5) Additional information to be provided by registrant. (a) An adult
14registrant shall notify the department of any change in the registrant's name and
15address. An adult registrant who is a qualifying patient shall notify the department
16of any change in his or her physician or of any significant improvement in his or her
17health as it relates to his or her debilitating medical condition or treatment.
AB68-SSA1,728,2018
(b) If a registrant fails to notify the department within 10 days after any change
19for which notification is required under par. (a), his or her registry identification card
20and tax exemption certificate is void.
AB68-SSA1,728,21
21(6) Records. (a) The department shall maintain a list of all registrants.
AB68-SSA1,728,2422
(b) Notwithstanding s. 19.35 and except as provided in par. (c), the department
23may not disclose information from an application submitted or a registry
24identification card issued under this section.
AB68-SSA1,729,4
1(c) The department may disclose to state or local law enforcement agencies
2information from an application submitted by, or from a registry identification card
3issued to, a specific person under this section for the purpose of verifying that the
4person possesses a valid registry identification card.
AB68-SSA1,729,5
5(7) Rules. The department shall promulgate rules to implement this section.
AB68-SSA1,1445
6Section
1445. 74.09 (3) (gb) of the statutes is created to read:
AB68-SSA1,729,117
74.09
(3) (gb) 1. Include information from the school district where the property
8is located regarding the amount of any gross reduction in state aid to the district
9under ss. 115.7915 (4m), 118.60 (4d), and 121.08 (4) (b) in the previous year and the
10current year and the percentage change between those years, except that this
11paragraph does not apply in any year in which such a reduction does not occur.
AB68-SSA1,729,1312
2. In addition to the information provided under subd. 1., include the following
13insert in substantially similar form:
AB68-SSA1,729,18
14“The gross reduction in state aid to your school district in the .... (current year)
15is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine
16choice program) (Milwaukee choice program) or as a result of payments to .... (a
17private school) under the special needs scholarship program. Your school district had
18the option to increase property taxes to replace this aid reduction.”
AB68-SSA1,1446
19Section 1446
. 75.69 (2) of the statutes is amended to read:
AB68-SSA1,729,2320
75.69
(2) This section shall not apply to exchange of property under s. 59.69 (8),
21to withdrawal and sale of county forest lands, nor to the sale or exchange of lands to
22or between municipalities
or federally recognized American Indian tribes or bands 23or to the state.
AB68-SSA1,1447
24Section
1447. 76.07 (3) of the statutes is amended to read:
AB68-SSA1,730,15
176.07
(3) Assessment. For the purpose of determining the full market value of
2the property of each company appearing on the assessment roll, the department may
3view and inspect the property of
such the company and shall consider the reports
4filed in compliance with s. 76.04 and the reports and returns of the company filed in
5the office of any officer of this state, and other evidence or information bearing upon
6the full market value of the property of the company assessed.
In case of For 7companies
which that own or use property lying partly within and partly without the
8state, the department shall value and assess only the property within this state,
9using the methods under subs. (4g) and (4r). When the full market value of the
10property of a company within this state has been determined, the amount shall be
11entered upon the assessment roll opposite the name of the company and shall be the
12assessment of the entire property of
such the company within this state for the levy
13of taxes thereon, subject to review and correction. The department shall thereupon
14give notice
by certified mail to each company assessed of the amount of its
15assessment as entered upon
such the roll.
AB68-SSA1,1448
16Section
1448. 76.08 (1) of the statutes is amended to read:
AB68-SSA1,731,1217
76.08
(1) Notice of the assessments determined under s. 76.07 and of
18adjustments under s. 76.075 shall be given
by certified mail to each company the
19property of which has been assessed, and the notice of assessment shall be
mailed 20provided on or before the assessment date specified in s. 76.07 (1). Any company
21aggrieved by the assessment or adjustment of its property thus made may have its
22assessment or adjustment redetermined by the Dane County circuit court if
, within
2330 days after notice of assessment or adjustment is
mailed provided to the company
24under s. 76.07 (3)
, an action for the redetermination is commenced by filing a
25summons and complaint with that court, and service of authenticated copies of the
1summons and complaint is made upon the department of revenue. No answer need
2be filed by the department and the allegations of the complaint in opposition to the
3assessment or adjustment shall be deemed denied. Upon the filing of the summons
4and complaint
, the court shall set the matter for hearing without a jury. If the
5plaintiff fails to file the summons and complaint within 5 days of service upon the
6department, the department may file a copy thereof with the court in lieu of the
7original. The department may be named as the defendant in any such action and
8shall appear and be represented by its counsel in all proceedings connected with the
9action but, on the request of the secretary of revenue, the attorney general may
10participate with or serve in lieu of departmental counsel. In an action for
11redetermination of an adjustment, only the issues raised in the department's
12adjustment under s. 76.075 may be raised.
AB68-SSA1,1449
13Section
1449. 76.10 (1) of the statutes is amended to read:
AB68-SSA1,732,1014
76.10
(1) Every company defined in s. 76.02 shall, on or before October 1 in each
15year, be entitled, on its own motion, to present evidence before the department
16relating to the state assessment made in the preceding year pursuant to s. 70.575.
17On
written request
, in writing, for such hearing or presentation, the department
18shall fix a time therefor within 60 days after
such
the application is filed, the same
19to be conducted in such manner as the department directs. Notice of
such the hearing
20shall be
mailed provided to any company requesting a hearing and shall be published
21in the official state paper. Within 30 days after the conclusion of
such the hearing
, 22the department shall enter an order either affirming the state assessment or
23ordering correction thereof as provided in sub. (2). A copy of
such the order shall be
24sent by certified mail provided to the company or companies requesting
such the 25hearing and to any interested party who has made an appearance in
such the
1proceeding. The department may, on its own motion, correct
such the state
2assessment. Any company having filed application for review of the state
3assessment pursuant to this section, or any other interested party participating in
4such the hearing, if aggrieved by the order entered by the department, may bring an
5action in the circuit court for Dane County within 30 days after the entry of
such the 6order to have said order set aside and a redetermination made of the state
7assessment. In any such action or in any hearing before the department pursuant
8to this section, any interested party may appear and be heard. An interested party
9includes any division of government whose revenues would be affected by any
10adjustment of the state assessment.
AB68-SSA1,1450
11Section
1450. 76.13 (2) of the statutes is amended to read:
AB68-SSA1,733,212
76.13
(2) Every tax roll upon completion shall be delivered to the secretary of
13administration. The department shall notify
, by certified mail, all companies listed
14on the tax roll of the amount of tax due, which shall be paid to the department. The
15payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
16the tax of any company may, if the company has brought an action in the Dane
17County circuit court under s. 76.08, be made without delinquent interest as provided
18in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
19part of the tax ultimately required to be paid shall bear interest from the original due
20date to the date the appeal became final at the rate of 12 percent per year and at 1.5
21percent per month thereafter until paid. The taxes extended against any company
22after the same become due, with interest, shall be a lien upon all the property of the
23company prior to all other liens, claims, and demands
whatsoever, except as provided
24in ss. 292.31 (8) (i) and 292.81,
which and the lien may be enforced in an action in
1the name of the state in any court of competent jurisdiction against the property of
2the company within the state as an entirety.
AB68-SSA1,1451
3Section
1451. 76.15 (2) of the statutes is amended to read: