SB44, s. 1569 Section 1569. 70.995 (8) (c) 2. of the statutes is amended to read:

SB44,683,24 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file supplemental information to support the manufacturer's objection within 60 days from the date the objection is filed. The state board of assessors shall notify the municipality taxation district in which the manufacturer's property is located of supplemental information filed by the manufacturer under this subdivision, if the municipality taxation district has filed an appeal related to the objection.

SB44, s. 1570 Section 1570. 70.995 (8) (d) of the statutes is repealed.

SB44, s. 1571 Section 1571. 70.995 (8) (dm) of the statutes is amended to read:

SB44,684,3 70.995 (8) (dm) The department shall refund filing fees paid under par. (c) 1. or (d) if the appeal in respect to the fee is denied because of lack of jurisdiction.

SB44, s. 1572 Section 1572. 70.995 (8) (e) of the statutes is amended to read:

SB44,684,12 70.995 (8) (e) Upon completion of and review by the office of the commissioner of tax appeals commission and receipt of the statement of assessments required under s. 70.53, the department of revenue shall be responsible for equating all full-value manufacturing property assessments entered in the manufacturing property assessment roll to the general level of assessment of all other property within the individual taxation district. Thereafter, the manufacturing property assessment roll shall be delivered to the municipal clerk and annexed to the municipal assessment roll containing all other property.

SB44, s. 1573 Section 1573. 70.995 (9) of the statutes is amended to read:

SB44,684,16 70.995 (9) Any aggrieved party may appeal a determination by the office of the commissioner of tax appeals commission under sub. (8) to the circuit court for Dane County under s. 73.015.

SB44, s. 1574 Section 1574. 70.995 (10) of the statutes is amended to read:

SB44,684,21 70.995 (10) Municipalities, and counties with a county assessor system, Taxation districts shall have access to all manufacturing property for the purpose of making appraisals of valuation of such property and may employ appraisal personnel, who need not be certified under s. 70.05 (4), for such purpose.

SB44, s. 1575 Section 1575. 70.995 (11) of the statutes is repealed.

SB44, s. 1576 Section 1576. 70.995 (12) (a) of the statutes is amended to read:

SB44,685,21 70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually to the taxation district in which the property is located for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information considered necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the office of the commission of tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10. In the case of omitted property, interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation. In the case of underpayments determined after an objection under s. 70.995 (8) (d), interest shall be added at the average annual discount interest rate determined by the last auction of 6-month U.S. treasury bills before the objection per day for the period of time between the date when the tax was due and the date when it is paid.

SB44, s. 1577 Section 1577. 70.995 (12) (b) of the statutes is amended to read:

SB44,686,2 70.995 (12) (b) The department of revenue taxation district shall allow an extension to April 1 of the due date for filing the report forms required under par. (a) if a written application for an extension, stating the reason for the request, is filed with the department on or before March 1.

SB44, s. 1578 Section 1578. 70.995 (12) (c) of the statutes is amended to read:

SB44,686,16 70.995 (12) (c) Unless the taxpayer shows that the failure is due to reasonable cause, if a taxpayer fails to file any form required under par. (a) for property that the department of revenue was assessed during under this section in the previous year by the due date or by any extension of the due date that has been granted, the taxpayer shall pay to the department of revenue taxation district in which the property is located a penalty of $25 if the form is filed 1 to 10 days late; $50 or 0.05% of the previous year's assessment, whichever is greater, but not more than $250, if the form is filed 11 to 30 days late; and $100 or 0.1% of the previous year's assessment, whichever is greater, but not more than $750, if the form is filed more than 30 days late. Penalties are due 30 days after they are assessed and are delinquent if not paid on or before that date. The department taxation district may refund all or part of any penalty it assesses under this paragraph if it finds reasonable grounds for late filing.

SB44, s. 1579 Section 1579. 70.995 (12r) of the statutes is amended to read:

SB44,686,20 70.995 (12r) The department of revenue Each taxation district shall calculate the value of property located in the taxation district that is used in manufacturing, as defined in this section, and that is exempt under s. 70.11 (39) and (39m).

SB44, s. 1580 Section 1580. 70.995 (13) of the statutes is repealed.

SB44, s. 1581 Section 1581. 71.10 (5) (h) (intro.) of the statutes is amended to read:

SB44,686,25 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer:

SB44, s. 1582 Section 1582. 71.10 (5e) (h) (intro.) of the statutes is amended to read:

SB44,687,4 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the district board under subch. IV of ch. 229, and the department of administration and the state treasurer:

SB44, s. 1583 Section 1583. 71.30 (10) (h) (intro.) of the statutes is amended to read:

SB44,687,8 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer: