AB150-ASA1-AA26,112,1317
73.03
(2a) To prepare, have published and distribute to each county having a
18county assessor system under s. 70.99 and to each town, city and village in the state
19for the use of assessors, assessment personnel and the public detailed assessment
20manuals, except that if an assessor is hired by more than one county, town, city or
21village the department shall provide that assessor with only one cost component of
22the manual rather than providing the cost component of the manual to each county,
23town, city or village that hires that assessor. The manual shall discuss and illustrate
1accepted assessment methods, techniques and practices with a view to more nearly
2uniform and more consistent assessments of property at the local level. The manual
3shall be amended by the department from time to time to reflect advances in the
4science of assessment, court decisions concerning assessment practices, costs, and
5statistical and other information deemed valuable to local assessors by the
6department. The manual shall incorporate standards for the assessment of all types
7of renewable energy resource systems used in this state as soon as such systems are
8used in sufficient numbers and sufficient data exists to allow the formulation of valid
9guidelines. The manual shall incorporate standards, which the department of
10revenue and the state historical society of Wisconsin shall develop, for the
11assessment of nonhistoric property in historic districts and for the assessment of
12historic property, including but not limited to property that is being preserved or
13restored; property that is subject to a protective easement, covenant or other
14restriction for historic preservation purposes; property that is listed in the national
15register of historic places in Wisconsin or in this state's register of historic places and
16property that is designated as a historic landmark and is subject to restrictions
17imposed by a municipality or by a landmarks commission. The manual shall
18incorporate general guidelines about ways to determine whether property is taxable
19in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies in specific
20situations. The manual shall state that assessors are required to comply with s.
2170.32 (1g) and shall suggest procedures for doing so.
The manual or a supplement
22to it shall specify per acre value guidelines for each municipality for various
23categories of agricultural land based on the income that could be generated from its
24actual or estimated rental for agricultural use, as defined by rule, and capitalization
25rates established by rule. The manual shall include guidelines for classifying land
1as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing
2between land and improvements to land. The cost of the development, preparation,
3publication and distribution of the manual and of revisions and amendments to it
4shall be borne by the assessment districts and requesters at an individual volume
5cost or a subscription cost as determined by the department. All receipts shall be
6credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the
74th Monday in August, certify past-due accounts and include them in the next
8apportionment of state special charges to counties and municipalities under s. 70.60.
9If the department provides an assessment manual to an assessor who is hired by
10more than one unit of government, those units of government shall each pay an equal
11share of the cost of that manual. The department may provide free assessment
12manuals to other state agencies or exchange them at no cost with agencies of other
13states or of the federal government for similar information or publications.".
AB150-ASA1-AA26,112,1917
73.03
(29m) To provide on an appropriate tax form, as determined by the
18secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in
19gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.".
AB150-ASA1-AA26,112,2322
73.03
(49) To appoint a farmland advisory council that shall remain in
23existence until December 31, 2007, and that shall do the following:
AB150-ASA1-AA26,113,3
1(a) Advise the department of revenue on the supplement to the assessment
2manual's guidelines for assessing agricultural land, and on rules to implement
3use-value assessment of agricultural land and to reduce expansion of urban sprawl.
AB150-ASA1-AA26,113,54
(b) Recommend to the legislature an appropriate penalty for converting
5agricultural land to another use to discourage urban sprawl.
AB150-ASA1-AA26,113,66
(bm) Create a review process for objections to use-value assessment.
AB150-ASA1-AA26,113,97
(c) Annually report to the legislature on the usefulness of use-value
8assessment as a way to preserve farmland and to reduce the conversion of farmland
9to other uses.
AB150-ASA1-AA26,113,1310
(d) Recommend a method to adjust the shared revenue formula and other
11formulas one factor of which is equalized value to compensate counties,
12municipalities and school districts that are adversely affected by use-value
13assessment.
AB150-ASA1-AA26,113,1614
(dg) Calculate the federal land bank's 5-year average capitalization rate and
15per-acre values based on actual or estimated income generated from rental for
16agricultural use.
AB150-ASA1-AA26,113,1817
(dm) Carry out its duties in cooperation with the strategic growth task force of
18the governor's land use council.
AB150-ASA1-AA26,113,2019
(e) Include the following members, who shall serve until January 1, 2008, or
20until resignation:
AB150-ASA1-AA26,113,2121
1. The secretary of revenue, who shall serve as a nonvoting chairperson.
AB150-ASA1-AA26,113,2222
2. An agribusiness person.
AB150-ASA1-AA26,113,2323
3. A person knowledgeable about agricultural lending practices.
AB150-ASA1-AA26,113,2424
4. An agricultural economist employed by the University of Wisconsin System.
AB150-ASA1-AA26,113,2525
5. A mayor of a city that has a population of more than 40,000.
AB150-ASA1-AA26,114,1
16. An expert in the environment.
AB150-ASA1-AA26,114,22
7. A nonagricultural business person.
AB150-ASA1-AA26,114,33
8. A professor of urban studies.
AB150-ASA1-AA26,114,97
73.03
(51) To administer the child support and paternity establishment
8programs under this chapter, as well as perform other functions related to child
9support that are specified in
this chapter and ch. 49.
AB150-ASA1-AA26,114,17
10(52) To maintain a file containing records of declarations of paternal interest
11under s. 48.025 and of statements acknowledging paternity under s. 69.15 (3) (b).
12The department of revenue may release these records only upon an order of the court
13except that records relating to declarations of paternal interest and statements
14acknowledging paternity may be used without a court order upon the request of the
15department of revenue or its designee under s. 59.07 (97) pursuant to the program
16responsibilities under s. 73.25 or by any other person with a direct and tangible
17interest in the record.".
AB150-ASA1-AA26,114,2322
73.25
(1) In this section and ss. 73.255 and 73.258, "department" means the
23department of revenue.
AB150-ASA1-AA26,115,6
173.253 Limitation on giving information. No person may use or disclose
2information concerning applicants or recipients of child and spousal support and
3establishment of paternity services under s. 73.25 for any purpose not connected
4with the administration of the program. Any person violating this section may be
5fined not less than $25 nor more than $500 or imprisoned in the county jail not less
6than 10 days nor more than one year or both.".
AB150-ASA1-AA26,115,15
1074.48 Penalty for transfer of ownership. (1) If land that has been valued
11under s. 70.32 (2r) (b) is sold by a person who has owned it for less than 5 years and
12who has benefited from a value lower than that established by s. 70.32 (2r) (a), there
13is imposed on that person a penalty equal to 5% of the difference between the sale
14price of the agricultural land and the value that would be established for it under s.
1570.32 (2r) (c) during the last year of the person's ownership.
AB150-ASA1-AA26,115,16
16(2) Any amount due under sub. (1) shall be paid to the department of revenue.
AB150-ASA1-AA26,115,18
17(3) The department of revenue shall administer the penalty under this
18section.".
AB150-ASA1-AA26,116,6
176.125
(1) Using the statement of assessments under s. 70.53 and the
2statement of taxes under s. 69.61, the department shall determine the net rate of
3taxation of commercial property under s. 70.32 (2) (a) 2.
and (b) 2., of manufacturing
4property under s. 70.32 (2) (a) 3.
and (b) 3. and of personal property under s. 70.30
5as provided in subs. (2) to (6). The department shall enter that rate on the records
6of the department.".
AB150-ASA1-AA26,117,7
177.84
(2) (c) In 1992 and each 5th year thereafter, the department of revenue
2shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified
3by a ratio using as the denominator the department of revenue's estimate of the
4average statewide tax per acre of property classes under s. 70.32 (2) (b) 4.,
1993 stats.,
5s. 70.32 (2) (b) 5.
, 1993 stats., and s. 70.32 (2) (b) 6.
, 1993 stats., for 1986 and, as the
6numerator, the department of revenue's estimate of the average tax per acre for the
7same classes of property for the year in which the adjustment is made.".
AB150-ASA1-AA26,117,1210
78.005
(13g) "Recreational motorboat" means a motorboat used predominately
11for entertainment, amusement or recreation by the owner of the motorboat, whether
12or not it is used incidentally in a trade or business.
AB150-ASA1-AA26,118,214
78.01
(1) Imposition of tax and by whom paid. An excise tax at the rate
15determined under s. 78.015
, as adjusted under s. 78.017, is imposed on all motor
16vehicle fuel received by a supplier for sale in this state, for sale for export to this state
17or for export to this state except as otherwise provided in this chapter. The motor
18vehicle fuel tax is to be computed and paid as provided in this chapter. Except as
19otherwise provided in this chapter, a person who receives motor vehicle fuel under
20s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and
21the purchaser shall pay to the person who receives the motor vehicle fuel under s.
2278.07, the tax imposed by this section on each sale of motor vehicle fuel at the time
23of the sale, irrespective of whether the sale is for cash or on credit. In each
24subsequent sale or distribution of motor vehicle fuel on which the tax has been
1collected as provided in this subsection, the tax collected shall be added to the selling
2price so that the tax is paid ultimately by the user of the motor vehicle fuel.
AB150-ASA1-AA26,118,74
78.01
(2) (e) Gasoline sold for nonhighway use
other than use in a snowmobile,
5an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or
6a recreational motorboat or in mobile machinery and equipment and delivered
7directly into the consumer's storage tank in an amount of not less than 100 gallons.
AB150-ASA1-AA26,118,129
78.01
(2m) (f) It is sold for off-highway use
other than use in a snowmobile, an
10all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a
11recreational motorboat if no claim for a refund for the tax on the diesel fuel may be
12made under s. 78.75 (1m) (a) 3.
AB150-ASA1-AA26,118,1814
78.015
(1) Before April 1 the department shall recompute and publish the rate
15for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated
16by multiplying the rate in effect at the time of the calculation
without regard to
17adjustments under s. 78.017 by
an the amount obtained
by multiplying the amount 18under sub. (2)
by the amount under sub. (3).
AB150-ASA1-AA26,118,22
2178.017 Temporary federal revenue decrease adjustment. (1) 22Definitions. In this section:
AB150-ASA1-AA26,118,2423
(a) "Federal revenue" means the amount available to this state under Title 1
24of the federal intermodal surface transportation efficiency act of 1991, as amended.
AB150-ASA1-AA26,119,2
1(b) "Federal revenue shortage" means the amount by which federal revenue is
2less than $351,000,000.
AB150-ASA1-AA26,119,7
3(2) Certification. (a) If, on November 1, 1995, or November 1, 1996, or both,
4the secretary of transportation determines that there will be a federal revenue
5shortage for the period beginning on the previous October 1 and ending on the
6succeeding September 30, the secretary shall certify the amount of that shortage to
7the secretary of revenue.
AB150-ASA1-AA26,119,178
(b) If the secretary of revenue receives a certification under par. (a), the
9secretary shall estimate the adjustment in the rate for the tax that is imposed under
10s. 78.01 (1) that, with the same adjustment in the rate of the tax imposed under s.
1178.40 (1), will, during the period beginning on the December 1 after the certification
12under par. (a) and ending on the November 30 of the year after that certification,
13offset the certified federal revenue shortage. The secretary shall adjust the rate for
14the tax that is imposed under s. 78.01 (1) by the amount that the secretary has
15estimated, rounded to the nearest 0.1 cent, but not to exceed 2 cents. That
16adjustment is effective on December 1 and continues until November 30 of the next
17year.".
AB150-ASA1-AA26,119,2420
78.12
(2) Reports of licensees. (intro.) Each licensee shall, not later than the
21last 20th day of each month, file with the department, or, if the department so
22requires, file electronically with any state agency that the department specifies, on
23forms prescribed and furnished by the department, a report that indicates for the
24month before the month during which the report is due the following:
AB150-ASA1-AA26,120,32
78.12
(4) (a) 4. Multiply the number of gallons under subd. 3. by the rate under
3s. 78.015
, as adjusted under s. 78.017.
