AB244,12,2115 70.11 (13) Cemeteries. Land owned by cemetery authorities, as defined in s.
16157.061 (2), and used exclusively as public burial grounds and tombs and
17monuments therein, and privately owned burial lots; land adjoining such burial
18grounds, owned and occupied exclusively by the cemetery authority for cemetery
19purposes; personal property owned by any cemetery authority and necessary for the
20care and management of burial grounds;
burial sites and contiguous lands which are
21cataloged under s. 157.70 (2) (a).
AB244, s. 30 22Section 30. 70.11 (15) of the statutes is amended to read:
AB244,12,2523 70.11 (15) Manure storage facilities. Any manure storage facility used by a
24farmer. This exemption shall apply whether the facility is deemed personal property
25or is so affixed to the realty as to be classified as real estate.
AB244, s. 31
1Section 31. 70.11 (26) of the statutes is amended to read:
AB244,13,52 70.11 (26) Property of industrial development agencies. All real and
3personal
property owned by an industrial development agency formed under s. 59.57
4(2). Any such property subject to contract of sale or lease shall be taxed as personal
5property to the vendee or lessee thereof.
AB244, s. 32 6Section 32. 70.11 (31) of the statutes is amended to read:
AB244,13,137 70.11 (31) Sports and entertainment facilities. Real and personal property
8consisting of or contained in a sports and entertainment facility, including related or
9auxiliary structures, constructed by a nonprofit corporation for the purpose of
10donation to the state or to an instrumentality of the state, if the state indicates by
11legislative or executive action that it will accept the facility. This exemption shall
12apply during construction and operation if the facility is owned by a nonprofit
13corporation, the state or an instrumentality of the state.
AB244, s. 33 14Section 33. 70.11 (32) of the statutes is amended to read:
AB244,13,2415 70.11 (32) Nonprofit youth hockey associations. Land not exceeding 13 acres,
16and the buildings on that land and personal property, if the land is owned or leased
17by and the buildings and personal property are owned by, and all the property is used
18exclusively for the purposes of, a nonprofit youth hockey association, except that the
19exemption under this subsection does not apply to the property of a nonprofit youth
20hockey association if any of its property was funded in whole or in part by industrial
21revenue bonds unless that association's facilities were placed in operation after
22January 1, 1988. Leasing all or a portion of the property does not render that
23property taxable if all of the leasehold income is used for maintenance of the leased
24property.
AB244, s. 34 25Section 34. 70.11 (39) and (39m) of the statutes are repealed.
AB244, s. 35
1Section 35. 70.111 of the statutes is repealed.
AB244, s. 36 2Section 36. 70.112 (1), (5) and (6) of the statutes are repealed.
AB244, s. 37 3Section 37. 70.112 (4) (b) of the statutes is amended to read:
AB244,14,134 70.112 (4) (b) If real or tangible personal property is used more than 50% 50
5percent
, as determined by the department of revenue, in the operation of a telephone
6company that is subject to the tax imposed under s. 76.81, the department of revenue
7shall assess the property and that property shall be exempt from the general
8property taxes imposed under this chapter. If real or tangible personal property is
9used less than 50% 50 percent, as determined by the department of revenue, in the
10operation of a telephone company that is subject to the tax imposed under s. 76.81,
11the taxation district in which the property is located shall assess the property and
12that property shall be subject to the general property taxes imposed under this
13chapter.
AB244, s. 38 14Section 38. 70.13 of the statutes is repealed.
AB244, s. 39 15Section 39. 70.14 of the statutes is repealed.
AB244, s. 40 16Section 40. 70.15 of the statutes is repealed.
AB244, s. 41 17Section 41. 70.17 (1) of the statutes is amended to read:
AB244,15,218 70.17 (1) Real property shall be entered in the name of the owner, if known to
19the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
20without any name. The person holding the contract or certificate of sale of any real
21property contracted to be sold by the state, but not conveyed, shall be deemed the
22owner for such purpose. The undivided real estate of any deceased person may be
23entered to the heirs of such person without designating them by name. The real
24estate of an incorporated company shall be entered in the same manner as that of an

1individual. Improvements on leased lands may shall be assessed either as real
2property or personal property.
AB244, s. 42 3Section 42. 70.174 of the statutes is amended to read:
AB244,15,8 470.174 Improvements on government-owned land. Improvements made
5by any person on land within this state owned by the United States may shall be
6assessed either as real or personal property to the person making the same
7improvements, if ascertainable, and otherwise to the occupant thereof of the
8improvements
or the person receiving benefits therefrom from the improvements.
AB244, s. 43 9Section 43. 70.18 of the statutes is repealed.
AB244, s. 44 10Section 44. 70.19 of the statutes is repealed.
AB244, s. 45 11Section 45. 70.20 of the statutes is repealed.
AB244, s. 46 12Section 46. 70.21 of the statutes is repealed.
AB244, s. 47 13Section 47. 70.22 of the statutes is repealed.
AB244, s. 48 14Section 48. 70.29 of the statutes is repealed.
AB244, s. 49 15Section 49. 70.30 of the statutes is repealed.
AB244, s. 50 16Section 50. 70.34 of the statutes is repealed.
AB244, s. 51 17Section 51. 70.345 of the statutes is repealed.
AB244, s. 52 18Section 52. 70.35 of the statutes is repealed.
AB244, s. 53 19Section 53. 70.36 of the statutes is repealed.
AB244, s. 54 20Section 54. 70.365 of the statutes is amended to read:
AB244,16,14 2170.365 Notice of changed assessment. When the assessor assesses any
22taxable real property, or any improvements taxed as personal property under s. 77.84
23(1),
and arrives at a different total than the assessment of it for the previous year,
24the assessor shall notify the person assessed if the address of the person is known
25to the assessor, otherwise the occupant of the property. The notice shall be in writing

1and shall be sent by ordinary mail at least 15 days before the meeting of the board
2of review or before the meeting of the board of assessors in 1st class cities and in 2nd
3class cities that have a board of assessors under s. 70.075 and shall contain the
4amount of the changed assessment and the time, date and place of the meeting of the
5local board of review or of the board of assessors. However, if the assessment roll is
6not complete, the notice shall be sent by ordinary mail at least 15 days prior to the
7date to which the board of review has adjourned. The assessor shall attach to the
8assessment roll a statement that the notices required by this section have been
9mailed and failure to receive the notice shall not affect the validity of the changed
10assessment, the resulting changed tax, the procedures of the board of review or of the
11board of assessors or the enforcement of delinquent taxes by statutory means. The
12secretary of revenue shall by rule prescribe the form of the notice required under this
13section. The form shall include information notifying the taxpayer of the procedures
14to be used to object to the assessment.
AB244, s. 55 15Section 55. 70.40 (5) of the statutes is amended to read:
AB244,16,1816 70.40 (5) All laws not in conflict with this section relating to the assessment,
17collection and payment of personal property taxes and the correction of errors in
18assessment and tax rolls, shall apply to the tax imposed in this section.
AB244, s. 56 19Section 56. 70.41 (5) of the statutes is amended to read:
AB244,16,2320 70.41 (5) Taxation statutes applicable to grain storage taxation. All laws not
21in conflict with this section relating to the assessment, collection and payment of
22personal property taxes, the correction of errors in assessment and tax rolls, shall
23apply to the tax imposed under this section.
AB244, s. 57 24Section 57. 70.42 (5) of the statutes is amended to read:
AB244,17,3
170.42 (5) All laws not in conflict with this section relating to the assessment,
2collection and payment of personal property taxes, the correction of errors in
3assessment and tax rolls, shall apply to the tax imposed under this section.
AB244, s. 58 4Section 58. 70.421 (1) of the statutes is amended to read:
AB244,17,115 70.421 (1) Every person operating a crude oil refinery in this state, shall on or
6before January 31 of each year pay an annual occupation tax of a sum equal to 5 cents
7per ton upon all crude oil handled during the preceding year ending April 30 except
8that as of December 15, 1979, such tax shall apply to the year ending the December
931 which is 2 years prior to the payment due date. All such crude oil so handled and
10all petroleum products refined therefrom, in the possession of the refinery, shall be
11exempt from all personal property taxation, either state or municipal.
AB244, s. 59 12Section 59. 70.421 (5) of the statutes is amended to read:
AB244,17,1513 70.421 (5) All laws not in conflict with this section relating to the assessment,
14collection and payment of personal property taxes and the correction of errors in
15assessment and tax rolls, shall apply to the tax herein imposed.
AB244, s. 60 16Section 60. 70.43 (2) of the statutes is amended to read:
AB244,17,2317 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
18of
real estate or an item of personal property that results in the tract or property
19having an inaccurate assessment for the preceding year, the assessor shall correct
20that error by adding to or subtracting from the assessment for the preceding year.
21The result shall be the true assessed value of the property for the preceding year.
22The assessor shall make a marginal note of the correction on that year's assessment
23roll.
AB244, s. 61 24Section 61. 70.44 (1) of the statutes is amended to read:
AB244,18,9
170.44 (1) Real or personal property omitted from assessment in any of the 2
2next previous years, unless previously reassessed for the same year or years, shall
3be entered once additionally for each previous year of such omission, designating
4each such additional entry as omitted for the year of omission and affixing a just
5valuation to each entry for a former year as the same should then have been assessed
6according to the assessor's best judgment, and taxes shall be apportioned, using the
7net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
8section shall not apply to manufacturing property assessed by the department of
9revenue under s. 70.995.
AB244, s. 62 10Section 62. 70.47 (7) (aa) of the statutes is amended to read:
AB244,18,1411 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
12to testify to the board by telephone or to contest the amount of any assessment of real
13or personal property if the person has refused a reasonable written request by
14certified mail of the assessor to view such property.
AB244, s. 63 15Section 63. 70.47 (14) of the statutes is amended to read:
AB244,18,2216 70.47 (14) Tax payments. In the event the board of review has not completed
17its review or heard an objection to an assessment on real or personal property prior
18to the date the taxes predicated upon such assessment are due, or in the event there
19is an appeal as provided in sub. (13) and s. 74.37 from the correction of the board of
20review to the court, the time for payment of such taxes as levied is the same as
21provided in ch. 74 and if not paid in the time prescribed, such taxes are delinquent
22and subject to the same provisions as other delinquent taxes.
AB244, s. 64 23Section 64. 70.47 (15) of the statutes is repealed.
AB244, s. 65 24Section 65. 70.47 (16) (a) of the statutes is amended to read:
AB244,19,23
170.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
2or personal property shall be first made in writing and filed with the commissioner
3of assessments on or before the 3rd Monday in May. No person may, in any action
4or proceeding, question the amount or valuation of real or personal property in the
5assessment rolls of the city unless objections have been so filed. The board may not
6waive the requirement that objections be in writing. Persons who own land and
7improvements to that land may object to the aggregate valuation of that land and
8improvements to that land, but no person who owns land and improvements to that
9land may object only to the valuation of that land or only to the valuation of
10improvements to that land. If the objections have been investigated by a committee
11of the board of assessors under s. 70.07 (6), the board of review may adopt the
12recommendation of the committee unless the objector requests or the board orders
13a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
14the objector or attorney and to the city attorney of the city. The provisions of the
15statutes relating to boards of review not inconsistent with this subsection apply to
16proceedings before the boards of review of 1st class cities, except that the board need
17not adjourn until the assessment roll is completed by the commissioner of
18assessments, as required in s. 70.07 (6), but may immediately hold hearings on
19objections filed with the commissioner of assessments, and the changes, corrections
20and determinations made by the board acting within its powers shall be prima facie
21correct. Appeal from the determination shall be by an action for certiorari
22commenced within 90 days after the taxpayer receives the notice under sub. (12).
23The action shall be given preference.
AB244, s. 66 24Section 66. 70.48 of the statutes is amended to read:
AB244,20,19
170.48 Assessor to attend board of review. The assessor or the assessor's
2authorized representative shall attend without order or subpoena all hearings before
3the board of review and under oath submit to examination and fully disclose to the
4board such information as the assessor may have touching the assessment and any
5other matters pertinent to the inquiry being made. All part-time assessors shall
6receive the same compensation for such attendance as is allowed to the members of
7the board but no county assessor or member of a county assessor's staff shall receive
8any compensation other than that person's regular salary for attendance at a board
9of review. The clerk shall make all corrections to the assessment roll ordered by the
10board of review, including all changes in the valuation of real property. When any
11valuation of real property is changed the clerk shall enter the valuation fixed by the
12board in red ink in the proper class above the figures of the assessor, and the figures
13of the assessor shall be crossed out with red ink. The clerk shall also enter upon the
14assessment roll, in the proper place, the names of all persons found liable to taxation
15on personal property by the board of review, setting opposite such names respectively
16the aggregate valuation of such property as determined by the assessor, after
17deducting exemptions and making such corrections as the board has ordered. All
18changes in valuation of personal property made by the board of review shall be made
19in the same manner as changes in real estate.
AB244, s. 67 20Section 67. 70.49 (2) of the statutes is amended to read:
AB244,20,2521 70.49 (2) The value of all real and personal property entered into the
22assessment roll to which such affidavit is attached by the assessor shall, in all actions
23and proceedings involving such values, be presumptive evidence that all such
24properties have been justly and equitably assessed in proper relationship to each
25other.
AB244, s. 68
1Section 68. 70.50 of the statutes is amended to read:
AB244,21,10 270.50 Delivery of roll. Except in counties that have a county assessment
3system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
4a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
5in May, deliver the completed assessment roll and all the sworn statements and
6valuations of personal property
to the clerk of the town, city or village, who shall file
7and preserve them in the clerk's office. On or before the first Monday in April, a
8county assessor under s. 70.99 shall deliver the completed assessment roll and all
9sworn statements and valuations of personal property
to the clerks of the towns,
10cities and villages in the county, who shall file and preserve them in the clerk's office.
AB244, s. 69 11Section 69. 70.52 of the statutes is amended to read:
AB244,21,22 1270.52 Clerks to examine and correct rolls. Each city, village, and town
13clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
14shall correct all double assessments, imperfect descriptions and other errors
15apparent upon the face of the roll, and strike off all parcels of real property not liable
16to taxation. The clerk shall add to the roll any parcel of real property or item of
17personal property
omitted by the assessors and immediately notify the assessors of
18the omissions. The assessors shall immediately view and value the omitted property
19and certify the valuation to the clerk. The clerk shall enter the valuation upon the
20roll, and the valuation shall be final. To enable the clerk to properly correct defective
21descriptions, the clerk may request aid, when necessary, from the county surveyor,
22whose fees for the services rendered shall be paid by the city, village, or town.
AB244, s. 70 23Section 70. 70.53 (1) (a) of the statutes is repealed.
AB244, s. 71 24Section 71. 70.555 of the statutes is amended to read:
AB244,22,5
170.555 Provisions directory. The directions herein given for the assessing
2of lands and personal property and levying and collecting taxes shall be deemed
3directory only, and no error or informality in the proceedings of any of the officers
4entrusted with the same, not affecting the substantial justice of the tax, shall vitiate
5or in anywise affect the validity of such tax or assessment.
AB244, s. 72 6Section 72. 70.64 (3) (c) of the statutes is repealed.
AB244, s. 73 7Section 73. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
8renumbered 70.65 (2) (a) and amended to read:
AB244,22,119 70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
10property within the taxation district and, with respect to each description of real
11property, the name and address of the owner and the assessed value.
AB244, s. 74 12Section 74. 70.65 (2) (a) 2. of the statutes is repealed.
AB244, s. 75 13Section 75. 70.65 (2) (b) (intro.) of the statutes is amended to read:
AB244,22,1514 70.65 (2) (b) (intro.) With respect to each description of real property and each
15owner of taxable personal property
:
AB244, s. 76 16Section 76. 70.68 of the statutes is repealed.
AB244, s. 77 17Section 77. 70.73 (1) (b) of the statutes is amended to read:
AB244,22,2318 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
19property has been assessed to the wrong person, or
2 or more parcels of land
20belonging to different persons have been erroneously assessed together on the tax
21roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
22parties are residents of the county, by notice in writing to appear at the clerk's office
23at some time, not less than 5 days thereafter, to correct the assessment roll.
AB244, s. 78 24Section 78. 70.73 (1) (c) of the statutes is amended to read:
AB244,23,6
170.73 (1) (c) At the time and place designated in the notice given under par. (b),
2the assessment roll shall be corrected by entering the correct names of the persons
3liable to assessment, both as to real and personal property, describing each parcel of
4land and giving the proper valuation to each parcel separately owned. The total
5valuation given to the separate tracts of real estate shall be equal to the valuation
6given to the same property when the several parcels were assessed together.
AB244, s. 79 7Section 79. 70.73 (1) (d) of the statutes is amended to read:
AB244,23,128 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
9whose personal property is assessed
under this subsection may be made at any time
10before the tax roll is returned to the county treasurer for the year in which the tax
11is levied. The valuation or correction of names, when made under this subsection,
12shall be held just and correct and be final and conclusive.
AB244, s. 80 13Section 80. 70.84 of the statutes is amended to read:
AB244,24,8 1470.84 Inequalities may be corrected in subsequent year. If any such
15reassessment cannot be completed in time to take the place of the original
16assessment made in such district for said year, the clerk of the district shall levy and
17apportion the taxes for that year upon the basis of the original assessment roll, and
18when the reassessment is completed the inequalities in the taxes levied under the
19original assessment shall be remedied and compensated in the levy and
20apportionment of taxes in such district next following the completion of said
21reassessment in the following manner: Each tract of real estate, and, as to personal
22property, each taxpayer, whose tax shall be the tax on which is determined by such
23reassessment to have been relatively too high, shall be credited a sum equal to the
24amount of taxes charged on the original assessment in excess of the amount which
25would have been charged had such reassessment been made in time; and each tract

1of real estate, and, as to personal property, each taxpayer, whose tax shall be the tax
2on which is
determined by such reassessment to have been relatively too low, shall
3be charged, in addition to all other taxes, a sum equal to the difference between the
4amount of taxes charged upon such unequal original assessment and the amount
5which would have been charged had such reassessment been made in time. The
6department of revenue, or its authorized agent, shall at any time have access to all
7assessment and tax rolls herein referred to for the purpose of assisting the local clerk
8and in order that the results of the reassessment may be carried into effect.
AB244, s. 81 9Section 81. 70.995 (1) (a) of the statutes is amended to read:
AB244,24,2410 70.995 (1) (a) In this section "manufacturing property" includes all lands,
11buildings, structures and other real property used in manufacturing, assembling,
12processing, fabricating, making or milling tangible personal property for profit.
13Manufacturing property also includes warehouses, storage facilities and office
14structures when the predominant use of the warehouses, storage facilities or offices
15is in support of the manufacturing property, and all personal property owned or used
16by any person engaged in this state in any of the activities mentioned, and used in
17the activity, including raw materials, supplies, machinery, equipment, work in
18process and finished inventory when located at the site of the activity
.
19Establishments engaged in assembling component parts of manufactured products
20are considered manufacturing establishments if the new product is neither a
21structure nor other fixed improvement. Materials processed by a manufacturing
22establishment include products of agriculture, forestry, fishing, mining and
23quarrying. For the purposes of this section, establishments which engage in mining
24metalliferous minerals are considered manufacturing establishments.
AB244, s. 82 25Section 82. 70.995 (4) of the statutes is amended to read:
AB244,25,19
170.995 (4) Whenever real property or tangible personal property is used for
2one, or some combination, of the processes mentioned in sub. (3) and also for other
3purposes, the department of revenue, if satisfied that there is substantial use in one
4or some combination of such processes, may assess the property under this section.
5For all purposes of this section the department of revenue shall have sole discretion
6for the determination of what is substantial use and what description of real property
7or what unit of tangible personal property shall constitute "the property" to be
8included for assessment purposes, and, in connection herewith, the department may
9include in a real property unit, real property owned by different persons. Vacant
10property designed for use in manufacturing, assembling, processing, fabricating,
11making or milling tangible property for profit may be assessed under this section or
12under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
13that determination. In those specific instances where a portion of a description of
14real property includes manufacturing property rented or leased and operated by a
15separate person which does not satisfy the substantial use qualification for the entire
16property, the local assessor shall assess the entire real property description and all
17personal property not exempt under s. 70.11 (27)
. The applicable portions of the
18standard manufacturing property report form under sub. (12) as they relate to
19manufacturing machinery and equipment shall be submitted by such person.
AB244, s. 83 20Section 83. 70.995 (7) (b) of the statutes is amended to read:
AB244,25,2421 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
22workload permits and if in the department's judgment it is desirable, the department
23of revenue shall complete a field investigation or on-site appraisal at full value under
24ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB244, s. 84 25Section 84. 70.995 (8) (b) 1. of the statutes is amended to read:
AB244,26,15
170.995 (8) (b) 1. The department of revenue shall annually notify each
2manufacturer assessed under this section and the municipality in which the
3manufacturing property is located of the full value of all real and personal property
4owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
5class mail or electronic mail. In addition, the notice shall specify that objections to
6valuation, amount, or taxability must be filed with the state board of assessors
7within 60 days of issuance of the notice of assessment, that objections to a change
8from assessment under this section to assessment under s. 70.32 (1) must be filed
9within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be
10paid and that the objection is not filed until the fee is paid. A statement shall be
11attached to the assessment roll indicating that the notices required by this section
12have been mailed and failure to receive the notice does not affect the validity of the
13assessments, the resulting tax on real or personal property, the procedures of the tax
14appeals commission or of the state board of assessors, or the enforcement of
15delinquent taxes by statutory means.
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