AB911,13,1916 70.11 (11) Bible camps. All real property not exceeding 30 acres and the
17personal property situated therein,
of any Bible camp conducted by a religious
18nonprofit corporation organized under the laws of this state, so long as the property
19is used for religious purposes and not for pecuniary profit of any individual.
AB911,31 20Section 31. 70.11 (12) (b) of the statutes is amended to read:
AB911,13,2521 70.11 (12) (b) Real property not exceeding 40 acres and the personal property
22located thereon
owned by units which are not organized in this state of the
23organizations listed in par. (a). No such unit which is not organized in this state may
24claim an exemption for more than a total of 80 rods of shoreline on lakes, rivers and
25streams.
AB911,32
1Section 32. 70.11 (13) of the statutes is amended to read:
AB911,14,82 70.11 (13) Cemeteries. Land owned by cemetery authorities, as defined in s.
3157.061 (2), and used exclusively as public burial grounds and tombs and
4monuments therein, and privately owned burial lots; land adjoining such burial
5grounds, owned and occupied exclusively by the cemetery authority for cemetery
6purposes; personal property owned by any cemetery authority and necessary for the
7care and management of burial grounds;
burial sites and contiguous lands which are
8cataloged under s. 157.70 (2) (a).
AB911,33 9Section 33. 70.11 (15) of the statutes is amended to read:
AB911,14,1210 70.11 (15) Manure storage facilities. Any manure storage facility used by a
11farmer. This exemption shall apply whether the facility is deemed personal property
12or is so affixed to the realty as to be classified as real estate.
AB911,34 13Section 34. 70.11 (21) (title) of the statutes is amended to read:
AB911,14,1514 70.11 (21) (title) Treatment plant and pollution abatement equipment
15property.
AB911,35 16Section 35. 70.11 (21) (am) of the statutes is amended to read:
AB911,15,217 70.11 (21) (am) All property purchased or constructed as a waste treatment
18facility used exclusively and directly to remove, store, or cause a physical or chemical
19change in industrial waste or air contaminants for the purpose of abating or
20eliminating pollution of surface waters, the air, or waters of the state if that property
21is not used to grow agricultural products for sale and, if the property's owner is taxed
22under ch. 76, if the property is approved by the department of revenue. The
23department of natural resources and department of health services shall make
24recommendations upon request to the department of revenue regarding such

1property. All property purchased or upon which construction began prior to
2July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.
AB911,36 3Section 36. 70.11 (26) of the statutes is amended to read:
AB911,15,74 70.11 (26) Property of industrial development agencies. All real and
5personal
property owned by an industrial development agency formed under s. 59.57
6(2). Any such property subject to contract of sale or lease shall be taxed as personal
7property to the vendee or lessee thereof.
AB911,37 8Section 37. 70.11 (27) of the statutes is repealed.
AB911,38 9Section 38. 70.11 (31) of the statutes is amended to read:
AB911,15,1610 70.11 (31) Sports and entertainment facilities. Real and personal property
11consisting of or contained in a sports and entertainment facility, including related or
12auxiliary structures, constructed by a nonprofit corporation for the purpose of
13donation to the state or to an instrumentality of the state, if the state indicates by
14legislative or executive action that it will accept the facility. This exemption shall
15apply during construction and operation if the facility is owned by a nonprofit
16corporation, the state or an instrumentality of the state.
AB911,39 17Section 39. 70.11 (31m) of the statutes is amended to read:
AB911,15,1918 70.11 (31m) Railroad historical societies. Right-of-way and rolling stock
19owned by railroad historical societies.
AB911,40 20Section 40. 70.11 (32) of the statutes is amended to read:
AB911,16,521 70.11 (32) Nonprofit youth hockey associations. Land not exceeding 13 acres,
22and the buildings on that land and personal property, if the land is owned or leased
23by and the buildings and personal property are owned by, and all the property is used
24exclusively for the purposes of, a nonprofit youth hockey association, except that the
25exemption under this subsection does not apply to the property of a nonprofit youth

1hockey association if any of its property was funded in whole or in part by industrial
2revenue bonds unless that association's facilities were placed in operation after
3January 1, 1988. Leasing all or a portion of the property does not render that
4property taxable if all of the leasehold income is used for maintenance of the leased
5property.
AB911,41 6Section 41. 70.11 (39) and (39m) of the statutes are repealed.
AB911,42 7Section 42. 70.111 of the statutes, as affected by 2013 Wisconsin Act 20, is
8repealed.
AB911,43 9Section 43. 70.112 (1), (5) and (6) of the statutes are repealed.
AB911,44 10Section 44. 70.112 (4) (b) of the statutes is amended to read:
AB911,16,2011 70.112 (4) (b) If real or tangible personal property is used more than 50% 50
12percent
, as determined by the department of revenue, in the operation of a telephone
13company that is subject to the tax imposed under s. 76.81, the department of revenue
14shall assess the property and that property shall be exempt from the general
15property taxes imposed under this chapter. If real or tangible personal property is
16used less than 50% 50 percent, as determined by the department of revenue, in the
17operation of a telephone company that is subject to the tax imposed under s. 76.81,
18the taxation district in which the property is located shall assess the property and
19that property shall be subject to the general property taxes imposed under this
20chapter.
AB911,45 21Section 45. 70.13 of the statutes is repealed.
AB911,46 22Section 46. 70.14 of the statutes is repealed.
AB911,47 23Section 47. 70.15 of the statutes is repealed.
AB911,48 24Section 48. 70.17 (1) of the statutes is amended to read:
AB911,17,9
170.17 (1) Real property shall be entered in the name of the owner, if known to
2the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
3without any name. The person holding the contract or certificate of sale of any real
4property contracted to be sold by the state, but not conveyed, shall be deemed the
5owner for such purpose. The undivided real estate of any deceased person may be
6entered to the heirs of such person without designating them by name. The real
7estate of an incorporated company shall be entered in the same manner as that of an
8individual. Improvements on leased lands may shall be assessed either as real
9property or personal property.
AB911,49 10Section 49. 70.174 of the statutes is amended to read:
AB911,17,15 1170.174 Improvements on government-owned land. Improvements made
12by any person on land within this state owned by the United States may shall be
13assessed either as real or personal property to the person making the same
14improvements, if ascertainable, and otherwise to the occupant thereof of the
15improvements
or the person receiving benefits therefrom from the improvements.
AB911,50 16Section 50. 70.18 of the statutes is repealed.
AB911,51 17Section 51. 70.19 of the statutes is repealed.
AB911,52 18Section 52. 70.20 of the statutes is repealed.
AB911,53 19Section 53. 70.21 of the statutes is repealed.
AB911,54 20Section 54. 70.22 of the statutes is repealed.
AB911,55 21Section 55. 70.29 of the statutes is repealed.
AB911,56 22Section 56. 70.30 of the statutes is repealed.
AB911,57 23Section 57. 70.34 of the statutes is repealed.
AB911,58 24Section 58. 70.345 of the statutes is repealed.
AB911,59 25Section 59. 70.35 of the statutes is repealed.
AB911,60
1Section 60. 70.36 of the statutes is repealed.
AB911,61 2Section 61. 70.365 of the statutes, as affected by 2013 Wisconsin Act ... (Senate
3Bill 414), is amended to read:
AB911,19,15 470.365 Notice of changed assessment. When the assessor assesses any
5taxable real property, or any improvements taxed as personal property under s. 77.84
6(1),
and arrives at a different total than the assessment of it for the previous year,
7the assessor shall notify the person assessed if the address of the person is known
8to the assessor, otherwise the occupant of the property. If the assessor determines
9that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be
10assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not
11undeveloped, agricultural forest, productive forest land, or other, the assessor shall
12notify the person assessed if the assessor knows the person's address, or otherwise
13the occupant of the property, that the person assessed may be subject to a conversion
14charge under s. 74.485. Any notice issued under this section shall be in writing and
15shall be sent by ordinary mail at least 15 days before the meeting of the board of
16review or before the meeting of the board of assessors in 1st class cities and in 2nd
17class cities that have a board of assessors under s. 70.075, except that, in any year
18in which the taxation district conducts a revaluation under s. 70.05, the notice shall
19be sent at least 30 days before the meeting of the board of review or board of
20assessors. The notice shall contain the amount of the changed assessment and the
21time, date, and place of the meeting of the local board of review or of the board of
22assessors. However, if the assessment roll is not complete, the notice shall be sent
23by ordinary mail at least 15 days prior to the date to which the board of review or
24board of assessors has adjourned, except that, in any year in which the taxation
25district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days

1prior to the date to which the board of review or board of assessors has adjourned.
2The assessor shall attach to the assessment roll a statement that the notices required
3by this section have been mailed and failure to receive the notice shall not affect the
4validity of the changed assessment, the resulting changed tax, the procedures of the
5board of review or of the board of assessors or the enforcement of delinquent taxes
6by statutory means. After the person assessed or the occupant of the property
7receives notice under this section, if the assessor changes the assessment as a result
8of the examination of the rolls as provided in s. 70.45 and the person assessed waives,
9in writing and on a form prescribed or approved by the department of revenue, the
10person's right to the notice of the changed assessment under this section, no
11additional notice is required under this section. The secretary of revenue shall
12prescribe the form of the notice required under this section. The form shall include
13information notifying the taxpayer of the procedures to be used to object to the
14assessment. The form shall also indicate whether the person assessed may be
15subject to a conversion charge under s. 74.485.
AB911,62 16Section 62. 70.40 (5) of the statutes is amended to read:
AB911,19,1917 70.40 (5) All laws not in conflict with this section relating to the assessment,
18collection and payment of personal property taxes and the correction of errors in
19assessment and tax rolls, shall apply to the tax imposed in this section.
AB911,63 20Section 63. 70.42 (5) of the statutes is amended to read:
AB911,19,2321 70.42 (5) All laws not in conflict with this section relating to the assessment,
22collection and payment of personal property taxes, the correction of errors in
23assessment and tax rolls, shall apply to the tax imposed under this section.
AB911,64 24Section 64. 70.421 (1) of the statutes is amended to read:
AB911,20,7
170.421 (1) Every person operating a crude oil refinery in this state, shall on or
2before January 31 of each year pay an annual occupation tax of a sum equal to 5 cents
3per ton upon all crude oil handled during the preceding year ending April 30 except
4that as of December 15, 1979, such tax shall apply to the year ending the December
531 which is 2 years prior to the payment due date. All such crude oil so handled and
6all petroleum products refined therefrom, in the possession of the refinery, shall be
7exempt from all personal property taxation, either state or municipal.
AB911,65 8Section 65. 70.421 (5) of the statutes is amended to read:
AB911,20,119 70.421 (5) All laws not in conflict with this section relating to the assessment,
10collection and payment of personal property taxes and the correction of errors in
11assessment and tax rolls, shall apply to the tax herein imposed.
AB911,66 12Section 66. 70.43 (2) of the statutes is amended to read:
AB911,20,1913 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
14of
real estate or an item of personal property that results in the tract or property
15having an inaccurate assessment for the preceding year, the assessor shall correct
16that error by adding to or subtracting from the assessment for the preceding year.
17The result shall be the true assessed value of the property for the preceding year.
18The assessor shall make a marginal note of the correction on that year's assessment
19roll.
AB911,67 20Section 67. 70.44 (1) of the statutes is amended to read:
AB911,21,421 70.44 (1) Real or personal property omitted from assessment in any of the 2
22next previous years, unless previously reassessed for the same year or years, shall
23be entered once additionally for each previous year of such omission, designating
24each such additional entry as omitted for the year of omission and affixing a just
25valuation to each entry for a former year as the same should then have been assessed

1according to the assessor's best judgment, and taxes shall be apportioned, using the
2net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
3section shall not apply to manufacturing property assessed by the department of
4revenue under s. 70.995.
AB911,68 5Section 68. 70.47 (7) (aa) of the statutes is amended to read:
AB911,21,96 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
7to testify to the board by telephone or to contest the amount of any assessment of real
8or personal property if the person has refused a reasonable written request by
9certified mail of the assessor to view such property.
AB911,69 10Section 69. 70.47 (14) of the statutes is amended to read:
AB911,21,1711 70.47 (14) Tax payments. In the event the board of review has not completed
12its review or heard an objection to an assessment on real or personal property prior
13to the date the taxes predicated upon such assessment are due, or in the event there
14is an appeal as provided in sub. (13) and s. 74.37 from the correction of the board of
15review to the court, the time for payment of such taxes as levied is the same as
16provided in ch. 74 and if not paid in the time prescribed, such taxes are delinquent
17and subject to the same provisions as other delinquent taxes.
AB911,70 18Section 70. 70.47 (15) of the statutes is repealed.
AB911,71 19Section 71. 70.47 (16) (a) of the statutes is amended to read:
AB911,23,1120 70.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
21or personal property shall be first made in writing and filed with the commissioner
22of assessments on or before the 3rd Monday in May. No person may, in any action
23or proceeding, question the amount or valuation of real or personal property in the
24assessment rolls of the city unless objections have been so filed. The board may not
25waive the requirement that objections be in writing. Persons who own land and

1improvements to that land may object to the aggregate valuation of that land and
2improvements to that land, but no person who owns land and improvements to that
3land may object only to the valuation of that land or only to the valuation of
4improvements to that land. If the objections have been investigated by a committee
5of the board of assessors under s. 70.07 (6), the board of review may adopt the
6recommendation of the committee unless the objector requests or the board orders
7a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
8the objector or attorney and to the city attorney of the city. The provisions of the
9statutes relating to boards of review not inconsistent with this subsection apply to
10proceedings before the boards of review of 1st class cities, except that the board need
11not adjourn until the assessment roll is completed by the commissioner of
12assessments, as required in s. 70.07 (6), but may immediately hold hearings on
13objections filed with the commissioner of assessments, and the changes, corrections
14and determinations made by the board acting within its powers shall be prima facie
15correct. Appeal from the determination shall be by an action under sub. (13) for
16certiorari
commenced within 90 days after the taxpayer receives the notice under
17sub. (12). The action shall be given preference. If the court on the appeal finds any
18error in the proceedings of the board that renders the assessment or the proceedings
19void or, with regard to an objection that is subject to par. (c), if the court determines
20that the board lacked good cause to deny a request for a deposition subpoena, it shall
21remand the assessment to the board for further proceedings in accordance with the
22court's determination and retain jurisdiction of the matter until the board has
23determined an assessment in accordance with the court's order. If the appellant
24challenges the value determination that the board made at a proceeding under sub.
25(16) (c), the court shall presume that the board's valuation is correct, except that the

1presumption may be rebutted by a sufficient showing by the appellant that the
2valuation is incorrect. If the presumption is rebutted, the court shall determine the
3assessment without deference to the board of review and based on the record before
4the board of review, except that the court may consider evidence that was not
5available at the time of the hearing before the board or that the board refused to
6consider, or that the court otherwise determines should be considered in order to
7determine the correct assessment. In the event that an objection to the previous
8year's assessment has not been resolved, the parties may agree that the assessment
9for the previous year shall also apply for the current year and shall be included in
10the court's review of the prior year's assessment without an additional hearing by the
11board.
AB911,72 12Section 72. 70.48 of the statutes is amended to read:
AB911,24,6 1370.48 Assessor to attend board of review. The assessor or the assessor's
14authorized representative shall attend without order or subpoena all hearings before
15the board of review and under oath submit to examination and fully disclose to the
16board such information as the assessor may have touching the assessment and any
17other matters pertinent to the inquiry being made. All part-time assessors shall
18receive the same compensation for such attendance as is allowed to the members of
19the board but no county assessor or member of a county assessor's staff shall receive
20any compensation other than that person's regular salary for attendance at a board
21of review. The clerk shall make all corrections to the assessment roll ordered by the
22board of review, including all changes in the valuation of real property. When any
23valuation of real property is changed the clerk shall enter the valuation fixed by the
24board in red ink in the proper class above the figures of the assessor, and the figures
25of the assessor shall be crossed out with red ink. The clerk shall also enter upon the

1assessment roll, in the proper place, the names of all persons found liable to taxation
2on personal property by the board of review, setting opposite such names respectively
3the aggregate valuation of such property as determined by the assessor, after
4deducting exemptions and making such corrections as the board has ordered. All
5changes in valuation of personal property made by the board of review shall be made
6in the same manner as changes in real estate.
AB911,73 7Section 73. 70.49 (2) of the statutes is amended to read:
AB911,24,128 70.49 (2) The value of all real and personal property entered into the
9assessment roll to which such affidavit is attached by the assessor shall, in all actions
10and proceedings involving such values, be presumptive evidence that all such
11properties have been justly and equitably assessed in proper relationship to each
12other.
AB911,74 13Section 74. 70.50 of the statutes is amended to read:
AB911,24,22 1470.50 Delivery of roll. Except in counties that have a county assessment
15system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
16a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
17in May, deliver the completed assessment roll and all the sworn statements and
18valuations of personal property
to the clerk of the town, city or village, who shall file
19and preserve them in the clerk's office. On or before the first Monday in April, a
20county assessor under s. 70.99 shall deliver the completed assessment roll and all
21sworn statements and valuations of personal property
to the clerks of the towns,
22cities and villages in the county, who shall file and preserve them in the clerk's office.
AB911,75 23Section 75. 70.52 of the statutes is amended to read:
AB911,25,9 2470.52 Clerks to examine and correct rolls. Each city, village, and town
25clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk

1shall correct all double assessments, imperfect descriptions and other errors
2apparent upon the face of the roll, and strike off all parcels of real property not liable
3to taxation. The clerk shall add to the roll any parcel of real property or item of
4personal property
omitted by the assessors and immediately notify the assessors of
5the omissions. The assessors shall immediately view and value the omitted property
6and certify the valuation to the clerk. The clerk shall enter the valuation upon the
7roll, and the valuation shall be final. To enable the clerk to properly correct defective
8descriptions, the clerk may request aid, when necessary, from the county surveyor,
9whose fees for the services rendered shall be paid by the city, village, or town.
AB911,76 10Section 76. 70.53 (1) (a) of the statutes is repealed.
AB911,77 11Section 77. 70.555 of the statutes is amended to read:
AB911,25,16 1270.555 Provisions directory. The directions herein given for the assessing
13of lands and personal property and levying and collecting taxes shall be deemed
14directory only, and no error or informality in the proceedings of any of the officers
15entrusted with the same, not affecting the substantial justice of the tax, shall vitiate
16or in anywise affect the validity of such tax or assessment.
AB911,78 17Section 78. 70.64 (3) (c) of the statutes is repealed.
AB911,79 18Section 79. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
19renumbered 70.65 (2) (a) and amended to read:
AB911,25,2220 70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
21property within the taxation district and, with respect to each description of real
22property, the name and address of the owner and the assessed value.
AB911,80 23Section 80. 70.65 (2) (a) 2. of the statutes is repealed.
AB911,81 24Section 81. 70.65 (2) (b) (intro.) of the statutes is amended to read:
AB911,26,2
170.65 (2) (b) (intro.) With respect to each description of real property and each
2owner of taxable personal property
:
AB911,82 3Section 82. 70.68 of the statutes is repealed.
AB911,83 4Section 83. 70.73 (1) (b) of the statutes is amended to read:
AB911,26,105 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
6property has been assessed to the wrong person, or
2 or more parcels of land
7belonging to different persons have been erroneously assessed together on the tax
8roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
9parties are residents of the county, by notice in writing to appear at the clerk's office
10at some time, not less than 5 days thereafter, to correct the assessment roll.
AB911,84 11Section 84. 70.73 (1) (c) of the statutes is amended to read:
AB911,26,1712 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
13the assessment roll shall be corrected by entering the correct names of the persons
14liable to assessment, both as to real and personal property, describing each parcel of
15land and giving the proper valuation to each parcel separately owned. The total
16valuation given to the separate tracts of real estate shall be equal to the valuation
17given to the same property when the several parcels were assessed together.
AB911,85 18Section 85. 70.73 (1) (d) of the statutes is amended to read:
AB911,26,2319 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
20whose personal property is assessed
under this subsection may be made at any time
21before the tax roll is returned to the county treasurer for the year in which the tax
22is levied. The valuation or correction of names, when made under this subsection,
23shall be held just and correct and be final and conclusive.
AB911,86 24Section 86. 70.84 of the statutes is amended to read:
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