SB253,3 13Section 3. 70.995 (8) (c) 2. of the statutes is amended to read:
SB253,5,1914 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file
15supplemental information to support the manufacturer's objection within no later
16than
60 days from the date the objection is filed. The state board of assessors shall
17notify the municipality in which the manufacturer's property is located of
18supplemental information filed by the manufacturer under this subdivision, if the
19municipality has filed an appeal related to the objection.
SB253,4 20Section 4. 70.995 (8) (d) of the statutes is amended to read:
SB253,6,921 70.995 (8) (d) A municipality may file an objection with the state board of
22assessors to the amount, valuation, or taxability under this section or to the change
23from assessment under this section to assessment under s. 70.32 (1) of a specific
24property having a situs in the municipality, whether or not the owner of the specific
25property in question has filed an objection. Objection shall be made on a form

1prescribed by the department and filed with the board within 60 days of the date of
2the issuance of the assessment in question
the time prescribed in par. (b) 1. If the
3person assessed files an objection and the municipality affected does not file an
4objection, the municipality affected may file an appeal to that objection within 15
5days after the person's objection is filed. A $45 filing fee shall be paid when the
6objection is filed unless a fee has been paid in respect to the same piece of property
7and that appeal has not been finally adjudicated. The objection is not filed until the
8fee is paid. The board shall forthwith notify the person assessed of the objection filed
9by the municipality.
SB253,5 10Section 5. 71.07 (5n) (a) 1. of the statutes is renumbered 71.07 (5n) (a) 1. a.
SB253,6 11Section 6. 71.07 (5n) (a) 1. b. of the statutes is created to read:
SB253,6,1512 71.07 (5n) (a) 1. b. For purposes of subd. 1. a., property owned by the claimant
13is valued at its original cost and property rented by the claimant is valued at an
14amount equal to the annual rental paid by the claimant, less any annual rental
15received by the claimant from sub-rentals, multiplied by 8.
SB253,7 16Section 7. 71.07 (5n) (a) 1. c. of the statutes is created to read:
SB253,6,2117 71.07 (5n) (a) 1. c. For purposes of subd. 1. a., the average value of property is
18determined by averaging the values at the beginning and ending of the taxable year,
19except that the secretary of revenue may require the averaging of monthly values
20during the taxable year, if such averaging is reasonably required to properly reflect
21the average value of the claimant's property.
SB253,8 22Section 8. 71.09 (11) (a) of the statutes is amended to read:
SB253,6,2423 71.09 (11) (a) The tax shown on the return or, if no return is filed, the tax, minus
24amounts withheld under subch. X, is less than $200 $500.
SB253,9 25Section 9. 71.28 (5n) (a) 1. of the statutes is renumbered 71.28 (5n) (a) 1. a.
SB253,10
1Section 10. 71.28 (5n) (a) 1. b. of the statutes is created to read:
SB253,7,52 71.28 (5n) (a) 1. b. For purposes of subd. 1. a., property owned by the claimant
3is valued at its original cost and property rented by the claimant is valued at an
4amount equal to the annual rental paid by the claimant, less any annual rental
5received by the claimant from sub-rentals, multiplied by 8.
SB253,11 6Section 11. 71.28 (5n) (a) 1. c. of the statutes is created to read:
SB253,7,117 71.28 (5n) (a) 1. c. For purposes of subd. 1. a., the average value of property is
8determined by averaging the values at the beginning and ending of the taxable year,
9except that the secretary of revenue may require the averaging of monthly values
10during the taxable year, if such averaging is reasonably required to properly reflect
11the average value of the claimant's property.
SB253,12 12Section 12. 71.69 of the statutes is repealed.
SB253,13 13Section 13. 73.03 (54) of the statutes is amended to read:
SB253,7,1614 73.03 (54) To publish instructional material that provides information to
15persons who wish to object to valuations under s. 70.47 and to distribute make
16available
that material in sufficient quantity to taxation districts.
SB253,14 17Section 14. 74.25 (1) (a) 8. of the statutes is amended to read:
SB253,7,2018 74.25 (1) (a) 8. Retain for the taxation district all woodland tax law collections
19under s. 77.16 and
80% of collections of the taxes imposed under ss. 77.04 and 77.84
20(2) (a) and (am).
SB253,15 21Section 15. 74.30 (1) (h) of the statutes is amended to read:
SB253,7,2422 74.30 (1) (h) Retain for the taxation district all woodland tax law collections
23under s. 77.16 and
80% of collections of the taxes imposed under ss. 77.04 and 77.84
24(2) (a) and (am).
SB253,16 25Section 16. 77.16 of the statutes is repealed.
SB253,17
1Section 17. 77.17 (1) of the statutes is amended to read:
SB253,8,32 77.17 (1) If the rule is not inconsistent with the contract entered into under s.
377.03 or 77.16 (4); or
SB253,18 4Section 18. 77.17 (2) of the statutes is amended to read:
SB253,8,65 77.17 (2) If the owner agrees to modify the contract entered into under s. 77.03
6or 77.16 (4) to require compliance with the rules.
SB253,19 7Section 19. 77.91 (3m) of the statutes is amended to read:
SB253,8,178 77.91 (3m) Report to legislature. Beginning with calendar year 1992, the
9department shall calculate for each calendar year whether the amount of land
10exempt from penalty or tax under s. 77.10 (2) (c), 77.16 (11m) or 77.88 (8) that is
11withdrawn during that calendar year under s. 77.10 or 77.88 or declassified or
12withdrawn under s. 77.16 (7)
exceeds 1% of the total amount of land that is subject
13to contracts under subch. I or subject to orders under this subchapter on December
1431 of that calendar year. If the amount of withdrawn or classified land that is so
15exempt exceeds 1%, the department shall make a report of its calculations to the
16governor and the chief clerk of each house of the legislature for distribution to the
17appropriate standing committees under s. 13.172 (3).
SB253,20 18Section 20. 78.005 (3) of the statutes is amended to read:
SB253,8,2119 78.005 (3) "Bulk plant" means a motor vehicle fuel storage facility, other than
20a terminal, that is primarily used to redistribute motor vehicle fuel by transporting
21it in
vehicles that have a capacity of 4,200 gallons or less.
SB253,21 22Section 21. 78.09 (6) of the statutes is amended to read:
SB253,9,223 78.09 (6) Subject to gallonage limits and other conditions established by the
24department, the department shall provide for the payment of the tax imposed by this
25subchapter by a person importing motor vehicle fuel from a bulk plant in a vehicle

1capable of carrying not more than 4,200 gallons if the destination of that vehicle is
2no more than 25 miles from the border
located outside of this state.
SB253,22 3Section 22. 78.09 (7) of the statutes is amended to read:
SB253,9,94 78.09 (7) Subject to gallonage limits and other conditions established by the
5department, the department shall provide for export by and the certification for
6exemption from the tax imposed by this subchapter to a wholesale distributor
7exporting motor vehicle fuel out of a bulk plant in a vehicle capable of carrying not
8more than 4,200 gallons if the
to a destination of that vehicle is no more than 25 miles
9from the border
outside of this state.
SB253,23 10Section 23. 565.30 (3) (a) of the statutes is renumbered 565.30 (3) (a) 1. and
11amended to read:
SB253,9,1412 565.30 (3) (a) 1. The Except as provided in subd. 2., the holder of a winning
13lottery ticket or lottery share may claim a prize within 180 days after the drawing
14or other selection in which the prize is won or.
SB253,9,17 152. The holder of a winning lottery ticket or lottery share for an instant game
16or scratch-off game may claim a prize
within 180 days after the game's end date, as
17determined by the administrator, whichever is later.
SB253,24 18Section 24. Initial applicability.
SB253,9,2219 (1) Manufacturing and agriculture credit. The renumbering of sections 71.07
20(5n) (a) 1. and 71.28 (5n) (a) 1. of the statutes and the creation of sections 71.07 (5n)
21(a) 1. b. and c. and 71.28 (5n) (a) 1. b. and c. of the statutes first apply to taxable years
22beginning on January 1, 2013.
SB253,9,2323 (End)
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