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April 24, 2023 - Offered by Senator Stroebel.
SB2-SSA1,2,12 1An Act to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53
2(1) (a), 71.07 (5n) (a) 5. d., 71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12. and 76.69;
3to renumber 79.096 (1); to renumber and amend 77.51 (12t) and 79.096 (2)
4(a); to amend 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1. and 2., 33.01
5(9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.0435 (3) (c) 1. (intro.),
666.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c., 66.1105 (2) (i) 2., 66.1106 (1) (k),
770.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.13 (1), 70.13 (2), 70.13 (3), 70.13 (7),
870.15 (2), 70.17 (1), 70.174, 70.18 (1), 70.18 (2), 70.19, 70.20, 70.21 (1), 70.21
9(1m) (intro.), 70.21 (2), 70.22 (1), 70.22 (2) (a), 70.27 (1), 70.27 (3) (a), 70.27 (4),
1070.27 (5), 70.27 (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), 70.35 (2),
1170.35 (3), 70.35 (4), 70.35 (5), 70.36 (1), 70.36 (2), 70.43 (2), 70.44 (1), 70.47 (7)
12(aa), 70.49 (2), 70.50, 70.52, 70.65 (2) (a) 2., 70.65 (2) (b) (intro.), 70.68 (1), 70.73
13(1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855

1(1) (b), 70.995 (1) (a), 70.995 (4), 70.995 (5), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995
2(12) (a), 71.07 (5n) (a) 5. a., 71.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a., 71.07
3(5n) (d) 2., 71.07 (6e) (a) 5., 71.07 (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a., 71.28
4(5n) (a) 9. (intro.), 71.28 (5n) (a) 9. a., 71.28 (5n) (d) 2., 71.52 (7), 73.01 (5) (a),
576.02 (1), 76.03 (1), 76.07 (2), 76.07 (4g) (a) 10., 76.07 (4g) (a) 13., 76.125 (1),
676.24 (2) (a), 76.31, 76.82, 77.04 (1), 77.54 (20n) (d) 2., 77.54 (20n) (d) 3., 77.54
7(57d) (b) 1., 77.84 (1), 78.55 (1), 174.065 (3), 815.18 (3) (intro.) and 978.05 (6) (a);
8and to create 16.5185 (3), 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015,
970.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 76.025
10(5), 76.074, 77.51 (12t) (a) to (c), 79.096 (1) (b), 79.096 (2) (a) 2., 79.096 (2) (c),
1179.096 (2) (d) and 706.05 (2m) (b) 3. of the statutes; relating to: eliminating the
12personal property tax.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including those items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state pays each taxing jurisdiction an amount equal to the property taxes
levied on those items of personal property for the property tax assessments as of
January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2024, no items of personal property will be subject to the property tax.
Under current law, generally, public utilities, including railroad companies, are
subject to a license fee imposed by the state instead of being subject to local property
taxes. This bill creates a personal property tax exemption to the license fee for
railroad companies in order to comply with the requirements of the federal Railroad
Revitalization and Regulatory Reform Act.
The bill also makes a number of technical changes related to the repeal of the
personal property tax, such as providing a process whereby manufacturing

establishments located in this state that do not own real property in this state may
continue to claim the manufacturing income tax credit.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB2-SSA1,1 1Section 1 . 16.5185 (3) of the statutes is created to read:
SB2-SSA1,3,32 16.5185 (3) On December 30, 2025, and on each December 30 thereafter, the
3secretary shall transfer from the general fund to the transportation fund $8,000,000.
SB2-SSA1,2 4Section 2 . 26.03 (1m) (b) (intro.) of the statutes is amended to read:
SB2-SSA1,3,95 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
6raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
7harvesting raw forest products for fuel wood for his or her home consumption, to a
8person harvesting for the purpose of clearing the land for agricultural use or to a
9person harvesting from the person's own land, any of the following:
SB2-SSA1,3 10Section 3 . 33.01 (9) (a) of the statutes is amended to read:
SB2-SSA1,3,1411 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
12whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
13(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
14the previous year.
SB2-SSA1,4 15Section 4 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
SB2-SSA1,3,1816 33.01 (9) (am) 1. A person whose name appears as an owner of real property
17on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
18the 3rd Monday in December of the previous year.
SB2-SSA1,4,219 2. The spouse of a person whose name appears as an owner of real property on
20the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the

13rd Monday in December of the previous year if the spouse is referred to on that tax
2roll.
SB2-SSA1,5 3Section 5 . 33.01 (9) (ar) 1. of the statutes is amended to read:
SB2-SSA1,4,64 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
5tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
6Monday in December of the previous year.
SB2-SSA1,6 7Section 6 . 33.01 (9) (b) 1. of the statutes is amended to read:
SB2-SSA1,4,108 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
9roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
10Monday in December of the previous year; or
SB2-SSA1,7 11Section 7 . 60.85 (1) (f) of the statutes is repealed.
SB2-SSA1,8 12Section 8 . 60.85 (1) (h) 1. c. of the statutes is amended to read:
SB2-SSA1,4,1613 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
14resulting from the sale or lease as lessor by the town of real or personal property
15within a tax incremental district for consideration which is less than its cost to the
16town.
SB2-SSA1,9 17Section 9 . 60.85 (1) (o) of the statutes is amended to read:
SB2-SSA1,4,1918 60.85 (1) (o) “Taxable property" means all real and personal taxable property
19located in a tax incremental district.
SB2-SSA1,10 20Section 10. 60.85 (5) (j) of the statutes is created to read:
SB2-SSA1,5,221 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
22prescribed by the department of revenue, the department shall recalculate the base
23value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
24remove the value of the personal property. A request received under this paragraph
25no later than October 31 is effective in the year following the year in which the

1request is made. A request received after October 31 is effective in the 2nd year
2following the year in which the request is made.
SB2-SSA1,11 3Section 11. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
SB2-SSA1,5,104 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
5(b), each licensing authority shall collect from each unit occupying space or lots in a
6community in the licensing authority, except from recreational mobile homes as
7provided under par. (cm), from manufactured and mobile homes that constitute
8improvements to real property under s. 70.043 (1), from recreational vehicles as
9defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
10monthly municipal permit fee computed as follows:
SB2-SSA1,12 11Section 12. 66.0435 (3) (g) of the statutes is amended to read:
SB2-SSA1,5,1412 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
13be treated as a default in payment of personal property tax and is subject to all
14procedures and penalties applicable under chs. 70 and 74.
SB2-SSA1,13 15Section 13. 66.0435 (9) of the statutes is amended to read:
SB2-SSA1,5,2516 66.0435 (9) Municipalities; monthly municipal permit fees on recreational
17mobile homes and recreational vehicles.
A licensing authority may assess monthly
18municipal permit fees at the rates under this section on recreational mobile homes
19and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
20homes and recreational vehicles that are located in campgrounds licensed under s.
2197.67, recreational mobile homes that constitute improvements to real property
22under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
23located on land where the principal residence of the owner of the recreational mobile
24home or recreational vehicle is located, regardless of whether the recreational mobile
25home or recreational vehicle is occupied during all or part of any calendar year.
SB2-SSA1,14
1Section 14. 66.1105 (2) (d) of the statutes is repealed.
SB2-SSA1,15 2Section 15 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
SB2-SSA1,6,53 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
4resulting from the sale or lease as lessor by the city of real or personal property within
5a tax incremental district for consideration which is less than its cost to the city.
SB2-SSA1,16 6Section 16. 66.1105 (2) (i) 2. of the statutes is amended to read:
SB2-SSA1,6,117 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
8and a developer regarding the tax incremental district entered into prior to April 5,
92018
the effective date of this subdivision .... [LRB inserts date], “tax increment”
10includes the amount that a taxing jurisdiction is obligated to attribute to a tax
11incremental district under s. 79.096 (3).
SB2-SSA1,17 12Section 17 . 66.1105 (5) (j) of the statutes is created to read:
SB2-SSA1,6,1913 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
14form prescribed by the department of revenue, the department shall recalculate the
15base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
16to remove the value of the personal property. A request received under this
17paragraph no later than October 31 is effective in the year following the year in which
18the request is made. A request received after October 31 is effective in the 2nd year
19following the year in which the request is made.
SB2-SSA1,18 20Section 18 . 66.1106 (1) (k) of the statutes is amended to read:
SB2-SSA1,6,2221 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
22located in an environmental remediation tax incremental district.
SB2-SSA1,19 23Section 19. 66.1106 (4) (e) of the statutes is created to read:
SB2-SSA1,7,524 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
25subdivision, in a form prescribed by the department of revenue, the department shall

1recalculate the base value of a tax incremental district affected by 2023 Wisconsin
2Act .... (this act) to remove the value of the personal property. A request received
3under this paragraph no later than October 31 is effective in the year following the
4year in which the request is made. A request received after October 31 is effective
5in the 2nd year following the year in which the request is made.
SB2-SSA1,20 6Section 20. 70.015 of the statutes is created to read:
SB2-SSA1,7,8 770.015 Sunset. Beginning with the property tax assessments as of January
81, 2024, no tax shall be levied under this chapter on personal property.
SB2-SSA1,21 9Section 21 . 70.02 of the statutes is amended to read:
SB2-SSA1,7,14 1070.02 Definition of general property. General property is all the taxable
11real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
12under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
13includes manufacturing property subject to s. 70.995, but assessment of that
14property shall be made according to s. 70.995.
SB2-SSA1,22 15Section 22. 70.04 (1r) of the statutes is amended to read:
SB2-SSA1,7,2116 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
17lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
18home or abroad; ferry boats, including the franchise for running the same; ice cut and
19stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
20machinery and equipment as defined in s. 70.11 (27), and entire property of
21companies defined in s. 76.28 (1), located entirely within one taxation district
.
SB2-SSA1,23 22Section 23 . 70.043 of the statutes is repealed.
SB2-SSA1,24 23Section 24 . 70.05 (5) (a) 1. of the statutes is amended to read:
SB2-SSA1,8,3
170.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
2the total values established under ss. s. 70.32 and 70.34, but excluding
3manufacturing property subject to assessment under s. 70.995.
SB2-SSA1,25 4Section 25. 70.10 of the statutes is amended to read:
SB2-SSA1,8,13 570.10 Assessment, when made, exemption. The assessor shall assess all
6real and personal taxable property as of the close of January 1 of each year. Except
7in cities of the 1st class and 2nd class cities that have a board of assessors under s.
870.075, the assessment shall be finally completed before the first Monday in April.
9All real property conveyed by condemnation or in any other manner to the state, any
10county, city, village or town by gift, purchase, tax deed or power of eminent domain
11before January 2 in such year shall not be included in the assessment. Assessment
12of manufacturing property subject to s. 70.995 shall be made according to that
13section.
SB2-SSA1,26 14Section 26 . 70.11 (42) of the statutes is repealed.
SB2-SSA1,27 15Section 27 . 70.111 (28) of the statutes is created to read:
SB2-SSA1,8,1916 70.111 (28) Business and manufacturing personal property. (a) Beginning
17with the property tax assessments applicable to the January 1, 2024, assessment
18year, personal property, as defined in s. 70.04, including steam and other vessels,
19furniture, and equipment.
SB2-SSA1,8,2020 (b) The exemption under par. (a) does not apply to the following:
SB2-SSA1,8,2121 1. Property assessed as real property under s. 70.17 (3).
SB2-SSA1,8,2222 2. Property subject to taxation under s. 76.025 (2).
SB2-SSA1,8,2523 (c) A taxing jurisdiction may include the most recent valuation of personal
24property described under par. (a) that is located in the taxing jurisdiction for
25purposes of complying with debt limitations applicable to the jurisdiction.
SB2-SSA1,28
1Section 28. 70.13 (1) of the statutes is amended to read:
SB2-SSA1,9,82 70.13 (1) All For assessments made before January 1, 2024, all personal
3property shall be assessed in the assessment district where the same is located or
4customarily kept except as otherwise specifically provided. Personal property in
5transit within the state on the first day of January shall be assessed in the district
6in which the same is intended to be kept or located, and personal property having no
7fixed location shall be assessed in the district where the owner or the person in charge
8or possession thereof resides, except as provided in sub. (5).
SB2-SSA1,29 9Section 29 . 70.13 (2) of the statutes is amended to read:
SB2-SSA1,9,1610 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
11in transit, which are to be sawed or manufactured in any mill in this state, shall be
12deemed located and shall be assessed in the district in which such mill is located.
13Saw logs or timber shall be deemed in transit when the same are being transported
14either by water or rail, but when such logs or timber are banked, decked, piled or
15otherwise temporarily stored for transportation in any district, they shall be deemed
16located, and shall be assessed in such district.
SB2-SSA1,30 17Section 30 . 70.13 (3) of the statutes is amended to read:
SB2-SSA1,9,2518 70.13 (3) On For assessments made before January 1, 2024, on or before the
19tenth day of January in each year the owner of logs or timber in transit shall furnish
20the assessor of the district in which the mill at which the logs or timber will be sawed
21or manufactured is located a verified statement of the amount, character and value
22of all the logs and timber in transit on the first day of January preceding, and the
23owner of the logs or timber shall furnish to the assessor of the district in which the
24logs and timber were located on the first day of January preceding, a like verified
25statement of the amount, character and value thereof. Any assessment made in

1accordance with the owner's statement shall be valid and binding on the owner
2notwithstanding any subsequent change as to the place where the same may be
3sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
4furnish the statement herein provided for, or shall intentionally make a false
5statement, that owner shall be subject to the penalties prescribed by s. 70.36.
SB2-SSA1,31 6Section 31 . 70.13 (7) of the statutes is amended to read:
SB2-SSA1,10,227 70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
8removed from public lands during the year next preceding the first day of January
9or having been removed from such lands and in transit therefrom on the first day of
10January, shall be deemed located and assessed in the assessment district wherein
11such public lands are located and shall be assessed in no other assessment district.
12Saw logs or timber shall be deemed in transit when the same are being transported.
13On or before January 10 in each year the owner of such logs or timber shall furnish
14the assessor of the assessment district wherein they are assessable a verified
15statement of the amount, character and value of all such logs and timber. If the
16owner of any such logs or timber shall fail or refuse to furnish such statement or shall
17intentionally make a false statement, he or she is subject to the penalties prescribed
18by s. 70.36. This subsection shall supersede any provision of law in conflict
19therewith. The term “owner" as used in this subsection is deemed to mean the person
20owning the logs or timber at the time of severing. “Public lands" as used in this
21subsection shall mean lands owned by the United States of America, the state of
22Wisconsin or any political subdivision of this state.
SB2-SSA1,32 23Section 32. 70.15 (2) of the statutes is amended to read:
SB2-SSA1,11,1024 70.15 (2) The owner of any steam vessel, barge, boat or other water craft,
25hailing from any port of this state, “and so employed regularly in interstate traffic,"

1desiring to comply with the terms of this section, shall annually, on or before the first
2day of January, file with the clerk of such town, village or city a verified statement,
3in writing, containing the name, port of hail, tonnage and name of owner of such
4steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
5treasury of such town, village or city a sum equal to one cent per net ton of the
6registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
7All vessels, boats or other water craft not regularly employed in interstate traffic and
8all private yachts or pleasure boats belonging to inhabitants of this state, whether
9at home or abroad, shall be taxed as personal property for taxes levied before
10January 1, 2024
.
SB2-SSA1,33 11Section 33. 70.17 (1) of the statutes is amended to read:
SB2-SSA1,11,2012 70.17 (1) Real property shall be entered in the name of the owner, if known to
13the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
14without any name. The person holding the contract or certificate of sale of any real
15property contracted to be sold by the state, but not conveyed, shall be deemed the
16owner for such purpose. The undivided real estate of any deceased person may be
17entered to the heirs of such person without designating them by name. The real
18estate of an incorporated company shall be entered in the same manner as that of an
19individual. Improvements on leased lands may be assessed either as real property
20or personal property.
SB2-SSA1,34 21Section 34 . 70.17 (3) of the statutes is created to read:
SB2-SSA1,12,1422 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
23manufactured and mobile homes, not otherwise exempt from taxation under s.
2466.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
25improvements, and fixtures on exempt lands, buildings, improvements, and fixtures

1on forest croplands, and buildings, improvements, and fixtures on managed forest
2lands shall be assessed as real property. If buildings, improvements, and fixtures,
3but not the underlying land, are leased to a person other than the landowner or if the
4buildings, improvements, and fixtures are owned by a person other than the
5landowner, the assessor may create a separate tax parcel for the buildings,
6improvements, and fixtures and assess the buildings, improvements, and fixtures as
7real property to the owner of the buildings, improvements, and fixtures. The
8assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
9improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
10on forest croplands, and buildings, improvements, and fixtures on managed forest
11lands and assess the buildings, improvements, and fixtures as real property to the
12owner of the buildings, improvements, and fixtures. For purposes of this subsection,
13“buildings, improvements and fixtures" does not include any property defined in s.
1470.04.
SB2-SSA1,35 15Section 35 . 70.174 of the statutes is amended to read:
SB2-SSA1,12,20 1670.174 Improvements on government-owned land. Improvements made
17by any person on land within this state owned by the United States may shall be
18assessed either as real or personal property to the person making the same, if
19ascertainable, and otherwise to the occupant thereof or the person receiving benefits
20therefrom
, as provided under s. 70.17 (3).
SB2-SSA1,36 21Section 36 . 70.18 (1) of the statutes is amended to read:
SB2-SSA1,13,822 70.18 (1) Personal For assessments made before January 1, 2024, personal
23property shall be assessed to the owner thereof, except that when it is in the charge
24or possession of some person other than the owner it may be assessed to the person
25so in charge or possession of the same. Telegraph and telephone poles, posts, railroad

1ties, lumber, and all other manufactured forest products shall be deemed to be in the
2charge or possession of the person in occupancy or possession of the premises upon
3which the same shall be stored or piled, and the same shall be assessed to such
4person, unless the owner or some other person residing in the same assessment
5district, shall be actually and actively in charge and possession thereof, in which case
6it shall be assessed to such resident owner or other person so in actual charge or
7possession; but nothing contained in this subsection shall affect or change the rules
8prescribed in s. 70.13 respecting the district in which such property shall be assessed.
SB2-SSA1,37 9Section 37. 70.18 (2) of the statutes is amended to read:
SB2-SSA1,13,1510 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
11and merchandise in storage in a commercial storage warehouse or on a public wharf
12shall be assessed to the owner thereof and not to the warehouse or public wharf, if
13the operator of the warehouse or public wharf furnishes to the assessor the names
14and addresses of the owners of all goods, wares and merchandise not exempt from
15taxation.
SB2-SSA1,38 16Section 38 . 70.19 of the statutes is amended to read:
SB2-SSA1,14,2 1770.19 Assessment, how made; liability and rights of representative. (1)
18When For assessments made before January 1, 2024, when personal property is
19assessed under s. 70.18 (1) to a person in charge or possession of the personal
20property other than the owner, the assessment of that personal property shall be
21entered upon the assessment roll separately from the assessment of that person's
22own personal property, adding to the person's name upon the tax roll words briefly
23indicating that the assessment is made to the person as the person in charge or
24possession of the property. The failure to enter the assessment separately or to

1indicate the representative capacity or other relationship of the person assessed
2shall not affect the validity of the assessment.
SB2-SSA1,14,17 3(2) The For assessments made before January 1, 2024, the person assessed
4under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
5person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
6the owner of the property for the amount of the taxes; has a lien for that amount upon
7the property with the rights and remedies for the preservation and enforcement of
8that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
9the property until the owner of the property pays the tax on the property or
10reimburses the person assessed for the tax. The lien and right of possession relate
11back and exist from the time that the assessment is made, but may be released and
12discharged by giving to the person assessed such undertaking or other indemnity as
13the person accepts or by giving the person assessed a bond in the amount and with
14the sureties as is directed and approved by the circuit court of the county in which
15the property is assessed, upon 8 days' notice to the person assessed. The bond shall
16be conditioned to hold the person assessed free and harmless from all costs, expense,
17liability, or damage by reason of the assessment.
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