SB189-SSA1,15,114
71.17
(2) Lien on trust estate; income taxes levied against beneficiary. All
5income taxes levied against the income of beneficiaries shall be a lien on that portion
6of the trust estate or interest therein from which the income taxed is derived, and
7such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
8same become delinquent. Every person who, as a fiduciary under the provisions of
9this subchapter, pays an income tax shall have all the rights and remedies of
10reimbursement for any taxes assessed against him or her or paid by him or her in
11such capacity, as provided in s. 70.19 (1) and (2)
, 2019 stats.
SB189-SSA1,57
12Section
57. 74.05 (1) of the statutes is amended to read:
SB189-SSA1,15,1613
74.05
(1) Definition. In this section, “error in the tax roll" means an error in
14the description of any real
or personal property, in the identification of the owner or
15person to whom the property is assessed or in the amount of the tax or an error
16resulting from a palpably erroneous entry in the assessment roll.
SB189-SSA1,58
17Section
58. 74.09 (2) of the statutes is amended to read:
SB189-SSA1,15,2018
74.09
(2) Preparation. The clerk of the taxation district shall prepare the real
19and personal property tax bills. The form of the property tax bill shall be prescribed
20by the department of revenue and shall be uniform.
SB189-SSA1,59
21Section
59. 74.11 (4) of the statutes is repealed.
SB189-SSA1,60
22Section
60. 74.11 (6) (a) of the statutes is amended to read:
SB189-SSA1,15,2523
74.11
(6) (a) Payments made on or before January 31
and payments of taxes
24on improvements on leased land that are assessed as personal property shall be
25made to the taxation district treasurer.
SB189-SSA1,61
1Section
61. 74.11 (10) (a) 1. of the statutes is amended to read:
SB189-SSA1,16,62
74.11
(10) (a) 1. If all special assessments, special charges,
and special taxes
3and personal property taxes due under sub. (3)
or (4) are not paid in full and received
4by the proper official on or before 5 working days after the due date, the amounts
5unpaid are delinquent as of the day after the due date of the first installment or of
6the lump-sum payment.
SB189-SSA1,62
7Section
62. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
SB189-SSA1,63
8Section
63. 74.11 (11) (b) of the statutes is repealed.
SB189-SSA1,64
9Section
64. 74.11 (12) (a) (intro.) of the statutes is amended to read:
SB189-SSA1,16,1310
74.11
(12) (a) (intro.) Except as provided in
pars. par. (c)
and (d), if a taxation
11district treasurer or county treasurer receives a payment from a taxpayer which is
12not sufficient to pay all amounts due, the treasurer shall apply the payment to the
13amounts due, including interest and penalties, in the following order:
SB189-SSA1,65
14Section
65. 74.11 (12) (a) 1g. of the statutes is repealed.
SB189-SSA1,66
15Section
66. 74.11 (12) (b) of the statutes is amended to read:
SB189-SSA1,16,1816
74.11
(12) (b) The allocation under par. (a)
1g. 1m, to 4. is conclusive for
17purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
18under this section.
SB189-SSA1,67
19Section
67. 74.11 (12) (d) of the statutes is repealed.
SB189-SSA1,68
20Section
68. 74.12 (6) of the statutes is repealed.
SB189-SSA1,69
21Section
69. 74.12 (7) (a) of the statutes is amended to read:
SB189-SSA1,17,222
74.12
(7) (a) If the first installment of real property taxes
, personal property
23taxes on improvements on leased land or special assessments to which an
24installment option pertains is not received by the proper official on or before 5
25working days after the due date of January 31, the entire amount of the remaining
1unpaid taxes or special assessments to which an installment option pertains on that
2parcel is delinquent as of February 1.
SB189-SSA1,70
3Section
70. 74.12 (8) (a) of the statutes is amended to read:
SB189-SSA1,17,104
74.12
(8) (a) If the 2nd or any subsequent installment payment of real property
5taxes
, personal property taxes on improvements on leased land or special
6assessments to which an installment option pertains is not received by the proper
7official on or before 5 working days after the due date specified in the ordinance, the
8entire amount of the remaining unpaid taxes or special assessments to which an
9installment option pertains on that parcel is delinquent as of the first day of the
10month after the payment is due and interest and penalties are due under sub. (10).
SB189-SSA1,71
11Section
71. 74.12 (9) (a) of the statutes is amended to read:
SB189-SSA1,17,1612
74.12
(9) (a) If all special assessments to which an installment option does not
13pertain, special charges
, and special taxes
and personal property taxes that are due
14under sub. (5)
or (6) are not paid in full and received by the proper official on or before
155 working days after the due date of January 31, the amounts unpaid are delinquent
16as of February 1.
SB189-SSA1,72
17Section
72. 74.12 (10) (a) of the statutes is amended to read:
SB189-SSA1,17,2218
74.12
(10) (a) All real property taxes, special assessments, special charges and
19special taxes that become delinquent and are paid on or before July 31
, and all
20delinquent personal property taxes, whenever paid, shall be paid, together with
21interest and penalties charged from the preceding February 1, to the taxation district
22treasurer.
SB189-SSA1,73
23Section
73. 74.12 (11) (a) (intro.) of the statutes is amended to read:
SB189-SSA1,18,224
74.12
(11) (a) (intro.) Except as provided in
pars. par. (c)
and (d), if a taxation
25district treasurer or county treasurer receives a payment from a taxpayer which is
1not sufficient to pay all amounts due, the treasurer shall apply the payment to the
2amounts due, including interest and penalties, in the following order:
SB189-SSA1,74
3Section
74. 74.12 (11) (a) 1g. of the statutes is repealed.
SB189-SSA1,75
4Section
75. 74.12 (11) (b) of the statutes is amended to read:
SB189-SSA1,18,75
74.12
(11) (b) The allocation under par. (a)
1g. 1m. to 4. is conclusive for
6purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
7under this section.
SB189-SSA1,76
8Section
76. 74.12 (11) (d) of the statutes is repealed.
SB189-SSA1,77
9Section
77. 74.29 (2) of the statutes is amended to read:
SB189-SSA1,18,1710
74.29
(2) On or before August 20, a taxation district treasurer who has not paid
11in full all taxes on improvements on leased land
under s. 74.25 (1) (b) 1. or under s.
1274.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
13on improvements on leased land included in the tax roll which have not previously
14been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall
15pay the state's proportionate share to the county. As part of that distribution, the
16taxation district treasurer shall allocate to each tax incremental district within the
17taxation district its proportionate share of taxes on improvements on leased land.
SB189-SSA1,78
18Section
78. 74.30 (1) (i) of the statutes is repealed.
SB189-SSA1,79
19Section
79. 74.30 (1m) of the statutes is amended to read:
SB189-SSA1,18,2220
74.30
(1m) March settlement between counties and the state. On or before
21March 15, the county treasurer shall send to the secretary of administration the
22state's proportionate shares of taxes under sub. (1)
(i) and (j).
SB189-SSA1,81
24Section
81. 74.47 (3) (e) of the statutes is repealed.
SB189-SSA1,83
1Section
83. 74.83 of the statutes is amended to read:
SB189-SSA1,19,10
274.83 Agreements. Any 1st class city may enter into agreements to pay
3delinquent state, county, metropolitan sewerage district
, and technical college
4district real
or personal property taxes, including accrued interest and penalties
5thereon, applicable to property located in that city at any stage in the proceedings
6for collection and enforcement of those taxes and thereafter collect and enforce those
7taxes, including interest and penalties on them, in its own name in accordance with
8any of the procedures or remedies applicable to the collection and enforcement of
9delinquent city, state, county, metropolitan sewerage district
, and technical college
10district taxes under this chapter and ch. 75.
SB189-SSA1,84
11Section
84. 74.87 (3) of the statutes is amended to read:
SB189-SSA1,19,2212
74.87
(3) Optional payment schedule. The common council of a city may, by
13ordinance, permit payment in 10 equal installments, without interest, of general
14property taxes, special charges
, and special assessments of the city, other than for
15special assessments for which no payment extension is allowed. Each installment
16shall be paid on or before the last day of each month from January through October.
17Taxes on personal property may be paid in installments under this subsection if, on
18or before January 31 of the year in which the tax becomes due, the taxpayer has first
19paid to the city treasurer taxes on personal property levied by all taxing jurisdictions
20other than the city. The amounts and time of payment of city general property taxes,
21special assessments and charges in the city tax roll shall be as provided in the charter
22of the city.
SB189-SSA1,86
24Section
86. 77.84 (1) of the statutes is amended to read:
SB189-SSA1,20,8
177.84
(1) Tax roll. Each clerk of a municipality in which the land is located
2shall enter in a special column or other appropriate place on the tax roll the
3description of each parcel of land designated as managed forest land, and shall
4specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
5designated open or closed under s. 77.83. The land shall be assessed and is subject
6to review under ch. 70. Except as provided in this subchapter, no tax may be levied
7on managed forest land, except that any building
, improvements, and fixtures on
8managed forest land is subject to taxation as
personal real property under ch. 70.
SB189-SSA1,87
9Section
87. 174.065 (3) of the statutes is amended to read:
SB189-SSA1,20,1410
174.065
(3) Collection of delinquent dog license taxes. Delinquent dog
11license taxes may be collected in
the same manner as in s. 74.55 and a civil action
12under ch. 799
for the collecting of personal property taxes, if the action is brought
13within 6 years after the January 1 of the year in which the taxes are required to be
14paid.
SB189-SSA1,88
15Section
88. 815.18 (3) (intro.) of the statutes is amended to read:
SB189-SSA1,20,1816
815.18
(3) Exempt property. (intro.) The debtor's interest in or right to receive
17the following property is exempt, except as specifically provided in this section and
18ss.
70.20 (2), 71.91 (5m) and (6)
, 74.55 (2) and 102.28 (5):
SB189-SSA1,89
19Section 89
. 978.05 (6) (a) of the statutes is amended to read:
SB189-SSA1,21,720
978.05
(6) (a) Institute, commence or appear in all civil actions or special
21proceedings under and perform the duties set forth for the district attorney under ch.
22980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1),
70.36, 89.08, 103.92 (4),
23109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
24946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
25with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
1938 as the judge may request and perform all appropriate duties and appear if the
2district attorney is designated in specific statutes, including matters within chs. 782,
3976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
4of the county board to designate, under s. 48.09 (5), that the corporation counsel
5provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
6or 938.09 (6), the district attorney as an appropriate person to represent the interests
7of the public under s. 48.14 or 938.14.