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AB1048,20,1918 70.65 (2) (b) (intro.) With respect to each description of real property and each
19owner of taxable personal property
:
AB1048,56 20Section 56 . 70.68 (1) of the statutes is amended to read:
AB1048,21,221 70.68 (1) Collection in certain cities. In For taxes levied before January 1,
222022, in
cities authorized to act under s. 74.87, the chief of police shall collect all state,
23county, city, school, and other taxes due on personal property as shall then remain
24unpaid, and the chief of police shall possess all the powers given by law to town
25treasurers for the collection of such taxes, and be subject to the liabilities and entitled

1to the same fees as town treasurers in such cases, but such fees shall be turned over
2to the city treasurer and become a part of the general fund.
AB1048,57 3Section 57. 70.73 (1) (b) of the statutes is amended to read:
AB1048,21,94 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
5property has been assessed to the wrong person, or
2 or more parcels of land
6belonging to different persons have been erroneously assessed together on the tax
7roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
8parties are residents of the county, by notice in writing to appear at the clerk's office
9at some time, not less than 5 days thereafter, to correct the assessment roll.
AB1048,58 10Section 58. 70.73 (1) (c) of the statutes is amended to read:
AB1048,21,1611 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
12the assessment roll shall be corrected by entering the correct names of the persons
13liable to assessment, both as to real and personal property, describing each parcel of
14land and giving the proper valuation to each parcel separately owned. The total
15valuation given to the separate tracts of real estate shall be equal to the valuation
16given to the same property when the several parcels were assessed together.
AB1048,59 17Section 59. 70.73 (1) (d) of the statutes is amended to read:
AB1048,21,2218 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
19whose personal property is assessed under this subsection
may be made at any time
20before the tax roll is returned to the county treasurer for the year in which the tax
21is levied. The valuation or correction of names, when made under this subsection,
22shall be held just and correct and be final and conclusive.
AB1048,60 23Section 60. 70.84 of the statutes is amended to read:
AB1048,22,18 2470.84 Inequalities may be corrected in subsequent year. If any such
25reassessment cannot be completed in time to take the place of the original

1assessment made in such district for said year, the clerk of the district shall levy and
2apportion the taxes for that year upon the basis of the original assessment roll, and
3when the reassessment is completed the inequalities in the taxes levied under the
4original assessment shall be remedied and compensated in the levy and
5apportionment of taxes in such district next following the completion of said
6reassessment in the following manner: Each tract of real estate , and, as to personal
7property, each taxpayer, whose tax shall be determined by such reassessment to have
8been relatively too high,
shall be credited a sum equal to the amount of taxes charged
9on the original assessment in excess of the amount which would have been charged
10had such reassessment been made in time; and each tract of real estate , and, as to
11personal property, each taxpayer, whose tax shall be determined by such
12reassessment to have been relatively too low,
shall be charged, in addition to all other
13taxes, a sum equal to the difference between the amount of taxes charged upon such
14unequal original assessment and the amount which would have been charged had
15such reassessment been made in time. The department of revenue, or its authorized
16agent, shall at any time have access to all assessment and tax rolls herein referred
17to for the purpose of assisting the local clerk and in order that the results of the
18reassessment may be carried into effect.
AB1048,61 19Section 61. 70.855 (1) (intro.) of the statutes is amended to read:
AB1048,22,2220 70.855 (1) Applicability. (intro.) The department of revenue shall assess real
21and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
22of the following apply:
AB1048,62 23Section 62. 70.855 (1) (a) of the statutes is amended to read:
AB1048,23,224 70.855 (1) (a) The property owner and the governing body of the municipality
25where the property is located submit a written request to the department on or before

1March 1 of the year of the assessment to have the department assess the property
2owner's real and personal commercial property located in the municipality.
AB1048,63 3Section 63. 70.855 (1) (b) of the statutes is amended to read:
AB1048,23,54 70.855 (1) (b) The written request submitted under par. (a) specifies the items
5of personal property and
parcels of real property for the department's assessment.
AB1048,64 6Section 64. 70.995 (1) (a) of the statutes is amended to read:
AB1048,23,217 70.995 (1) (a) In this section “manufacturing property" includes all lands,
8buildings, structures and other real property used in manufacturing, assembling,
9processing, fabricating, making, or milling tangible personal property for profit.
10Manufacturing property also includes warehouses, storage facilities , and office
11structures when the predominant use of the warehouses, storage facilities, or offices
12is in support of the manufacturing property, and all personal property owned or used
13by any person engaged in this state in any of the activities mentioned, and used in
14the activity, including raw materials, supplies, machinery, equipment, work in
15process and finished inventory when located at the site of the activity
.
16Establishments engaged in assembling component parts of manufactured products
17are considered manufacturing establishments if the new product is neither a
18structure nor other fixed improvement. Materials processed by a manufacturing
19establishment include products of agriculture, forestry, fishing, mining, and
20quarrying. For the purposes of this section, establishments which engage in mining
21metalliferous minerals are considered manufacturing establishments.
AB1048,65 22Section 65. 70.995 (1) (b) of the statutes is repealed.
AB1048,66 23Section 66. 70.995 (4) of the statutes is amended to read:
AB1048,24,1724 70.995 (4) Whenever real property or tangible personal property is used for
25one, or some combination, of the processes mentioned in sub. (3) and also for other

1purposes, the department of revenue, if satisfied that there is substantial use in one
2or some combination of such processes, may assess the property under this section.
3For all purposes of this section the department of revenue shall have sole discretion
4for the determination of what is substantial use and what description of real property
5or what unit of tangible personal property shall constitute “the property" to be
6included for assessment purposes, and, in connection herewith, the department may
7include in a real property unit, real property owned by different persons. Vacant
8property designed for use in manufacturing, assembling, processing, fabricating,
9making, or milling tangible property for profit may be assessed under this section or
10under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
11that determination. In those specific instances where a portion of a description of
12real property includes manufacturing property rented or leased and operated by a
13separate person which does not satisfy the substantial use qualification for the entire
14property, the local assessor shall assess the entire real property description and all
15personal property not exempt under s. 70.11 (27). The applicable portions of the
16standard manufacturing property report form under sub. (12) as they relate to
17manufacturing machinery and equipment shall be submitted by such person
.
AB1048,67 18Section 67 . 70.995 (5n) of the statutes is created to read:
AB1048,25,219 70.995 (5n) (a) If the department of revenue determines that an establishment
20is engaged in manufacturing, as defined in subs. (1), (2), and (3), the department may
21classify the establishment as manufacturing. The establishment shall submit a
22written request on or before July 1 of the year for which classification is desired, as
23provided under s. 71.07 (5n) (a) 9. c. or 71.28 (5n) (a) 9. c. Any establishment
24classified as manufacturing prior to January 1, 2022, is presumed to engaged in
25manufacturing, as defined in subs. (1), (2), and (3), any the department shall classify

1such establishments as manufacturing regardless of whether the establishment
2submits a request as provided in this paragraph.
AB1048,25,83 (b) The department may at any time investigate or audit requests submitted
4under par. (a) and may revoke a classification. A revocation under this paragraph
5may not apply retroactively, but shall take effect on the first day of the
6establishment's taxable year following the year in which the department issues a
7revocation. An establishment that submits a request under par. (a) shall notify the
8department within 60 days of any termination of manufacturing activity.
AB1048,25,179 (c) On or before December 31 of the year in which a request is timely submitted
10under par. (a), the department shall issue a notice of determination responding to the
11timely request. The department may, in its sole discretion, issue a notice of
12determination by December 31 for requests received after July 1 of the year in which
13classification is desired. The notice shall be in writing and shall be sent by 1st class
14mail or electronic mail. In addition, the notice shall specify that objections to the
15decision shall be filed with the state board of assessors no later than 60 days after
16the date of the notice, that a fee of $200 shall be paid when the objection is filed, and
17that the objection is not filed until the fee is paid.
AB1048,25,2318 (d) For purposes of this subsection, an objection is considered timely filed if
19received by the state board of assessors no later than 60 days after the date of the
20notice or sent to the state board of assessors by U.S. postal service certified mail in
21a properly addressed envelope, with postage paid, that is postmarked before
22midnight of the last day for filing. Neither the board nor the tax appeals commission
23may waive the requirement that objections be in writing.
AB1048,26,224 (e) The state board of assessors shall investigate any timely objection filed
25under par. (d) if the fee specified under par. (c) is paid. The board shall notify the

1person objecting or the person's agent of its determination by 1st class mail or
2electronic mail.
AB1048,26,83 (f) If a determination of the state board of assessors under par. (e) results in an
4establishment not being classified as manufacturing, the person having been
5notified of the determination shall be deemed to have accepted the determination
6unless the person files a petition for review with the clerk of the tax appeals
7commission, as provided under s. 73.01 (5) and the rules of practice of the tax appeals
8commission.
AB1048,68 9Section 68. 70.995 (7) (b) of the statutes is amended to read:
AB1048,26,1310 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
11workload permits and if in the department's judgment it is desirable, the department
12of revenue shall complete a field investigation or on-site appraisal at full value under
13ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB1048,69 14Section 69. 70.995 (8) (b) 1. of the statutes is amended to read:
AB1048,27,815 70.995 (8) (b) 1. The department of revenue shall annually notify each
16manufacturer assessed under this section and the municipality in which the
17manufacturing property is located of the full value of all real and personal property
18owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
19class mail or electronic mail. In addition, the notice shall specify that objections to
20valuation, amount, or taxability must be filed with the state board of assessors no
21later than 60 days after the date of the notice of assessment, that objections to a
22change from assessment under this section to assessment under s. 70.32 (1) must be
23filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
24or (d) must be paid and that the objection is not filed until the fee is paid. For
25purposes of this subdivision, an objection is considered timely filed if received by the

1state board of assessors no later than 60 days after the date of the notice or sent to
2the state board of assessors by certified mail in a properly addressed envelope, with
3postage paid, that is postmarked before midnight of the last day for filing. A
4statement shall be attached to the assessment roll indicating that the notices
5required by this section have been mailed and failure to receive the notice does not
6affect the validity of the assessments, the resulting tax on real or personal property,
7the procedures of the tax appeals commission or of the state board of assessors, or
8the enforcement of delinquent taxes by statutory means.
AB1048,70 9Section 70. 70.995 (12) (a) of the statutes is amended to read:
AB1048,28,610 70.995 (12) (a) The department of revenue shall prescribe a standard
11manufacturing property report form that shall be submitted annually for each real
12estate parcel and each personal property account on or before March 1 by all
13manufacturers whose property is assessed under this section. The report form shall
14contain all information considered necessary by the department and shall include,
15without limitation, income and operating statements, fixed asset schedules, and a
16report of new construction or demolition. Failure to submit the report shall result
17in denial of any right of redetermination by the state board of assessors or the tax
18appeals commission. If any property is omitted or understated in the assessment roll
19in any of the next 5 previous years, the assessor shall enter the value of the omitted
20or understated property once for each previous year of the omission or
21understatement. The assessor shall affix a just valuation to each entry for a former
22year as it should have been assessed according to the assessor's best judgment. Taxes
23shall be apportioned and collected on the tax roll for each entry, on the basis of the
24net tax rate for the year of the omission, taking into account credits under s. 79.10.
25In the case of omitted property, interest shall be added at the rate of 0.0267 percent

1per day for the period of time between the date when the form is required to be
2submitted and the date when the assessor affixes the just valuation. In the case of
3underpayments determined after an objection under s. 70.995 (8) (d), interest shall
4be added at the average annual discount interest rate determined by the last auction
5of 6-month U.S. treasury bills before the objection per day for the period of time
6between the date when the tax was due and the date when it is paid.
AB1048,71 7Section 71 . 70.995 (12r) of the statutes is repealed.
AB1048,72 8Section 72. 71.07 (5n) (a) 5. a. of the statutes is amended to read:
AB1048,28,159 71.07 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
10numerator of which is the average value of the claimant's real and personal land and
11depreciable
property assessed under s. 70.995, owned or rented and used in this state
12by the claimant during the taxable year to manufacture qualified production
13property, and the denominator of which is the average value of all the claimant's real
14and personal
land and depreciable property owned or rented during the taxable year
15and used by the claimant to manufacture qualified production property.
AB1048,73 16Section 73 . 71.07 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB1048,28,1817 71.07 (5n) (a) 9. (intro.) “Qualified production property" means either any of
18the following:
AB1048,74 19Section 74 . 71.07 (5n) (a) 9. a. of the statutes is amended to read:
AB1048,29,220 71.07 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
21by the claimant on property that is located in this state and assessed as
22manufacturing property under s. 70.995. Tangible personal property manufactured
23in this state may only be qualified production property if it is manufactured on
24property approved to be classified as manufacturing real property for purposes of s.

170.995, even if it is not eligible to be listed on the department's manufacturing roll
2until January 1 of the following year.
AB1048,75 3Section 75 . 71.07 (5n) (a) 9. c. of the statutes is created to read:
AB1048,29,134 71.07 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
5by the claimant at an establishment that is located in this state and classified as
6manufacturing under s. 70.995 (5n). A person wishing to classify the person's
7establishment as manufacturing under this subd. 9. c. shall file an application in the
8form and manner prescribed by the department no later than July 1 of the taxable
9year for which the person wishes to claim the credit under this subsection, pursuant
10to s. 70.995 (5n). The department shall make a determination and provide written
11notice by December 31 of the year in which the application is filed. A determination
12on the classification under this subd. 9. c. may be appealed as provided under s.
1370.995 (5n).
AB1048,76 14Section 76 . 71.07 (5n) (d) 2. of the statutes is amended to read:
AB1048,29,2315 71.07 (5n) (d) 2. For purposes of determining a claimant's eligible qualified
16production activities income under this subsection, the claimant shall multiply the
17claimant's qualified production activities income from property manufactured by the
18claimant by the manufacturing property factor and qualified production activities
19income from property produced, grown, or extracted by the claimant by the
20agriculture property factor. This subdivision does not apply if the claimant's entire
21qualified production activities income results from the sale of tangible personal
22property that was manufactured, produced, grown, or extracted wholly in this state
23by the claimant.
AB1048,77 24Section 77 . 71.07 (6e) (a) 5. of the statutes is amended to read:
AB1048,30,17
171.07 (6e) (a) 5. “Property taxes" means real and personal property taxes,
2exclusive of special assessments, delinquent interest, and charges for service, paid
3by a claimant, and the claimant's spouse if filing a joint return, on the eligible
4veteran's or unremarried surviving spouse's principal dwelling in this state during
5the taxable year for which credit under this subsection is claimed, less any property
6taxes paid which are properly includable as a trade or business expense under
7section 162 of the Internal Revenue Code. If the principal dwelling on which the
8taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
9in common or is owned by spouses as marital property, “property taxes" is that part
10of property taxes paid that reflects the ownership percentage of the claimant, except
11that this limitation does not apply to spouses who file a joint return. If the principal
12dwelling is sold during the taxable year, the “property taxes" for the seller and buyer
13shall be the amount of the tax prorated to each in the closing agreement pertaining
14to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
15between the seller and buyer in proportion to months of their respective ownership.
16“Property taxes" includes monthly municipal permit fees in respect to a principal
17dwelling collected under s. 66.0435 (3) (c).
AB1048,78 18Section 78. 71.07 (9) (a) 3. of the statutes is amended to read:
AB1048,31,819 71.07 (9) (a) 3. “Property taxes" means real and personal property taxes,
20exclusive of special assessments, delinquent interest and charges for service, paid by
21a claimant on the claimant's principal dwelling during the taxable year for which
22credit under this subsection is claimed, less any property taxes paid which are
23properly includable as a trade or business expense under section 162 of the Internal
24Revenue Code. If the principal dwelling on which the taxes were paid is owned by
252 or more persons or entities as joint tenants or tenants in common or is owned by

1spouses as marital property, “property taxes" is that part of property taxes paid that
2reflects the ownership percentage of the claimant. If the principal dwelling is sold
3during the taxable year the “property taxes" for the seller and buyer shall be the
4amount of the tax prorated to each in the closing agreement pertaining to the sale
5or, if not so provided for in the closing agreement, the tax shall be prorated between
6the seller and buyer in proportion to months of their respective ownership. “ Property
7taxes" includes monthly municipal permit fees in respect to a principal dwelling
8collected under s. 66.0435 (3) (c).
AB1048,79 9Section 79. 71.17 (2) of the statutes is amended to read:
AB1048,31,1710 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
11income taxes levied against the income of beneficiaries shall be a lien on that portion
12of the trust estate or interest therein from which the income taxed is derived, and
13such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
14same become delinquent. Every person who, as a fiduciary under the provisions of
15this subchapter, pays an income tax shall have all the rights and remedies of
16reimbursement for any taxes assessed against him or her or paid by him or her in
17such capacity, as provided in s. 70.19 (1) and (2), 2019 stats.
AB1048,80 18Section 80 . 71.28 (5n) (a) 5. a. of the statutes is amended to read:
AB1048,31,2519 71.28 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
20numerator of which is the average value of the claimant's real and personal land and
21depreciable
property assessed under s. 70.995, owned or rented and used in this state
22by the claimant during the taxable year to manufacture qualified production
23property, and the denominator of which is the average value of all the claimant's real
24and personal
land and depreciable property owned or rented during the taxable year
25and used by the claimant to manufacture qualified production property.
AB1048,81
1Section 81. 71.28 (5n) (a) 5. d. of the statutes is repealed.
AB1048,82 2Section 82 . 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB1048,32,43 71.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
4the following:
AB1048,83 5Section 83 . 71.28 (5n) (a) 9. a. of the statutes is amended to read:
AB1048,32,126 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
7by the claimant on property that is located in this state and assessed as
8manufacturing property under s. 70.995. Tangible personal property manufactured
9in this state may only be qualified production property if it is manufactured on
10property approved to be classified as manufacturing real property for purposes of s.
1170.995, even if it is not eligible to be listed on the department's manufacturing roll
12until January 1 of the following year.
AB1048,84 13Section 84 . 71.28 (5n) (a) 9. c. of the statutes is created to read:
AB1048,32,2314 71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
15by the claimant with an establishment that is located in this state and classified as
16manufacturing under s. 70.995 (5n). A person wishing to classify the person's
17establishment as manufacturing under this subd. 9. c. shall file an application in the
18form and manner prescribed by the department no later than July 1 of the taxable
19year for which the person wishes to claim the credit under this subsection, pursuant
20to s. 70.995 (5n). The department shall make a determination and provide written
21notice by December 31 of the year in which the application is filed. A determination
22on the classification under this subd. 9. c. may be appealed as provided under s.
2370.995 (5n).
AB1048,85 24Section 85 . 71.28 (5n) (d) 2. of the statutes is amended to read:
AB1048,33,9
171.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
2claimant's eligible qualified production activities income under this subsection, the
3claimant shall multiply the claimant's qualified production activities income from
4property manufactured by the claimant by the manufacturing property factor and
5qualified production activities income from property produced, grown, or extracted
6by the claimant by the agriculture property factor. This subdivision does not apply
7if the claimant's entire qualified production activities income results from the sale
8of tangible personal property that was manufactured, produced, grown, or extracted
9wholly in this state by the claimant.
AB1048,86 10Section 86 . 73.06 (3) of the statutes is amended to read:
AB1048,33,2211 73.06 (3) The department of revenue, through its supervisors of equalization,
12shall examine and test the work of assessors during the progress of their assessments
13and ascertain whether any of them is assessing property at other than full value or
14is omitting property subject to taxation from the roll. The department and such
15supervisors shall have the rights and powers of a local assessor for the examination
16of persons and property and for the discovery of property subject to taxation. If any
17property has been omitted or not assessed according to law, they shall bring the same
18to the attention of the local assessor of the proper district and if such local assessor
19shall neglect or refuse to correct the assessment they shall report the fact to the board
20of review. All disputes between the department, municipalities, and property owners
21about the taxability or value of the property under s. 70.995 (12r) shall be resolved
22by using the procedures under s. 70.995 (8).
AB1048,87 23Section 87. 74.05 (1) of the statutes is amended to read:
AB1048,34,224 74.05 (1) Definition. In this section, “error in the tax roll" means an error in
25the description of any real or personal property, in the identification of the owner or

1person to whom the property is assessed or in the amount of the tax or an error
2resulting from a palpably erroneous entry in the assessment roll.
AB1048,88 3Section 88. 74.09 (2) of the statutes is amended to read:
AB1048,34,64 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real
5and personal property tax bills. The form of the property tax bill shall be prescribed
6by the department of revenue and shall be uniform.
AB1048,89 7Section 89. 74.11 (4) of the statutes is repealed.
AB1048,90 8Section 90. 74.11 (6) (a) of the statutes is amended to read:
AB1048,34,119 74.11 (6) (a) Payments made on or before January 31 and payments of taxes
10on improvements on leased land that are assessed as personal property
shall be
11made to the taxation district treasurer.
AB1048,91 12Section 91. 74.11 (10) (a) 1. of the statutes is amended to read:
AB1048,34,1713 74.11 (10) (a) 1. If all special assessments, special charges, and special taxes
14and personal property taxes due under sub. (3) or (4) are not paid in full and received
15by the proper official on or before 5 working days after the due date, the amounts
16unpaid are delinquent as of the day after the due date of the first installment or of
17the lump-sum payment.
AB1048,92 18Section 92. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB1048,93 19Section 93. 74.11 (11) (b) of the statutes is repealed.
AB1048,94 20Section 94. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB1048,34,2421 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
22district treasurer or county treasurer receives a payment from a taxpayer which is
23not sufficient to pay all amounts due, the treasurer shall apply the payment to the
24amounts due, including interest and penalties, in the following order:
AB1048,95 25Section 95. 74.11 (12) (a) 1g. of the statutes is repealed.
AB1048,96
1Section 96. 74.11 (12) (b) of the statutes is amended to read:
AB1048,35,42 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
3purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
4under this section.
AB1048,97 5Section 97. 74.11 (12) (d) of the statutes is repealed.
AB1048,98 6Section 98. 74.12 (6) of the statutes is repealed.
AB1048,99 7Section 99. 74.12 (7) (a) of the statutes is amended to read:
AB1048,35,138 74.12 (7) (a) If the first installment of real property taxes, personal property
9taxes on improvements on leased land
or special assessments to which an
10installment option pertains is not received by the proper official on or before 5
11working days after the due date of January 31, the entire amount of the remaining
12unpaid taxes or special assessments to which an installment option pertains on that
13parcel is delinquent as of February 1.
AB1048,100 14Section 100. 74.12 (8) (a) of the statutes is amended to read:
AB1048,35,2115 74.12 (8) (a) If the 2nd or any subsequent installment payment of real property
16taxes, personal property taxes on improvements on leased land or special
17assessments to which an installment option pertains is not received by the proper
18official on or before 5 working days after the due date specified in the ordinance, the
19entire amount of the remaining unpaid taxes or special assessments to which an
20installment option pertains on that parcel is delinquent as of the first day of the
21month after the payment is due and interest and penalties are due under sub. (10).
AB1048,101 22Section 101. 74.12 (9) (a) of the statutes is amended to read:
AB1048,36,223 74.12 (9) (a) If all special assessments to which an installment option does not
24pertain, special charges, and special taxes and personal property taxes that are due
25under sub. (5) or (6) are not paid in full and received by the proper official on or before

15 working days after the due date of January 31, the amounts unpaid are delinquent
2as of February 1.
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