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SB623,7,2524 2. Off-premises advertising signs defined as personal property under s. 70.04
25(3).
SB623,8,1
13. Property assessed as real property under s. 70.17 (3).
SB623,8,22 4. Property subject to taxation under s. 76.025 (2).
SB623,8,53 (c) A taxing jurisdiction may include the most recent valuation of personal
4property described under par. (a) that is located in the taxing jurisdiction for
5purposes of complying with debt limitations applicable to the jurisdiction.
SB623,22 6Section 22. 70.13 (1) of the statutes is amended to read:
SB623,8,137 70.13 (1) All For assessments made before January 1, 2022, all personal
8property shall be assessed in the assessment district where the same is located or
9customarily kept except as otherwise specifically provided. Personal property in
10transit within the state on the first day of January shall be assessed in the district
11in which the same is intended to be kept or located, and personal property having no
12fixed location shall be assessed in the district where the owner or the person in charge
13or possession thereof resides, except as provided in sub. (5).
SB623,23 14Section 23. 70.13 (2) of the statutes is amended to read:
SB623,8,2115 70.13 (2) Saw For assessments made before January 1, 2022, saw logs or timber
16in transit, which are to be sawed or manufactured in any mill in this state, shall be
17deemed located and shall be assessed in the district in which such mill is located.
18Saw logs or timber shall be deemed in transit when the same are being transported
19either by water or rail, but when such logs or timber are banked, decked, piled or
20otherwise temporarily stored for transportation in any district, they shall be deemed
21located, and shall be assessed in such district.
SB623,24 22Section 24. 70.13 (3) of the statutes is amended to read:
SB623,9,1023 70.13 (3) On For assessments made before January 1, 2022, on or before the
24tenth day of January in each year the owner of logs or timber in transit shall furnish
25the assessor of the district in which the mill at which the logs or timber will be sawed

1or manufactured is located a verified statement of the amount, character and value
2of all the logs and timber in transit on the first day of January preceding, and the
3owner of the logs or timber shall furnish to the assessor of the district in which the
4logs and timber were located on the first day of January preceding, a like verified
5statement of the amount, character and value thereof. Any assessment made in
6accordance with the owner's statement shall be valid and binding on the owner
7notwithstanding any subsequent change as to the place where the same may be
8sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
9furnish the statement herein provided for, or shall intentionally make a false
10statement, that owner shall be subject to the penalties prescribed by s. 70.36.
SB623,25 11Section 25. 70.13 (7) of the statutes is amended to read:
SB623,9,2512 70.13 (7) Saw For assessments made before January 1, 2022, saw logs or timber
13removed from public lands during the year next preceding the first day of January
14or having been removed from such lands and in transit therefrom on the first day of
15January, shall be deemed located and assessed in the assessment district wherein
16such public lands are located and shall be assessed in no other assessment district.
17Saw logs or timber shall be deemed in transit when the same are being transported.
18On or before January 10 in each year the owner of such logs or timber shall furnish
19the assessor of the assessment district wherein they are assessable a verified
20statement of the amount, character and value of all such logs and timber. If the
21owner of any such logs or timber shall fail or refuse to furnish such statement or shall
22intentionally make a false statement, he or she is subject to the penalties prescribed
23by s. 70.36. This subsection shall supersede any provision of law in conflict
24therewith. The term “owner" as used in this subsection is deemed to mean the person
25owning the logs or timber at the time of severing. “Public lands" as used in this

1subsection shall mean lands owned by the United States of America, the state of
2Wisconsin or any political subdivision of this state.
SB623,26 3Section 26. 70.15 (2) of the statutes is amended to read:
SB623,10,154 70.15 (2) The owner of any steam vessel, barge, boat, or other water craft,
5hailing from any port of this state, “and so employed regularly in interstate traffic,"
6desiring to comply with the terms of this section, shall annually, on or before the first
7day of January, file with the clerk of such town, village, or city a verified statement,
8in writing, containing the name, port of hail, tonnage, and name of owner of such
9steam vessel, barge, boat, or other water craft, and shall thereupon pay into the said
10treasury of such town, village, or city a sum equal to one cent per net ton of the
11registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
12All vessels, boats, or other water craft not regularly employed in interstate traffic
13and all private yachts or pleasure boats belonging to inhabitants of this state,
14whether at home or abroad, shall be taxed as personal property for taxes levied before
15January 1, 2022
.
SB623,27 16Section 27. 70.17 (1) of the statutes is amended to read:
SB623,10,2517 70.17 (1) Real property shall be entered in the name of the owner, if known to
18the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
19without any name. The person holding the contract or certificate of sale of any real
20property contracted to be sold by the state, but not conveyed, shall be deemed the
21owner for such purpose. The undivided real estate of any deceased person may be
22entered to the heirs of such person without designating them by name. The real
23estate of an incorporated company shall be entered in the same manner as that of an
24individual. Improvements on leased lands may be assessed either as real property
25or personal property.
SB623,28
1Section 28. 70.17 (3) of the statutes is created to read:
SB623,11,32 70.17 (3) Beginning with the property tax assessments applicable to the
3January 1, 2022, assessment year, the following shall be assessed as real property:
SB623,11,54 (a) Manufactured and mobile homes under s. 70.043 (1) or (2), not otherwise
5exempt from taxation under this chapter.
SB623,11,66 (b) Advertising signs, buildings, improvements, and fixtures on leased lands.
SB623,11,107 (c) Buildings, improvements, and fixtures on exempt lands, not otherwise
8exempt from taxation under this chapter. The assessor may create an assessor's plat
9under s. 70.27 for the assessment of taxable buildings, improvements, and fixtures
10on land not subject to taxation.
SB623,11,1111 (d) Buildings, improvements, and fixtures on forest croplands.
SB623,11,1212 (e) Buildings, improvements, and fixtures on managed forest lands.
SB623,29 13Section 29. 70.174 of the statutes is amended to read:
SB623,11,18 1470.174 Improvements on government-owned land. Improvements made
15by any person on land within this state owned by the United States may shall be
16assessed either as real or personal property to the person making the same, if
17ascertainable, and otherwise to the occupant thereof or the person receiving benefits
18therefrom
as provided under s. 70.17 (3).
SB623,30 19Section 30. 70.18 of the statutes is amended to read:
SB623,12,7 2070.18 Personal property, to whom assessed. (1) Personal For assessments
21made before January 1, 2022, personal
property shall be assessed to the owner
22thereof, except that when it is in the charge or possession of some person other than
23the owner it may be assessed to the person so in charge or possession of the same.
24Telegraph and telephone poles, posts, railroad ties, lumber, and all other
25manufactured forest products shall be deemed to be in the charge or possession of the

1person in occupancy or possession of the premises upon which the same shall be
2stored or piled, and the same shall be assessed to such person, unless the owner or
3some other person residing in the same assessment district, shall be actually and
4actively in charge and possession thereof, in which case it shall be assessed to such
5resident owner or other person so in actual charge or possession; but nothing
6contained in this subsection shall affect or change the rules prescribed in s. 70.13
7respecting the district in which such property shall be assessed.
SB623,12,13 8(2) Goods For assessments made before January 1, 2022, goods, wares, and
9merchandise in storage in a commercial storage warehouse or on a public wharf shall
10be assessed to the owner thereof and not to the warehouse or public wharf, if the
11operator of the warehouse or public wharf furnishes to the assessor the names and
12addresses of the owners of all goods, wares, and merchandise not exempt from
13taxation.
SB623,31 14Section 31. 70.19 of the statutes is amended to read:
SB623,12,24 1570.19 Assessment, how made; liability and rights of representative. (1)
16When For assessments made before January 1, 2022, when personal property is
17assessed under s. 70.18 (1) to a person in charge or possession of the personal
18property other than the owner, the assessment of that personal property shall be
19entered upon the assessment roll separately from the assessment of that person's
20own personal property, adding to the person's name upon the tax roll words briefly
21indicating that the assessment is made to the person as the person in charge or
22possession of the property. The failure to enter the assessment separately or to
23indicate the representative capacity or other relationship of the person assessed
24shall not affect the validity of the assessment.
SB623,13,15
1(2) The For assessments made before January 1, 2022, the person assessed
2under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
3person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
4the owner of the property for the amount of the taxes; has a lien for that amount upon
5the property with the rights and remedies for the preservation and enforcement of
6that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
7the property until the owner of the property pays the tax on the property or
8reimburses the person assessed for the tax. The lien and right of possession relate
9back and exist from the time that the assessment is made, but may be released and
10discharged by giving to the person assessed such undertaking or other indemnity as
11the person accepts or by giving the person assessed a bond in the amount and with
12the sureties as is directed and approved by the circuit court of the county in which
13the property is assessed, upon 8 days' notice to the person assessed. The bond shall
14be conditioned to hold the person assessed free and harmless from all costs, expense,
15liability, or damage by reason of the assessment.
SB623,32 16Section 32. 70.20 of the statutes is amended to read:
SB623,14,5 1770.20 Owner's liability when personalty assessed to another; action to
18collect.
(1) When For assessments made before January 1, 2022, when personal
19property shall be assessed to some person in charge or possession thereof, other than
20the owner, such owner as well as the person so in charge or possession shall be liable
21for the taxes levied pursuant to such assessment; and the liability of such owner may
22be enforced in a personal action as for a debt. Such action may be brought in the name
23of the town, city or village in which such assessment was made, if commenced before
24the time fixed by law for the return of delinquent taxes, by direction of the treasurer
25or tax collector of such town, city or village. If commenced after such a return, it shall

1be brought in the name of the county or other municipality to the treasurer or other
2officer of which such return shall be made, by direction of such treasurer or other
3officer. Such action may be brought in any court of this state having jurisdiction of
4the amount involved and in which jurisdiction may be obtained of the person of such
5owner or by attachment of the property of such owner.
SB623,14,15 6(2) The For assessments made before January 1, 2022, the remedy of
7attachment may be allowed in such action upon filing an affidavit of the officer by
8whose direction such action shall be brought, showing the assessment of such
9property in the assessment district, the amount of tax levied pursuant thereto, that
10the defendant was the owner of such property at the time as of which the assessment
11thereof was made, and that such tax remains unpaid in whole or in part, and the
12amount remaining unpaid. The proceedings in such actions and for enforcement of
13the judgment obtained therein shall be the same as in ordinary actions for debt as
14near as may be, but no property shall be exempt from attachment or execution issued
15upon a judgment against the defendant in such action.
SB623,15,2 16(3) The For assessments made before January 1, 2022 and taxes levied before
17January 1, 2022, the
assessment and tax rolls in which such assessment and tax
18shall be entered shall be prima facie evidence of such assessment and tax and of the
19justice and regularity thereof; and the same, with proof of the ownership of such
20property by the defendant at the time as of which the assessment was made and of
21the nonpayment of such tax, shall be sufficient to establish the liability of the
22defendant. Such liability shall not be affected and such action shall not be defeated
23by any omission or irregularity in the assessment or tax proceedings not affecting the
24substantial justice and equity of the tax. The provisions of this section shall not

1impair or affect the remedies given by other provisions of law for the collection or
2enforcement of such tax against the person to whom the property was assessed.
SB623,33 3Section 33. 70.21 (1) of the statutes is amended to read:
SB623,15,84 70.21 (1) Except For assessments made before January 1, 2022, except as
5provided in sub. (2), the personal property of a partnership may be assessed in the
6names of the persons composing the partnership, so far as known or in the firm name
7or title under which the partnership business is conducted, and each partner shall
8be liable for the taxes levied on the partnership's personal property.
SB623,34 9Section 34. 70.21 (1m) (intro.) of the statutes is amended to read:
SB623,15,1210 70.21 (1m) (intro.) Undistributed For assessments made before January 1,
112022, undistributed
personal property belonging to the estate of a decedent shall be
12assessed as follows:
SB623,35 13Section 35. 70.21 (2) of the statutes is amended to read:
SB623,15,1714 70.21 (2) The For assessments made before January 1, 2022, the personal
15property of a limited liability partnership shall be assessed in the name of the
16partnership, and each partner shall be liable for the taxes levied thereon only to the
17extent permitted under s. 178.0306.
SB623,36 18Section 36. 70.22 (1) of the statutes is amended to read:
SB623,16,519 70.22 (1) In For assessments made before January 1, 2022, in case one or more
20of 2 or more personal representatives or trustees of the estate of a decedent who died
21domiciled in this state are not residents of the state, the taxable personal property
22belonging to the estate shall be assessed to the personal representatives or trustees
23residing in this state. In case there are 2 or more personal representatives or trustees
24of the same estate residing in this state, but in different taxation districts, the
25assessment of the taxable personal property belonging to the estate shall be in the

1names of all of the personal representatives or trustees of the estate residing in this
2state. In case no personal representative or trustee resides in this state, the taxable
3personal property belonging to the estate may be assessed in the name of the
4personal representative or trustee, or in the names of all of the personal
5representatives or trustees if there are more than one, or in the name of the estate.
SB623,37 6Section 37. 70.22 (2) (a) of the statutes is amended to read:
SB623,16,117 70.22 (2) (a) The For taxes levied before January 1, 2022, the taxes imposed
8pursuant to an assessment under sub. (1) may be enforced as a claim against the
9estate, upon presentation of a claim for the taxes by the treasurer of the taxation
10district to the court in which the proceedings for the probate of the estate are
11pending. Upon due proof, the court shall allow and order the claim to be paid.
SB623,38 12Section 38. 70.27 (1) of the statutes is amended to read:
SB623,17,1013 70.27 (1) Who may order. Whenever any area of platted or unplatted land is
14or land and the buildings, improvements, and fixtures on that land are owned by 2
15or more persons in severalty, and when in the judgment of the governing body having
16jurisdiction, the description of one or more of the different parcels thereof cannot be
17made sufficiently certain and accurate for the purposes of assessment, taxation, or
18tax title procedures without noting the correct metes and bounds of the same, or
19when such gross errors exist in lot measurements or locations that difficulty is
20encountered in locating new structures, public utilities, or streets, such governing
21body may cause a plat to be made for such purposes. Such plat shall be called
22“assessor's plat," and shall plainly define the applicable boundary of each parcel,
23building, improvement, and fixture, and each street, alley, lane, or roadway, or
24dedication to public or special use, as such is evidenced by the records of the register
25of deeds or a court of record. Such plats in cities may be ordered by the city council,

1in villages by the village board, in towns by the town board , or the county board. A
2plat or part of a plat included in an assessor's plat shall be deemed vacated to the
3extent it is included in or altered by an assessor's plat. The actual and necessary
4costs and expenses of making assessors' plats shall be paid out of the treasury of the
5city, village, town, or county whose governing body ordered the plat, and all or any
6part of such cost may be charged to the land property, without inclusion of
7improvements, so platted in the proportion that the last assessed valuation of each
8parcel bears to the last assessed total valuation of all lands property included in the
9assessor's plat, and collected as a special assessment on such land property, as
10provided by s. 66.0703.
SB623,39 11Section 39. 70.27 (3) (a) of the statutes is amended to read:
SB623,18,212 70.27 (3) (a) Reference to any land, or land and the buildings, improvements,
13and fixtures on that land
as it the reference appears on a recorded assessor's plat is
14deemed sufficient for purposes of assessment and taxation. Conveyance may be
15made by reference to such plat and shall be as effective to pass title to the land so
16described as it would be if the same premises had been described by metes and
17bounds. Such plat or record thereof shall be received in evidence in all courts and
18places as correctly describing the several parcels of land or land and the buildings,
19improvements, and fixtures on that land
therein designated. After an assessor's plat
20has been made and recorded with the register of deeds as provided by this section,
21all conveyances of lands or land and the buildings, improvements, and fixtures on
22that land
included in such assessor's plat shall be by reference to such plat. Any
23instrument dated and acknowledged after September 1, 1955, purporting to convey,
24mortgage, or otherwise give notice of an interest in land or land and the buildings,

1improvements, and fixtures on that land
that is within or part of an assessor's plat
2shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
SB623,40 3Section 40. 70.27 (4) of the statutes is amended to read:
SB623,18,164 70.27 (4) Amendments. Amendments or corrections to an assessor's plat may
5be made at any time by the governing body by recording with the register of deeds
6a plat of the area affected by such amendment or correction, made and authenticated
7as provided by this section. It shall not be necessary to refer to any amendment of
8the plat, but all assessments or instruments wherein any parcel of land is or land and
9the buildings, improvements, and fixtures on that land are
described as being in an
10assessor's plat, shall be construed to mean the assessor's plat of lands or land and
11the buildings, improvements, and fixtures on that land
with its amendments or
12corrections as it stood on the date of making such assessment or instrument, or such
13plats may be identified by number. This subsection does not prohibit the division of
14lands or land and the buildings, improvements, and fixtures on that land that are
15included in an assessor's plat by subdivision plat, as provided in s. 236.03, or by
16certified survey map, as provided in s. 236.34.
SB623,41 17Section 41. 70.27 (5) of the statutes is amended to read:
SB623,19,2218 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall be a
19professional land surveyor licensed under ch. 443 and shall survey and lay out the
20boundaries of each parcel, building, improvement, fixture, street, alley, lane,
21roadway, or dedication to public or private use, according to the records of the register
22of deeds, and whatever evidence that may be available to show the intent of the buyer
23and seller, in the chronological order of their conveyance or dedication, and set
24temporary monuments to show the results of such survey which shall be made
25permanent upon recording of the plat as provided for in this section. The map shall

1be at a scale of not more than 100 feet per inch, unless waived in writing by the
2department of administration under s. 236.20 (2) (L). The owners of record of lands
3or the land and the buildings, improvements, and fixtures on that land in the plat
4shall be notified by certified letter mailed to their last-known addresses, in order
5that they shall have opportunity to examine the map, view the temporary
6monuments, and make known any disagreement with the boundaries as shown by
7the temporary monuments. It is the duty of the professional land surveyor making
8the plat to reconcile any discrepancies that may be revealed so that the plat as
9certified to the governing body is in conformity with the records of the register of
10deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
11evidenced on the ground, are mutually agreed to in writing by the owners of record,
12those lines shall be the true boundaries for all purposes thereafter, even though they
13may vary from the metes and bounds descriptions previously of record. Such written
14agreements shall be recorded in the office of the register of deeds. On every assessor's
15plat, as certified to the governing body, shall appear the document number of the
16record and, if given on the record, the volume and page where the record is recorded
17for the record that contains the metes and bounds description of each parcel, as
18recorded in the office of the register of deeds, which shall be identified with the
19number by which such parcel is designated on the plat, except that a lot that has been
20conveyed or otherwise acquired but upon which no deed is recorded in the office of
21register of deeds may be shown on an assessor's plat and when so shown shall contain
22a full metes and bounds description.
SB623,42 23Section 42. 70.27 (7) (b) of the statutes is amended to read:
SB623,20,424 70.27 (7) (b) A clear and concise description of the land or the land and the
25buildings, improvements, and fixtures on that land
so surveyed and mapped, by

1government lot, quarter quarter-section, township, range and county, or if located
2in a city or village or platted area, then according to the plat; otherwise by metes and
3bounds beginning with some corner marked and established in the United States
4land survey.
SB623,43 5Section 43. 70.29 of the statutes is amended to read:
SB623,20,14 670.29 Personalty, how entered. The For assessments made before January
71, 2022, the
assessor shall place in one distinct and continuous part of the assessment
8roll all the names of persons assessed for personal property, with a statement of such
9property in each village in the assessor's assessment district, and foot up the
10valuation thereof separately; otherwise the assessor shall arrange all names of
11persons assessed for personal property on the roll alphabetically so far as convenient.
12The assessor shall also place upon the assessment roll, in a separate column and
13opposite the name of each person assessed for personal property, the number of the
14school district in which such personal property is subject to taxation.
SB623,44 15Section 44. 70.30 (intro.) of the statutes is amended to read:
SB623,20,21 1670.30 Aggregate values. (intro.) Every For assessments made before
17January 1, 2022, every
assessor shall ascertain and set down in separate columns
18prepared for that purpose on the assessment roll and opposite to the names of all
19persons assessed for personal property the number and value of the following named
20items of personal property assessed to such person, which shall constitute the
21assessed valuation of the several items of property therein described, to wit:
SB623,45 22Section 45. 70.34 of the statutes is amended to read:
SB623,21,9 2370.34 Personalty. All For assessments made before January 1, 2022, all
24articles of personal property shall, as far as practicable, be valued by the assessor
25upon actual view at their true cash value; and after arriving at the total valuation

1of all articles of personal property which the assessor shall be able to discover as
2belonging to any person, if the assessor has reason to believe that such person has
3other personal property or any other thing of value liable to taxation, the assessor
4shall add to such aggregate valuation of personal property an amount which, in the
5assessor's judgment, will render such aggregate valuation a just and equitable
6valuation of all the personal property liable to taxation belonging to such person. In
7carrying out the duties imposed on the assessor by this section, the assessor shall act
8in the manner specified in the Wisconsin property assessment manual provided
9under s. 73.03 (2a).
SB623,46 10Section 46. 70.345 of the statutes is amended to read:
SB623,21,18 1170.345 Legislative intent; department of revenue to supply
12information.
The For assessments made before January 1, 2022, the assessor shall
13exercise particular care so that personal property as a class on the assessment rolls
14bears the same relation to statutory value as real property as a class. To assist the
15assessor in determining the true relationship between real estate and personal
16property the department of revenue shall make available to local assessors
17information including figures indicating the relationship between personal property
18and real property on the last assessment rolls.
SB623,47 19Section 47. 70.35 (1) of the statutes is amended to read:
SB623,22,420 70.35 (1) To For assessments made before January 1, 2022, to determine the
21amount and value of any personal property for which any person, firm, or corporation
22should be assessed, any assessor may examine such person or the managing agent
23or officer of any firm or corporation under oath as to all such items of personal
24property, the taxable value thereof as defined in s. 70.34 if the property is taxable.
25In the alternative the assessor may require such person, firm, or corporation to

1submit a return of such personal property and of the taxable value thereof. There
2shall be annexed to such return the declaration of such person or of the managing
3agent or officer of such firm or corporation that the statements therein contained are
4true.
SB623,48 5Section 48. 70.35 (2) of the statutes is amended to read:
SB623,22,166 70.35 (2) The For assessments made before January 1, 2022, the return shall
7be made and all the information therein requested given by such person on a form
8prescribed by the assessor with the approval of the department of revenue which
9shall provide suitable schedules for such information bearing on value as the
10department deems necessary to enable the assessor to determine the true cash value
11of the taxable personal property that is owned or in the possession of such person on
12January 1 as provided in s. 70.10. The return may contain methods of deriving
13assessable values from book values and for the conversion of book values to present
14values, and a statement as to the accounting method used. No person shall be
15required to take detailed physical inventory for the purpose of making the return
16required by this section.
SB623,49 17Section 49. 70.35 (3) of the statutes is amended to read:
SB623,22,2518 70.35 (3) Each For assessments made before January 1, 2022, each return shall
19be filed with the assessor on or before March 1 of the year in which the assessment
20provided by s. 70.10 is made. The assessor, for good cause, may allow a reasonable
21extension of time for filing the return. All returns filed under this section shall be
22the confidential records of the assessor's office, except that the returns shall be
23available for use before the board of review as provided in this chapter. No return
24required under this section is controlling on the assessor in any respect in the
25assessment of any property.
SB623,50
1Section 50. 70.35 (4) of the statutes is amended to read:
SB623,23,82 70.35 (4) Any For assessments made before January 1, 2022, any person, firm
3or corporation who refuses to so testify or who fails, neglects or refuses to make and
4file the return of personal property required by this section shall be denied any right
5of abatement by the board of review on account of the assessment of such personal
6property unless such person, firm, or corporation shall make such return to such
7board of review together with a statement of the reasons for the failure to make and
8file the return in the manner and form required by this section.
SB623,51 9Section 51. 70.35 (5) of the statutes is amended to read:
SB623,23,1310 70.35 (5) In For assessments made before January 1, 2022, in the event that
11the assessor or the board of review should desire further evidence they may call upon
12other persons as witnesses to give evidence under oath as to the items and value of
13the personal property of any such person, firm or corporation.
SB623,52 14Section 52. 70.36 (1) of the statutes is amended to read:
SB623,23,2415 70.36 (1) Any For assessments made before January 1, 2022, any person in this
16state owning or holding any personal property that is subject to assessment,
17individually or as agent, trustee, guardian, personal representative, assignee, or
18receiver or in some other representative capacity, who intentionally makes a false
19statement to the assessor of that person's assessment district or to the board of
20review of the assessment district with respect to the property, or who omits any
21property from any return required to be made under s. 70.35, with the intent of
22avoiding the payment of the just and proportionate taxes on the property, shall forfeit
23the sum of $10 for every $100 or major fraction of $100 so withheld from the
24knowledge of the assessor or board of review.
SB623,53 25Section 53. 70.36 (2) of the statutes is amended to read:
SB623,24,9
170.36 (2) It For assessments made before January 1, 2022, it is hereby made
2the duty of the district attorney of any county, upon complaint made to the district
3attorney by the assessor or by a member of the board of review of the assessment
4district in which it is alleged that property has been so withheld from the knowledge
5of such assessor or board of review, or not included in any return required by s. 70.35,
6to investigate the case forthwith and bring an action in the name of the state against
7the person, firm or corporation so complained of. All forfeitures collected under the
8provisions of this section shall be paid into the treasury of the taxation district in
9which such property had its situs for taxation.
SB623,54 10Section 54. 70.43 (2) of the statutes is amended to read:
SB623,24,1711 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
12of real estate or an item of personal property for personal property assessments made
13before January 1, 2022,
that results in the tract or property having an inaccurate
14assessment for the preceding year, the assessor shall correct that error by adding to
15or subtracting from the assessment for the preceding year. The result shall be the
16true assessed value of the property for the preceding year. The assessor shall make
17a marginal note of the correction on that year's assessment roll.
SB623,55 18Section 55. 70.44 (1) of the statutes is amended to read:
SB623,25,319 70.44 (1) Real or personal property omitted from assessment in any of the 2
20next previous years or personal property assessments made before January 1, 2022
21and omitted from any of the 2 next previous years
, unless previously reassessed for
22the same year or years, shall be entered once additionally for each previous year of
23such omission, designating each such additional entry as omitted for the year of
24omission and affixing a just valuation to each entry for a former year as the same
25should then have been assessed according to the assessor's best judgment, and taxes

1shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on
2the tax roll for such entry. This section shall not apply to manufacturing property
3assessed by the department of revenue under s. 70.995.
SB623,56 4Section 56. 70.47 (7) (aa) of the statutes is amended to read:
SB623,25,95 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
6to testify to the board by telephone or to contest the amount of any assessment of real
7or personal property
if the person has refused a reasonable written request by
8certified mail of the assessor to enter onto property to conduct an exterior view of the
9real or personal property being assessed.
SB623,57 10Section 57. 70.49 (2) of the statutes is amended to read:
SB623,25,1511 70.49 (2) The value of all real and personal property entered into the
12assessment roll to which such affidavit is attached by the assessor shall, in all actions
13and proceedings involving such values, be presumptive evidence that all such
14properties have been justly and equitably assessed in proper relationship to each
15other.
SB623,58 16Section 58. 70.50 of the statutes is amended to read:
SB623,25,25 1770.50 Delivery of roll. Except in counties that have a county assessment
18system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
19a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
20in May, deliver the completed assessment roll and all the sworn statements and
21valuations of personal property
to the clerk of the town, city , or village, who shall file
22and preserve them in the clerk's office. On or before the first Monday in April, a
23county assessor under s. 70.99 shall deliver the completed assessment roll and all
24sworn statements and valuations of personal property to the clerks of the towns,
25cities, and villages in the county, who shall file and preserve them in the clerk's office.
SB623,59
1Section 59. 70.52 of the statutes is amended to read:
SB623,26,13 270.52 Clerks to examine and correct rolls. Each city, village, and town
3clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
4shall correct all double assessments, imperfect descriptions, and other errors
5apparent on the roll, and correct the value of parcels of real property not liable to
6taxation. The clerk shall add to the roll any parcel of real property not listed on the
7assessment roll or item of personal property omitted from the roll and immediately
8notify the assessors of the additions and omissions. The assessors shall immediately
9view and value the omitted property and certify the valuation to the clerk. The clerk
10shall enter the valuation and property classification on the roll, and the valuation
11shall be final. To enable the clerk to properly correct defective descriptions, the clerk
12may request aid, when necessary, from the county surveyor, whose fees for the
13services rendered shall be paid by the city, village, or town.
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