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AB191-ASA1,10,24 570.84 Inequalities may be corrected in subsequent year. If any such
6reassessment cannot be completed in time to take the place of the original
7assessment made in such district for said year, the clerk of the district shall levy and
8apportion the taxes for that year upon the basis of the original assessment roll, and
9when the reassessment is completed the inequalities in the taxes levied under the
10original assessment shall be remedied and compensated in the levy and
11apportionment of taxes in such district next following the completion of said
12reassessment in the following manner: Each tract of real estate , and, as to personal
13property, each taxpayer, whose tax shall be determined by such reassessment to have
14been relatively too high,
shall be credited a sum equal to the amount of taxes charged
15on the original assessment in excess of the amount which would have been charged
16had such reassessment been made in time; and each tract of real estate , and, as to
17personal property, each taxpayer, whose tax shall be determined by such
18reassessment to have been relatively too low,
shall be charged, in addition to all other
19taxes, a sum equal to the difference between the amount of taxes charged upon such
20unequal original assessment and the amount which would have been charged had
21such reassessment been made in time. The department of revenue, or its authorized
22agent, shall at any time have access to all assessment and tax rolls herein referred
23to for the purpose of assisting the local clerk and in order that the results of the
24reassessment may be carried into effect.
AB191-ASA1,47 25Section 47. 70.855 (1) (intro.) of the statutes is amended to read:
AB191-ASA1,11,3
170.855 (1) Applicability. (intro.) The department of revenue shall assess real
2and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
3of the following apply:
AB191-ASA1,48 4Section 48. 70.855 (1) (a) of the statutes is amended to read:
AB191-ASA1,11,85 70.855 (1) (a) The property owner and the governing body of the municipality
6where the property is located submit a written request to the department on or before
7March 1 of the year of the assessment to have the department assess the property
8owner's real and personal commercial property located in the municipality.
AB191-ASA1,49 9Section 49. 70.855 (1) (b) of the statutes is amended to read:
AB191-ASA1,11,1110 70.855 (1) (b) The written request submitted under par. (a) specifies the items
11of personal property and
parcels of real property for the department's assessment.
AB191-ASA1,50 12Section 50. 70.995 (1) (a) of the statutes is amended to read:
AB191-ASA1,12,213 70.995 (1) (a) In this section “manufacturing property" includes all lands,
14buildings, structures and other real property used in manufacturing, assembling,
15processing, fabricating, making, or milling tangible personal property for profit.
16Manufacturing property also includes warehouses, storage facilities , and office
17structures when the predominant use of the warehouses, storage facilities, or offices
18is in support of the manufacturing property, and all personal property owned or used
19by any person engaged in this state in any of the activities mentioned, and used in
20the activity, including raw materials, supplies, machinery, equipment, work in
21process and finished inventory when located at the site of the activity
.
22Establishments engaged in assembling component parts of manufactured products
23are considered manufacturing establishments if the new product is neither a
24structure nor other fixed improvement. Materials processed by a manufacturing
25establishment include products of agriculture, forestry, fishing, mining, and

1quarrying. For the purposes of this section, establishments which engage in mining
2metalliferous minerals are considered manufacturing establishments.
AB191-ASA1,51 3Section 51. 70.995 (1) (b) of the statutes is amended to read:
AB191-ASA1,12,94 70.995 (1) (b) Materials used by a manufacturing establishment may be
5purchased directly from producers, obtained through customary trade channels or
6secured without recourse to the market by transfer from one establishment to
7another under the same ownership.
Manufacturing production is usually carried on
8for the wholesale market, for interplant transfer or to order for industrial users
9rather than for direct sale to a domestic consumer.
AB191-ASA1,52 10Section 52. 70.995 (4) of the statutes is amended to read:
AB191-ASA1,13,411 70.995 (4) Whenever real property or tangible personal property is used for
12one, or some combination, of the processes mentioned in sub. (3) and also for other
13purposes, the department of revenue, if satisfied that there is substantial use in one
14or some combination of such processes, may assess the property under this section.
15For all purposes of this section the department of revenue shall have sole discretion
16for the determination of what is substantial use and what description of real property
17or what unit of tangible personal property shall constitute “the property" to be
18included for assessment purposes, and, in connection herewith, the department may
19include in a real property unit, real property owned by different persons. Vacant
20property designed for use in manufacturing, assembling, processing, fabricating,
21making, or milling tangible property for profit may be assessed under this section or
22under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
23that determination. In those specific instances where a portion of a description of
24real property includes manufacturing property rented or leased and operated by a
25separate person which does not satisfy the substantial use qualification for the entire

1property, the local assessor shall assess the entire real property description and all
2personal property not exempt under s. 70.11 (27)
. The applicable portions of the
3standard manufacturing property report form under sub. (12) as they relate to
4manufacturing machinery and equipment shall be submitted by such person.
AB191-ASA1,53 5Section 53. 70.995 (7) (b) of the statutes is amended to read:
AB191-ASA1,13,96 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
7workload permits and if in the department's judgment it is desirable, the department
8of revenue shall complete a field investigation or on-site appraisal at full value under
9ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB191-ASA1,54 10Section 54. 70.995 (8) (b) 1. of the statutes is amended to read:
AB191-ASA1,14,411 70.995 (8) (b) 1. The department of revenue shall annually notify each
12manufacturer assessed under this section and the municipality in which the
13manufacturing property is located of the full value of all real and personal property
14owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
15class mail or electronic mail. In addition, the notice shall specify that objections to
16valuation, amount, or taxability must be filed with the state board of assessors no
17later than 60 days after the date of the notice of assessment, that objections to a
18change from assessment under this section to assessment under s. 70.32 (1) must be
19filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
20or (d) must be paid and that the objection is not filed until the fee is paid. For
21purposes of this subdivision, an objection is considered timely filed if received by the
22state board of assessors no later than 60 days after the date of the notice or sent to
23the state board of assessors by certified mail in a properly addressed envelope, with
24postage paid, that is postmarked before midnight of the last day for filing. A
25statement shall be attached to the assessment roll indicating that the notices

1required by this section have been mailed and failure to receive the notice does not
2affect the validity of the assessments, the resulting tax on real or personal property,
3the procedures of the tax appeals commission or of the state board of assessors, or
4the enforcement of delinquent taxes by statutory means.
AB191-ASA1,55 5Section 55. 70.995 (12) (a) of the statutes is amended to read:
AB191-ASA1,15,26 70.995 (12) (a) The department of revenue shall prescribe a standard
7manufacturing property report form that shall be submitted annually for each real
8estate parcel and each personal property account on or before March 1 by all
9manufacturers whose property is assessed under this section. The report form shall
10contain all information considered necessary by the department and shall include,
11without limitation, income and operating statements, fixed asset schedules, and a
12report of new construction or demolition. Failure to submit the report shall result
13in denial of any right of redetermination by the state board of assessors or the tax
14appeals commission. If any property is omitted or understated in the assessment roll
15in any of the next 5 previous years, the assessor shall enter the value of the omitted
16or understated property once for each previous year of the omission or
17understatement. The assessor shall affix a just valuation to each entry for a former
18year as it should have been assessed according to the assessor's best judgment. Taxes
19shall be apportioned and collected on the tax roll for each entry, on the basis of the
20net tax rate for the year of the omission, taking into account credits under s. 79.10.
21In the case of omitted property, interest shall be added at the rate of 0.0267 percent
22per day for the period of time between the date when the form is required to be
23submitted and the date when the assessor affixes the just valuation. In the case of
24underpayments determined after an objection under s. 70.995 (8) (d), interest shall
25be added at the average annual discount interest rate determined by the last auction

1of 6-month U.S. treasury bills before the objection per day for the period of time
2between the date when the tax was due and the date when it is paid.
AB191-ASA1,56 3Section 56. 71.17 (2) of the statutes is amended to read:
AB191-ASA1,15,114 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.
AB191-ASA1,57 12Section 57. 74.05 (1) of the statutes is amended to read:
AB191-ASA1,15,1613 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.
AB191-ASA1,58 17Section 58. 74.09 (2) of the statutes is amended to read:
AB191-ASA1,15,2018 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.
AB191-ASA1,59 21Section 59. 74.11 (4) of the statutes is repealed.
AB191-ASA1,60 22Section 60. 74.11 (6) (a) of the statutes is amended to read:
AB191-ASA1,15,2523 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.
AB191-ASA1,61
1Section 61. 74.11 (10) (a) 1. of the statutes is amended to read:
AB191-ASA1,16,62 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.
AB191-ASA1,62 7Section 62. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB191-ASA1,63 8Section 63. 74.11 (11) (b) of the statutes is repealed.
AB191-ASA1,64 9Section 64. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB191-ASA1,16,1310 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:
AB191-ASA1,65 14Section 65. 74.11 (12) (a) 1g. of the statutes is repealed.
AB191-ASA1,66 15Section 66. 74.11 (12) (b) of the statutes is amended to read:
AB191-ASA1,16,1816 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.
AB191-ASA1,67 19Section 67. 74.11 (12) (d) of the statutes is repealed.
AB191-ASA1,68 20Section 68. 74.12 (6) of the statutes is repealed.
AB191-ASA1,69 21Section 69. 74.12 (7) (a) of the statutes is amended to read:
AB191-ASA1,17,222 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.
AB191-ASA1,70 3Section 70. 74.12 (8) (a) of the statutes is amended to read:
AB191-ASA1,17,104 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).
AB191-ASA1,71 11Section 71. 74.12 (9) (a) of the statutes is amended to read:
AB191-ASA1,17,1612 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.
AB191-ASA1,72 17Section 72. 74.12 (10) (a) of the statutes is amended to read:
AB191-ASA1,17,2218 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.
AB191-ASA1,73 23Section 73. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB191-ASA1,18,224 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:
AB191-ASA1,74 3Section 74. 74.12 (11) (a) 1g. of the statutes is repealed.
AB191-ASA1,75 4Section 75. 74.12 (11) (b) of the statutes is amended to read:
AB191-ASA1,18,75 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.
AB191-ASA1,76 8Section 76. 74.12 (11) (d) of the statutes is repealed.
AB191-ASA1,77 9Section 77. 74.29 (2) of the statutes is amended to read:
AB191-ASA1,18,1710 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.
AB191-ASA1,78 18Section 78. 74.30 (1) (i) of the statutes is repealed.
AB191-ASA1,79 19Section 79. 74.30 (1m) of the statutes is amended to read:
AB191-ASA1,18,2220 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).
AB191-ASA1,80 23Section 80. 74.42 of the statutes is repealed.
AB191-ASA1,81 24Section 81. 74.47 (3) (e) of the statutes is repealed.
AB191-ASA1,82 25Section 82. 74.55 of the statutes is repealed.
AB191-ASA1,83
1Section 83. 74.83 of the statutes is amended to read:
AB191-ASA1,19,10 274.83 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.
AB191-ASA1,84 11Section 84. 74.87 (3) of the statutes is amended to read:
AB191-ASA1,19,2212 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.
AB191-ASA1,85 23Section 85. 76.69 of the statutes is repealed.
AB191-ASA1,86 24Section 86. 77.84 (1) of the statutes is amended to read:
AB191-ASA1,20,8
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.
AB191-ASA1,87 9Section 87. 174.065 (3) of the statutes is amended to read:
AB191-ASA1,20,1410 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
.
AB191-ASA1,88 15Section 88. 815.18 (3) (intro.) of the statutes is amended to read:
AB191-ASA1,20,1816 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):
AB191-ASA1,89 19Section 89 . 978.05 (6) (a) of the statutes is amended to read:
AB191-ASA1,21,720 978.05 (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.
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