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AB245-ASA1,11,1210 (f) “Public works project” means a federal, state, county, or municipal project
11that involves the construction, maintenance, or repair of a public transportation
12facility or other public infrastructure and in which nonmetallic minerals are used.
AB245-ASA1,11,1613 (g) “Quarry” means the surface area from which nonmetallic minerals,
14including soil, clay, sand, gravel, and construction aggregate, that are used primarily
15for a public works project or a private construction or transportation project are
16extracted and processed.
AB245-ASA1,11,1917 (h) “Quarry operations” means the extraction and processing of minerals at a
18quarry and all related activities, including blasting, vehicle and equipment access
19to the quarry, and loading and hauling of material to and from the quarry.
AB245-ASA1,11,23 20(2m) Effective dates of certain ordinances. For purposes of sub. (3) (a) 3.,
21the date on which a town or county enacts a zoning ordinance that requires a
22conditional use permit for a quarry operator to conduct quarry operations is the date
23the ordinance becomes effective, except as follows:
AB245-ASA1,12,924 (a) If a town that previously did not have a general zoning ordinance enacts a
25general zoning ordinance requiring a conditional use permit to conduct quarry

1operations and the town ceases to be covered by a county general zoning ordinance
2that required a conditional use permit to conduct quarry operations, a conditional
3use permit for a quarry in effect at the time of the transition from county zoning to
4town zoning shall continue in effect and the conditional use permit shall be treated
5as if it was originally issued by the town. For purposes of a conditional use permit
6subject to this paragraph, the date of the adoption of the town ordinance shall be
7deemed to be the date the conditional use permit was issued by the county but only
8with respect to requirements that were included in the county ordinance on the date
9the conditional use permit was issued and that were adopted in the town ordinance.
AB245-ASA1,12,2110 (b) If a town that has a general zoning ordinance requiring a conditional use
11permit to conduct quarry operations repeals its zoning ordinance and becomes
12subject to a county general zoning ordinance under s. 59.69 (5) (c) and the county
13zoning ordinance requires a conditional use permit to conduct quarry operations, a
14conditional use permit for a quarry in effect at the time of the transition from town
15zoning to county zoning shall continue in effect and the conditional use permit shall
16be treated as if it was originally issued by the county. For purposes of a conditional
17use permit subject to this paragraph, the date of the adoption of the county ordinance
18shall be deemed to be the date the conditional use permit was issued by the town but
19only with respect to requirements that were included in the town ordinance on the
20date the conditional use permit was issued and that were adopted in the county
21ordinance.
AB245-ASA1,13,2 22(3) Limitations on local regulation. (a) Permits. 1. In this paragraph,
23“substantial evidence” means facts and information, other than merely personal
24preference or speculation, directly pertaining to the requirements that an applicant

1must meet to obtain a nonmetallic mining licensing permit and that a reasonable
2person would accept in support of a conclusion.
AB245-ASA1,13,63 2. Consistent with the requirements and limitations in this subsection, except
4as provided in subd. 3., a political subdivision may require a quarry operator to
5obtain a conditional use permit or nonmetallic mining licensing permit to conduct
6quarry operations.
AB245-ASA1,13,197 3. A political subdivision may not require a quarry operator of an active quarry
8to obtain a conditional use permit or nonmetallic mining licensing permit to conduct
9quarry operations unless prior to the establishment of quarry operations the political
10subdivision enacts an ordinance that requires the permit. A political subdivision
11that requires a quarry operator to obtain a nonmetallic mining licensing permit
12under this subdivision may not impose a requirement in the nonmetallic mining
13licensing permit pertaining to any matter regulated by an applicable zoning
14ordinance or addressed through conditions imposed or agreed to in a previously
15issued and effective conditional use permit. Any requirement imposed in a
16nonmetallic mining licensing permit shall be related to the purpose of the ordinance
17requiring the nonmetallic mining licensing permit and shall be based on substantial
18evidence. The duration of a nonmetallic mining licensing permit may not be shorter
19than 5 years.
AB245-ASA1,14,320 (b) Applicability of local limit. If a political subdivision enacts a nonmetallic
21mining licensing ordinance requirement regulating the operation of a quarry that
22was not in effect when quarry operations began at an active quarry, the ordinance
23requirement does not apply to that quarry or to land that is contiguous to the land
24on which the quarry is located, if the contiguous land has remained continuously
25under common ownership, leasehold, or control with land on which the quarry is

1located from the time the ordinance was enacted; can be shown to have been intended
2for quarry operations prior to the enactment of the ordinance; and is located in the
3same political subdivision.
AB245-ASA1,14,74 (c) Hours of operation. A political subdivision may not limit the times,
5including days of the week, that quarry operations may occur if the materials
6produced by the quarry will be used in a public works project that requires
7construction work to be performed during the night or an emergency repair.
AB245-ASA1,14,128 (d) Blasting. 1. In this paragraph, “affected area” means an area within a
9certain radius of a blasting site that may be affected by a blasting operation, as
10determined using a formula established by the department of safety and professional
11services by rule that takes into account a scaled-distance factor and the weight of
12explosives to be used.
AB245-ASA1,14,1413 2. Except as provided under subds. 3. and 4. and s. 101.02 (7y), a political
14subdivision may not limit blasting at a quarry.
AB245-ASA1,14,1615 3. A political subdivision may require the operator of a quarry to do any of the
16following:
AB245-ASA1,14,1917 a. Before beginning a blasting operation at the quarry, provide notice of the
18blasting operation to each political subdivision in which any part of the quarry is
19located and to owners of dwellings or other structures within the affected area.
AB245-ASA1,14,2220 b. Before beginning a blasting operation at the quarry, cause a 3rd party to
21conduct a building survey of any dwellings or other structures within the affected
22area.
AB245-ASA1,14,2423 c. Before beginning a blasting operation at the quarry, cause a 3rd party to
24conduct a survey of and test any wells within the affected area.
AB245-ASA1,15,2
1d. Provide evidence of insurance to each political subdivision in which any part
2of the quarry is located.
AB245-ASA1,15,43 e. Provide copies of blasting logs to each political subdivision in which any part
4of the quarry is located.
AB245-ASA1,15,65 f. Provide maps of the affected area to each political subdivision in which any
6part of the quarry is located.
AB245-ASA1,15,87 g. Provide copies of any reports submitted to the department of safety and
8professional services relating to blasting at the quarry.
AB245-ASA1,15,149 4. A political subdivision may suspend a permit for a violation of the
10requirements under s. 101.15 relating to blasting and rules promulgated by the
11department of safety and professional services under s. 101.15 (2) (e) relating to
12blasting only if the department of safety and professional services determines that
13a violation of the requirements or rules has occurred and only for the duration of the
14violation as determined by the department of safety and professional services.
AB245-ASA1,15,1815 5. Nothing in this section exempts a quarry operator from applicable
16limitations on the time of day during which blasting activities may be conducted that
17are imposed by rules promulgated by the department of safety and professional
18services.
AB245-ASA1,15,2119 (e) Quarry permit requirements. 1. A political subdivision may not add a
20condition to a permit during the duration of the permit unless the permit holder
21consents.
AB245-ASA1,16,222 2. If a political subdivision requires a quarry to comply with another political
23subdivision's ordinance as a condition for obtaining a permit, the political
24subdivision that grants the permit may not require the quarry operator to comply

1with a provision of the other political subdivision's ordinance that is enacted after the
2permit is granted and while the permit is in effect.
AB245-ASA1,16,63 3. a. A town may not require, as a condition for granting a permit to a quarry
4operator, that the quarry operator satisfy a condition that a county requires in order
5to grant a permit that is imposed by a county ordinance enacted after the county
6grants a permit to the quarry operator.
AB245-ASA1,16,107 b. A county may not require, as a condition for granting a permit to a quarry
8operator, that the quarry operator satisfy a condition that a town requires in order
9to grant a permit that is imposed by a town ordinance enacted after the town grants
10a permit to the quarry operator.
AB245-ASA1,23 11Section 23 . 66.1105 (2) (d) of the statutes is repealed.
AB245-ASA1,24 12Section 24 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB245-ASA1,16,1513 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
14resulting from the sale or lease as lessor by the city of real or personal property within
15a tax incremental district for consideration which is less than its cost to the city.
AB245-ASA1,25 16Section 25. 66.1105 (2) (i) 2. of the statutes is amended to read:
AB245-ASA1,16,2117 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
18and a developer regarding the tax incremental district entered into prior to April 5,
192018
the effective date of this subdivision .... [LRB inserts date], “tax increment”
20includes the amount that a taxing jurisdiction is obligated to attribute to a tax
21incremental district under s. 79.096 (3).
AB245-ASA1,26 22Section 26 . 66.1105 (5) (j) of the statutes is created to read:
AB245-ASA1,17,423 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
24form prescribed by the department of revenue, the department shall recalculate the
25base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)

1to remove the value of the personal property. A request received under this
2paragraph no later than October 31 is effective in the year following the year in which
3the request is made. A request received after October 31 is effective in the 2nd year
4following the year in which the request is made.
AB245-ASA1,27 5Section 27 . 66.1106 (1) (k) of the statutes is amended to read:
AB245-ASA1,17,76 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
7located in an environmental remediation tax incremental district.
AB245-ASA1,28 8Section 28. 66.1106 (4) (e) of the statutes is created to read:
AB245-ASA1,17,159 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
10subdivision, in a form prescribed by the department of revenue, the department shall
11recalculate the base value of a tax incremental district affected by 2023 Wisconsin
12Act .... (this act) to remove the value of the personal property. A request received
13under this paragraph no later than October 31 is effective in the year following the
14year in which the request is made. A request received after October 31 is effective
15in the 2nd year following the year in which the request is made.
AB245-ASA1,29 16Section 29. 70.015 of the statutes is created to read:
AB245-ASA1,17,18 1770.015 Sunset. Beginning with the property tax assessments as of January
181, 2024, no tax shall be levied under this chapter on personal property.
AB245-ASA1,30 19Section 30 . 70.02 of the statutes is amended to read:
AB245-ASA1,17,24 2070.02 Definition of general property. General property is all the taxable
21real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
22under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
23includes manufacturing property subject to s. 70.995, but assessment of that
24property shall be made according to s. 70.995.
AB245-ASA1,31 25Section 31. 70.04 (1r) of the statutes is amended to read:
AB245-ASA1,18,6
170.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
2lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
3home or abroad; ferry boats, including the franchise for running the same; ice cut and
4stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
5machinery and equipment as defined in s. 70.11 (27), and entire property of
6companies defined in s. 76.28 (1), located entirely within one taxation district
.
AB245-ASA1,32 7Section 32 . 70.043 of the statutes is repealed.
AB245-ASA1,33 8Section 33 . 70.05 (5) (a) 1. of the statutes is amended to read:
AB245-ASA1,18,119 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
10the total values established under ss. s. 70.32 and 70.34, but excluding
11manufacturing property subject to assessment under s. 70.995.
AB245-ASA1,34 12Section 34. 70.10 of the statutes is amended to read:
AB245-ASA1,18,21 1370.10 Assessment, when made, exemption. The assessor shall assess all
14real and personal taxable property as of the close of January 1 of each year. Except
15in cities of the 1st class and 2nd class cities that have a board of assessors under s.
1670.075, the assessment shall be finally completed before the first Monday in April.
17All real property conveyed by condemnation or in any other manner to the state, any
18county, city, village or town by gift, purchase, tax deed or power of eminent domain
19before January 2 in such year shall not be included in the assessment. Assessment
20of manufacturing property subject to s. 70.995 shall be made according to that
21section.
AB245-ASA1,35 22Section 35 . 70.11 (42) of the statutes is repealed.
AB245-ASA1,36 23Section 36 . 70.111 (28) of the statutes is created to read:
AB245-ASA1,19,224 70.111 (28) Business and manufacturing personal property. (a) Beginning
25with the property tax assessments applicable to the January 1, 2024, assessment

1year, personal property, as defined in s. 70.04, including steam and other vessels,
2furniture, and equipment.
AB245-ASA1,19,33 (b) The exemption under par. (a) does not apply to the following:
AB245-ASA1,19,44 1. Property assessed as real property under s. 70.17 (3).
AB245-ASA1,19,55 2. Property subject to taxation under s. 76.025 (2).
AB245-ASA1,19,86 (c) A taxing jurisdiction may include the most recent valuation of personal
7property described under par. (a) that is located in the taxing jurisdiction for
8purposes of complying with debt limitations applicable to the jurisdiction.
AB245-ASA1,37 9Section 37. 70.119 (3) (c) of the statutes is amended to read:
AB245-ASA1,19,1310 70.119 (3) (c) “Municipality" means cities, villages, towns, counties, and
11metropolitan sewerage districts with general taxing authority, except that for
12distributions after December 31, 2023, “municipality” does not include counties and
13metropolitan sewerage districts
.
AB245-ASA1,38 14Section 38 . 70.13 (1) of the statutes is amended to read:
AB245-ASA1,19,2115 70.13 (1) All For assessments made before January 1, 2024, all personal
16property shall be assessed in the assessment district where the same is located or
17customarily kept except as otherwise specifically provided. Personal property in
18transit within the state on the first day of January shall be assessed in the district
19in which the same is intended to be kept or located, and personal property having no
20fixed location shall be assessed in the district where the owner or the person in charge
21or possession thereof resides, except as provided in sub. (5).
AB245-ASA1,39 22Section 39 . 70.13 (2) of the statutes is amended to read:
AB245-ASA1,20,423 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
24in transit, which are to be sawed or manufactured in any mill in this state, shall be
25deemed located and shall be assessed in the district in which such mill is located.

1Saw logs or timber shall be deemed in transit when the same are being transported
2either by water or rail, but when such logs or timber are banked, decked, piled or
3otherwise temporarily stored for transportation in any district, they shall be deemed
4located, and shall be assessed in such district.
AB245-ASA1,40 5Section 40 . 70.13 (3) of the statutes is amended to read:
AB245-ASA1,20,186 70.13 (3) On For assessments made before January 1, 2024, on or before the
7tenth day of January in each year the owner of logs or timber in transit shall furnish
8the assessor of the district in which the mill at which the logs or timber will be sawed
9or manufactured is located a verified statement of the amount, character and value
10of all the logs and timber in transit on the first day of January preceding, and the
11owner of the logs or timber shall furnish to the assessor of the district in which the
12logs and timber were located on the first day of January preceding, a like verified
13statement of the amount, character and value thereof. Any assessment made in
14accordance with the owner's statement shall be valid and binding on the owner
15notwithstanding any subsequent change as to the place where the same may be
16sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
17furnish the statement herein provided for, or shall intentionally make a false
18statement, that owner shall be subject to the penalties prescribed by s. 70.36.
AB245-ASA1,41 19Section 41 . 70.13 (7) of the statutes is amended to read:
AB245-ASA1,21,1020 70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
21removed from public lands during the year next preceding the first day of January
22or having been removed from such lands and in transit therefrom on the first day of
23January, shall be deemed located and assessed in the assessment district wherein
24such public lands are located and shall be assessed in no other assessment district.
25Saw logs or timber shall be deemed in transit when the same are being transported.

1On or before January 10 in each year the owner of such logs or timber shall furnish
2the assessor of the assessment district wherein they are assessable a verified
3statement of the amount, character and value of all such logs and timber. If the
4owner of any such logs or timber shall fail or refuse to furnish such statement or shall
5intentionally make a false statement, he or she is subject to the penalties prescribed
6by s. 70.36. This subsection shall supersede any provision of law in conflict
7therewith. The term “owner" as used in this subsection is deemed to mean the person
8owning the logs or timber at the time of severing. “Public lands" as used in this
9subsection shall mean lands owned by the United States of America, the state of
10Wisconsin or any political subdivision of this state.
AB245-ASA1,42 11Section 42. 70.15 (2) of the statutes is amended to read:
AB245-ASA1,21,2312 70.15 (2) The owner of any steam vessel, barge, boat or other water craft,
13hailing from any port of this state, “and so employed regularly in interstate traffic,"
14desiring to comply with the terms of this section, shall annually, on or before the first
15day of January, file with the clerk of such town, village or city a verified statement,
16in writing, containing the name, port of hail, tonnage and name of owner of such
17steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
18treasury of such town, village or city a sum equal to one cent per net ton of the
19registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
20All vessels, boats or other water craft not regularly employed in interstate traffic and
21all private yachts or pleasure boats belonging to inhabitants of this state, whether
22at home or abroad, shall be taxed as personal property for taxes levied before
23January 1, 2024
.
AB245-ASA1,43 24Section 43. 70.17 (1) of the statutes is amended to read:
AB245-ASA1,22,9
170.17 (1) Real property shall be entered in the name of the owner, if known to
2the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
3without any name. The person holding the contract or certificate of sale of any real
4property contracted to be sold by the state, but not conveyed, shall be deemed the
5owner for such purpose. The undivided real estate of any deceased person may be
6entered to the heirs of such person without designating them by name. The real
7estate of an incorporated company shall be entered in the same manner as that of an
8individual. Improvements on leased lands may be assessed either as real property
9or personal property.
AB245-ASA1,44 10Section 44 . 70.17 (3) of the statutes is created to read:
AB245-ASA1,23,311 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
12manufactured and mobile homes, not otherwise exempt from taxation under s.
1366.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
14improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
15on forest croplands, and buildings, improvements, and fixtures on managed forest
16lands shall be assessed as real property. If buildings, improvements, and fixtures,
17but not the underlying land, are leased to a person other than the landowner or if the
18buildings, improvements, and fixtures are owned by a person other than the
19landowner, the assessor may create a separate tax parcel for the buildings,
20improvements, and fixtures and assess the buildings, improvements, and fixtures as
21real property to the owner of the buildings, improvements, and fixtures. The
22assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
23improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
24on forest croplands, and buildings, improvements, and fixtures on managed forest
25lands and assess the buildings, improvements, and fixtures as real property to the

1owner of the buildings, improvements, and fixtures. For purposes of this subsection,
2“buildings, improvements and fixtures" does not include any property defined in s.
370.04.
AB245-ASA1,45 4Section 45 . 70.174 of the statutes is amended to read:
AB245-ASA1,23,9 570.174 Improvements on government-owned land. Improvements made
6by any person on land within this state owned by the United States may shall be
7assessed either as real or personal property to the person making the same, if
8ascertainable, and otherwise to the occupant thereof or the person receiving benefits
9therefrom
, as provided under s. 70.17 (3).
AB245-ASA1,46 10Section 46 . 70.18 (1) of the statutes is amended to read:
AB245-ASA1,23,2211 70.18 (1) Personal For assessments made before January 1, 2024, personal
12property shall be assessed to the owner thereof, except that when it is in the charge
13or possession of some person other than the owner it may be assessed to the person
14so in charge or possession of the same. Telegraph and telephone poles, posts, railroad
15ties, lumber, and all other manufactured forest products shall be deemed to be in the
16charge or possession of the person in occupancy or possession of the premises upon
17which the same shall be stored or piled, and the same shall be assessed to such
18person, unless the owner or some other person residing in the same assessment
19district, shall be actually and actively in charge and possession thereof, in which case
20it shall be assessed to such resident owner or other person so in actual charge or
21possession; but nothing contained in this subsection shall affect or change the rules
22prescribed in s. 70.13 respecting the district in which such property shall be assessed.
AB245-ASA1,47 23Section 47. 70.18 (2) of the statutes is amended to read:
AB245-ASA1,24,424 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
25and merchandise in storage in a commercial storage warehouse or on a public wharf

1shall be assessed to the owner thereof and not to the warehouse or public wharf, if
2the operator of the warehouse or public wharf furnishes to the assessor the names
3and addresses of the owners of all goods, wares and merchandise not exempt from
4taxation.
AB245-ASA1,48 5Section 48 . 70.19 of the statutes is amended to read:
AB245-ASA1,24,15 670.19 Assessment, how made; liability and rights of representative. (1)
7When For assessments made before January 1, 2024, when personal property is
8assessed under s. 70.18 (1) to a person in charge or possession of the personal
9property other than the owner, the assessment of that personal property shall be
10entered upon the assessment roll separately from the assessment of that person's
11own personal property, adding to the person's name upon the tax roll words briefly
12indicating that the assessment is made to the person as the person in charge or
13possession of the property. The failure to enter the assessment separately or to
14indicate the representative capacity or other relationship of the person assessed
15shall not affect the validity of the assessment.
AB245-ASA1,25,5 16(2) The For assessments made before January 1, 2024, the person assessed
17under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
18person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
19the owner of the property for the amount of the taxes; has a lien for that amount upon
20the property with the rights and remedies for the preservation and enforcement of
21that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
22the property until the owner of the property pays the tax on the property or
23reimburses the person assessed for the tax. The lien and right of possession relate
24back and exist from the time that the assessment is made, but may be released and
25discharged by giving to the person assessed such undertaking or other indemnity as

1the person accepts or by giving the person assessed a bond in the amount and with
2the sureties as is directed and approved by the circuit court of the county in which
3the property is assessed, upon 8 days' notice to the person assessed. The bond shall
4be conditioned to hold the person assessed free and harmless from all costs, expense,
5liability, or damage by reason of the assessment.
AB245-ASA1,49 6Section 49 . 70.20 of the statutes is amended to read:
AB245-ASA1,25,20 770.20 Owner's liability when personalty assessed to another; action to
8collect.
(1) When For assessments made before January 1, 2024, when personal
9property shall be assessed to some person in charge or possession thereof, other than
10the owner, such owner as well as the person so in charge or possession shall be liable
11for the taxes levied pursuant to such assessment; and the liability of such owner may
12be enforced in a personal action as for a debt. Such action may be brought in the name
13of the town, city or village in which such assessment was made, if commenced before
14the time fixed by law for the return of delinquent taxes, by direction of the treasurer
15or tax collector of such town, city or village. If commenced after such a return, it shall
16be brought in the name of the county or other municipality to the treasurer or other
17officer of which such return shall be made, by direction of such treasurer or other
18officer. Such action may be brought in any court of this state having jurisdiction of
19the amount involved and in which jurisdiction may be obtained of the person of such
20owner or by attachment of the property of such owner.
AB245-ASA1,26,5 21(2) The For assessments made before January 1, 2024, the remedy of
22attachment may be allowed in such action upon filing an affidavit of the officer by
23whose direction such action shall be brought, showing the assessment of such
24property in the assessment district, the amount of tax levied pursuant thereto, that
25the defendant was the owner of such property at the time as of which the assessment

1thereof was made, and that such tax remains unpaid in whole or in part, and the
2amount remaining unpaid. The proceedings in such actions and for enforcement of
3the judgment obtained therein shall be the same as in ordinary actions for debt as
4near as may be, but no property shall be exempt from attachment or execution issued
5upon a judgment against the defendant in such action.
AB245-ASA1,26,16 6(3) The For assessments made before January 1, 2024, and taxes levied before
7January 1, 2024, the
assessment and tax rolls in which such assessment and tax
8shall be entered shall be prima facie evidence of such assessment and tax and of the
9justice and regularity thereof; and the same, with proof of the ownership of such
10property by the defendant at the time as of which the assessment was made and of
11the nonpayment of such tax, shall be sufficient to establish the liability of the
12defendant. Such liability shall not be affected and such action shall not be defeated
13by any omission or irregularity in the assessment or tax proceedings not affecting the
14substantial justice and equity of the tax. The provisions of this section shall not
15impair or affect the remedies given by other provisions of law for the collection or
16enforcement of such tax against the person to whom the property was assessed.
AB245-ASA1,50 17Section 50 . 70.21 (1) of the statutes is amended to read:
AB245-ASA1,26,2218 70.21 (1) Except For assessments made before January 1, 2024, except as
19provided in sub. (2), the personal property of a partnership may be assessed in the
20names of the persons composing the partnership, so far as known or in the firm name
21or title under which the partnership business is conducted, and each partner shall
22be liable for the taxes levied on the partnership's personal property.
AB245-ASA1,51 23Section 51. 70.21 (1m) (intro.) of the statutes is amended to read:
AB245-ASA1,27,3
170.21 (1m) (intro.) Undistributed For assessments made before January 1,
22024, undistributed
personal property belonging to the estate of a decedent shall be
3assessed as follows:
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