This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
AB245-ASA2,12,2412 70.13 (3) On For assessments made before January 1, 2024, on or before the
13tenth day of January in each year the owner of logs or timber in transit shall furnish
14the assessor of the district in which the mill at which the logs or timber will be sawed
15or manufactured is located a verified statement of the amount, character and value
16of all the logs and timber in transit on the first day of January preceding, and the
17owner of the logs or timber shall furnish to the assessor of the district in which the
18logs and timber were located on the first day of January preceding, a like verified
19statement of the amount, character and value thereof. Any assessment made in
20accordance with the owner's statement shall be valid and binding on the owner
21notwithstanding any subsequent change as to the place where the same may be
22sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
23furnish the statement herein provided for, or shall intentionally make a false
24statement, that owner shall be subject to the penalties prescribed by s. 70.36.
AB245-ASA2,38 25Section 38 . 70.13 (7) of the statutes is amended to read:
AB245-ASA2,13,16
170.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
2removed from public lands during the year next preceding the first day of January
3or having been removed from such lands and in transit therefrom on the first day of
4January, shall be deemed located and assessed in the assessment district wherein
5such public lands are located and shall be assessed in no other assessment district.
6Saw logs or timber shall be deemed in transit when the same are being transported.
7On or before January 10 in each year the owner of such logs or timber shall furnish
8the assessor of the assessment district wherein they are assessable a verified
9statement of the amount, character and value of all such logs and timber. If the
10owner of any such logs or timber shall fail or refuse to furnish such statement or shall
11intentionally make a false statement, he or she is subject to the penalties prescribed
12by s. 70.36. This subsection shall supersede any provision of law in conflict
13therewith. The term “owner" as used in this subsection is deemed to mean the person
14owning the logs or timber at the time of severing. “Public lands" as used in this
15subsection shall mean lands owned by the United States of America, the state of
16Wisconsin or any political subdivision of this state.
AB245-ASA2,39 17Section 39. 70.15 (2) of the statutes is amended to read:
AB245-ASA2,14,418 70.15 (2) The owner of any steam vessel, barge, boat or other water craft,
19hailing from any port of this state, “and so employed regularly in interstate traffic,"
20desiring to comply with the terms of this section, shall annually, on or before the first
21day of January, file with the clerk of such town, village or city a verified statement,
22in writing, containing the name, port of hail, tonnage and name of owner of such
23steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
24treasury of such town, village or city a sum equal to one cent per net ton of the
25registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.

1All vessels, boats or other water craft not regularly employed in interstate traffic and
2all private yachts or pleasure boats belonging to inhabitants of this state, whether
3at home or abroad, shall be taxed as personal property for taxes levied before
4January 1, 2024
.
AB245-ASA2,40 5Section 40. 70.17 (1) of the statutes is amended to read:
AB245-ASA2,14,146 70.17 (1) Real property shall be entered in the name of the owner, if known to
7the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
8without any name. The person holding the contract or certificate of sale of any real
9property contracted to be sold by the state, but not conveyed, shall be deemed the
10owner for such purpose. The undivided real estate of any deceased person may be
11entered to the heirs of such person without designating them by name. The real
12estate of an incorporated company shall be entered in the same manner as that of an
13individual. Improvements on leased lands may be assessed either as real property
14or personal property.
AB245-ASA2,41 15Section 41 . 70.17 (3) of the statutes is created to read:
AB245-ASA2,15,816 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
17manufactured and mobile homes, not otherwise exempt from taxation under s.
1866.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
19improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
20on forest croplands, and buildings, improvements, and fixtures on managed forest
21lands shall be assessed as real property. If buildings, improvements, and fixtures,
22but not the underlying land, are leased to a person other than the landowner or if the
23buildings, improvements, and fixtures are owned by a person other than the
24landowner, the assessor may create a separate tax parcel for the buildings,
25improvements, and fixtures and assess the buildings, improvements, and fixtures as

1real property to the owner of the buildings, improvements, and fixtures. The
2assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
3improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
4on forest croplands, and buildings, improvements, and fixtures on managed forest
5lands and assess the buildings, improvements, and fixtures as real property to the
6owner of the buildings, improvements, and fixtures. For purposes of this subsection,
7“buildings, improvements and fixtures" does not include any property defined in s.
870.04.
AB245-ASA2,42 9Section 42 . 70.174 of the statutes is amended to read:
AB245-ASA2,15,14 1070.174 Improvements on government-owned land. Improvements made
11by any person on land within this state owned by the United States may shall be
12assessed either as real or personal property to the person making the same, if
13ascertainable, and otherwise to the occupant thereof or the person receiving benefits
14therefrom
, as provided under s. 70.17 (3).
AB245-ASA2,43 15Section 43 . 70.18 (1) of the statutes is amended to read:
AB245-ASA2,16,216 70.18 (1) Personal For assessments made before January 1, 2024, personal
17property shall be assessed to the owner thereof, except that when it is in the charge
18or possession of some person other than the owner it may be assessed to the person
19so in charge or possession of the same. Telegraph and telephone poles, posts, railroad
20ties, lumber, and all other manufactured forest products shall be deemed to be in the
21charge or possession of the person in occupancy or possession of the premises upon
22which the same shall be stored or piled, and the same shall be assessed to such
23person, unless the owner or some other person residing in the same assessment
24district, shall be actually and actively in charge and possession thereof, in which case
25it shall be assessed to such resident owner or other person so in actual charge or

1possession; but nothing contained in this subsection shall affect or change the rules
2prescribed in s. 70.13 respecting the district in which such property shall be assessed.
AB245-ASA2,44 3Section 44. 70.18 (2) of the statutes is amended to read:
AB245-ASA2,16,94 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
5and merchandise in storage in a commercial storage warehouse or on a public wharf
6shall be assessed to the owner thereof and not to the warehouse or public wharf, if
7the operator of the warehouse or public wharf furnishes to the assessor the names
8and addresses of the owners of all goods, wares and merchandise not exempt from
9taxation.
AB245-ASA2,45 10Section 45 . 70.19 of the statutes is amended to read:
AB245-ASA2,16,20 1170.19 Assessment, how made; liability and rights of representative. (1)
12When For assessments made before January 1, 2024, when personal property is
13assessed under s. 70.18 (1) to a person in charge or possession of the personal
14property other than the owner, the assessment of that personal property shall be
15entered upon the assessment roll separately from the assessment of that person's
16own personal property, adding to the person's name upon the tax roll words briefly
17indicating that the assessment is made to the person as the person in charge or
18possession of the property. The failure to enter the assessment separately or to
19indicate the representative capacity or other relationship of the person assessed
20shall not affect the validity of the assessment.
AB245-ASA2,17,10 21(2) The For assessments made before January 1, 2024, the person assessed
22under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
23person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
24the owner of the property for the amount of the taxes; has a lien for that amount upon
25the property with the rights and remedies for the preservation and enforcement of

1that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
2the property until the owner of the property pays the tax on the property or
3reimburses the person assessed for the tax. The lien and right of possession relate
4back and exist from the time that the assessment is made, but may be released and
5discharged by giving to the person assessed such undertaking or other indemnity as
6the person accepts or by giving the person assessed a bond in the amount and with
7the sureties as is directed and approved by the circuit court of the county in which
8the property is assessed, upon 8 days' notice to the person assessed. The bond shall
9be conditioned to hold the person assessed free and harmless from all costs, expense,
10liability, or damage by reason of the assessment.
AB245-ASA2,46 11Section 46 . 70.20 of the statutes is amended to read:
AB245-ASA2,17,25 1270.20 Owner's liability when personalty assessed to another; action to
13collect.
(1) When For assessments made before January 1, 2024, when personal
14property shall be assessed to some person in charge or possession thereof, other than
15the owner, such owner as well as the person so in charge or possession shall be liable
16for the taxes levied pursuant to such assessment; and the liability of such owner may
17be enforced in a personal action as for a debt. Such action may be brought in the name
18of the town, city or village in which such assessment was made, if commenced before
19the time fixed by law for the return of delinquent taxes, by direction of the treasurer
20or tax collector of such town, city or village. If commenced after such a return, it shall
21be brought in the name of the county or other municipality to the treasurer or other
22officer of which such return shall be made, by direction of such treasurer or other
23officer. Such action may be brought in any court of this state having jurisdiction of
24the amount involved and in which jurisdiction may be obtained of the person of such
25owner or by attachment of the property of such owner.
AB245-ASA2,18,10
1(2) The For assessments made before January 1, 2024, the remedy of
2attachment may be allowed in such action upon filing an affidavit of the officer by
3whose direction such action shall be brought, showing the assessment of such
4property in the assessment district, the amount of tax levied pursuant thereto, that
5the defendant was the owner of such property at the time as of which the assessment
6thereof was made, and that such tax remains unpaid in whole or in part, and the
7amount remaining unpaid. The proceedings in such actions and for enforcement of
8the judgment obtained therein shall be the same as in ordinary actions for debt as
9near as may be, but no property shall be exempt from attachment or execution issued
10upon a judgment against the defendant in such action.
AB245-ASA2,18,21 11(3) The For assessments made before January 1, 2024, and taxes levied before
12January 1, 2024, the
assessment and tax rolls in which such assessment and tax
13shall be entered shall be prima facie evidence of such assessment and tax and of the
14justice and regularity thereof; and the same, with proof of the ownership of such
15property by the defendant at the time as of which the assessment was made and of
16the nonpayment of such tax, shall be sufficient to establish the liability of the
17defendant. Such liability shall not be affected and such action shall not be defeated
18by any omission or irregularity in the assessment or tax proceedings not affecting the
19substantial justice and equity of the tax. The provisions of this section shall not
20impair or affect the remedies given by other provisions of law for the collection or
21enforcement of such tax against the person to whom the property was assessed.
AB245-ASA2,47 22Section 47 . 70.21 (1) of the statutes is amended to read:
AB245-ASA2,19,223 70.21 (1) Except For assessments made before January 1, 2024, except as
24provided in sub. (2), the personal property of a partnership may be assessed in the
25names of the persons composing the partnership, so far as known or in the firm name

1or title under which the partnership business is conducted, and each partner shall
2be liable for the taxes levied on the partnership's personal property.
AB245-ASA2,48 3Section 48. 70.21 (1m) (intro.) of the statutes is amended to read:
AB245-ASA2,19,64 70.21 (1m) (intro.) Undistributed For assessments made before January 1,
52024, undistributed
personal property belonging to the estate of a decedent shall be
6assessed as follows:
AB245-ASA2,49 7Section 49 . 70.21 (2) of the statutes is amended to read:
AB245-ASA2,19,118 70.21 (2) The For assessments made before January 1, 2024, the personal
9property of a limited liability partnership shall be assessed in the name of the
10partnership, and each partner shall be liable for the taxes levied thereon only to the
11extent permitted under s. 178.0306.
AB245-ASA2,50 12Section 50 . 70.22 (1) of the statutes is amended to read:
AB245-ASA2,19,2413 70.22 (1) In For assessments made before January 1, 2024, in case one or more
14of 2 or more personal representatives or trustees of the estate of a decedent who died
15domiciled in this state are not residents of the state, the taxable personal property
16belonging to the estate shall be assessed to the personal representatives or trustees
17residing in this state. In case there are 2 or more personal representatives or trustees
18of the same estate residing in this state, but in different taxation districts, the
19assessment of the taxable personal property belonging to the estate shall be in the
20names of all of the personal representatives or trustees of the estate residing in this
21state. In case no personal representative or trustee resides in this state, the taxable
22personal property belonging to the estate may be assessed in the name of the
23personal representative or trustee, or in the names of all of the personal
24representatives or trustees if there are more than one, or in the name of the estate.
AB245-ASA2,51 25Section 51 . 70.22 (2) (a) of the statutes is amended to read:
AB245-ASA2,20,5
170.22 (2) (a) The For taxes levied before January 1, 2024, the taxes imposed
2pursuant to an assessment under sub. (1) may be enforced as a claim against the
3estate, upon presentation of a claim for the taxes by the treasurer of the taxation
4district to the court in which the proceedings for the probate of the estate are
5pending. Upon due proof, the court shall allow and order the claim to be paid.
AB245-ASA2,52 6Section 52. 70.27 (1) of the statutes is amended to read:
AB245-ASA2,21,37 70.27 (1) Who may order. Whenever any area of platted or unplatted land or
8land and the buildings, improvements, and fixtures on that land
is owned by 2 or
9more persons in severalty, and when in the judgment of the governing body having
10jurisdiction, the description of one or more of the different parcels thereof cannot be
11made sufficiently certain and accurate for the purposes of assessment, taxation, or
12tax title procedures without noting the correct metes and bounds of the same, or
13when such gross errors exist in lot measurements or locations that difficulty is
14encountered in locating new structures, public utilities, or streets, such governing
15body may cause a plat to be made for such purposes. Such plat shall be called
16“assessor's plat," and shall plainly define the boundary of each parcel, building,
17improvement, and fixture,
and each street, alley, lane, or roadway, or dedication to
18public or special use, as such is evidenced by the records of the register of deeds or
19a court of record. Such plats in cities may be ordered by the city council, in villages
20by the village board, in towns by the town board, or the county board. A plat or part
21of a plat included in an assessor's plat shall be deemed vacated to the extent it is
22included in or altered by an assessor's plat. The actual and necessary costs and
23expenses of making assessors' plats shall be paid out of the treasury of the city,
24village, town, or county whose governing body ordered the plat, and all or any part
25of such cost may be charged to the land, without inclusion of improvements, so

1platted in the proportion that the last assessed valuation of each parcel bears to the
2last assessed total valuation of all lands property included in the assessor's plat, and
3collected as a special assessment on such land property, as provided by s. 66.0703.
AB245-ASA2,53 4Section 53 . 70.27 (3) (a) of the statutes is amended to read:
AB245-ASA2,21,195 70.27 (3) (a) Reference to any land, or land and the buildings, improvements,
6and fixtures on that land
as it the reference appears on a recorded assessor's plat is
7deemed sufficient for purposes of assessment and taxation. Conveyance may be
8made by reference to such plat and shall be as effective to pass title to the land so
9described as it would be if the same premises had been described by metes and
10bounds. Such plat or record thereof shall be received in evidence in all courts and
11places as correctly describing the several parcels of land or land and the buildings,
12improvements, and fixtures on that land
therein designated. After an assessor's plat
13has been made and recorded with the register of deeds as provided by this section,
14all conveyances of lands or land and the buildings, improvements, and fixtures on
15that land
included in such assessor's plat shall be by reference to such plat. Any
16instrument dated and acknowledged after September 1, 1955, purporting to convey,
17mortgage, or otherwise give notice of an interest in land or land and the buildings,
18improvements, and fixtures on that land
that is within or part of an assessor's plat
19shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
AB245-ASA2,54 20Section 54 . 70.27 (4) of the statutes is amended to read:
AB245-ASA2,22,821 70.27 (4) Amendments. Amendments or corrections to an assessor's plat may
22be made at any time by the governing body by recording with the register of deeds
23a plat of the area affected by such amendment or correction, made and authenticated
24as provided by this section. It shall not be necessary to refer to any amendment of
25the plat, but all assessments or instruments wherein any parcel of land is or land and

1the buildings, improvements, and fixtures on that land are
described as being in an
2assessor's plat, shall be construed to mean the assessor's plat of lands or land and
3the buildings, improvements, and fixtures on that land
with its amendments or
4corrections as it stood on the date of making such assessment or instrument, or such
5plats may be identified by number. This subsection does not prohibit the division of
6lands or land and the buildings, improvements, and fixtures on that land that are
7included in an assessor's plat by subdivision plat, as provided in s. 236.03, or by
8certified survey map, as provided in s. 236.34.
AB245-ASA2,55 9Section 55 . 70.27 (5) of the statutes is amended to read:
AB245-ASA2,23,1410 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall be a
11professional land surveyor licensed under ch. 443 and shall survey and lay out the
12boundaries of each parcel, building, improvement, fixture, street, alley, lane,
13roadway, or dedication to public or private use, according to the records of the register
14of deeds, and whatever evidence that may be available to show the intent of the buyer
15and seller, in the chronological order of their conveyance or dedication, and set
16temporary monuments to show the results of such survey which shall be made
17permanent upon recording of the plat as provided for in this section. The map shall
18be at a scale of not more than 100 feet per inch, unless waived in writing by the
19department of administration under s. 236.20 (2) (L). The owners of record of lands
20or the land and the buildings, improvements, and fixtures on that land in the plat
21shall be notified by certified letter mailed to their last-known addresses, in order
22that they shall have opportunity to examine the map, view the temporary
23monuments, and make known any disagreement with the boundaries as shown by
24the temporary monuments. It is the duty of the professional land surveyor making
25the plat to reconcile any discrepancies that may be revealed so that the plat as

1certified to the governing body is in conformity with the records of the register of
2deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
3evidenced on the ground, are mutually agreed to in writing by the owners of record,
4those lines shall be the true boundaries for all purposes thereafter, even though they
5may vary from the metes and bounds descriptions previously of record. Such written
6agreements shall be recorded in the office of the register of deeds. On every assessor's
7plat, as certified to the governing body, shall appear the document number of the
8record and, if given on the record, the volume and page where the record is recorded
9for the record that contains the metes and bounds description of each parcel, as
10recorded in the office of the register of deeds, which shall be identified with the
11number by which such parcel is designated on the plat, except that a lot that has been
12conveyed or otherwise acquired but upon which no deed is recorded in the office of
13register of deeds may be shown on an assessor's plat and when so shown shall contain
14a full metes and bounds description.
AB245-ASA2,56 15Section 56 . 70.27 (7) (b) of the statutes is amended to read:
AB245-ASA2,23,2116 70.27 (7) (b) A clear and concise description of the land or the land and the
17buildings, improvements, and fixtures on that land
so surveyed and mapped, by
18government lot, quarter quarter-section, township, range and county, or if located
19in a city or village or platted area, then according to the plat; otherwise by metes and
20bounds beginning with some corner marked and established in the United States
21land survey.
AB245-ASA2,57 22Section 57 . 70.29 of the statutes is amended to read:
AB245-ASA2,24,6 2370.29 Personalty, how entered. The For assessments made before January
241, 2024, the
assessor shall place in one distinct and continuous part of the assessment
25roll all the names of persons assessed for personal property, with a statement of such

1property in each village in the assessor's assessment district, and foot up the
2valuation thereof separately; otherwise the assessor shall arrange all names of
3persons assessed for personal property on the roll alphabetically so far as convenient.
4The assessor shall also place upon the assessment roll, in a separate column and
5opposite the name of each person assessed for personal property, the number of the
6school district in which such personal property is subject to taxation.
AB245-ASA2,58 7Section 58 . 70.30 (intro.) of the statutes is amended to read:
AB245-ASA2,24,13 870.30 Aggregate values. (intro.) Every For assessments made before
9January 1, 2024, every
assessor shall ascertain and set down in separate columns
10prepared for that purpose on the assessment roll and opposite to the names of all
11persons assessed for personal property the number and value of the following named
12items of personal property assessed to such person, which shall constitute the
13assessed valuation of the several items of property therein described, to wit:
AB245-ASA2,59 14Section 59 . 70.34 of the statutes is amended to read:
AB245-ASA2,25,2 1570.34 Personalty. All For assessments made before January 1, 2024, all
16articles of personal property shall, as far as practicable, be valued by the assessor
17upon actual view at their true cash value; and after arriving at the total valuation
18of all articles of personal property which the assessor shall be able to discover as
19belonging to any person, if the assessor has reason to believe that such person has
20other personal property or any other thing of value liable to taxation, the assessor
21shall add to such aggregate valuation of personal property an amount which, in the
22assessor's judgment, will render such aggregate valuation a just and equitable
23valuation of all the personal property liable to taxation belonging to such person. In
24carrying out the duties imposed on the assessor by this section, the assessor shall act

1in the manner specified in the Wisconsin property assessment manual provided
2under s. 73.03 (2a).
AB245-ASA2,60 3Section 60 . 70.345 of the statutes is amended to read:
AB245-ASA2,25,11 470.345 Legislative intent; department of revenue to supply
5information.
The For assessments made before January 1, 2024, the assessor shall
6exercise particular care so that personal property as a class on the assessment rolls
7bears the same relation to statutory value as real property as a class. To assist the
8assessor in determining the true relationship between real estate and personal
9property the department of revenue shall make available to local assessors
10information including figures indicating the relationship between personal property
11and real property on the last assessment rolls.
AB245-ASA2,61 12Section 61 . 70.35 (1) of the statutes is amended to read:
AB245-ASA2,25,2213 70.35 (1) To For assessments made before January 1, 2024, to determine the
14amount and value of any personal property for which any person, firm, or corporation
15should be assessed, any assessor may examine such person or the managing agent
16or officer of any firm or corporation under oath as to all such items of personal
17property, the taxable value thereof as defined in s. 70.34 if the property is taxable.
18In the alternative the assessor may require such person, firm, or corporation to
19submit a return of such personal property and of the taxable value thereof. There
20shall be annexed to such return the declaration of such person or of the managing
21agent or officer of such firm or corporation that the statements therein contained are
22true.
AB245-ASA2,62 23Section 62 . 70.35 (2) of the statutes is amended to read:
AB245-ASA2,26,924 70.35 (2) The For assessments made before January 1, 2024, the return shall
25be made and all the information therein requested given by such person on a form

1prescribed by the assessor with the approval of the department of revenue which
2shall provide suitable schedules for such information bearing on value as the
3department deems necessary to enable the assessor to determine the true cash value
4of the taxable personal property that is owned or in the possession of such person on
5January 1 as provided in s. 70.10. The return may contain methods of deriving
6assessable values from book values and for the conversion of book values to present
7values, and a statement as to the accounting method used. No person shall be
8required to take detailed physical inventory for the purpose of making the return
9required by this section.
AB245-ASA2,63 10Section 63 . 70.35 (3) of the statutes is amended to read:
AB245-ASA2,26,1811 70.35 (3) Each For assessments made before January 1, 2024, each return shall
12be filed with the assessor on or before March 1 of the year in which the assessment
13provided by s. 70.10 is made. The assessor, for good cause, may allow a reasonable
14extension of time for filing the return. All returns filed under this section shall be
15the confidential records of the assessor's office, except that the returns shall be
16available for use before the board of review as provided in this chapter. No return
17required under this section is controlling on the assessor in any respect in the
18assessment of any property.
AB245-ASA2,64 19Section 64 . 70.35 (4) of the statutes is amended to read:
AB245-ASA2,27,220 70.35 (4) Any For assessments made before January 1, 2024, any person, firm
21or corporation who refuses to so testify or who fails, neglects or refuses to make and
22file the return of personal property required by this section shall be denied any right
23of abatement by the board of review on account of the assessment of such personal
24property unless such person, firm, or corporation shall make such return to such

1board of review together with a statement of the reasons for the failure to make and
2file the return in the manner and form required by this section.
AB245-ASA2,65 3Section 65 . 70.35 (5) of the statutes is amended to read:
AB245-ASA2,27,74 70.35 (5) In For assessments made before January 1, 2024, in the event that
5the assessor or the board of review should desire further evidence they may call upon
6other persons as witnesses to give evidence under oath as to the items and value of
7the personal property of any such person, firm or corporation.
AB245-ASA2,66 8Section 66 . 70.36 (1) of the statutes is amended to read:
AB245-ASA2,27,189 70.36 (1) Any For assessments made before January 1, 2024, any person in this
10state owning or holding any personal property that is subject to assessment,
11individually or as agent, trustee, guardian, personal representative, assignee, or
12receiver or in some other representative capacity, who intentionally makes a false
13statement to the assessor of that person's assessment district or to the board of
14review of the assessment district with respect to the property, or who omits any
15property from any return required to be made under s. 70.35, with the intent of
16avoiding the payment of the just and proportionate taxes on the property, shall forfeit
17the sum of $10 for every $100 or major fraction of $100 so withheld from the
18knowledge of the assessor or board of review.
AB245-ASA2,67 19Section 67 . 70.36 (2) of the statutes is amended to read:
AB245-ASA2,28,320 70.36 (2) It For assessments made before January 1, 2024, it is hereby made
21the duty of the district attorney of any county, upon complaint made to the district
22attorney by the assessor or by a member of the board of review of the assessment
23district in which it is alleged that property has been so withheld from the knowledge
24of such assessor or board of review, or not included in any return required by s. 70.35,
25to investigate the case forthwith and bring an action in the name of the state against

1the person, firm or corporation so complained of. All forfeitures collected under the
2provisions of this section shall be paid into the treasury of the taxation district in
3which such property had its situs for taxation.
AB245-ASA2,68 4Section 68. 70.43 (2) of the statutes is amended to read:
AB245-ASA2,28,115 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
6of real estate or an item of personal property, for personal property assessments
7made before January 1, 2024,
that results in the tract or property having an
8inaccurate assessment for the preceding year, the assessor shall correct that error
9by adding to or subtracting from the assessment for the preceding year. The result
10shall be the true assessed value of the property for the preceding year. The assessor
11shall make a marginal note of the correction on that year's assessment roll.
AB245-ASA2,69 12Section 69 . 70.44 (1) of the statutes is amended to read:
AB245-ASA2,28,2213 70.44 (1) Real or personal property omitted from assessment in any of the 2
14next previous years or personal property assessments made before January 1, 2024,
15and omitted from any of the 2 next previous years
, unless previously reassessed for
16the same year or years, shall be entered once additionally for each previous year of
17such omission, designating each such additional entry as omitted for the year of
18omission and affixing a just valuation to each entry for a former year as the same
19should then have been assessed according to the assessor's best judgment, and taxes
20shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on
21the tax roll for such entry. This section shall not apply to manufacturing property
22assessed by the department of revenue under s. 70.995.
AB245-ASA2,70 23Section 70. 70.47 (7) (aa) of the statutes is amended to read:
AB245-ASA2,29,324 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
25to testify to the board by telephone or to contest the amount of any assessment of real

1or personal property
if the person has refused a reasonable written request by
2certified mail of the assessor to enter onto property to conduct an exterior view of the
3real or personal property being assessed.
AB245-ASA2,71 4Section 71 . 70.47 (15) of the statutes is repealed.
AB245-ASA2,72 5Section 72 . 70.49 (2) of the statutes is amended to read:
AB245-ASA2,29,106 70.49 (2) The value of all real and personal property entered into the
7assessment roll to which such affidavit is attached by the assessor shall, in all actions
8and proceedings involving such values, be presumptive evidence that all such
9properties have been justly and equitably assessed in proper relationship to each
10other.
AB245-ASA2,73 11Section 73. 70.50 of the statutes is amended to read:
AB245-ASA2,29,20 1270.50 Delivery of roll. Except in counties that have a county assessment
13system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
14a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
15in May, deliver the completed assessment roll and all the sworn statements and
16valuations of personal property
to the clerk of the town, city , or village, who shall file
17and preserve them in the clerk's office. On or before the first Monday in April, a
18county assessor under s. 70.99 shall deliver the completed assessment roll and all
19sworn statements and valuations of personal property to the clerks of the towns,
20cities, and villages in the county, who shall file and preserve them in the clerk's office.
AB245-ASA2,74 21Section 74 . 70.52 of the statutes is amended to read:
AB245-ASA2,30,8 2270.52 Clerks to examine and correct rolls. Each city, village, and town
23clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
24shall correct all double assessments, imperfect descriptions, and other errors
25apparent on the roll, and correct the value of parcels of real property not liable to

1taxation. The clerk shall add to the roll any parcel of real property not listed on the
2assessment roll or item of personal property omitted from the roll and immediately
3notify the assessors of the additions and omissions. The assessors shall immediately
4view and value the omitted property and certify the valuation to the clerk. The clerk
5shall enter the valuation and property classification on the roll, and the valuation
6shall be final. To enable the clerk to properly correct defective descriptions, the clerk
7may request aid, when necessary, from the county surveyor, whose fees for the
8services rendered shall be paid by the city, village, or town.
AB245-ASA2,75 9Section 75. 70.53 (1) (a) of the statutes is repealed.
AB245-ASA2,76 10Section 76 . 70.65 (2) (a) 2. of the statutes is amended to read:
AB245-ASA2,30,1311 70.65 (2) (a) 2. Identify For assessments made before January 1, 2024, identify
12the name and address of the owners of all taxable personal property within the
13taxation district and the assessed value of each owner's taxable personal property.
AB245-ASA2,77 14Section 77 . 70.65 (2) (b) (intro.) of the statutes is amended to read:
AB245-ASA2,30,1715 70.65 (2) (b) (intro.) With respect to each description of real property and each
16owner of taxable personal property and the personal property assessments made
17before January 1, 2024
:
AB245-ASA2,78 18Section 78 . 70.68 (1) of the statutes is amended to read:
AB245-ASA2,30,2519 70.68 (1) Collection in certain cities. In For taxes levied before January 1,
202024, in
cities authorized to act under s. 74.87, the chief of police shall collect all state,
21county, city, school, and other taxes due on personal property as shall then remain
22unpaid, and the chief of police shall possess all the powers given by law to town
23treasurers for the collection of such taxes, and be subject to the liabilities and entitled
24to the same fees as town treasurers in such cases, but such fees shall be turned over
25to the city treasurer and become a part of the general fund.
AB245-ASA2,79
1Section 79. 70.73 (1) (b) of the statutes is amended to read:
AB245-ASA2,31,82 70.73 (1) (b) If a town, village, or city clerk or treasurer discovers that personal
3property has been assessed to the wrong person for assessments made before
4January 1, 2024
, or 2 or more parcels of land belonging to different persons have been
5erroneously assessed together on the tax roll, the clerk or treasurer shall notify the
6assessor and all parties interested, if the parties are residents of the county, by notice
7in writing to appear at the clerk's office at some time, not less than 5 days thereafter,
8to correct the assessment roll.
AB245-ASA2,80 9Section 80 . 70.73 (1) (c) of the statutes is amended to read:
AB245-ASA2,31,1510 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
11the assessment roll shall be corrected by entering the correct names of the persons
12liable to assessment, both as to real and personal property, describing each parcel of
13land and giving the proper valuation to each parcel separately owned. The total
14valuation given to the separate tracts of real estate shall be equal to the valuation
15given to the same property when the several parcels were assessed together.
AB245-ASA2,81 16Section 81 . 70.73 (1) (d) of the statutes is amended to read:
Loading...
Loading...