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AB245-ASA2,20 16Section 20 . 66.1105 (2) (d) of the statutes is repealed.
AB245-ASA2,21 17Section 21 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB245-ASA2,8,2018 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
19resulting from the sale or lease as lessor by the city of real or personal property within
20a tax incremental district for consideration which is less than its cost to the city.
AB245-ASA2,22 21Section 22. 66.1105 (2) (i) 2. of the statutes is amended to read:
AB245-ASA2,9,222 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
23and a developer regarding the tax incremental district entered into prior to April 5,
242018
the effective date of this subdivision .... [LRB inserts date], “tax increment”

1includes the amount that a taxing jurisdiction is obligated to attribute to a tax
2incremental district under s. 79.096 (3).
AB245-ASA2,23 3Section 23 . 66.1105 (5) (j) of the statutes is created to read:
AB245-ASA2,9,104 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
5form prescribed by the department of revenue, the department shall recalculate the
6base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
7to remove the value of the personal property. A request received under this
8paragraph no later than October 31 is effective in the year following the year in which
9the request is made. A request received after October 31 is effective in the 2nd year
10following the year in which the request is made.
AB245-ASA2,24 11Section 24 . 66.1106 (1) (k) of the statutes is amended to read:
AB245-ASA2,9,1312 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
13located in an environmental remediation tax incremental district.
AB245-ASA2,25 14Section 25. 66.1106 (4) (e) of the statutes is created to read:
AB245-ASA2,9,2115 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
16subdivision, in a form prescribed by the department of revenue, the department shall
17recalculate the base value of a tax incremental district affected by 2023 Wisconsin
18Act .... (this act) to remove the value of the personal property. A request received
19under this paragraph no later than October 31 is effective in the year following the
20year in which the request is made. A request received after October 31 is effective
21in the 2nd year following the year in which the request is made.
AB245-ASA2,26 22Section 26. 70.015 of the statutes is created to read:
AB245-ASA2,9,24 2370.015 Sunset. Beginning with the property tax assessments as of January
241, 2024, no tax shall be levied under this chapter on personal property.
AB245-ASA2,27 25Section 27 . 70.02 of the statutes is amended to read:
AB245-ASA2,10,5
170.02 Definition of general property. General property is all the taxable
2real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
3under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
4includes manufacturing property subject to s. 70.995, but assessment of that
5property shall be made according to s. 70.995.
AB245-ASA2,28 6Section 28. 70.04 (1r) of the statutes is amended to read:
AB245-ASA2,10,127 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
8lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
9home or abroad; ferry boats, including the franchise for running the same; ice cut and
10stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
11machinery and equipment as defined in s. 70.11 (27), and entire property of
12companies defined in s. 76.28 (1), located entirely within one taxation district
.
AB245-ASA2,29 13Section 29 . 70.043 of the statutes is repealed.
AB245-ASA2,30 14Section 30 . 70.05 (5) (a) 1. of the statutes is amended to read:
AB245-ASA2,10,1715 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
16the total values established under ss. s. 70.32 and 70.34, but excluding
17manufacturing property subject to assessment under s. 70.995.
AB245-ASA2,31 18Section 31. 70.10 of the statutes is amended to read:
AB245-ASA2,11,2 1970.10 Assessment, when made, exemption. The assessor shall assess all
20real and personal taxable property as of the close of January 1 of each year. Except
21in cities of the 1st class and 2nd class cities that have a board of assessors under s.
2270.075, the assessment shall be finally completed before the first Monday in April.
23All real property conveyed by condemnation or in any other manner to the state, any
24county, city, village or town by gift, purchase, tax deed or power of eminent domain
25before January 2 in such year shall not be included in the assessment. Assessment

1of manufacturing property subject to s. 70.995 shall be made according to that
2section.
AB245-ASA2,32 3Section 32 . 70.11 (42) of the statutes is repealed.
AB245-ASA2,33 4Section 33 . 70.111 (28) of the statutes is created to read:
AB245-ASA2,11,85 70.111 (28) Business and manufacturing personal property. (a) Beginning
6with the property tax assessments applicable to the January 1, 2024, assessment
7year, personal property, as defined in s. 70.04, including steam and other vessels,
8furniture, and equipment.
AB245-ASA2,11,99 (b) The exemption under par. (a) does not apply to the following:
AB245-ASA2,11,1010 1. Property assessed as real property under s. 70.17 (3).
AB245-ASA2,11,1111 2. Property subject to taxation under s. 76.025 (2).
AB245-ASA2,11,1412 (c) A taxing jurisdiction may include the most recent valuation of personal
13property described under par. (a) that is located in the taxing jurisdiction for
14purposes of complying with debt limitations applicable to the jurisdiction.
AB245-ASA2,34 15Section 34. 70.119 (3) (c) of the statutes is amended to read:
AB245-ASA2,11,1916 70.119 (3) (c) “Municipality" means cities, villages, towns, counties, and
17metropolitan sewerage districts with general taxing authority, except that for
18distributions after December 31, 2023, “municipality” does not include counties and
19metropolitan sewerage districts
.
AB245-ASA2,35 20Section 35 . 70.13 (1) of the statutes is amended to read:
AB245-ASA2,12,221 70.13 (1) All For assessments made before January 1, 2024, all personal
22property shall be assessed in the assessment district where the same is located or
23customarily kept except as otherwise specifically provided. Personal property in
24transit within the state on the first day of January shall be assessed in the district
25in which the same is intended to be kept or located, and personal property having no

1fixed location shall be assessed in the district where the owner or the person in charge
2or possession thereof resides, except as provided in sub. (5).
AB245-ASA2,36 3Section 36 . 70.13 (2) of the statutes is amended to read:
AB245-ASA2,12,104 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
5in transit, which are to be sawed or manufactured in any mill in this state, shall be
6deemed located and shall be assessed in the district in which such mill is located.
7Saw logs or timber shall be deemed in transit when the same are being transported
8either by water or rail, but when such logs or timber are banked, decked, piled or
9otherwise temporarily stored for transportation in any district, they shall be deemed
10located, and shall be assessed in such district.
AB245-ASA2,37 11Section 37 . 70.13 (3) of the statutes is amended to read:
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:
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