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SB2-SSA1,5,1412 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
13be treated as a default in payment of personal property tax and is subject to all
14procedures and penalties applicable under chs. 70 and 74.
SB2-SSA1,13 15Section 13. 66.0435 (9) of the statutes is amended to read:
SB2-SSA1,5,2516 66.0435 (9) Municipalities; monthly municipal permit fees on recreational
17mobile homes and recreational vehicles.
A licensing authority may assess monthly
18municipal permit fees at the rates under this section on recreational mobile homes
19and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
20homes and recreational vehicles that are located in campgrounds licensed under s.
2197.67, recreational mobile homes that constitute improvements to real property
22under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
23located on land where the principal residence of the owner of the recreational mobile
24home or recreational vehicle is located, regardless of whether the recreational mobile
25home or recreational vehicle is occupied during all or part of any calendar year.
SB2-SSA1,14
1Section 14. 66.1105 (2) (d) of the statutes is repealed.
SB2-SSA1,15 2Section 15 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
SB2-SSA1,6,53 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
4resulting from the sale or lease as lessor by the city of real or personal property within
5a tax incremental district for consideration which is less than its cost to the city.
SB2-SSA1,16 6Section 16. 66.1105 (2) (i) 2. of the statutes is amended to read:
SB2-SSA1,6,117 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
8and a developer regarding the tax incremental district entered into prior to April 5,
92018
the effective date of this subdivision .... [LRB inserts date], “tax increment”
10includes the amount that a taxing jurisdiction is obligated to attribute to a tax
11incremental district under s. 79.096 (3).
SB2-SSA1,17 12Section 17 . 66.1105 (5) (j) of the statutes is created to read:
SB2-SSA1,6,1913 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
14form prescribed by the department of revenue, the department shall recalculate the
15base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
16to remove the value of the personal property. A request received under this
17paragraph no later than October 31 is effective in the year following the year in which
18the request is made. A request received after October 31 is effective in the 2nd year
19following the year in which the request is made.
SB2-SSA1,18 20Section 18 . 66.1106 (1) (k) of the statutes is amended to read:
SB2-SSA1,6,2221 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
22located in an environmental remediation tax incremental district.
SB2-SSA1,19 23Section 19. 66.1106 (4) (e) of the statutes is created to read:
SB2-SSA1,7,524 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
25subdivision, in a form prescribed by the department of revenue, the department shall

1recalculate the base value of a tax incremental district affected by 2023 Wisconsin
2Act .... (this act) to remove the value of the personal property. A request received
3under this paragraph no later than October 31 is effective in the year following the
4year in which the request is made. A request received after October 31 is effective
5in the 2nd year following the year in which the request is made.
SB2-SSA1,20 6Section 20. 70.015 of the statutes is created to read:
SB2-SSA1,7,8 770.015 Sunset. Beginning with the property tax assessments as of January
81, 2024, no tax shall be levied under this chapter on personal property.
SB2-SSA1,21 9Section 21 . 70.02 of the statutes is amended to read:
SB2-SSA1,7,14 1070.02 Definition of general property. General property is all the taxable
11real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
12under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
13includes manufacturing property subject to s. 70.995, but assessment of that
14property shall be made according to s. 70.995.
SB2-SSA1,22 15Section 22. 70.04 (1r) of the statutes is amended to read:
SB2-SSA1,7,2116 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
17lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
18home or abroad; ferry boats, including the franchise for running the same; ice cut and
19stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
20machinery and equipment as defined in s. 70.11 (27), and entire property of
21companies defined in s. 76.28 (1), located entirely within one taxation district
.
SB2-SSA1,23 22Section 23 . 70.043 of the statutes is repealed.
SB2-SSA1,24 23Section 24 . 70.05 (5) (a) 1. of the statutes is amended to read:
SB2-SSA1,8,3
170.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
2the total values established under ss. s. 70.32 and 70.34, but excluding
3manufacturing property subject to assessment under s. 70.995.
SB2-SSA1,25 4Section 25. 70.10 of the statutes is amended to read:
SB2-SSA1,8,13 570.10 Assessment, when made, exemption. The assessor shall assess all
6real and personal taxable property as of the close of January 1 of each year. Except
7in cities of the 1st class and 2nd class cities that have a board of assessors under s.
870.075, the assessment shall be finally completed before the first Monday in April.
9All real property conveyed by condemnation or in any other manner to the state, any
10county, city, village or town by gift, purchase, tax deed or power of eminent domain
11before January 2 in such year shall not be included in the assessment. Assessment
12of manufacturing property subject to s. 70.995 shall be made according to that
13section.
SB2-SSA1,26 14Section 26 . 70.11 (42) of the statutes is repealed.
SB2-SSA1,27 15Section 27 . 70.111 (28) of the statutes is created to read:
SB2-SSA1,8,1916 70.111 (28) Business and manufacturing personal property. (a) Beginning
17with the property tax assessments applicable to the January 1, 2024, assessment
18year, personal property, as defined in s. 70.04, including steam and other vessels,
19furniture, and equipment.
SB2-SSA1,8,2020 (b) The exemption under par. (a) does not apply to the following:
SB2-SSA1,8,2121 1. Property assessed as real property under s. 70.17 (3).
SB2-SSA1,8,2222 2. Property subject to taxation under s. 76.025 (2).
SB2-SSA1,8,2523 (c) A taxing jurisdiction may include the most recent valuation of personal
24property described under par. (a) that is located in the taxing jurisdiction for
25purposes of complying with debt limitations applicable to the jurisdiction.
SB2-SSA1,28
1Section 28. 70.13 (1) of the statutes is amended to read:
SB2-SSA1,9,82 70.13 (1) All For assessments made before January 1, 2024, all personal
3property shall be assessed in the assessment district where the same is located or
4customarily kept except as otherwise specifically provided. Personal property in
5transit within the state on the first day of January shall be assessed in the district
6in which the same is intended to be kept or located, and personal property having no
7fixed location shall be assessed in the district where the owner or the person in charge
8or possession thereof resides, except as provided in sub. (5).
SB2-SSA1,29 9Section 29 . 70.13 (2) of the statutes is amended to read:
SB2-SSA1,9,1610 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
11in transit, which are to be sawed or manufactured in any mill in this state, shall be
12deemed located and shall be assessed in the district in which such mill is located.
13Saw logs or timber shall be deemed in transit when the same are being transported
14either by water or rail, but when such logs or timber are banked, decked, piled or
15otherwise temporarily stored for transportation in any district, they shall be deemed
16located, and shall be assessed in such district.
SB2-SSA1,30 17Section 30 . 70.13 (3) of the statutes is amended to read:
SB2-SSA1,9,2518 70.13 (3) On For assessments made before January 1, 2024, on or before the
19tenth day of January in each year the owner of logs or timber in transit shall furnish
20the assessor of the district in which the mill at which the logs or timber will be sawed
21or manufactured is located a verified statement of the amount, character and value
22of all the logs and timber in transit on the first day of January preceding, and the
23owner of the logs or timber shall furnish to the assessor of the district in which the
24logs and timber were located on the first day of January preceding, a like verified
25statement of the amount, character and value thereof. Any assessment made in

1accordance with the owner's statement shall be valid and binding on the owner
2notwithstanding any subsequent change as to the place where the same may be
3sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
4furnish the statement herein provided for, or shall intentionally make a false
5statement, that owner shall be subject to the penalties prescribed by s. 70.36.
SB2-SSA1,31 6Section 31 . 70.13 (7) of the statutes is amended to read:
SB2-SSA1,10,227 70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
8removed from public lands during the year next preceding the first day of January
9or having been removed from such lands and in transit therefrom on the first day of
10January, shall be deemed located and assessed in the assessment district wherein
11such public lands are located and shall be assessed in no other assessment district.
12Saw logs or timber shall be deemed in transit when the same are being transported.
13On or before January 10 in each year the owner of such logs or timber shall furnish
14the assessor of the assessment district wherein they are assessable a verified
15statement of the amount, character and value of all such logs and timber. If the
16owner of any such logs or timber shall fail or refuse to furnish such statement or shall
17intentionally make a false statement, he or she is subject to the penalties prescribed
18by s. 70.36. This subsection shall supersede any provision of law in conflict
19therewith. The term “owner" as used in this subsection is deemed to mean the person
20owning the logs or timber at the time of severing. “Public lands" as used in this
21subsection shall mean lands owned by the United States of America, the state of
22Wisconsin or any political subdivision of this state.
SB2-SSA1,32 23Section 32. 70.15 (2) of the statutes is amended to read:
SB2-SSA1,11,1024 70.15 (2) The owner of any steam vessel, barge, boat or other water craft,
25hailing from any port of this state, “and so employed regularly in interstate traffic,"

1desiring to comply with the terms of this section, shall annually, on or before the first
2day of January, file with the clerk of such town, village or city a verified statement,
3in writing, containing the name, port of hail, tonnage and name of owner of such
4steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
5treasury of such town, village or city a sum equal to one cent per net ton of the
6registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
7All vessels, boats or other water craft not regularly employed in interstate traffic and
8all private yachts or pleasure boats belonging to inhabitants of this state, whether
9at home or abroad, shall be taxed as personal property for taxes levied before
10January 1, 2024
.
SB2-SSA1,33 11Section 33. 70.17 (1) of the statutes is amended to read:
SB2-SSA1,11,2012 70.17 (1) Real property shall be entered in the name of the owner, if known to
13the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
14without any name. The person holding the contract or certificate of sale of any real
15property contracted to be sold by the state, but not conveyed, shall be deemed the
16owner for such purpose. The undivided real estate of any deceased person may be
17entered to the heirs of such person without designating them by name. The real
18estate of an incorporated company shall be entered in the same manner as that of an
19individual. Improvements on leased lands may be assessed either as real property
20or personal property.
SB2-SSA1,34 21Section 34 . 70.17 (3) of the statutes is created to read:
SB2-SSA1,12,1422 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
23manufactured and mobile homes, not otherwise exempt from taxation under s.
2466.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
25improvements, and fixtures on exempt lands, buildings, improvements, and fixtures

1on forest croplands, and buildings, improvements, and fixtures on managed forest
2lands shall be assessed as real property. If buildings, improvements, and fixtures,
3but not the underlying land, are leased to a person other than the landowner or if the
4buildings, improvements, and fixtures are owned by a person other than the
5landowner, the assessor may create a separate tax parcel for the buildings,
6improvements, and fixtures and assess the buildings, improvements, and fixtures as
7real property to the owner of the buildings, improvements, and fixtures. The
8assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
9improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
10on forest croplands, and buildings, improvements, and fixtures on managed forest
11lands and assess the buildings, improvements, and fixtures as real property to the
12owner of the buildings, improvements, and fixtures. For purposes of this subsection,
13“buildings, improvements and fixtures" does not include any property defined in s.
1470.04.
SB2-SSA1,35 15Section 35 . 70.174 of the statutes is amended to read:
SB2-SSA1,12,20 1670.174 Improvements on government-owned land. Improvements made
17by any person on land within this state owned by the United States may shall be
18assessed either as real or personal property to the person making the same, if
19ascertainable, and otherwise to the occupant thereof or the person receiving benefits
20therefrom
, as provided under s. 70.17 (3).
SB2-SSA1,36 21Section 36 . 70.18 (1) of the statutes is amended to read:
SB2-SSA1,13,822 70.18 (1) Personal For assessments made before January 1, 2024, personal
23property shall be assessed to the owner thereof, except that when it is in the charge
24or possession of some person other than the owner it may be assessed to the person
25so in charge or possession of the same. Telegraph and telephone poles, posts, railroad

1ties, lumber, and all other manufactured forest products shall be deemed to be in the
2charge or possession of the person in occupancy or possession of the premises upon
3which the same shall be stored or piled, and the same shall be assessed to such
4person, unless the owner or some other person residing in the same assessment
5district, shall be actually and actively in charge and possession thereof, in which case
6it shall be assessed to such resident owner or other person so in actual charge or
7possession; but nothing contained in this subsection shall affect or change the rules
8prescribed in s. 70.13 respecting the district in which such property shall be assessed.
SB2-SSA1,37 9Section 37. 70.18 (2) of the statutes is amended to read:
SB2-SSA1,13,1510 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
11and merchandise in storage in a commercial storage warehouse or on a public wharf
12shall be assessed to the owner thereof and not to the warehouse or public wharf, if
13the operator of the warehouse or public wharf furnishes to the assessor the names
14and addresses of the owners of all goods, wares and merchandise not exempt from
15taxation.
SB2-SSA1,38 16Section 38 . 70.19 of the statutes is amended to read:
SB2-SSA1,14,2 1770.19 Assessment, how made; liability and rights of representative. (1)
18When For assessments made before January 1, 2024, when personal property is
19assessed under s. 70.18 (1) to a person in charge or possession of the personal
20property other than the owner, the assessment of that personal property shall be
21entered upon the assessment roll separately from the assessment of that person's
22own personal property, adding to the person's name upon the tax roll words briefly
23indicating that the assessment is made to the person as the person in charge or
24possession of the property. The failure to enter the assessment separately or to

1indicate the representative capacity or other relationship of the person assessed
2shall not affect the validity of the assessment.
SB2-SSA1,14,17 3(2) The For assessments made before January 1, 2024, the person assessed
4under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
5person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
6the owner of the property for the amount of the taxes; has a lien for that amount upon
7the property with the rights and remedies for the preservation and enforcement of
8that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
9the property until the owner of the property pays the tax on the property or
10reimburses the person assessed for the tax. The lien and right of possession relate
11back and exist from the time that the assessment is made, but may be released and
12discharged by giving to the person assessed such undertaking or other indemnity as
13the person accepts or by giving the person assessed a bond in the amount and with
14the sureties as is directed and approved by the circuit court of the county in which
15the property is assessed, upon 8 days' notice to the person assessed. The bond shall
16be conditioned to hold the person assessed free and harmless from all costs, expense,
17liability, or damage by reason of the assessment.
SB2-SSA1,39 18Section 39 . 70.20 of the statutes is amended to read:
SB2-SSA1,15,7 1970.20 Owner's liability when personalty assessed to another; action to
20collect.
(1) When For assessments made before January 1, 2024, when personal
21property shall be assessed to some person in charge or possession thereof, other than
22the owner, such owner as well as the person so in charge or possession shall be liable
23for the taxes levied pursuant to such assessment; and the liability of such owner may
24be enforced in a personal action as for a debt. Such action may be brought in the name
25of the town, city or village in which such assessment was made, if commenced before

1the time fixed by law for the return of delinquent taxes, by direction of the treasurer
2or tax collector of such town, city or village. If commenced after such a return, it shall
3be brought in the name of the county or other municipality to the treasurer or other
4officer of which such return shall be made, by direction of such treasurer or other
5officer. Such action may be brought in any court of this state having jurisdiction of
6the amount involved and in which jurisdiction may be obtained of the person of such
7owner or by attachment of the property of such owner.
SB2-SSA1,15,17 8(2) The For assessments made before January 1, 2024, the remedy of
9attachment may be allowed in such action upon filing an affidavit of the officer by
10whose direction such action shall be brought, showing the assessment of such
11property in the assessment district, the amount of tax levied pursuant thereto, that
12the defendant was the owner of such property at the time as of which the assessment
13thereof was made, and that such tax remains unpaid in whole or in part, and the
14amount remaining unpaid. The proceedings in such actions and for enforcement of
15the judgment obtained therein shall be the same as in ordinary actions for debt as
16near as may be, but no property shall be exempt from attachment or execution issued
17upon a judgment against the defendant in such action.
SB2-SSA1,16,3 18(3) The For assessments made before January 1, 2024, and taxes levied before
19January 1, 2024, the
assessment and tax rolls in which such assessment and tax
20shall be entered shall be prima facie evidence of such assessment and tax and of the
21justice and regularity thereof; and the same, with proof of the ownership of such
22property by the defendant at the time as of which the assessment was made and of
23the nonpayment of such tax, shall be sufficient to establish the liability of the
24defendant. Such liability shall not be affected and such action shall not be defeated
25by any omission or irregularity in the assessment or tax proceedings not affecting the

1substantial justice and equity of the tax. The provisions of this section shall not
2impair or affect the remedies given by other provisions of law for the collection or
3enforcement of such tax against the person to whom the property was assessed.
SB2-SSA1,40 4Section 40 . 70.21 (1) of the statutes is amended to read:
SB2-SSA1,16,95 70.21 (1) Except For assessments made before January 1, 2024, except as
6provided in sub. (2), the personal property of a partnership may be assessed in the
7names of the persons composing the partnership, so far as known or in the firm name
8or title under which the partnership business is conducted, and each partner shall
9be liable for the taxes levied on the partnership's personal property.
SB2-SSA1,41 10Section 41. 70.21 (1m) (intro.) of the statutes is amended to read:
SB2-SSA1,16,1311 70.21 (1m) (intro.) Undistributed For assessments made before January 1,
122024, undistributed
personal property belonging to the estate of a decedent shall be
13assessed as follows:
SB2-SSA1,42 14Section 42 . 70.21 (2) of the statutes is amended to read:
SB2-SSA1,16,1815 70.21 (2) The For assessments made before January 1, 2024, the personal
16property of a limited liability partnership shall be assessed in the name of the
17partnership, and each partner shall be liable for the taxes levied thereon only to the
18extent permitted under s. 178.0306.
SB2-SSA1,43 19Section 43 . 70.22 (1) of the statutes is amended to read:
SB2-SSA1,17,620 70.22 (1) In For assessments made before January 1, 2024, in case one or more
21of 2 or more personal representatives or trustees of the estate of a decedent who died
22domiciled in this state are not residents of the state, the taxable personal property
23belonging to the estate shall be assessed to the personal representatives or trustees
24residing in this state. In case there are 2 or more personal representatives or trustees
25of the same estate residing in this state, but in different taxation districts, the

1assessment of the taxable personal property belonging to the estate shall be in the
2names of all of the personal representatives or trustees of the estate residing in this
3state. In case no personal representative or trustee resides in this state, the taxable
4personal property belonging to the estate may be assessed in the name of the
5personal representative or trustee, or in the names of all of the personal
6representatives or trustees if there are more than one, or in the name of the estate.
SB2-SSA1,44 7Section 44 . 70.22 (2) (a) of the statutes is amended to read:
SB2-SSA1,17,128 70.22 (2) (a) The For taxes levied before January 1, 2024, the taxes imposed
9pursuant to an assessment under sub. (1) may be enforced as a claim against the
10estate, upon presentation of a claim for the taxes by the treasurer of the taxation
11district to the court in which the proceedings for the probate of the estate are
12pending. Upon due proof, the court shall allow and order the claim to be paid.
SB2-SSA1,45 13Section 45. 70.27 (1) of the statutes is amended to read:
SB2-SSA1,18,1014 70.27 (1) Who may order. Whenever any area of platted or unplatted land or
15land and the buildings, improvements, and fixtures on that land
is owned by 2 or
16more persons in severalty, and when in the judgment of the governing body having
17jurisdiction, the description of one or more of the different parcels thereof cannot be
18made sufficiently certain and accurate for the purposes of assessment, taxation, or
19tax title procedures without noting the correct metes and bounds of the same, or
20when such gross errors exist in lot measurements or locations that difficulty is
21encountered in locating new structures, public utilities, or streets, such governing
22body may cause a plat to be made for such purposes. Such plat shall be called
23“assessor's plat," and shall plainly define the boundary of each parcel, building,
24improvement, and fixture,
and each street, alley, lane, or roadway, or dedication to
25public or special use, as such is evidenced by the records of the register of deeds or

1a court of record. Such plats in cities may be ordered by the city council, in villages
2by the village board, in towns by the town board, or the county board. A plat or part
3of a plat included in an assessor's plat shall be deemed vacated to the extent it is
4included in or altered by an assessor's plat. The actual and necessary costs and
5expenses of making assessors' plats shall be paid out of the treasury of the city,
6village, town, or county whose governing body ordered the plat, and all or any part
7of such cost may be charged to the land, without inclusion of improvements, so
8platted in the proportion that the last assessed valuation of each parcel bears to the
9last assessed total valuation of all lands property included in the assessor's plat, and
10collected as a special assessment on such land property, as provided by s. 66.0703.
SB2-SSA1,46 11Section 46 . 70.27 (3) (a) of the statutes is amended to read:
SB2-SSA1,19,212 70.27 (3) (a) Reference to any land, or land and the buildings, improvements,
13and fixtures on that land
as it the reference appears on a recorded assessor's plat is
14deemed sufficient for purposes of assessment and taxation. Conveyance may be
15made by reference to such plat and shall be as effective to pass title to the land so
16described as it would be if the same premises had been described by metes and
17bounds. Such plat or record thereof shall be received in evidence in all courts and
18places as correctly describing the several parcels of land or land and the buildings,
19improvements, and fixtures on that land
therein designated. After an assessor's plat
20has been made and recorded with the register of deeds as provided by this section,
21all conveyances of lands or land and the buildings, improvements, and fixtures on
22that land
included in such assessor's plat shall be by reference to such plat. Any
23instrument dated and acknowledged after September 1, 1955, purporting to convey,
24mortgage, or otherwise give notice of an interest in land or land and the buildings,

1improvements, and fixtures on that land
that is within or part of an assessor's plat
2shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
SB2-SSA1,47 3Section 47 . 70.27 (4) of the statutes is amended to read:
SB2-SSA1,19,164 70.27 (4) Amendments. Amendments or corrections to an assessor's plat may
5be made at any time by the governing body by recording with the register of deeds
6a plat of the area affected by such amendment or correction, made and authenticated
7as provided by this section. It shall not be necessary to refer to any amendment of
8the plat, but all assessments or instruments wherein any parcel of land is or land and
9the buildings, improvements, and fixtures on that land are
described as being in an
10assessor's plat, shall be construed to mean the assessor's plat of lands or land and
11the buildings, improvements, and fixtures on that land
with its amendments or
12corrections as it stood on the date of making such assessment or instrument, or such
13plats may be identified by number. This subsection does not prohibit the division of
14lands or land and the buildings, improvements, and fixtures on that land that are
15included in an assessor's plat by subdivision plat, as provided in s. 236.03, or by
16certified survey map, as provided in s. 236.34.
SB2-SSA1,48 17Section 48 . 70.27 (5) of the statutes is amended to read:
SB2-SSA1,20,2218 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall be a
19professional land surveyor licensed under ch. 443 and shall survey and lay out the
20boundaries of each parcel, building, improvement, fixture, street, alley, lane,
21roadway, or dedication to public or private use, according to the records of the register
22of deeds, and whatever evidence that may be available to show the intent of the buyer
23and seller, in the chronological order of their conveyance or dedication, and set
24temporary monuments to show the results of such survey which shall be made
25permanent upon recording of the plat as provided for in this section. The map shall

1be at a scale of not more than 100 feet per inch, unless waived in writing by the
2department of administration under s. 236.20 (2) (L). The owners of record of lands
3or the land and the buildings, improvements, and fixtures on that land in the plat
4shall be notified by certified letter mailed to their last-known addresses, in order
5that they shall have opportunity to examine the map, view the temporary
6monuments, and make known any disagreement with the boundaries as shown by
7the temporary monuments. It is the duty of the professional land surveyor making
8the plat to reconcile any discrepancies that may be revealed so that the plat as
9certified to the governing body is in conformity with the records of the register of
10deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
11evidenced on the ground, are mutually agreed to in writing by the owners of record,
12those lines shall be the true boundaries for all purposes thereafter, even though they
13may vary from the metes and bounds descriptions previously of record. Such written
14agreements shall be recorded in the office of the register of deeds. On every assessor's
15plat, as certified to the governing body, shall appear the document number of the
16record and, if given on the record, the volume and page where the record is recorded
17for the record that contains the metes and bounds description of each parcel, as
18recorded in the office of the register of deeds, which shall be identified with the
19number by which such parcel is designated on the plat, except that a lot that has been
20conveyed or otherwise acquired but upon which no deed is recorded in the office of
21register of deeds may be shown on an assessor's plat and when so shown shall contain
22a full metes and bounds description.
SB2-SSA1,49 23Section 49 . 70.27 (7) (b) of the statutes is amended to read:
SB2-SSA1,21,424 70.27 (7) (b) A clear and concise description of the land or the land and the
25buildings, improvements, and fixtures on that land
so surveyed and mapped, by

1government lot, quarter quarter-section, township, range and county, or if located
2in a city or village or platted area, then according to the plat; otherwise by metes and
3bounds beginning with some corner marked and established in the United States
4land survey.
SB2-SSA1,50 5Section 50 . 70.29 of the statutes is amended to read:
SB2-SSA1,21,14 670.29 Personalty, how entered. The For assessments made before January
71, 2024, the
assessor shall place in one distinct and continuous part of the assessment
8roll all the names of persons assessed for personal property, with a statement of such
9property in each village in the assessor's assessment district, and foot up the
10valuation thereof separately; otherwise the assessor shall arrange all names of
11persons assessed for personal property on the roll alphabetically so far as convenient.
12The assessor shall also place upon the assessment roll, in a separate column and
13opposite the name of each person assessed for personal property, the number of the
14school district in which such personal property is subject to taxation.
SB2-SSA1,51 15Section 51 . 70.30 (intro.) of the statutes is amended to read:
SB2-SSA1,21,21 1670.30 Aggregate values. (intro.) Every For assessments made before
17January 1, 2024, every
assessor shall ascertain and set down in separate columns
18prepared for that purpose on the assessment roll and opposite to the names of all
19persons assessed for personal property the number and value of the following named
20items of personal property assessed to such person, which shall constitute the
21assessed valuation of the several items of property therein described, to wit:
SB2-SSA1,52 22Section 52 . 70.34 of the statutes is amended to read:
SB2-SSA1,22,9 2370.34 Personalty. All For assessments made before January 1, 2024, all
24articles of personal property shall, as far as practicable, be valued by the assessor
25upon actual view at their true cash value; and after arriving at the total valuation

1of all articles of personal property which the assessor shall be able to discover as
2belonging to any person, if the assessor has reason to believe that such person has
3other personal property or any other thing of value liable to taxation, the assessor
4shall add to such aggregate valuation of personal property an amount which, in the
5assessor's judgment, will render such aggregate valuation a just and equitable
6valuation of all the personal property liable to taxation belonging to such person. In
7carrying out the duties imposed on the assessor by this section, the assessor shall act
8in the manner specified in the Wisconsin property assessment manual provided
9under s. 73.03 (2a).
SB2-SSA1,53 10Section 53 . 70.345 of the statutes is amended to read:
SB2-SSA1,22,18 1170.345 Legislative intent; department of revenue to supply
12information.
The For assessments made before January 1, 2024, the assessor shall
13exercise particular care so that personal property as a class on the assessment rolls
14bears the same relation to statutory value as real property as a class. To assist the
15assessor in determining the true relationship between real estate and personal
16property the department of revenue shall make available to local assessors
17information including figures indicating the relationship between personal property
18and real property on the last assessment rolls.
SB2-SSA1,54 19Section 54 . 70.35 (1) of the statutes is amended to read:
SB2-SSA1,23,420 70.35 (1) To For assessments made before January 1, 2024, to determine the
21amount and value of any personal property for which any person, firm, or corporation
22should be assessed, any assessor may examine such person or the managing agent
23or officer of any firm or corporation under oath as to all such items of personal
24property, the taxable value thereof as defined in s. 70.34 if the property is taxable.
25In the alternative the assessor may require such person, firm, or corporation to

1submit a return of such personal property and of the taxable value thereof. There
2shall be annexed to such return the declaration of such person or of the managing
3agent or officer of such firm or corporation that the statements therein contained are
4true.
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