AB191-ASA1,57 Section 57. 74.05 (1) of the statutes is amended to read:

AB191-ASA1,15,16 74.05 (1) Definition. In this section, “error in the tax roll" means an error in the description of any real or personal property, in the identification of the owner or person to whom the property is assessed or in the amount of the tax or an error resulting from a palpably erroneous entry in the assessment roll.

AB191-ASA1,58 Section 58. 74.09 (2) of the statutes is amended to read:

AB191-ASA1,15,20 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real and personal property tax bills. The form of the property tax bill shall be prescribed by the department of revenue and shall be uniform.

AB191-ASA1,59 Section 59. 74.11 (4) of the statutes is repealed.

AB191-ASA1,60 Section 60. 74.11 (6) (a) of the statutes is amended to read:

AB191-ASA1,15,25 74.11 (6) (a) Payments made on or before January 31 and payments of taxes on improvements on leased land that are assessed as personal property shall be made to the taxation district treasurer.

AB191-ASA1,61 Section 61. 74.11 (10) (a) 1. of the statutes is amended to read:

AB191-ASA1,16,6 74.11 (10) (a) 1. If all special assessments, special charges, and special taxes and personal property taxes due under sub. (3) or (4) are not paid in full and received by the proper official on or before 5 working days after the due date, the amounts unpaid are delinquent as of the day after the due date of the first installment or of the lump-sum payment.

AB191-ASA1,62 Section 62. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).

AB191-ASA1,63 Section 63. 74.11 (11) (b) of the statutes is repealed.

AB191-ASA1,64 Section 64. 74.11 (12) (a) (intro.) of the statutes is amended to read:

AB191-ASA1,16,13 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB191-ASA1,65 Section 65. 74.11 (12) (a) 1g. of the statutes is repealed.

AB191-ASA1,66 Section 66. 74.11 (12) (b) of the statutes is amended to read:

AB191-ASA1,16,18 74.11 (12) (b) The allocation under par. (a) 1g. 1m, to 4. is conclusive for purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies under this section.

AB191-ASA1,67 Section 67. 74.11 (12) (d) of the statutes is repealed.

AB191-ASA1,68 Section 68. 74.12 (6) of the statutes is repealed.

AB191-ASA1,69 Section 69. 74.12 (7) (a) of the statutes is amended to read:

AB191-ASA1,17,2 74.12 (7) (a) If the first installment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains is not received by the proper official on or before 5 working days after the due date of January 31, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of February 1.

AB191-ASA1,70 Section 70. 74.12 (8) (a) of the statutes is amended to read:

AB191-ASA1,17,10 74.12 (8) (a) If the 2nd or any subsequent installment payment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains is not received by the proper official on or before 5 working days after the due date specified in the ordinance, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of the first day of the month after the payment is due and interest and penalties are due under sub. (10).

AB191-ASA1,71 Section 71. 74.12 (9) (a) of the statutes is amended to read:

AB191-ASA1,17,16 74.12 (9) (a) If all special assessments to which an installment option does not pertain, special charges, and special taxes and personal property taxes that are due under sub. (5) or (6) are not paid in full and received by the proper official on or before 5 working days after the due date of January 31, the amounts unpaid are delinquent as of February 1.

AB191-ASA1,72 Section 72. 74.12 (10) (a) of the statutes is amended to read:

AB191-ASA1,17,22 74.12 (10) (a) All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid, together with interest and penalties charged from the preceding February 1, to the taxation district treasurer.

AB191-ASA1,73 Section 73. 74.12 (11) (a) (intro.) of the statutes is amended to read:

AB191-ASA1,18,2 74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB191-ASA1,74 Section 74. 74.12 (11) (a) 1g. of the statutes is repealed.