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.
SB2-SSA1,55 5Section 55 . 70.35 (2) of the statutes is amended to read:
SB2-SSA1,23,166 70.35 (2) The For assessments made before January 1, 2024, the return shall
7be made and all the information therein requested given by such person on a form
8prescribed by the assessor with the approval of the department of revenue which
9shall provide suitable schedules for such information bearing on value as the
10department deems necessary to enable the assessor to determine the true cash value
11of the taxable personal property that is owned or in the possession of such person on
12January 1 as provided in s. 70.10. The return may contain methods of deriving
13assessable values from book values and for the conversion of book values to present
14values, and a statement as to the accounting method used. No person shall be
15required to take detailed physical inventory for the purpose of making the return
16required by this section.
SB2-SSA1,56 17Section 56 . 70.35 (3) of the statutes is amended to read:
SB2-SSA1,23,2518 70.35 (3) Each For assessments made before January 1, 2024, each return shall
19be filed with the assessor on or before March 1 of the year in which the assessment
20provided by s. 70.10 is made. The assessor, for good cause, may allow a reasonable
21extension of time for filing the return. All returns filed under this section shall be
22the confidential records of the assessor's office, except that the returns shall be
23available for use before the board of review as provided in this chapter. No return
24required under this section is controlling on the assessor in any respect in the
25assessment of any property.
SB2-SSA1,57
1Section 57. 70.35 (4) of the statutes is amended to read:
SB2-SSA1,24,82 70.35 (4) Any For assessments made before January 1, 2024, any person, firm
3or corporation who refuses to so testify or who fails, neglects or refuses to make and
4file the return of personal property required by this section shall be denied any right
5of abatement by the board of review on account of the assessment of such personal
6property unless such person, firm, or corporation shall make such return to such
7board of review together with a statement of the reasons for the failure to make and
8file the return in the manner and form required by this section.
SB2-SSA1,58 9Section 58 . 70.35 (5) of the statutes is amended to read:
SB2-SSA1,24,1310 70.35 (5) In For assessments made before January 1, 2024, in the event that
11the assessor or the board of review should desire further evidence they may call upon
12other persons as witnesses to give evidence under oath as to the items and value of
13the personal property of any such person, firm or corporation.
SB2-SSA1,59 14Section 59 . 70.36 (1) of the statutes is amended to read:
SB2-SSA1,24,2415 70.36 (1) Any For assessments made before January 1, 2024, any person in this
16state owning or holding any personal property that is subject to assessment,
17individually or as agent, trustee, guardian, personal representative, assignee, or
18receiver or in some other representative capacity, who intentionally makes a false
19statement to the assessor of that person's assessment district or to the board of
20review of the assessment district with respect to the property, or who omits any
21property from any return required to be made under s. 70.35, with the intent of
22avoiding the payment of the just and proportionate taxes on the property, shall forfeit
23the sum of $10 for every $100 or major fraction of $100 so withheld from the
24knowledge of the assessor or board of review.
SB2-SSA1,60 25Section 60 . 70.36 (2) of the statutes is amended to read:
SB2-SSA1,25,9
170.36 (2) It For assessments made before January 1, 2024, it is hereby made
2the duty of the district attorney of any county, upon complaint made to the district
3attorney by the assessor or by a member of the board of review of the assessment
4district in which it is alleged that property has been so withheld from the knowledge
5of such assessor or board of review, or not included in any return required by s. 70.35,
6to investigate the case forthwith and bring an action in the name of the state against
7the person, firm or corporation so complained of. All forfeitures collected under the
8provisions of this section shall be paid into the treasury of the taxation district in
9which such property had its situs for taxation.
SB2-SSA1,61 10Section 61. 70.43 (2) of the statutes is amended to read:
SB2-SSA1,25,1711 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
12of real estate or an item of personal property, for personal property assessments
13made before January 1, 2024,
that results in the tract or property having an
14inaccurate assessment for the preceding year, the assessor shall correct that error
15by adding to or subtracting from the assessment for the preceding year. The result
16shall be the true assessed value of the property for the preceding year. The assessor
17shall make a marginal note of the correction on that year's assessment roll.
SB2-SSA1,62 18Section 62 . 70.44 (1) of the statutes is amended to read: