74.87 (3) Optional payment schedule. The common council of a city may, by ordinance, permit payment in 10 equal installments, without interest, of general property taxes, special charges, and special assessments of the city, other than for special assessments for which no payment extension is allowed. Each installment shall be paid on or before the last day of each month from January through October. Taxes on personal property may be paid in installments under this subsection if, on or before January 31 of the year in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes on personal property levied by all taxing jurisdictions other than the city. The amounts and time of payment of city general property taxes, special assessments and charges in the city tax roll shall be as provided in the charter of the city.
AB191,85
Section
85. 76.69 of the statutes is repealed.
AB191,86
Section
86. 77.84 (1) of the statutes is amended to read:
77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as
personal real property under ch. 70.
AB191,87
Section
87. 174.065 (3) of the statutes is amended to read:
174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and a civil action under ch. 799 for the collecting of personal property taxes
, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.
AB191,88
Section
88. 815.18 (3) (intro.) of the statutes is amended to read:
815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive the following property is exempt, except as specifically provided in this section and ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
AB191,89
Section 89
. 978.05 (6) (a) of the statutes is amended to read:
978.05 (6) (a) Institute, commence or appear in all civil actions or special proceedings under and perform the duties set forth for the district attorney under ch. 980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and 938 as the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority of the county board to designate, under s. 48.09 (5), that the corporation counsel provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the interests of the public under s. 48.14 or 938.14.
AB191,89h
Section 89h.
Nonstatutory provisions.
(1) Reports from taxing jurisdictions. If legislation is enacted during the 2021-22 legislative session to eliminate the personal property tax imposed under ch. 70, effective with the January 1, 2022, assessments, each taxing jurisdiction shall report to the department of revenue, in the time and manner determined by the department, the amount of the property taxes levied on all items of personal property for the property tax assessments as of January 1, 2021.
AB191,89m
Section 89m.
Initial applicability.
(1) Elimination of the personal property tax. This act first applies to the property tax assessments as of January 1, 2022.