AB1048,32,4 71.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of the following:

AB1048,83 Section 83 . 71.28 (5n) (a) 9. a. of the statutes is amended to read:

AB1048,32,12 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part by the claimant on property that is located in this state and assessed as manufacturing property under s. 70.995. Tangible personal property manufactured in this state may only be qualified production property if it is manufactured on property approved to be classified as manufacturing real property for purposes of s. 70.995, even if it is not eligible to be listed on the department's manufacturing roll until January 1 of the following year.

AB1048,84 Section 84 . 71.28 (5n) (a) 9. c. of the statutes is created to read:

AB1048,32,23 71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part by the claimant with an establishment that is located in this state and classified as manufacturing under s. 70.995 (5n). A person wishing to classify the person's establishment as manufacturing under this subd. 9. c. shall file an application in the form and manner prescribed by the department no later than July 1 of the taxable year for which the person wishes to claim the credit under this subsection, pursuant to s. 70.995 (5n). The department shall make a determination and provide written notice by December 31 of the year in which the application is filed. A determination on the classification under this subd. 9. c. may be appealed as provided under s. 70.995 (5n).

AB1048,85 Section 85 . 71.28 (5n) (d) 2. of the statutes is amended to read:

AB1048,33,9 71.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a claimant's eligible qualified production activities income under this subsection, the claimant shall multiply the claimant's qualified production activities income from property manufactured by the claimant by the manufacturing property factor and qualified production activities income from property produced, grown, or extracted by the claimant by the agriculture property factor. This subdivision does not apply if the claimant's entire qualified production activities income results from the sale of tangible personal property that was manufactured, produced, grown, or extracted wholly in this state by the claimant.

AB1048,86 Section 86 . 73.06 (3) of the statutes is amended to read:

AB1048,33,22 73.06 (3) The department of revenue, through its supervisors of equalization, shall examine and test the work of assessors during the progress of their assessments and ascertain whether any of them is assessing property at other than full value or is omitting property subject to taxation from the roll. The department and such supervisors shall have the rights and powers of a local assessor for the examination of persons and property and for the discovery of property subject to taxation. If any property has been omitted or not assessed according to law, they shall bring the same to the attention of the local assessor of the proper district and if such local assessor shall neglect or refuse to correct the assessment they shall report the fact to the board of review. All disputes between the department, municipalities, and property owners about the taxability or value of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

AB1048,87 Section 87. 74.05 (1) of the statutes is amended to read:

AB1048,34,2 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.

AB1048,88 Section 88. 74.09 (2) of the statutes is amended to read:

AB1048,34,6 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.

AB1048,89 Section 89. 74.11 (4) of the statutes is repealed.

AB1048,90 Section 90. 74.11 (6) (a) of the statutes is amended to read:

AB1048,34,11 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.

AB1048,91 Section 91. 74.11 (10) (a) 1. of the statutes is amended to read:

AB1048,34,17 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.

AB1048,92 Section 92. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).

AB1048,93 Section 93. 74.11 (11) (b) of the statutes is repealed.

AB1048,94 Section 94. 74.11 (12) (a) (intro.) of the statutes is amended to read:

AB1048,34,24 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:

AB1048,95 Section 95. 74.11 (12) (a) 1g. of the statutes is repealed.

AB1048,96 Section 96. 74.11 (12) (b) of the statutes is amended to read:

AB1048,35,4 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.

AB1048,97 Section 97. 74.11 (12) (d) of the statutes is repealed.

AB1048,98 Section 98. 74.12 (6) of the statutes is repealed.

AB1048,99 Section 99. 74.12 (7) (a) of the statutes is amended to read:

AB1048,35,13 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.