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.

AB1048,100 Section 100. 74.12 (8) (a) of the statutes is amended to read:

AB1048,35,21 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).

AB1048,101 Section 101. 74.12 (9) (a) of the statutes is amended to read:

AB1048,36,2 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.

AB1048,102 Section 102. 74.12 (10) (a) of the statutes is amended to read:

AB1048,36,8 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.