AB1048,37,321 74.29 (2) On or before August 20, a taxation district treasurer who has not paid
22in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s.
2374.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
24on improvements on leased land included in the tax roll which have not previously
25been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall

1pay the state's proportionate share to the county. As part of that distribution, the
2taxation district treasurer shall allocate to each tax incremental district within the
3taxation district its proportionate share of taxes on improvements on leased land.

AB1048,37,86 74.30 (1m) March settlement between counties and the state. On or before
7March 15, the county treasurer shall send to the secretary of administration the
8state's proportionate shares of taxes under sub. (1) (i) and (j).

AB1048,37,21 1374.83 Agreements. Any 1st class city may enter into agreements to pay
14delinquent state, county, metropolitan sewerage district, and technical college
15district real or personal property taxes, including accrued interest and penalties
16thereon, applicable to property located in that city at any stage in the proceedings
17for collection and enforcement of those taxes and thereafter collect and enforce those
18taxes, including interest and penalties on them, in its own name in accordance with
19any of the procedures or remedies applicable to the collection and enforcement of
20delinquent city, state, county, metropolitan sewerage district, and technical college
21district taxes under this chapter and ch. 75.

AB1048,38,823 74.87 (3) Optional payment schedule. The common council of a city may, by
24ordinance, permit payment in 10 equal installments, without interest, of general
25property taxes, special charges, and special assessments of the city, other than for

1special assessments for which no payment extension is allowed. Each installment
2shall be paid on or before the last day of each month from January through October.
3Taxes on personal property may be paid in installments under this subsection if, on
4or before January 31 of the year in which the tax becomes due, the taxpayer has first
5paid to the city treasurer taxes on personal property levied by all taxing jurisdictions
6other than the city. The amounts and time of payment of city general property taxes,
7special assessments and charges in the city tax roll shall be as provided in the charter
8of the city.

AB1048,38,1811 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
12shall enter in a special column or other appropriate place on the tax roll the
13description of each parcel of land designated as managed forest land, and shall
14specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
15designated open or closed under s. 77.83. The land shall be assessed and is subject
16to review under ch. 70. Except as provided in this subchapter, no tax may be levied
17on managed forest land, except that any building, improvements, and fixtures on
18managed forest land is subject to taxation as personal real property under ch. 70.

AB1048,39,620 79.095 (3) Review by department. The department shall adjust each rate
21reported under sub. (2) (b) to a full-value rate. The department shall review and
22correct the information submitted under sub. (2) (a), shall determine the full value
23of all of the property reported under sub. (2) (a) and of all the property under s. 70.995
24(12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value
25of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the

1jurisdiction. The department shall adjust the full value that is reported to taxing
2jurisdictions under this subsection in the year after an error occurs or a value has
3been changed due to an appeal. All disputes between the department and
4municipalities about the value of the property reported under sub. (2) (a) or of the
5property under s. 70.995 (12r) shall be resolved by using the procedures under s.
670.995 (8).

AB1048,39,129 79.096 (1) (b) Beginning in 2023, the department of administration shall pay
10to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the
11property taxes levied on the items of personal property described under s. 70.111 (28)
12for the property tax assessments as of January 1, 2021.

AB1048,39,1715 79.096 (2) (a) (intro.) Each municipality shall report to the department of
16revenue, in the time and manner determined by the department, the all of the
17following:

AB1048,39,20 181. The amount of the property taxes levied on the items of personal property
19described under s. 70.111 (27) (b) for the property tax assessments as of January 1,
202017, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB1048,39,2522 79.096 (2) (a) 2. The amount of the property taxes levied on the items of
23personal property described under s. 70.111 (28) for the property tax assessments as
24of January 1, 2021, on behalf of the municipality and on behalf of other taxing
25jurisdictions.

AB1048,40,52 79.096 (2) (c) If a municipality does not timely electronically file the report
3required by the department of revenue under par. (a), the following reductions will
4be made to the municipality's personal property aid distributed under sub. (1) (b) in
52023: