AB68-SSA1,1448
16Section
1448. 76.08 (1) of the statutes is amended to read:
AB68-SSA1,731,1217
76.08
(1) Notice of the assessments determined under s. 76.07 and of
18adjustments under s. 76.075 shall be given
by certified mail to each company the
19property of which has been assessed, and the notice of assessment shall be
mailed 20provided on or before the assessment date specified in s. 76.07 (1). Any company
21aggrieved by the assessment or adjustment of its property thus made may have its
22assessment or adjustment redetermined by the Dane County circuit court if
, within
2330 days after notice of assessment or adjustment is
mailed provided to the company
24under s. 76.07 (3)
, an action for the redetermination is commenced by filing a
25summons and complaint with that court, and service of authenticated copies of the
1summons and complaint is made upon the department of revenue. No answer need
2be filed by the department and the allegations of the complaint in opposition to the
3assessment or adjustment shall be deemed denied. Upon the filing of the summons
4and complaint
, the court shall set the matter for hearing without a jury. If the
5plaintiff fails to file the summons and complaint within 5 days of service upon the
6department, the department may file a copy thereof with the court in lieu of the
7original. The department may be named as the defendant in any such action and
8shall appear and be represented by its counsel in all proceedings connected with the
9action but, on the request of the secretary of revenue, the attorney general may
10participate with or serve in lieu of departmental counsel. In an action for
11redetermination of an adjustment, only the issues raised in the department's
12adjustment under s. 76.075 may be raised.
AB68-SSA1,1449
13Section
1449. 76.10 (1) of the statutes is amended to read:
AB68-SSA1,732,1014
76.10
(1) Every company defined in s. 76.02 shall, on or before October 1 in each
15year, be entitled, on its own motion, to present evidence before the department
16relating to the state assessment made in the preceding year pursuant to s. 70.575.
17On
written request
, in writing, for such hearing or presentation, the department
18shall fix a time therefor within 60 days after
such
the application is filed, the same
19to be conducted in such manner as the department directs. Notice of
such the hearing
20shall be
mailed provided to any company requesting a hearing and shall be published
21in the official state paper. Within 30 days after the conclusion of
such the hearing
, 22the department shall enter an order either affirming the state assessment or
23ordering correction thereof as provided in sub. (2). A copy of
such the order shall be
24sent by certified mail provided to the company or companies requesting
such the 25hearing and to any interested party who has made an appearance in
such the
1proceeding. The department may, on its own motion, correct
such the state
2assessment. Any company having filed application for review of the state
3assessment pursuant to this section, or any other interested party participating in
4such the hearing, if aggrieved by the order entered by the department, may bring an
5action in the circuit court for Dane County within 30 days after the entry of
such the 6order to have said order set aside and a redetermination made of the state
7assessment. In any such action or in any hearing before the department pursuant
8to this section, any interested party may appear and be heard. An interested party
9includes any division of government whose revenues would be affected by any
10adjustment of the state assessment.
AB68-SSA1,1450
11Section
1450. 76.13 (2) of the statutes is amended to read:
AB68-SSA1,733,212
76.13
(2) Every tax roll upon completion shall be delivered to the secretary of
13administration. The department shall notify
, by certified mail, all companies listed
14on the tax roll of the amount of tax due, which shall be paid to the department. The
15payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
16the tax of any company may, if the company has brought an action in the Dane
17County circuit court under s. 76.08, be made without delinquent interest as provided
18in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
19part of the tax ultimately required to be paid shall bear interest from the original due
20date to the date the appeal became final at the rate of 12 percent per year and at 1.5
21percent per month thereafter until paid. The taxes extended against any company
22after the same become due, with interest, shall be a lien upon all the property of the
23company prior to all other liens, claims, and demands
whatsoever, except as provided
24in ss. 292.31 (8) (i) and 292.81,
which and the lien may be enforced in an action in
1the name of the state in any court of competent jurisdiction against the property of
2the company within the state as an entirety.
AB68-SSA1,1451
3Section
1451. 76.15 (2) of the statutes is amended to read:
AB68-SSA1,733,154
76.15
(2) The power to reassess the property of any company defined in s. 76.02
5and the general property of the state, and to redetermine the average rate of
6taxation, may be exercised under sub. (1) as often as
may be necessary until the
7amount of taxes legally due from any such company for any year under ss. 76.01 to
876.26 has been finally and definitely determined. Whenever any sum or part thereof,
9levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
10been paid and not refunded, the payment
so made shall be applied upon the
11reassessment upon the property, and the reassessment of taxes to that extent shall
12be deemed to be satisfied. When the tax roll on the reassessment is completed and
13delivered to the secretary of administration, the department shall immediately
14notify
by certified mail each of the several companies taxed to pay the amount of the
15taxes extended on the tax roll within 30 days.
AB68-SSA1,1452
16Section
1452. 76.639 (1) (e) of the statutes is amended to read:
AB68-SSA1,733,2117
76.639
(1) (e) “Credit period” means the period of
6 10 taxable years beginning
18with the taxable year in which a qualified development is placed in service. For
19purposes of this paragraph, if a qualified development consists of more than one
20building, the qualified development is placed in service in the taxable year in which
21the last building of the qualified development is placed in service.
AB68-SSA1,1453
22Section
1453. 76.639 (1) (g) of the statutes is amended to read:
AB68-SSA1,734,723
76.639
(1) (g) “Qualified development” means a qualified low-income housing
24project under section
42 (g) of the Internal Revenue Code that is financed with
25tax-exempt bonds
, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of
1the Internal Revenue Code,
allocated the credit under section 42 of the Internal
2Revenue Code, and located in this state
; except that the authority may waive, in the
3qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
4the requirements of tax-exempt bond financing and federal credit allocation to the
5extent the authority anticipates that sufficient volume cap under section 146 of the
6Internal Revenue Code will not be available to finance low-income housing projects
7in any year.
AB68-SSA1,1454
8Section 1454
. Chapter 77 (title) of the statutes is amended to read:
AB68-SSA1,734,209
CHAPTER 77
10
TAXATION OF FOREST CROPLANDS;
11
REAL ESTATE TRANSFER FEES;
12
SALES AND USE TAXES;
13
COUNTY
, Municipality, AND
14
SPECIAL DISTRICT SALES AND USE
15
TAXES; MANAGED FOREST LAND;
16
ECONOMIC DEVELOPMENT SURCHARGE;
17
LOCAL FOOD AND BEVERAGE TAX;
18
LOCAL RENTAL CAR TAX; PREMIER
19
RESORT AREA TAXES; STATE RENTAL
20
VEHICLE FEE; DRY CLEANING FEES
AB68-SSA1,1455
21Section 1455
. 77.25 (8m) of the statutes is amended to read:
AB68-SSA1,734,2222
77.25
(8m) Between
husband and wife spouses.
AB68-SSA1,1456
23Section
1456. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.)
24and amended to read:
AB68-SSA1,735,5
177.51
(1fm) (intro.) “Candy" means a preparation of sugar, honey, or other
2natural or artificial sweetener combined with chocolate, fruit, nuts, or other
3ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not
4include
a preparation that contains flour or that requires refrigeration. any of the
5following:
AB68-SSA1,1457
6Section
1457. 77.51 (1fm) (a) of the statutes is created to read:
AB68-SSA1,735,77
77.51
(1fm) (a) A preparation that contains flour or that requires refrigeration.
AB68-SSA1,1458
8Section
1458. 77.51 (1fm) (b) of the statutes is created to read:
AB68-SSA1,735,159
77.51
(1fm) (b) A preparation that has as its predominant ingredient dried or
10partially dried fruit along with one or more sweeteners, and which may also contain
11other additives including oils, natural flavorings, fiber, or preservatives. This
12paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or
13a preparation that has a confectionary coating or glazing on the dried or partially
14dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not
15include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.
AB68-SSA1,1459
16Section
1459. 77.51 (11d) of the statutes is amended to read:
AB68-SSA1,735,2017
77.51
(11d) For purposes of subs. (1ag), (1f), (3pf), (7j),
and (9p)
, and (17g) and
18ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
19includes tangible personal property, and items, property, and goods under s. 77.52
20(1) (b), (c), and (d), and services.
AB68-SSA1,1460
21Section
1460. 77.51 (17g) of the statutes is created to read:
AB68-SSA1,735,2322
77.51
(17g) “Separate and optional fee” means a fee charged to receive a
23distinct and identifiable product if either of the following applies:
AB68-SSA1,736,324
(a) The fee is in addition to fees that the seller charges for other distinct and
25identifiable products sold to the same buyer, the fee is separately set forth on the
1invoice given by the seller to the buyer, and the seller does not require the buyer to
2pay the fee if the buyer chooses not to receive the additional distinct and identifiable
3product for which the fee applies.
AB68-SSA1,736,104
(b) The seller charges a single amount for multiple distinct and identifiable
5products and offers the buyer the option of paying a lower amount if the buyer
6chooses not to receive one or more of the distinct and identifiable products. For
7purposes of this paragraph, the separate and optional fee is the single amount the
8seller charges for the multiple distinct and identifiable products less the reduced
9amount the seller charges to the buyer because the buyer chooses not to receive one
10or more of the products.
AB68-SSA1,1461
11Section
1461. 77.52 (2) (a) 20. of the statutes is amended to read: