AB2,2551Section 25. 70.13 (3) of the statutes is repealed.
AB2,2652Section 26. 70.13 (7) of the statutes is repealed.
AB2,2753Section 27. 70.17 (1) of the statutes is amended to read:
AB2,,545470.17 (1) Real property shall be entered in the name of the owner, if known to the assessor, otherwise to the occupant thereof if ascertainable, and otherwise without any name. The person holding the contract or certificate of sale of any real property contracted to be sold by the state, but not conveyed, shall be deemed the owner for such purpose. The undivided real estate of any deceased person may be entered to the heirs of such person without designating them by name. The real estate of an incorporated company shall be entered in the same manner as that of an individual. Improvements Except as provided in sub. (3), buildings, improvements, and fixtures on leased lands may be assessed either as real property or personal property.
AB2,2855Section 28. 70.17 (3) of the statutes is created to read:
AB2,,565670.17 (3) Beginning with the property tax assessments as of January 1, 2023, manufactured and mobile homes, not otherwise exempt from taxation under s. 66.0435 (3), buildings, improvements, and fixtures on leased lands, buildings, improvements, and fixtures on exempt lands, buildings, improvements, and fixtures on forest croplands, and buildings, improvements, and fixtures on managed forest lands shall be assessed as real property. If buildings, improvements, and fixtures, but not the underlying land, are leased to a person other than the landowner or if the buildings, improvements, and fixtures are owned by a person other than the landowner, the assessor may create a separate tax parcel for the buildings, improvements, and fixtures and assess the buildings, improvements, and fixtures as real property to the owner of the buildings, improvements, and fixtures. The assessor may also create a tax parcel for buildings, improvements, and fixtures on exempt lands, buildings, improvements, and fixtures on forest croplands, and buildings, improvements, and fixtures on managed forest lands and assess the buildings, improvements, and fixtures as real property to the owner of the buildings, improvements, and fixtures. For purposes of this subsection, “buildings, improvements and fixtures” does not include any property defined in s. 70.04.
AB2,2957Section 29. 70.174 of the statutes is amended to read:
AB2,,585870.174 Improvements on government-owned land. Improvements made by any person on land within this state owned by the United States may shall be assessed either as real or personal property to the person making the same, if ascertainable, and otherwise to the occupant thereof or the person receiving benefits therefrom.
AB2,3059Section 30. 70.18 of the statutes is repealed.
AB2,3160Section 31. 70.19 of the statutes is repealed.
AB2,3261Section 32. 70.20 of the statutes is repealed.
AB2,3362Section 33. 70.21 of the statutes is repealed.
AB2,3463Section 34. 70.22 of the statutes is repealed.
AB2,3564Section 35. 70.29 of the statutes is repealed.
AB2,3665Section 36. 70.30 of the statutes is repealed.
AB2,3766Section 37. 70.34 of the statutes is repealed.
AB2,3867Section 38. 70.345 of the statutes is repealed.
AB2,3968Section 39. 70.35 of the statutes is repealed.
AB2,4069Section 40. 70.36 of the statutes is repealed.
AB2,4170Section 41. 70.44 (1) of the statutes is amended to read:
AB2,,717170.44 (1) Real or personal property omitted from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor’s best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall not apply to manufacturing property assessed by the department of revenue under s. 70.995.
AB2,4272Section 42. 70.47 (15) of the statutes is repealed.
AB2,4373Section 43. 70.49 (2) of the statutes is amended to read:
AB2,,747470.49 (2) The value of all real and personal property entered into the assessment roll to which such affidavit is attached by the assessor shall, in all actions and proceedings involving such values, be presumptive evidence that all such properties have been justly and equitably assessed in proper relationship to each other.
AB2,4475Section 44. 70.52 of the statutes is amended to read:
AB2,,767670.52 Clerks to examine and correct rolls. Each city, village, and town clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk shall correct all double assessments, imperfect descriptions, and other errors apparent on the roll, and correct the value of parcels of real property not liable to taxation. The clerk shall add to the roll any parcel of real property not listed on the assessment roll or item of personal property omitted from the roll and immediately notify the assessors of the additions and omissions. The assessors shall immediately view and value the omitted property and certify the valuation to the clerk. The clerk shall enter the valuation and property classification on the roll, and the valuation shall be final. To enable the clerk to properly correct defective descriptions, the clerk may request aid, when necessary, from the county surveyor, whose fees for the services rendered shall be paid by the city, village, or town.
AB2,4577Section 45. 70.53 (1) (a) of the statutes is repealed.
AB2,4678Section 46. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated, renumbered 70.65 (2) (a) and amended to read:
AB2,,797970.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real property within the taxation district and, with respect to each description of real property, the name and address of the owner and the assessed value.