AB2-ASA1,33 11Section 33. 70.17 (1) of the statutes is amended to read:
AB2-ASA1,11,2012 70.17 (1) Real property shall be entered in the name of the owner, if known to
13the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
14without any name. The person holding the contract or certificate of sale of any real
15property contracted to be sold by the state, but not conveyed, shall be deemed the
16owner for such purpose. The undivided real estate of any deceased person may be
17entered to the heirs of such person without designating them by name. The real
18estate of an incorporated company shall be entered in the same manner as that of an
19individual. Improvements on leased lands may be assessed either as real property
20or personal property.
AB2-ASA1,34 21Section 34 . 70.17 (3) of the statutes is created to read:
AB2-ASA1,12,1422 70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
23manufactured and mobile homes, not otherwise exempt from taxation under s.
2466.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
25improvements, and fixtures on exempt lands, buildings, improvements, and fixtures

1on forest croplands, and buildings, improvements, and fixtures on managed forest
2lands shall be assessed as real property. If buildings, improvements, and fixtures,
3but not the underlying land, are leased to a person other than the landowner or if the
4buildings, improvements, and fixtures are owned by a person other than the
5landowner, the assessor may create a separate tax parcel for the buildings,
6improvements, and fixtures and assess the buildings, improvements, and fixtures as
7real property to the owner of the buildings, improvements, and fixtures. The
8assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
9improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
10on forest croplands, and buildings, improvements, and fixtures on managed forest
11lands and assess the buildings, improvements, and fixtures as real property to the
12owner of the buildings, improvements, and fixtures. For purposes of this subsection,
13“buildings, improvements and fixtures" does not include any property defined in s.
1470.04.
AB2-ASA1,35 15Section 35 . 70.174 of the statutes is amended to read:
AB2-ASA1,12,20 1670.174 Improvements on government-owned land. Improvements made
17by any person on land within this state owned by the United States may shall be
18assessed either as real or personal property to the person making the same, if
19ascertainable, and otherwise to the occupant thereof or the person receiving benefits
20therefrom
, as provided under s. 70.17 (3).
AB2-ASA1,36 21Section 36 . 70.18 (1) of the statutes is amended to read:
AB2-ASA1,13,822 70.18 (1) Personal For assessments made before January 1, 2024, personal
23property shall be assessed to the owner thereof, except that when it is in the charge
24or possession of some person other than the owner it may be assessed to the person
25so in charge or possession of the same. Telegraph and telephone poles, posts, railroad

1ties, lumber, and all other manufactured forest products shall be deemed to be in the
2charge or possession of the person in occupancy or possession of the premises upon
3which the same shall be stored or piled, and the same shall be assessed to such
4person, unless the owner or some other person residing in the same assessment
5district, shall be actually and actively in charge and possession thereof, in which case
6it shall be assessed to such resident owner or other person so in actual charge or
7possession; but nothing contained in this subsection shall affect or change the rules
8prescribed in s. 70.13 respecting the district in which such property shall be assessed.
AB2-ASA1,37 9Section 37. 70.18 (2) of the statutes is amended to read:
AB2-ASA1,13,1510 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
11and merchandise in storage in a commercial storage warehouse or on a public wharf
12shall be assessed to the owner thereof and not to the warehouse or public wharf, if
13the operator of the warehouse or public wharf furnishes to the assessor the names
14and addresses of the owners of all goods, wares and merchandise not exempt from
15taxation.
AB2-ASA1,38 16Section 38 . 70.19 of the statutes is amended to read:
AB2-ASA1,14,2 1770.19 Assessment, how made; liability and rights of representative. (1)
18When For assessments made before January 1, 2024, when personal property is
19assessed under s. 70.18 (1) to a person in charge or possession of the personal
20property other than the owner, the assessment of that personal property shall be
21entered upon the assessment roll separately from the assessment of that person's
22own personal property, adding to the person's name upon the tax roll words briefly
23indicating that the assessment is made to the person as the person in charge or
24possession of the property. The failure to enter the assessment separately or to

1indicate the representative capacity or other relationship of the person assessed
2shall not affect the validity of the assessment.
AB2-ASA1,14,17 3(2) The For assessments made before January 1, 2024, the person assessed
4under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
5person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
6the owner of the property for the amount of the taxes; has a lien for that amount upon
7the property with the rights and remedies for the preservation and enforcement of
8that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
9the property until the owner of the property pays the tax on the property or
10reimburses the person assessed for the tax. The lien and right of possession relate
11back and exist from the time that the assessment is made, but may be released and
12discharged by giving to the person assessed such undertaking or other indemnity as
13the person accepts or by giving the person assessed a bond in the amount and with
14the sureties as is directed and approved by the circuit court of the county in which
15the property is assessed, upon 8 days' notice to the person assessed. The bond shall
16be conditioned to hold the person assessed free and harmless from all costs, expense,
17liability, or damage by reason of the assessment.
AB2-ASA1,39 18Section 39 . 70.20 of the statutes is amended to read:
AB2-ASA1,15,7 1970.20 Owner's liability when personalty assessed to another; action to
20collect.
(1) When For assessments made before January 1, 2024, when personal
21property shall be assessed to some person in charge or possession thereof, other than
22the owner, such owner as well as the person so in charge or possession shall be liable
23for the taxes levied pursuant to such assessment; and the liability of such owner may
24be enforced in a personal action as for a debt. Such action may be brought in the name
25of the town, city or village in which such assessment was made, if commenced before

1the time fixed by law for the return of delinquent taxes, by direction of the treasurer
2or tax collector of such town, city or village. If commenced after such a return, it shall
3be brought in the name of the county or other municipality to the treasurer or other
4officer of which such return shall be made, by direction of such treasurer or other
5officer. Such action may be brought in any court of this state having jurisdiction of
6the amount involved and in which jurisdiction may be obtained of the person of such
7owner or by attachment of the property of such owner.
AB2-ASA1,15,17 8(2) The For assessments made before January 1, 2024, the remedy of
9attachment may be allowed in such action upon filing an affidavit of the officer by
10whose direction such action shall be brought, showing the assessment of such
11property in the assessment district, the amount of tax levied pursuant thereto, that
12the defendant was the owner of such property at the time as of which the assessment
13thereof was made, and that such tax remains unpaid in whole or in part, and the
14amount remaining unpaid. The proceedings in such actions and for enforcement of
15the judgment obtained therein shall be the same as in ordinary actions for debt as
16near as may be, but no property shall be exempt from attachment or execution issued
17upon a judgment against the defendant in such action.
AB2-ASA1,16,3 18(3) The For assessments made before January 1, 2024, and taxes levied before
19January 1, 2024, the
assessment and tax rolls in which such assessment and tax
20shall be entered shall be prima facie evidence of such assessment and tax and of the
21justice and regularity thereof; and the same, with proof of the ownership of such
22property by the defendant at the time as of which the assessment was made and of
23the nonpayment of such tax, shall be sufficient to establish the liability of the
24defendant. Such liability shall not be affected and such action shall not be defeated
25by any omission or irregularity in the assessment or tax proceedings not affecting the

1substantial justice and equity of the tax. The provisions of this section shall not
2impair or affect the remedies given by other provisions of law for the collection or
3enforcement of such tax against the person to whom the property was assessed.
AB2-ASA1,40 4Section 40 . 70.21 (1) of the statutes is amended to read:
AB2-ASA1,16,95 70.21 (1) Except For assessments made before January 1, 2024, except as
6provided in sub. (2), the personal property of a partnership may be assessed in the
7names of the persons composing the partnership, so far as known or in the firm name
8or title under which the partnership business is conducted, and each partner shall
9be liable for the taxes levied on the partnership's personal property.
AB2-ASA1,41 10Section 41. 70.21 (1m) (intro.) of the statutes is amended to read:
AB2-ASA1,16,1311 70.21 (1m) (intro.) Undistributed For assessments made before January 1,
122024, undistributed
personal property belonging to the estate of a decedent shall be
13assessed as follows:
AB2-ASA1,42 14Section 42 . 70.21 (2) of the statutes is amended to read:
AB2-ASA1,16,1815 70.21 (2) The For assessments made before January 1, 2024, the personal
16property of a limited liability partnership shall be assessed in the name of the
17partnership, and each partner shall be liable for the taxes levied thereon only to the
18extent permitted under s. 178.0306.
AB2-ASA1,43 19Section 43 . 70.22 (1) of the statutes is amended to read:
AB2-ASA1,17,620 70.22 (1) In For assessments made before January 1, 2024, in case one or more
21of 2 or more personal representatives or trustees of the estate of a decedent who died
22domiciled in this state are not residents of the state, the taxable personal property
23belonging to the estate shall be assessed to the personal representatives or trustees
24residing in this state. In case there are 2 or more personal representatives or trustees
25of the same estate residing in this state, but in different taxation districts, the

1assessment of the taxable personal property belonging to the estate shall be in the
2names of all of the personal representatives or trustees of the estate residing in this
3state. In case no personal representative or trustee resides in this state, the taxable
4personal property belonging to the estate may be assessed in the name of the
5personal representative or trustee, or in the names of all of the personal
6representatives or trustees if there are more than one, or in the name of the estate.
AB2-ASA1,44 7Section 44 . 70.22 (2) (a) of the statutes is amended to read:
AB2-ASA1,17,128 70.22 (2) (a) The For taxes levied before January 1, 2024, the taxes imposed
9pursuant to an assessment under sub. (1) may be enforced as a claim against the
10estate, upon presentation of a claim for the taxes by the treasurer of the taxation
11district to the court in which the proceedings for the probate of the estate are
12pending. Upon due proof, the court shall allow and order the claim to be paid.
AB2-ASA1,45 13Section 45. 70.27 (1) of the statutes is amended to read:
AB2-ASA1,18,1014 70.27 (1) Who may order. Whenever any area of platted or unplatted land or
15land and the buildings, improvements, and fixtures on that land
is owned by 2 or
16more persons in severalty, and when in the judgment of the governing body having
17jurisdiction, the description of one or more of the different parcels thereof cannot be
18made sufficiently certain and accurate for the purposes of assessment, taxation, or
19tax title procedures without noting the correct metes and bounds of the same, or
20when such gross errors exist in lot measurements or locations that difficulty is
21encountered in locating new structures, public utilities, or streets, such governing
22body may cause a plat to be made for such purposes. Such plat shall be called
23“assessor's plat," and shall plainly define the boundary of each parcel, building,
24improvement, and fixture,
and each street, alley, lane, or roadway, or dedication to
25public or special use, as such is evidenced by the records of the register of deeds or

1a court of record. Such plats in cities may be ordered by the city council, in villages
2by the village board, in towns by the town board, or the county board. A plat or part
3of a plat included in an assessor's plat shall be deemed vacated to the extent it is
4included in or altered by an assessor's plat. The actual and necessary costs and
5expenses of making assessors' plats shall be paid out of the treasury of the city,
6village, town, or county whose governing body ordered the plat, and all or any part
7of such cost may be charged to the land, without inclusion of improvements, so
8platted in the proportion that the last assessed valuation of each parcel bears to the
9last assessed total valuation of all lands property included in the assessor's plat, and
10collected as a special assessment on such land property, as provided by s. 66.0703.