AB641,14,15
6(2) The For assessments made before January 1, 2022, the remedy of
7attachment may be allowed in such action upon filing an affidavit of the officer by
8whose direction such action shall be brought, showing the assessment of such
9property in the assessment district, the amount of tax levied pursuant thereto, that
10the defendant was the owner of such property at the time as of which the assessment
11thereof was made, and that such tax remains unpaid in whole or in part, and the
12amount remaining unpaid. The proceedings in such actions and for enforcement of
13the judgment obtained therein shall be the same as in ordinary actions for debt as
14near as may be, but no property shall be exempt from attachment or execution issued
15upon a judgment against the defendant in such action.
AB641,15,2
16(3) The For assessments made before January 1, 2022 and taxes levied before
17January 1, 2022, the assessment and tax rolls in which such assessment and tax
18shall be entered shall be prima facie evidence of such assessment and tax and of the
19justice and regularity thereof; and the same, with proof of the ownership of such
20property by the defendant at the time as of which the assessment was made and of
21the nonpayment of such tax, shall be sufficient to establish the liability of the
22defendant. Such liability shall not be affected and such action shall not be defeated
23by any omission or irregularity in the assessment or tax proceedings not affecting the
24substantial justice and equity of the tax. The provisions of this section shall not
1impair or affect the remedies given by other provisions of law for the collection or
2enforcement of such tax against the person to whom the property was assessed.
AB641,33
3Section
33. 70.21 (1) of the statutes is amended to read:
AB641,15,84
70.21
(1) Except For assessments made before January 1, 2022, except as
5provided in sub. (2), the personal property of a partnership may be assessed in the
6names of the persons composing the partnership, so far as known or in the firm name
7or title under which the partnership business is conducted, and each partner shall
8be liable for the taxes levied on the partnership's personal property.
AB641,34
9Section
34. 70.21 (1m) (intro.) of the statutes is amended to read:
AB641,15,1210
70.21
(1m) (intro.)
Undistributed
For assessments made before January 1,
112022, undistributed personal property belonging to the estate of a decedent shall be
12assessed as follows:
AB641,35
13Section
35. 70.21 (2) of the statutes is amended to read:
AB641,15,1714
70.21
(2) The For assessments made before January 1, 2022, the personal
15property of a limited liability partnership shall be assessed in the name of the
16partnership, and each partner shall be liable for the taxes levied thereon only to the
17extent permitted under s. 178.0306.
AB641,36
18Section
36. 70.22 (1) of the statutes is amended to read:
AB641,16,519
70.22
(1) In For assessments made before January 1, 2022, in case one or more
20of 2 or more personal representatives or trustees of the estate of a decedent who died
21domiciled in this state are not residents of the state, the taxable personal property
22belonging to the estate shall be assessed to the personal representatives or trustees
23residing in this state. In case there are 2 or more personal representatives or trustees
24of the same estate residing in this state, but in different taxation districts, the
25assessment of the taxable personal property belonging to the estate shall be in the
1names of all of the personal representatives or trustees of the estate residing in this
2state. In case no personal representative or trustee resides in this state, the taxable
3personal property belonging to the estate may be assessed in the name of the
4personal representative or trustee, or in the names of all of the personal
5representatives or trustees if there are more than one, or in the name of the estate.
AB641,37
6Section
37. 70.22 (2) (a) of the statutes is amended to read:
AB641,16,117
70.22
(2) (a)
The For taxes levied before January 1, 2022, the taxes imposed
8pursuant to an assessment under sub. (1) may be enforced as a claim against the
9estate, upon presentation of a claim for the taxes by the treasurer of the taxation
10district to the court in which the proceedings for the probate of the estate are
11pending. Upon due proof, the court shall allow and order the claim to be paid.
AB641,38
12Section
38. 70.27 (1) of the statutes is amended to read:
AB641,17,1013
70.27
(1) Who may order. Whenever any area of platted or unplatted land
is 14or land and the buildings, improvements, and fixtures on that land are owned by 2
15or more persons in severalty, and when in the judgment of the governing body having
16jurisdiction, the description of one or more of the different parcels thereof cannot be
17made sufficiently certain and accurate for the purposes of assessment, taxation
, or
18tax title procedures without noting the correct metes and bounds of the same, or
19when such gross errors exist in lot measurements or locations that difficulty is
20encountered in locating new structures, public utilities
, or streets, such governing
21body may cause a plat to be made for such purposes. Such plat shall be called
22“assessor's plat," and shall plainly define the
applicable boundary of each parcel,
23building, improvement, and fixture, and each street, alley, lane
, or roadway, or
24dedication to public or special use, as such is evidenced by the records of the register
25of deeds or a court of record. Such plats in cities may be ordered by the city council,
1in villages by the village board, in towns by the town board
, or the county board. A
2plat or part of a plat included in an assessor's plat shall be deemed vacated to the
3extent it is included in or altered by an assessor's plat. The actual and necessary
4costs and expenses of making assessors' plats shall be paid out of the treasury of the
5city, village, town
, or county whose governing body ordered the plat, and all or any
6part of such cost may be charged to the
land
property, without inclusion of
7improvements, so platted in the proportion that the last assessed valuation of each
8parcel bears to the last assessed total valuation of all
lands property included in the
9assessor's plat, and collected as a special assessment on such
land property, as
10provided by s. 66.0703.
AB641,39
11Section
39. 70.27 (3) (a) of the statutes is amended to read:
AB641,18,212
70.27
(3) (a) Reference to any land
, or land and the buildings, improvements,
13and fixtures on that land as
it the reference appears on a recorded assessor's plat is
14deemed sufficient for purposes of assessment and taxation. Conveyance may be
15made by reference to such plat and shall be as effective to pass title to the land so
16described as it would be if the same premises had been described by metes and
17bounds. Such plat or record thereof shall be received in evidence in all courts and
18places as correctly describing the several parcels of land
or land and the buildings,
19improvements, and fixtures on that land therein designated. After an assessor's plat
20has been made and recorded with the register of deeds as provided by this section,
21all conveyances of lands
or land and the buildings, improvements, and fixtures on
22that land included in such assessor's plat shall be by reference to such plat. Any
23instrument dated and acknowledged after September 1, 1955, purporting to convey,
24mortgage, or otherwise give notice of an interest in land
or land and the buildings,
1improvements, and fixtures on that land that is within or part of an assessor's plat
2shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
AB641,40
3Section
40. 70.27 (4) of the statutes is amended to read:
AB641,18,164
70.27
(4) Amendments. Amendments or corrections to an assessor's plat may
5be made at any time by the governing body by recording with the register of deeds
6a plat of the area affected by such amendment or correction, made and authenticated
7as provided by this section. It shall not be necessary to refer to any amendment of
8the plat, but all assessments or instruments wherein any parcel of land
is or land and
9the buildings, improvements, and fixtures on that land are described as being in an
10assessor's plat, shall be construed to mean the assessor's plat of lands
or land and
11the buildings, improvements, and fixtures on that land with its amendments or
12corrections as it stood on the date of making such assessment or instrument, or such
13plats may be identified by number. This subsection does not prohibit the division of
14lands
or land and the buildings, improvements, and fixtures on that land that are
15included in an assessor's plat by subdivision plat, as provided in s. 236.03, or by
16certified survey map, as provided in s. 236.34.
AB641,41
17Section
41. 70.27 (5) of the statutes is amended to read:
AB641,19,2218
70.27
(5) Surveys, reconciliations. The surveyor making the plat shall be a
19professional land surveyor licensed under ch. 443 and shall survey and lay out the
20boundaries of each parcel,
building, improvement, fixture, street, alley, lane,
21roadway, or dedication to public or private use, according to the records of the register
22of deeds, and whatever evidence that may be available to show the intent of the buyer
23and seller, in the chronological order of their conveyance or dedication, and set
24temporary monuments to show the results of such survey which shall be made
25permanent upon recording of the plat as provided for in this section. The map shall
1be at a scale of not more than 100 feet per inch, unless waived in writing by the
2department of administration under s. 236.20 (2) (L). The owners of record of lands
3or the land and the buildings, improvements, and fixtures on that land in the plat
4shall be notified by certified letter mailed to their last-known addresses, in order
5that they shall have opportunity to examine the map, view the temporary
6monuments, and make known any disagreement with the boundaries as shown by
7the temporary monuments. It is the duty of the professional land surveyor making
8the plat to reconcile any discrepancies that may be revealed so that the plat as
9certified to the governing body is in conformity with the records of the register of
10deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
11evidenced on the ground, are mutually agreed to in writing by the owners of record,
12those lines shall be the true boundaries for all purposes thereafter, even though they
13may vary from the metes and bounds descriptions previously of record. Such written
14agreements shall be recorded in the office of the register of deeds. On every assessor's
15plat, as certified to the governing body, shall appear the document number of the
16record and, if given on the record, the volume and page where the record is recorded
17for the record that contains the metes and bounds description of each parcel, as
18recorded in the office of the register of deeds, which shall be identified with the
19number by which such parcel is designated on the plat, except that a lot that has been
20conveyed or otherwise acquired but upon which no deed is recorded in the office of
21register of deeds may be shown on an assessor's plat and when so shown shall contain
22a full metes and bounds description.
AB641,42
23Section
42. 70.27 (7) (b) of the statutes is amended to read:
AB641,20,424
70.27
(7) (b) A clear and concise description of the land
or the land and the
25buildings, improvements, and fixtures on that land so surveyed and mapped, by
1government lot, quarter quarter-section, township, range and county, or if located
2in a city or village or platted area, then according to the plat; otherwise by metes and
3bounds beginning with some corner marked and established in the United States
4land survey.
AB641,43
5Section
43. 70.29 of the statutes is amended to read:
AB641,20,14
670.29 Personalty, how entered.
The For assessments made before January
71, 2022, the assessor shall place in one distinct and continuous part of the assessment
8roll all the names of persons assessed for personal property, with a statement of such
9property in each village in the assessor's assessment district, and foot up the
10valuation thereof separately; otherwise the assessor shall arrange all names of
11persons assessed for personal property on the roll alphabetically so far as convenient.
12The assessor shall also place upon the assessment roll, in a separate column and
13opposite the name of each person assessed for personal property, the number of the
14school district in which such personal property is subject to taxation.
AB641,44
15Section
44. 70.30 (intro.) of the statutes is amended to read:
AB641,20,21
1670.30 Aggregate values. (intro.)
Every For assessments made before
17January 1, 2022, every assessor shall ascertain and set down in separate columns
18prepared for that purpose on the assessment roll and opposite to the names of all
19persons assessed for personal property the number and value of the following named
20items of personal property assessed to such person, which shall constitute the
21assessed valuation of the several items of property therein described, to wit:
AB641,45
22Section
45. 70.34 of the statutes is amended to read:
AB641,21,9
2370.34 Personalty. All For assessments made before January 1, 2022, all 24articles of personal property shall, as far as practicable, be valued by the assessor
25upon actual view at their true cash value; and after arriving at the total valuation
1of all articles of personal property which the assessor shall be able to discover as
2belonging to any person, if the assessor has reason to believe that such person has
3other personal property or any other thing of value liable to taxation, the assessor
4shall add to such aggregate valuation of personal property an amount which, in the
5assessor's judgment, will render such aggregate valuation a just and equitable
6valuation of all the personal property liable to taxation belonging to such person. In
7carrying out the duties imposed on the assessor by this section, the assessor shall act
8in the manner specified in the Wisconsin property assessment manual provided
9under s. 73.03 (2a).
AB641,46
10Section
46. 70.345 of the statutes is amended to read: