SB803,16
13Section
16. 66.1105 (2) (f) 1. n. of the statutes is amended to read:
SB803,9,1714
66.1105
(2) (f) 1. n.
With regard to a tax incremental district that is located
15anywhere other than a city to which sub. (6) (d) applies, and subject Subject to sub.
16(4m) (d), project costs incurred for territory that is located within a one-half mile
17radius of the district's boundaries and within the city that created the district.
SB803,17
18Section
17. 66.1105 (6) (am) 2. e. of the statutes is repealed.
Note: This Section repeals an exception for a tax incremental district in the
village of Denmark.
SB803,18
19Section
18. 66.1105 (6) (am) 2. f. of the statutes is repealed.
Note: This Section repeals an exception for a tax incremental district in the city
of Marinette.
SB803,19
20Section
19
. 66.1105 (18) (c) 2. of the statutes is amended to read:
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166.1105
(18) (c) 2. Notwithstanding the provisions under sub. (2) (f) 1. k.
, m., 2and n., a multijurisdictional tax incremental district may not incur project costs for
3any area that is outside of the district's boundaries.
SB803,20
4Section
20. 70.05 (4n) of the statutes is amended to read:
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70.05
(4n) If a taxation district assessor is requesting to view the interior of a
6residence, the assessor shall provide written
notice information to the property
7owner of the property owner's rights regarding the inspection of the interior of the
8owner's residence. The
notice information shall be in substantially the following
9form:
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PROPERTY OWNER RIGHTS
SB803,10,1911
You have the right to refuse entry into your residence pursuant to section 70.05
12(4m) of the Wisconsin statutes. Entry to view your property is prohibited unless
13voluntarily authorized by you. Pursuant to section 70.05 (4m) of the Wisconsin
14statutes, you have the right to refuse a visual inspection of the interior of your
15residence and your refusal to allow an interior inspection of your residence will not
16be used as the sole reason for increasing your property tax assessment. Refusing
17entry to your residence also does not prohibit you from objecting to your assessment
18pursuant to section 70.47 (7) of the Wisconsin statutes. Please indicate your consent
19or refusal to allow an interior visual inspection of your residence.
Note: This Section requires an assessor to provide written “information,” rather
than written “notice,” to a property owner of the owner's rights regarding the inspection
of the interior of the owner's residence.
SB803,21
20Section
21
. 70.11 (42) of the statutes is repealed.
Note: Sections 22 and 130 to 131 transfer the contents of the hub facility
exemption from ch. 70, Stats. (which relates to general property taxes) to ch. 76, Stats.
(which relates to special property taxes).
SB803,22
21Section
22. 70.48 of the statutes is amended to read:
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170.48 Assessor to attend board of review. The assessor or the assessor's
2authorized representative shall attend without order or subpoena all hearings before
3the board of review and under oath submit to examination and fully disclose to the
4board such information as the assessor may have touching the assessment and any
5other matters pertinent to the inquiry being made. All part-time assessors shall
6receive the same compensation for such attendance as is allowed to the members of
7the board but no county assessor or member of a county assessor's staff shall receive
8any compensation other than that person's regular salary for attendance at a board
9of review. The clerk shall make all corrections to the assessment roll ordered by the
10board of review, including all changes in the valuation of real property. When any
11valuation of real property is changed
, the clerk shall enter the valuation fixed by the
12board
in red ink in the proper class
above the figures of the assessor, and the figures
13of the assessor shall be crossed out with red ink and enter a note of the valuation of
14the assessor and the change to that valuation made by the board. The clerk shall also
15enter upon the assessment roll, in the proper place, the names of all persons found
16liable to taxation on personal property by the board of review, setting opposite such
17names respectively the aggregate valuation of such property as determined by the
18assessor, after deducting exemptions and making such corrections as the board has
19ordered. All changes in valuation of personal property made by the board of review
20shall be made in the same manner as changes in real estate.
Note: This Section requires a clerk, when any valuation of real property is
changed, to enter a note of the valuation made by the assessor and the change to a
valuation made by the board of review.
SB803,23
21Section
23
. 71.05 (6) (a) 1. (title) of the statutes is created to read:
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71.05
(6) (a) 1. (title) `Interest.'
Note: Sections 23 to 25
, 27, 28
, 30, 32 to 37, 39
, 40, and 43 to 49 create titles for
subdivisions relating to additions for individual income tax.
SB803,24
1Section
24. 71.05 (6) (a) 2. (title) of the statutes is created to read:
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71.05
(6) (a) 2. (title) `Losses.'
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3Section
25
. 71.05 (6) (a) 3. (title) of the statutes is created to read:
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71.05
(6) (a) 3. (title) `Pre-1965 capital loss carry-over.'
SB803,26
5Section
26. 71.05 (6) (a) 4. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
the amount of any lump sum distribution for employee benefit plans under the internal
revenue code.
SB803,27
6Section
27
. 71.05 (6) (a) 5. (title) of the statutes is created to read:
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71.05
(6) (a) 5. (title) `Pre-1975 capital loss carry-over.'