AB2-ASA1,55
5Section 55
. 70.35 (2) of the statutes is amended to read:
AB2-ASA1,23,166
70.35
(2) The For assessments made before January 1, 2024, the return shall
7be made and all the information therein requested given by such person on a form
8prescribed by the assessor with the approval of the department of revenue which
9shall provide suitable schedules for such information bearing on value as the
10department deems necessary to enable the assessor to determine the true cash value
11of the taxable personal property that is owned or in the possession of such person on
12January 1 as provided in s. 70.10. The return may contain methods of deriving
13assessable values from book values and for the conversion of book values to present
14values, and a statement as to the accounting method used. No person shall be
15required to take detailed physical inventory for the purpose of making the return
16required by this section.
AB2-ASA1,56
17Section 56
. 70.35 (3) of the statutes is amended to read:
AB2-ASA1,23,2518
70.35
(3) Each For assessments made before January 1, 2024, each return shall
19be filed with the assessor on or before March 1 of the year in which the assessment
20provided by s. 70.10 is made. The assessor, for good cause, may allow a reasonable
21extension of time for filing the return. All returns filed under this section shall be
22the confidential records of the assessor's office, except that the returns shall be
23available for use before the board of review as provided in this chapter. No return
24required under this section is controlling on the assessor in any respect in the
25assessment of any property.
AB2-ASA1,57
1Section
57. 70.35 (4) of the statutes is amended to read:
AB2-ASA1,24,82
70.35
(4) Any For assessments made before January 1, 2024, any person, firm
3or corporation who refuses to so testify or who fails, neglects or refuses to make and
4file the return of personal property required by this section shall be denied any right
5of abatement by the board of review on account of the assessment of such personal
6property unless such person, firm
, or corporation shall make such return to such
7board of review together with a statement of the reasons for the failure to make and
8file the return in the manner and form required by this section.
AB2-ASA1,58
9Section 58
. 70.35 (5) of the statutes is amended to read:
AB2-ASA1,24,1310
70.35
(5) In For assessments made before January 1, 2024, in the event that
11the assessor or the board of review should desire further evidence they may call upon
12other persons as witnesses to give evidence under oath as to the items and value of
13the personal property of any such person, firm or corporation.
AB2-ASA1,59
14Section 59
. 70.36 (1) of the statutes is amended to read:
AB2-ASA1,24,2415
70.36
(1) Any For assessments made before January 1, 2024, any person in this
16state owning or holding any personal property that is subject to assessment,
17individually or as agent, trustee, guardian, personal representative, assignee, or
18receiver or in some other representative capacity, who intentionally makes a false
19statement to the assessor of that person's assessment district or to the board of
20review of the assessment district with respect to the property, or who omits any
21property from any return required to be made under s. 70.35, with the intent of
22avoiding the payment of the just and proportionate taxes on the property, shall forfeit
23the sum of $10 for every $100 or major fraction of $100 so withheld from the
24knowledge of the assessor or board of review.
AB2-ASA1,60
25Section 60
. 70.36 (2) of the statutes is amended to read:
AB2-ASA1,25,9
170.36
(2) It For assessments made before January 1, 2024, it is hereby made
2the duty of the district attorney of any county, upon complaint made to the district
3attorney by the assessor or by a member of the board of review of the assessment
4district in which it is alleged that property has been so withheld from the knowledge
5of such assessor or board of review, or not included in any return required by s. 70.35,
6to investigate the case forthwith and bring an action in the name of the state against
7the person, firm or corporation so complained of. All forfeitures collected under the
8provisions of this section shall be paid into the treasury of the taxation district in
9which such property had its situs for taxation.
AB2-ASA1,61
10Section
61. 70.43 (2) of the statutes is amended to read:
AB2-ASA1,25,1711
70.43
(2) If the assessor discovers a palpable error in the assessment of a tract
12of real estate or an item of personal property
, for personal property assessments
13made before January 1, 2024, that results in the tract or property having an
14inaccurate assessment for the preceding year, the assessor shall correct that error
15by adding to or subtracting from the assessment for the preceding year. The result
16shall be the true assessed value of the property for the preceding year. The assessor
17shall make a marginal note of the correction on that year's assessment roll.
AB2-ASA1,62
18Section 62
. 70.44 (1) of the statutes is amended to read:
AB2-ASA1,26,319
70.44
(1) Real
or personal property omitted from assessment in any of the 2
20next previous years
or personal property assessments made before January 1, 2024,
21and omitted from any of the 2 next previous years, unless previously reassessed for
22the same year or years, shall be entered once additionally for each previous year of
23such omission, designating each such additional entry as omitted for the year of
24omission and affixing a just valuation to each entry for a former year as the same
25should then have been assessed according to the assessor's best judgment, and taxes
1shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on
2the tax roll for such entry. This section shall not apply to manufacturing property
3assessed by the department of revenue under s. 70.995.
AB2-ASA1,63
4Section
63. 70.47 (7) (aa) of the statutes is amended to read:
AB2-ASA1,26,95
70.47
(7) (aa) No person shall be allowed to appear before the board of review,
6to testify to the board by telephone or to contest the amount of any assessment
of real
7or personal property if the person has refused a reasonable written request by
8certified mail of the assessor to enter onto property to conduct an exterior view of the
9real or personal property being assessed.
AB2-ASA1,64
10Section 64
. 70.47 (15) of the statutes is repealed.
AB2-ASA1,65
11Section 65
. 70.49 (2) of the statutes is amended to read:
AB2-ASA1,26,1612
70.49
(2) The value of all real
and personal property entered into the
13assessment roll to which such affidavit is attached by the assessor shall, in all actions
14and proceedings involving such values, be presumptive evidence that all such
15properties have been justly and equitably assessed in proper relationship to each
16other.
AB2-ASA1,66
17Section
66. 70.50 of the statutes is amended to read:
AB2-ASA1,27,2
1870.50 Delivery of roll. Except in counties that have a county assessment
19system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
20a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
21in May, deliver the completed assessment roll and all the sworn statements
and
22valuations of personal property to the clerk of the town, city
, or village, who shall file
23and preserve them in the clerk's office. On or before the first Monday in April, a
24county assessor under s. 70.99 shall deliver the completed assessment roll and all
1sworn statements
and valuations of personal property to the clerks of the towns,
2cities
, and villages in the county, who shall file and preserve them in the clerk's office.
AB2-ASA1,67
3Section 67
. 70.52 of the statutes is amended to read:
AB2-ASA1,27,15
470.52 Clerks to examine and correct rolls. Each city, village, and town
5clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
6shall correct all double assessments, imperfect descriptions, and other errors
7apparent on the roll, and correct the value of parcels of real property not liable to
8taxation. The clerk shall add to the roll any parcel of real property not listed on the
9assessment roll
or item of personal property omitted from the roll and immediately
10notify the assessors of the additions and omissions. The assessors shall immediately
11view and value the omitted property and certify the valuation to the clerk. The clerk
12shall enter the valuation and property classification on the roll, and the valuation
13shall be final. To enable the clerk to properly correct defective descriptions, the clerk
14may request aid, when necessary, from the county surveyor, whose fees for the
15services rendered shall be paid by the city, village, or town.
AB2-ASA1,68
16Section
68. 70.53 (1) (a) of the statutes is repealed.
AB2-ASA1,69
17Section 69
. 70.65 (2) (a) 2. of the statutes is amended to read:
AB2-ASA1,27,2018
70.65
(2) (a) 2.
Identify For assessments made before January 1, 2024, identify 19the name and address of the owners of all taxable personal property within the
20taxation district and the assessed value of each owner's taxable personal property.
AB2-ASA1,70
21Section 70
. 70.65 (2) (b) (intro.) of the statutes is amended to read: