AB245-ASA2,6
3Section 6
. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB245-ASA2,5,84
26.03
(1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
5raw forest products on public lands, as defined in s. 70.13 (7),
2021 stats., to a person
6harvesting raw forest products for fuel wood for his or her home consumption, to a
7person harvesting for the purpose of clearing the land for agricultural use or to a
8person harvesting from the person's own land, any of the following:
AB245-ASA2,7
9Section 7
. 33.01 (9) (a) of the statutes is amended to read:
AB245-ASA2,5,1310
33.01
(9) (a) For the purpose of receiving notice under this chapter, a person
11whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
12(a)
1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
13the previous year.
AB245-ASA2,8
14Section 8
. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
AB245-ASA2,5,1715
33.01
(9) (am) 1. A person whose name appears as an owner of real property
16on the tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before
17the 3rd Monday in December of the previous year.
AB245-ASA2,5,2118
2. The spouse of a person whose name appears as an owner of real property on
19the tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the
203rd Monday in December of the previous year if the spouse is referred to on that tax
21roll.
AB245-ASA2,9
22Section 9
. 33.01 (9) (ar) 1. of the statutes is amended to read:
AB245-ASA2,5,2523
33.01
(9) (ar) 1. The person's name appears as an owner of real property on the
24tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
25Monday in December of the previous year.
AB245-ASA2,10
1Section
10. 33.01 (9) (b) 1. of the statutes is amended to read:
AB245-ASA2,6,42
33.01
(9) (b) 1. Whose name appears as an owner of real property on the tax
3roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
4Monday in December of the previous year; or
AB245-ASA2,11
5Section 11
. 59.875 (4) of the statutes is created to read:
AB245-ASA2,6,146
59.875
(4) Annual investment return assumptions. Notwithstanding any
7provision of law or actuarial rule, beginning on the date a county elects to join the
8Wisconsin Retirement System under s. 40.21 (1), in any retirement system
9established under
chapter 201, laws of 1937, the required annual employer
10contribution shall be calculated using an annual investment return assumption that
11is the same as or less than the annual investment return assumption used by the
12Wisconsin Retirement System. The investment return assumptions in this
13subsection shall supersede any investment return assumption adopted by the county
14retirement system's actuary or county retirement board.
AB245-ASA2,12
15Section 12
. 60.85 (1) (f) of the statutes is repealed.
AB245-ASA2,13
16Section 13
. 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB245-ASA2,6,2017
60.85
(1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
18resulting from the sale or lease as lessor by the town of real
or personal property
19within a tax incremental district for consideration which is less than its cost to the
20town.
AB245-ASA2,14
21Section 14
. 60.85 (1) (o) of the statutes is amended to read:
AB245-ASA2,6,2322
60.85
(1) (o) “Taxable property" means all real
and personal taxable property
23located in a tax incremental district.
AB245-ASA2,15
24Section
15. 60.85 (5) (j) of the statutes is created to read:
AB245-ASA2,7,7
160.85
(5) (j) Upon receiving a written application from the town clerk, in a form
2prescribed by the department of revenue, the department shall recalculate the base
3value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
4remove the value of the personal property. A request received under this paragraph
5no later than October 31 is effective in the year following the year in which the
6request is made. A request received after October 31 is effective in the 2nd year
7following the year in which the request is made.
AB245-ASA2,16
8Section 16
. 62.625 of the statutes is created to read:
AB245-ASA2,7,17
962.625 Annual investment return assumptions. Notwithstanding any
10provision of law or actuarial rule, beginning on the date a 1st class city elects to join
11the Wisconsin Retirement System under s. 40.21 (1), in any retirement system
12established under
chapter 396, laws of 1937, the required annual employer
13contribution shall be calculated using an annual investment return assumption that
14is the same as or less than the annual investment return assumption used by the
15Wisconsin Retirement System. The investment return assumptions in this section
16shall supersede any investment return assumption adopted by the city retirement
17system's actuary or city retirement board.
AB245-ASA2,17
18Section
17. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB245-ASA2,7,2519
66.0435
(3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
20(b), each licensing authority shall collect from each unit occupying space or lots in a
21community in the licensing authority, except from recreational mobile homes as
22provided under par. (cm), from manufactured and mobile homes that constitute
23improvements to real property
under s. 70.043 (1), from recreational vehicles as
24defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
25monthly municipal permit fee computed as follows:
AB245-ASA2,18
1Section
18. 66.0435 (3) (g) of the statutes is amended to read:
AB245-ASA2,8,42
66.0435
(3) (g) Failure to timely pay the tax prescribed in this subsection shall
3be treated as a default in payment of
personal property tax and is subject to all
4procedures and penalties applicable under chs. 70 and 74.
AB245-ASA2,19
5Section
19. 66.0435 (9) of the statutes is amended to read:
AB245-ASA2,8,156
66.0435
(9) Municipalities; monthly municipal permit fees on recreational
7mobile homes and recreational vehicles. A licensing authority may assess monthly
8municipal permit fees at the rates under this section on recreational mobile homes
9and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
10homes and recreational vehicles that are located in campgrounds licensed under s.
1197.67, recreational mobile homes that constitute improvements to real property
12under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
13located on land where the principal residence of the owner of the recreational mobile
14home or recreational vehicle is located, regardless of whether the recreational mobile
15home or recreational vehicle is occupied during all or part of any calendar year.
AB245-ASA2,20
16Section 20
. 66.1105 (2) (d) of the statutes is repealed.