SB1020,4,4 60.85 (3) (h) 5. c. That the project costs of the district are limited to those specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b) 7. or to promoting agriculture, forestry, manufacturing, or tourism development.

SB1020,6 Section 6 . 60.85 (5) (e) of the statutes is repealed.

Note: This Section repeals a requirement that a town clerk, no later than May 15 each year, file with the department of revenue a list of the expenditures made in the previous year for a town tax incremental district.

SB1020,7 Section 7 . 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:

SB1020,5,2 66.1105 (2) (f) 1. (intro.) “Project costs" mean any expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by the city which are listed in a project plan as costs of public works or improvements within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or subds. 1. k., 1. m., and 1. n., or sub. (20) (c), without the district, plus any incidental costs, diminished by any income, special assessments, or other revenues, including user fees or charges, other than tax increments, received or reasonably expected to be received by the city in connection with the implementation of the plan. For any tax incremental district for which a project plan is approved on or after July 31, 1981, only a proportionate share of the costs permitted under this subdivision may be included as project costs to the extent that they benefit the tax incremental district, except that expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by a 1st class city, to fund parking facilities ancillary to and within one mile from public entertainment facilities, including a sports and entertainment arena, shall be considered to benefit any tax incremental district located in whole or in part within a one-mile radius of such parking facilities. To the extent the costs benefit the municipality outside the tax incremental district, a proportionate share of the cost is not a project cost. “Project costs" include:

SB1020,8 Section 8 . 66.1105 (2) (f) 1. m. of the statutes is repealed.

Note: This Section repeals a statute relating to project costs for a one-half mile radius of a tax incremental district in the city of Kenosha. Sections 7 and 12 delete a cross-reference to this statute. Section 9 deletes language that is obsolete after the repeal of the statute in this Section.

SB1020,9 Section 9 . 66.1105 (2) (f) 1. n. of the statutes is amended to read:

SB1020,5,8 66.1105 (2) (f) 1. n. With regard to a tax incremental district that is located anywhere other than a city to which sub. (6) (d) applies, and subject Subject to sub. (4m) (d), project costs incurred for territory that is located within a one-half mile radius of the district's boundaries and within the city that created the district.

SB1020,10 Section 10 . 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.

SB1020,11 Section 11 . 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.

SB1020,12 Section 12 . 66.1105 (18) (c) 2. of the statutes is amended to read:

SB1020,5,14 66.1105 (18) (c) 2. Notwithstanding the provisions under sub. (2) (f) 1. k., m., and n., a multijurisdictional tax incremental district may not incur project costs for any area that is outside of the district's boundaries.

SB1020,13 Section 13. 70.47 (8) (d) of the statutes is amended to read:

SB1020,5,19 70.47 (8) (d) It may and upon request of the assessor or the objector shall compel the attendance of witnesses, except objectors who may testify by telephone, and the production of all books, inventories, appraisals, documents and other data which may throw light upon the value of property.

Note: This Section completes the repeal of language the Wisconsin Supreme Court found unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI 20, and reinstates statutory language that existed prior to the modifications made by 2007 Wisconsin Act 86 deemed unconstitutional by the court. This repeal was inadvertently omitted from 2017 Wisconsin Act 358, prior remedial legislation.

SB1020,14 Section 14. 70.48 of the statutes is amended to read:

SB1020,6,21 70.48 Assessor to attend board of review. The assessor or the assessor's authorized representative shall attend without order or subpoena all hearings before the board of review and under oath submit to examination and fully disclose to the board such information as the assessor may have touching the assessment and any other matters pertinent to the inquiry being made. All part-time assessors shall receive the same compensation for such attendance as is allowed to the members of the board but no county assessor or member of a county assessor's staff shall receive any compensation other than that person's regular salary for attendance at a board of review. The clerk shall make all corrections to the assessment roll ordered by the board of review, including all changes in the valuation of real property. When any valuation of real property is changed, the clerk shall enter the valuation fixed by the board in red ink in the proper class above the figures of the assessor, and the figures of the assessor shall be crossed out with red ink and enter a note of the valuation of the assessor and the change to that valuation made by the board. The clerk shall also enter upon the assessment roll, in the proper place, the names of all persons found liable to taxation on personal property by the board of review, setting opposite such names respectively the aggregate valuation of such property as determined by the assessor, after deducting exemptions and making such corrections as the board has ordered. All changes in valuation of personal property made by the board of review shall 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.

SB1020,15 Section 15 . 71.05 (6) (a) 15. of the statutes is amended to read:

SB1020,7,6 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).

SB1020,16 Section 16. 71.07 (5e) of the statutes is repealed.

Note: This Section repeals an individual credit that does not apply for taxable years that begin after December 31, 2013. Sections 15 and 17 to 20 repeal cross-references to this credit.

SB1020,17 Section 17 . 71.08 (1) (intro.) of the statutes is amended to read:

SB1020,7,17 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust, or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (5b), (5d), (5e), (5i), (5j), (5n), (6), (6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:

SB1020,18 Section 18 . 71.10 (4) (gy) of the statutes is repealed.

SB1020,19 Section 19. 71.21 (4) (a) of the statutes is amended to read: