2015 WISCONSIN ACT
322
An Act
to repeal
73.08; and
to amend
20.566 (2) (a), 70.05 (5) (a) 3., 70.05 (5) (d), 70.05 (5) (f) and 70.05 (5) (g) of the statutes;
relating to:
the special supervision of property tax assessments.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section
1
.
20.566 (2) (a) of the statutes is amended to read:
20.566
(2)
(a)
General program operations.
The amounts in the schedule for administration of property tax laws, public utility tax laws
,
and distribution of state taxes,
and
administration of general program operations under s. 73.10
and administration of the assessor educational program under s. 73.08
.
Section
2
.
70.05 (5) (a) 3. of the statutes is amended to read:
70.05
(5)
(a) 3. "Major class of property" means any class of property that includes more than
5%
10 percent
of the full value of the taxation district.
Section
3
.
70.05 (5) (d) of the statutes is amended to read:
70.05
(5)
(d) If the department of revenue determines that the assessed value of each major class of property of a taxation district, including 1st class cities, has not been established within
10%
10 percent
of the full value of the same major class of property during the same year at least once during the 4-year period consisting of the current year and the 3 preceding years, the department shall notify the clerk of the taxation district of its intention to proceed under par. (f) if the taxation district's assessed value of each major class of property for the
subsequent
first
year
following the 4-year period
is not within
10%
10 percent
of the full value of the same major class of property. The department's notice shall be in writing and mailed to the clerk of the taxation district on or before November 1 of the year of the determination.
Section
4
.
70.05 (5) (f) of the statutes is amended to read:
70.05
(5)
(f) If, in the
first
year
after the notice
following the 4-year period
under par. (d), the department of revenue determines that the assessed value of each major class of property of a taxation district, including 1st class cities, has not been established within
10%
10 percent
of the full value of the same major class of property, the department shall notify the clerk of the taxation district in writing on or before November 1 of the year of determination
that the district's assessment staff is required to participate in the program under s. 73.08 during the next year
of the department's intention to proceed under par. (g) if the taxation district's assessed value of each major class of property for the 2nd year following the 4-year period under par. (d) is not within 10 percent of the full value of the same major class of property
.
Section
5
.
70.05 (5) (g) of the statutes is amended to read:
70.05
(5)
(g) If, in
both the year in which a taxation district's assessment staff participates in the program under s. 73.08 and in the next year
the 2nd year following the 4-year period under par. (d)
, the department of revenue determines that the assessed value of each major class of property is not within
10%
10 percent
of the full value of the same major class of property, the department shall order special supervision under s. 70.75 (3) for that taxation district for the
succeeding year's assessment
assessments of the 3rd year following the 4-year period under par. (d)
. That order shall be in writing and shall be mailed to the clerk of the taxation district on or before November 1 of the year of the determination.
Section
6
.
73.08 of the statutes is repealed.
