70.113 State aid to municipalities; aids in lieu of taxes.
(1) As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or 29.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources:
(a) Eighty cents, to be paid from the appropriation under s. 20.370 (5) (da) or (dq). Beginning on July 10, 2021, the amount is three dollars and 20 cents.
(b) Thirty cents, to be paid from the appropriation under s. 20.370 (5) (dq).
(2)
(a) Towns, cities or villages shall be paid for forest lands as defined in s. 28.02 (1), state parks under s. 27.01 and other lands acquired under s. 23.09 (2) (d), 23.27, 23.29, 23.293, 23.31 or 29.749 (1) located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under s. 20.370 (5) (da) or (dq) and remitted by the department of natural resources in the amounts certified by the department of revenue according to par. (b).
(b) Towns, cities or villages shall be paid aids in lieu of taxes for real estate specified in par. (a). The first payment on an acquisition after July 1, 1969, shall be determined on the basis of the January 1 local assessment following the acquisition multiplied by the county, local and school tax rate levied against all January 1 assessments for that year. The payment to the town, city or village shall be made after April 20 following the tax levy. Subsequent payments shall be made after April 20 following the levy date according to the following schedule:
1. For the 2nd year, 90 percent of the first year's payment.
2. For the 3rd year, 80 percent of the first year's payment.
3. For the 4th year, 70 percent of the first year's payment.
4. For the 5th year, 60 percent of the first year's payment.
5. For the 6th year, 50 percent of the first year's payment.
6. For the 7th year, 40 percent of the first year's payment.
7. For the 8th year, 30 percent of the first year's payment.
8. For the 9th year, 20 percent of the first year's payment.
9. For the 10th year and every year thereafter, 10 percent of the first year's payment.
10. In no year shall the amounts paid under the 10-year schedule be less than three dollars and fifty cents per acre.
(3) The town, city or village authorized to receive payment under sub. (2) and the state may petition the department of revenue to review the assessment of the property upon which taxes were levied, the taxes now being the basis for payment under sub. (2). The petition to the department of revenue to review the assessment shall be due within 30 days of receipt of the assessment. In its review, the department of revenue shall determine if the assessment complained of is unreasonably out of proportion to the general average of the assessment of all other property in the taxation district, and if it finds the assessment high or low it shall lower or raise the assessment. The department of revenue shall make its determination not later than 60 days after the petition is received, and its decision shall be final and not subject to review.
(4) For land acquired after December 31, 1991, aids shall be paid under s. 70.114 and not under this section.
History: 1971 c. 125 s. 522 (1); 1973 c. 90; 1975 c. 39 s. 734; 1975 c. 198; 1977 c. 29 ss. 1646 (3), 1647 (10), (18); 1977 c. 224; 1979 c. 34 s. 2102 (39) (a); 1979 c. 175 s. 53; 1979 c. 355 s. 241; 1983 a. 27 s. 2202 (38); 1985 a. 29 s. 3202 (39) (b), (dm); 1987 a. 27, 399; 1989 a. 336; 1991 a. 39; 1995 a. 27, 417; 1997 a. 27, 248; 2021 a. 58.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 70 - General property taxes.
70.01 - General property taxes; upon whom levied.
70.02 - Definition of general property.
70.03 - Definition of real property.
70.04 - Definition of personal property.
70.043 - Mobile homes and manufactured homes.
70.045 - Taxation district defined.
70.05 - Valuation of property; assessors in cities, towns and villages.
70.055 - Expert assessment help.
70.06 - Assessments, where made; first class city districts; assessors; appointment, removal.
70.07 - Functions of board of assessors in first class cities.
70.075 - Functions of board of assessors in cities of the 2nd class.
70.09 - Official real property lister; forms for officers.
70.095 - Assessment roll; time-share property.
70.10 - Assessment, when made, exemption.
70.109 - Presumption of taxability.
70.11 - Property exempted from taxation.
70.111 - Personal property exempted from taxation.
70.112 - Property exempted from taxation because of special tax.
70.113 - State aid to municipalities; aids in lieu of taxes.
70.114 - Aids on certain state lands equivalent to property taxes.
70.115 - Taxation of real estate held by investment board.
70.119 - Payments for municipal services.
70.12 - Real property, where assessed.
70.13 - Where personal property assessed.
70.14 - Incorporated companies.
70.15 - Assessment of vessels.
70.17 - Lands, to whom assessed; buildings on exempt lands.
70.174 - Improvements on government-owned land.
70.18 - Personal property, to whom assessed.
70.19 - Assessment, how made; liability and rights of representative.
70.20 - Owner's liability when personalty assessed to another; action to collect.
70.21 - Partnership; estates in hands of personal representative; personal property, how assessed.
70.22 - Personal property being administered, how assessed.
70.23 - Duties of assessors; entry of parcels on assessment roll.
70.24 - Public lands and land mortgaged to state.
70.25 - Lands, described on rolls.
70.28 - Assessment as one parcel.
70.29 - Personalty, how entered.
70.32 - Real estate, how valued.
70.323 - Assessment of divided parcel.
70.327 - Valuation and assessment of property with contaminated wells.
70.337 - Tax exemption reports.
70.339 - Reporting requirements.
70.345 - Legislative intent; department of revenue to supply information.
70.35 - Taxpayer examined under oath or to submit return.
70.36 - False statement; duty of district attorney.
70.365 - Notice of changed assessment.
70.37 - Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
70.375 - Net proceeds occupation tax on mining of metallic minerals; computation.
70.38 - Reports, appeals, estimated liability.
70.385 - Collection of the tax.
70.39 - Collection of delinquent tax.
70.395 - Distribution and apportionment of tax.
70.396 - Use of metalliferous mining tax payments by counties.
70.3965 - Fund administrative fee.
70.397 - Oil and gas severance tax.
70.40 - Occupational tax on iron ore concentrates.
70.42 - Occupation tax on coal.
70.421 - Occupational tax on petroleum and petroleum products refined in this state.
70.43 - Correction of errors by assessors.
70.44 - Assessment; property omitted.
70.45 - Return and examination of rolls.
70.46 - Boards of review; members; organization.
70.47 - Board of review proceedings.
70.48 - Assessor to attend board of review.
70.49 - Affidavit of assessor.
70.501 - Fraudulent valuations by assessor.
70.502 - Fraud by member of board of review.
70.503 - Civil liability of assessor or member of board of review.
70.51 - Assessment review and tax roll in first class cities.
70.511 - Delayed action of reviewing authority.
70.52 - Clerks to examine and correct rolls.
70.53 - Statement of assessment and exemptions.
70.555 - Provisions directory.
70.57 - Assessment of counties and taxation districts by department.
70.575 - State assessment, time.
70.58 - Forestation state tax.
70.60 - Apportionment of state tax to counties.
70.63 - Apportionment of county and state taxes to municipalities.
70.64 - Review of equalized values.
70.67 - Municipal treasurer's bond; substitute for.
70.71 - Proceedings if roll not made.
70.72 - Clerical help on reassessment.
70.73 - Correction of tax roll.
70.74 - Lien of reassessed tax.
70.77 - Proceedings; inspection.
70.79 - Power of supervisor of equalization.
70.81 - Statement of expenses.
70.82 - Review of claims; payment.
70.83 - Deputies; neglect; reassessment.
70.84 - Inequalities may be corrected in subsequent year.
70.85 - Review of assessment by department of revenue.
70.855 - State assessment of commercial property.