SB 516

Under current law, a person who wishes to appeal an assessment of the person's

manufacturing property may appeal the assessment to the Tax Appeals Commission

(TAC). The person may appeal a TAC decision to the Dane County Circuit Court.

Under this bill, the person may also appeal a TAC decision to the circuit court of the

county where the property is located.

Under current law, air carriers, railroads, pipeline companies, sleeping car

companies, telephone companies, and conservation and regulation companies pay a

property tax based on an assessment made by the Department of Revenue (DOR).

An assessment of the tax may be appealed to the Dane County Circuit Court. Under

the bill, the assessment of the tax may also be appealed to the circuit court of the

county where the company's property is located.

Under current law, DOR may determine if a retailer is entitled to a refund of

any portion of the sales taxes the retailer remitted to the state or if the retailer has

not remitted the correct amount of such taxes. The retailer may appeal DOR's

determination to the TAC. A retailer may appeal the TAC's decision to the Dane

County Circuit Court. The bill allows the retailer to appeal the TAC's decision to the

circuit court of any county where the retailer does business in this state.