Wis. Admin. Code § Tax 20.11 — Corrections

Tax 20.11(1) (1)

Tax 20.11(1)(a) (a) If the department determines that the credits in a particular taxation district were not determined or calculated correctly, the department shall order an adjustment under par. (d) for each property for which the credit was incorrect.

Tax 20.11(1)(b) (b) The county treasurer shall determine all of the following for each property in a taxation district under par. (a) for which a credit was claimed:

Tax 20.11(1)(b)1. 1. The credit actually claimed.

Tax 20.11(1)(b)2. 2. The correct credit amount.

Tax 20.11(1)(b)3. 3. The difference between subds. 1. and 2.

Tax 20.11(1)(c) (c) The treasurer shall sum the differences under par. (b) 3. for each taxation district and shall certify those amounts to the department by October 1.

Tax 20.11(1)(d) (d) The differences under par. (b) 3. shall be entered on the following year’s tax roll and shall show on tax bills for each property for which the difference under par. (b) 3. is not zero.

Tax 20.11(1)(e) (e) The amount certified under par. (c) for each taxation district shall be added to, or deducted from, the total lottery and gaming credits of the following year paid to the taxation district in March of the following year.

Tax 20.11(2) (2) If the department determines in the year of any distribution under s. Tax 20.09 (1) that there was a lottery and gaming credit due, based on an eligible claim made after January 31 and no later than October 1 following the issuance of the person’s property tax bill, the department shall issue a check to the taxpayer in the amount equal to the computed credit. The department shall convey to the county treasurer the property identification number, physical property address or other description of the property, and the name and mailing address for each omitted claim. The owner shall also file an application under s. Tax 20.07 (1) (a) to claim the credit for subsequent years.