ExEcuTIvE BRANCH: GENERAL EXECUTIVE FUNCTIONS


  Agency Responsibility: The commission is directed to promulgate rules providing
sentencing
guidelines for use by general jurisdiction judges for sentencing defendants
convicted of felonies.
Such rules shall be based on sentencing experience in this state and shall
set forth recommended
sentence lengths; include consideration of previous criminal history, severity
of the offense, sta-
tus relating to incarceration, probation, parole or pretrial release; and
include mitigating and
aggravating factors and other relevant factors. The commission is also directed
to investigate
alternatives to sentencing.
  Courts were directed to take the guidelines into consideration when imposing
sentence begin-
ning November 1, 1985. The commission staff provides training and ongoing
consultation on
the guideline system to all general jurisdiction judges, district attorneys,
public defenders, and
probation and parole agents throughout the state.

                             TAX APPEALS COMMISSION
Tax Appeals Commission: KEVIN POTTER, chairperson; DOUGLAS H. BARTLEY, ROBERT
C.
  JUNCEAU, JOHN P. MORRIS, THOMAS R. TIMKEN.
Administrative Assistant to the Commission: JOSEPH P. ZIESEL.
Mailing Address: 133 South Butler Street, Madison 53702.
Telephone: (608) 266-1391.
Number of Employes: 9.00.
Total Budget 1985-87: $995,900.
Statutory Reference: Section 15.105 (1).
  History: The Tax Appeals Commission was originally created as the 3-member
Board of Tax
Appeals by Chapter 412, Laws of 1939. That law abolished and transferred
to the new board the
appeals duties of the Tax Commission (which heard appeals of corporations)
and of county
boards of review (which heard appeals of individuals and fiduciaries). The
law established the
board as a separate state agency, apart from the tax assessment and collection
agency of state
government.
   The Board of Tax Appeals was renamed the Tax Appeals Commission in 1967
by the execu-
tive branch reorganization act (Chapter 75). Two additional commissioners
were added to the
Tax Appeals Commission by Chapter 29, Laws of 1977. 1985 Wisconsin Act 29
restructured the
membership of the Commission from one full-time member and 4 part-time members
to 3 full-
time members and 2 part-time members.
   1985 Act 29 also created a Small Claims Division within the commission.
   Organization: The Tax Appeals Commission consists of 5 members appointed
by the governor
with Senate consent for staggered 6-year terms. One member is designated
by the governor to
serve as chairperson for 2 years. Three members serve on a full-time basis,
and 2 members serve
on a part-time basis. Members are chosen based on their qualifications and
experience in tax
matters. The commission is an independent state agency, but is attached to
the department for
administrative purposes under Section 15.03 of the statutes.
   The commission includes a Small Claims Division.
   Agency Responsibility: The Tax Appeals Commission is independent from
the Department of
 Administration and the Department of Revenue. It hears and determines disputes
between per-
 sons and the Department of Revenue involving the following taxes: individual
income, corpora-
 tion franchise/income, fiduciary, withholding, gift, sales and use, car
line, cigarette use, metallif-
 erous minerals occupation, and floor taxes imposed when the tax rates change
for motor fuel,
 intoxicating liquor, cigarettes and tobacco products. The commission also
hears and determines
 appeals arising under the homestead and farmland preservation tax credits.
In addition, the
 commission decides appeals of state assessments of manufacturing property,
penalties for late
 filing by manufacturers of the annual standard manufacturing report form,
taxation district ap-
 peals regarding the relative value of taxable property in taxation districts
of a county, real estate
 transfer fees, telephone license fees, electric cooperative association
license fees, and county sales
 and use tax.
   The Small Claims Division is concerned with any matter in which the amount
in controversy is
 less than $2,500 unless the commission on its own motion determines that
the case not be heard


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