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Instructions For Form Ut-143 - Preparing Estimate Of Additions And Retirements Of Qualifying Property - 2004

Wisconsin Department of Revenue

Bureau of Property Tax

Local Financial Assistance Section

PO Box 8971

Madison, WI 53708-8971

INSTRUCTIONS FOR PREPARING ESTIMATE OF ADDITIONS

AND RETIREMENTS OF QUALIFYING PROPERTY

FORM UT-143

Information on this form is needed to determine a municipality’s or county’s estimated amount

of public utility distribution as provided in Section 79.04 of the Wisconsin Statutes.

Please note, only additions or retirements to qualifying plant (columns 2 through 5) of $100,000

or more for each municipality in the current year (up to and including December 31) are to be

listed on the form.

Qualifying property includes production plant, substation property and general structures.

Please refer to “Instructions for Preparing Form 142” for the account classifications of these

properties and instructions concerning leased property. Please list separately additions to

each utility service. Common property should be allocated to each utility service in

accordance with the book bases. Land should not be reported on this form.

If constructions of a new production plant rated at 200 megawatts or greater and further

defined by Section 79.04 of the Wisconsin Statutes, will commence in the current or

subsequent year, please list separately for that municipality and provide the additional

information in column 6, Production Plant.

To consider a plant to be “under construction”; “there must be the introduction and use for

construction purposes of materials foreign to the soil which eventually becomes a part of the

completed improvement.”

The form should be returned to our office on or before July 1. Thank you.

UT-143i (R. 10-04)

Instructions For Form Ut-143 - Preparing Estimate Of Additions And Retirements Of Qualifying Property - 2004