66.46 (6) (d) 1. After the date on which a tax incremental district pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.
27,3333
Section 3333
. 66.46 (6) (d) 2. of the statutes is amended to read:
66.46 (6) (d) 2. No Except as provided in subd. 2m., no tax increments may be allocated under this paragraph later than 16 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made.
27,3334
Section 3334
. 66.46 (6) (d) 2m. of the statutes is created to read:
66.46 (6) (d) 2m. No tax increments may be allocated under this paragraph later than 20 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made if the district is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 years.
27,3335
Section 3335
. 66.46 (6) (e) of the statutes is created to read:
66.46 (6) (e) 1. Before the date on which a tax incremental district terminates under sub. (7) (a), but not later than the date on which a tax incremental district terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h) the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission if all of the following conditions are met:
a. The donor tax incremental district, the positive tax increments of which are to be allocated, and the recipient tax incremental district have the same overlying taxing jurisdictions.
b. The donor tax incremental district and the recipient tax incremental district have been created before October 1, 1995.
2. Each year, the city that created the tax incremental districts may determine the portion of the donor tax incremental district's positive tax increment that is in excess of the tax increment that is necessary to pay the donor's project costs in that year that shall be allocated to the recipient tax incremental district and shall inform the department of revenue of these amounts.
3. A project plan that is amended under sub. (4) (h) to authorize the allocation of positive tax increments under subd. 1. may authorize such an allocation for a period not to exceed 5 years, except that if the planning commission determines that the allocation may be needed for a period longer than 5 years, the planning commission may authorize such an allocation for up to an additional 5 years if the project plan is amended under sub. (4) (h) during the 4th year of the allocation. In no case may positive tax increments under subd. 1. be allocated from one donor tax incremental district for a period longer than 10 years.
27,3336
Section 3336
. 66.46 (7) (a) of the statutes is amended to read:
66.46 (7) (a) That time when the city has received aggregate tax increments with respect to such district in an amount equal to the aggregate of all project costs under the project plan and any amendments to the project plan for such district, except that this paragraph does not apply to a district whose positive tax increments have been allocated under sub. (6) (d) or (e) until the district to which the allocation is made has paid off the aggregate of all of its project costs under its project plan.
27,3337
Section 3337
. 66.46 (7) (am) of the statutes is amended to read:
66.46 (7) (am) Sixteen years after the last expenditure identified in the project plan is made if the district to which the plan relates is created after September 30, 1995, or 20 years after the last expenditure identified in the project plan is made if the district to which the plan relates is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 years.
27,3337e
Section 3337e. 66.77 (title) of the statutes is amended to read:
66.77 (title) Tax levy rate limit.
27,3337f
Section 3337f. 66.77 (1) (c) of the statutes is amended to read:
66.77 (1) (c) “Excess over the limit" means the amount greater of the amounts of revenue received by a county that results from the county exceeding the limit under sub. (2) or (2m).
27,3337g
Section 3337g. 66.77 (2) (title) of the statutes is amended to read:
66.77 (2) (title) Limit Levy rate limit.
27,3337i
Section 3337i. 66.77 (2m) of the statutes is created to read:
66.77 (2m) Levy limit. Except as provided in sub. (3), beginning in 1995, no county may impose an operating levy that exceeds the amount calculated as follows:
(a) Determine the operating levy for the previous year or, for the 1995 calculation only, the operating levy for 1994 or the operating levy for 1993 increased by 4%, whichever is higher.
(b) Multiply the amount determined under par. (a) by 4%.
(c) Multiply the amount determined under par. (a) by the percentage change in the county's population between the previous year and the current year, as estimated by the department of administration under s. 16.96 (1), if the percentage change in the county's population is greater than zero.
(d) Add the results obtained under pars. (a), (b) and (c).
27,3337k
Section 3337k. 66.77 (3) (a) 1. of the statutes is amended to read:
66.77 (3) (a) 1. If the governing body of a county wishes to exceed the operating levy rate limit or the levy limit otherwise applicable to the county under this section, it shall adopt a resolution to that effect. The resolution shall specify either the operating levy rate or the operating levy that the governing body wishes to impose for either a specified number of years or an indefinite period. The governing body shall call a special referendum for the purpose of submitting the resolution to the electors of the county for approval or rejection. In lieu of a special referendum, the governing body may specify that the referendum be held at the next succeeding spring primary or election or September primary or general election to be held not earlier than 30 days after the adoption of the resolution of the governing body.
27,3337m
Section 3337m. 66.77 (3) (a) 3. of the statutes is amended to read:
66.77 (3) (a) 3. The referendum shall be held in accordance with chs. 5 to 12. The governing body shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1) (a). If the resolution under subd. 1. specifies the operating levy rate, the question shall be submitted as follows: “Under state law, the operating levy rate for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... per $1,000 of equalized value. Shall the .... (name of county) be allowed to exceed this rate limit for .... (a specified number of years) (an indefinite period) by $.... per $1,000 of equalized value that results in an operating levy rate of $.... per $1,000 of equalized value?" If the resolution under subd. 1. specifies the operating levy, the question shall be submitted as follows one of the following: “Under state law, the operating levy
rate for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... per $1,000 of equalized value. Notwithstanding the operating levy rate limit, shall the .... (name of county) be allowed to levy an amount not to exceed $.... (operating levy) for operating purposes for the year .... (year), which may increase the operating levy rate for .... (a specified number of years) (an indefinite period)? This would allow a ....% increase above the levy of $.... (preceding year operating levy) for the year .... (preceding year).", or “Under state law, the operating levy for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... , and the increase in the operating levy, compared to last year's levy, is limited to 3% plus the percentage increase in the county's population since last year. Notwithstanding the operating levy limit, shall the .... (name of county) be allowed to levy an amount not to exceed $.... (operating levy) for operating purposes for the year .... (year), which may increase the operating levy rate for .... (a specified number of years) (an indefinite period)? This would allow a ....% increase above the levy of $.... (preceding year operating levy) for the year .... (preceding year)."
27,3337n
Section 3337n. 66.77 (3) (a) 4. of the statutes is amended to read:
66.77 (3) (a) 4. Within 14 days after the referendum, the clerk of the county shall certify the results of the referendum to the department of revenue. A county may exceed the operating levy rate limit or operating levy limit otherwise applicable to it under this section in that year by an amount not exceeding the amount approved by a majority of those voting on the question.
27,3337o
Section 3337o. 66.77 (3) (b) 1. of the statutes is amended to read:
66.77 (3) (b) 1. If an increased operating levy rate or operating levy is approved by a referendum under par. (a) for a specified number of years, the increased operating levy rate or operating levy shall be the operating levy rate limit or operating levy for that number of years for purposes of this section. If an increased operating levy rate or operating levy is approved by a referendum under par. (a) for an indefinite period, the increased operating levy rate or operating levy shall be the operating levy rate or operating levy limit for purposes of this section.
27,3337p
Section 3337p. 66.77 (3) (b) 2. of the statutes is amended to read:
66.77 (3) (b) 2. If an increased operating levy is approved by a referendum under par. (a), the increased operating levy shall be used to calculate the operating levy rate, or the operating levy rate limit, for the approved year for purposes of this section. After the approved year, the operating levy rate or the operating levy rate limit in the approved year, or the operating levy rate or the operating levy rate limit that would have been applicable if there had been no referendum, whichever is greater, shall be the rate or the limit for the specified number of years or for an indefinite period for purposes of this section.
27,3337q
Section 3337q. 66.77 (3) (c) of the statutes is amended to read:
66.77 (3) (c) 1. If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, the levy rate limit or the operating levy limit otherwise applicable under this section to the county in the current year is decreased to reflect the cost that the county would have incurred to provide that service, as determined by the department of revenue.
2. If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, the levy rate limit or the operating levy limit otherwise applicable under this section to the county in the current year is increased to reflect the cost of that service, as determined by the department of revenue.
27,3337r
Section 3337r. 66.77 (3) (d) of the statutes is created to read:
66.77 (3) (d) If a county imposes an operating levy in any year that is less than the amount allowable under this section, the operating levy limit otherwise applicable under this section to the county in the next succeeding year is increased by an amount equal to 75% of the difference between the county's allowable operating levy as calculated under sub. (2m) in the previous year and the county's operating levy in that year.
27,3337s
Section 3337s. 66.77 (5) of the statutes is amended to read:
66.77 (5) Rate comparison. Annually, the department of revenue shall compare the operating levy rate limit and the operating levy limit of each county under this section to the actual operating levy rate and the actual operating levy imposed by the county.
27,3338m
Section 3338m. 66.949 of the statutes is created to read:
66.949 Energy savings performance contracting. (1) Definitions. In this section:
(a) “Energy conservation measure" means a facility alteration or training, service or operations program designed to reduce energy consumption or operating costs or ensure state or local building code compliance.
(b) “Local governmental unit" has the meaning given in s. 19.42 (7u).
(c) “Performance contract" means a contract for the evaluation and recommendation of energy conservation and facility improvement measures, and for the implementation of one or more such measures.
(d) “Qualified provider" means a person who is experienced in the design, implementation and installation of energy conservation and facility improvement measures and who has the ability to provide labor and material payment and performance bonds equal to the maximum amount of any payments due under a performance contract entered into by the person.
(2) Authorization; report. (a) Any local governmental unit may, in accordance with this section, enter into a performance contract with a qualified provider to reduce energy or operating costs, ensure state or local building code compliance or enhance the protection of property of the local governmental unit.
(b) Prior to entering into a performance contract for the implementation of any energy conservation or facility improvement measure, a local governmental unit shall obtain a report from a qualified provider containing recommendations concerning the amount the local governmental unit should spend on energy conservation and facility improvement measures. The report shall contain estimates of all costs of installation, modifications, or remodeling, including costs of design, engineering, maintenance, repairs and financing. In addition, the report shall contain a guarantee specifying a minimum amount by which energy or operating costs of the local governmental unit will be reduced, if the installation, modification or remodeling is performed by that qualified provider.
(c) If, after review of the report under par. (b), the local governmental unit finds that the amount it would spend on the energy conservation and facility improvement measures recommended in the report is not likely to exceed the amount to be saved in energy and operation costs over the remaining useful life of the facility to which the measures apply, the local governmental unit may enter into the contract.
(3) Notice. Notwithstanding ss. 27.065 (5) (a), 30.32, 38.18, 43.17 (9) (a), 59.07 (134), 59.08 (1), 60.47 (2) to (4), 60.77 (6) (a), 61.55, 61.56, 61.57, 62.15 (1), 62.155, 66.24 (5) (d), 66.299 (2), 66.431 (5) (a) 2., 66.47 (11), 66.505 (10), 66.508 (10) and 66.904 (2), before entering into a performance contract under this section, a local governmental unit shall solicit bids or competitive sealed proposals from qualified providers. A local governmental unit may only enter into a performance contract if the contract is awarded by the governing body of the local governmental unit. The governing body shall give at least 10 days' notice of the meeting at which the body intends to award a performance contract. The notice shall include a statement of the intent of the governing body to award the performance contract, the names of all potential parties to the proposed performance contract, and a description of the energy conservation and facility improvement measures included in the performance contract. At the meeting, the governing body shall review and evaluate the bids or proposals submitted by all qualified providers and may thereafter award the performance contract to the qualified provider that best meets the needs of the local governmental unit, which need not be the lowest cost provider.
(4) Instalment payment and lease-purchase agreements. A local governmental unit may enter into an instalment payment contract or lease-purchase agreement for the purchase and installation of energy conservation or facility improvement measures.
(5) Payment schedule; savings. Each performance contract shall provide that all payments, except obligations on termination of the contract before its expiration, shall be made over time as energy savings are achieved. Energy savings shall be guaranteed by the qualified provider for the entire term of the performance contract.
(6) Terms of contracts. A performance contract may extend beyond the fiscal year in which it becomes effective, subject to appropriation of moneys, if required by law, for costs incurred in future fiscal years.
(7) Allocation of obligations. Subject to appropriations as provided in sub. (6), each local governmental unit shall allocate sufficient moneys for each fiscal year to make payment of any amounts payable by the local governmental unit under performance contracts during that fiscal year.
(8) Bonds. Each qualified provider under a performance contract shall provide labor and material payment and performance bonds in an amount equivalent to the maximum amount of any payments due under the contract.
(9) Use of moneys. Unless otherwise provided by law or ordinance, if a local governmental unit has funding designated for operating and capital expenditures, the local governmental unit may use moneys designated for operating or capital expenditures to make payments under any performance contract, including instalment payments or payments under lease-purchase agreements.
(10) Monitoring; reports. During the entire term of each performance contract, the qualified provider entering into the contract shall monitor the reductions in energy consumption and cost savings attributable to the energy conservation and facility improvement measures installed under the contract, and shall periodically prepare and provide a report to the local governmental unit entering into the contract documenting the reductions in energy consumption and cost savings to the local governmental unit.
(11) Energy conservation measures. Energy conservation measures under this section may include the following:
(a) Insulation of a building structure or systems within a building.
(b) Storm windows or doors, caulking or weather stripping, multiglazed windows or doors, heat-absorbing or heat-reflective glazed and coated window or door systems, additional glazing, reductions in glass area, or other window and door system modifications that reduce energy consumption.
(c) Automated or computerized energy control and facility management systems or computerized maintenance management systems.
(d) Heating, ventilating or air conditioning system modifications or replacements.
(e) Replacement or modification of lighting fixtures to increase the energy efficiency of the lighting system without increasing the overall illumination of a facility, unless an increase in illumination is necessary to conform to the applicable state or local building code for the lighting system after the proposed modifications are made.
(f) Energy recovery systems.
(g) Utility management systems and services.
(h) Cogeneration systems that produce steam or forms of energy such as heat, as well as electricity, for use primarily within a building or complex of buildings.
(i) Lifesafety systems.
(j) Any other facility improvement measure that is designed to provide long-term energy or operating cost reductions or compliance with state or local building codes.
27,3340
Section 3340
. 67.03 (1) (b) of the statutes is amended to read:
67.03 (1) (b) For any school district which offers no less than grades 1 to 12 and which at the time of incurring such debt is eligible for the highest level of school aids to receive state aid under s. 121.08, 10% of such equalized value shall be permitted. Any school district which at the time of incurring indebtedness is eligible to receive state aids under s. 121.08 is eligible for the highest level of school aids for purposes of school district borrowing and indebtedness limitations. Any school district about to incur indebtedness may apply to the state superintendent department of education for, and the superintendent department may issue, a certificate as to the eligibility of the school district for the highest level of school aids
to receive state aid under s. 121.08, which certificate shall be conclusive as to such eligibility for 30 days, but not beyond the next June 30.
27,3340m
Section 3340m. 67.12 (12) (f) of the statutes is created to read:
67.12 (12) (f) Paragraph (e) 2. does not apply to borrowing by a school district from the state trust funds under subch. II of ch. 24 if the trust fund loan is for a distance education project and the loan has been approved by the board of control of the cooperative educational service agency in which the school district participates.
27,3343d
Section 3343d. 69.22 (1) (c) of the statutes is amended to read:
69.22 (1) (c) Ten Twelve dollars for issuing a copy of a birth certificate, $5 $7 of which shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the appropriations under s. 20.433 (1) (g) and (h).
27,3343u
Section 3343u. 69.30 (1) (bm) of the statutes is created to read:
69.30 (1) (bm) “Service office" has the meaning given in s. 45.36 (1) (c).
27,3343w
Section 3343w. 69.30 (2) of the statutes is amended to read:
69.30 (2) A financial institution, state agency
or, county department or service office or an employe of a financial institution, state agency or, county department or service office is not subject to s. 69.24 (1) (a) for copying a certified copy of a vital record for use by the financial institution, state agency or, county department or service office, including use under s. 45.36 (4m), if the copy is marked “FOR ADMINISTRATIVE USE".
27,3343wb
Section 3343wb. 70.05 (5) (a) 1m. of the statutes is amended to read:
70.05 (5) (a) 1m. “Class of property" means residential under s. 70.32 (2) (a) 1. or (b) 1.; commercial under s. 70.32 (2) (a) 2. or (b) 2.; personal property; or the sum of agricultural under s. 70.32 (2) (a) 4. or (b) 4., swamp or waste under s. 70.32 (2) (b) (a) 5. and, productive forest land under s. 70.32 (2) (b) (a) 6. and other under s. 70.32 (2) (a) 7.
27,3344
Section 3344
. 70.11 (4) of the statutes is amended to read:
70.11 (4) Educational, religious and benevolent institutions; women's clubs; historical societies; fraternities; libraries. Property owned and used exclusively by educational institutions offering regular courses 6 months in the year; or by churches or religious, educational or benevolent associations, including benevolent nursing homes and retirement homes for the aged but not including an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3) or an organization that is issued a certificate of authority under ch. 618 and that offers a health maintenance organization or a limited service health organization and not including property owned by any nonstock, nonprofit corporation which services guaranteed student loans for others or on its own account, and also including property owned and used for housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers, whether or not contiguous to and a part of other property owned and used by such associations or churches; or by women's clubs; or by domestic, incorporated historical societies; or by domestic, incorporated, free public library associations; or by fraternal societies operating under the lodge system (except university, college and high school fraternities and sororities), but not exceeding 10 acres of land necessary for location and convenience of buildings while such property is not used for profit. Property owned by churches or religious associations necessary for location and convenience of buildings, used for educational purposes and not for profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre limitation. Property that is exempt from taxation under this subsection and is leased remains exempt from taxation only if, in addition to the requirements specified in the introductory phrase of this section, the lessee does not discriminate on the basis of race.
27,3345
Section 3345
. 70.11 (4m) of the statutes is amended to read:
70.11 (4m) Nonprofit hospitals. (a) Real property owned and used and personal property used exclusively for the purposes of any hospital of 10 beds or more devoted primarily to the diagnosis, treatment or care of the sick, injured, or disabled, which hospital is owned and operated by a corporation, voluntary association, foundation or trust, except an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3) or an organization that is issued a certificate of authority under ch. 618 and that offers a health maintenance organization or a limited service health organization, no part of the net earnings of which inures to the benefit of any shareholder, member, director or officer, and which hospital is not operated principally for the benefit of or principally as an adjunct of the private practice of a doctor or group of doctors. This exemption does not apply to property used for commercial purposes or as a doctor's office. The exemption for residential property shall be limited to dormitories of 12 or more units which house student nurses enrolled in a state accredited school of nursing affiliated with the hospital.
(b) Real property leased by and used exclusively for the purposes of any hospital that has 10 beds or more, is devoted primarily to the diagnosis, treatment or care of the sick, injured or disabled and is owned and operated by a corporation, voluntary association, foundation or trust, except an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3) or an organization that is issued a certificate of authority under ch. 618 and that offers a health maintenance organization or a limited service health organization, no part of the net earnings of which inures to the benefit of any shareholder, member, director or officer and is not operated principally for the benefit of or principally as an adjunct to the private practice of a doctor or group of doctors. This exemption applies only to real property leased from a nonprofit organization or nonprofit hospital that is exempt from taxation under this chapter and that uses the income derived from the lease only for maintenance of the leased property or construction debt retirement of the leased property or both. This exemption does not apply to property used for commercial purposes or as a doctor's office.
