2001 WISCONSIN ACT 85
An Act to amend 66.1109 (1) (b) and 66.1109 (5) (a) of the statutes; relating to: parcels of land that may be included in a business improvement district.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
85, s. s. 1
66.1109 (1) (b) of the statutes is amended to read:
66.1109 (1) (b) "Business improvement district" means an area within a municipality consisting of contiguous parcels subject to general real estate taxes, other than railroad rights-of-way, and may include railroad rights-of-way, rivers, or highways continuously bounded by the parcels on at least one side, and shall include parcels that are contiguous to the district but that were not included in the original or amended boundaries of the district because the parcels were tax-exempt when the boundaries were determined and such parcels became taxable after the original or amended boundaries of the district were determined.
85, s. s. 2
66.1109 (5) (a) of the statutes is amended to read:
66.1109 (5) (a) Real property used exclusively for residential purposes and real property that is exempted from general property taxes under s. 70.11 may not be specially assessed for purposes of this section.