AB510, s. 36 3Section 36. 66.1106 (1) (f) of the statutes is amended to read:
AB510,20,104 66.1106 (1) (f) "Environmental remediation tax incremental base" means the
5aggregate value, as equalized by the department, of a parcel of real taxable property
6that is certified under this section as of the January 1 preceding the date on which
7the department of natural resources issues a certificate certifying that
8environmental pollution on the property has been remediated in accordance with
9rules promulgated by the department of natural resources
environmental
10remediation tax incremental district is created, as determined under sub. (1m) (b)
.
AB510, s. 37 11Section 37. 66.1106 (1) (fm) of the statutes is created to read:
AB510,20,2212 66.1106 (1) (fm) "Environmental remediation tax incremental district" means
13a contiguous geographic area within a political subdivision defined and created by
14resolution of the governing body of the political subdivision consisting solely of whole
15units of property as are assessed for general property tax purposes, other than
16railroad rights-of-way, rivers, or highways. Railroad rights-of-way, rivers, or
17highways may be included in an environmental remediation tax incremental district
18only if they are continuously bounded on either side, or on both sides, by whole units
19of property as are assessed for general property tax purposes which are in the
20environmental remediation tax incremental district. "Environmental remediation
21tax incremental district" does not include any area identified as a wetland on a map
22under s. 23.32.
AB510, s. 38 23Section 38. 66.1106 (1) (g) of the statutes is amended to read:
AB510,21,524 66.1106 (1) (g) "Environmental remediation value increment" means the
25equalized value of a parcel of real taxable property that is certified under this section

1minus the environmental remediation tax incremental base. In any year, the
2environmental remediation value increment is "positive" if the environmental
3remediation tax incremental base of the parcel of taxable property is less than the
4aggregate value of the parcel of taxable property as equalized by the department; it
5is "negative" if that base exceeds that aggregate value.
AB510, s. 39 6Section 39. 66.1106 (1) (i) of the statutes is amended to read:
AB510,21,107 66.1106 (1) (i) "Period of certification" means a period of not more than 16 years
8beginning after the department certifies the environmental remediation tax
9incremental base of a parcel of property under sub. (4) or a period before all eligible
10costs have been paid, whichever occurs first.
AB510, s. 40 11Section 40. 66.1106 (1) (jm) of the statutes is created to read:
AB510,21,1412 66.1106 (1) (jm) "Project expenditures" means the sum of eligible costs and all
13other costs incurred by a political subdivision in the creation and operation of an
14environmental remediation tax incremental district.
AB510, s. 41 15Section 41. 66.1106 (1) (k) of the statutes is amended to read:
AB510,21,1716 66.1106 (1) (k) "Taxable property" means all real and personal taxable property
17located in an environmental remediation tax incremental district.
AB510, s. 42 18Section 42. 66.1106 (1m) of the statutes is created to read:
AB510,21,2119 66.1106 (1m) Creation of environmental remediation tax incremental
20districts.
In order to implement the provisions of this section, the governing body
21of the political subdivision shall adopt a resolution which does all of the following:
AB510,21,2422 (a) Describes the boundaries of an environmental remediation tax incremental
23district with sufficient definiteness to identify with ordinary and reasonable
24certainty the territory included within the district.
AB510,22,6
1(b) Creates such district as of a date therein provided. If the resolution is
2adopted during the period between January 2 and September 30, then such date
3shall be the next preceding January 1. If such resolution is adopted during the period
4between October 1 and December 31, then such date shall be the next subsequent
5January 1. If the resolution is adopted on January 1, the environmental remediation
6tax incremental district shall have been created as of the date of the resolution.
AB510, s. 43 7Section 43. 66.1106 (2) (a) of the statutes is amended to read:
AB510,22,198 66.1106 (2) (a) A political subdivision that develops, and whose governing body
9approves, a written proposal to remediate environmental pollution may use an
10environmental remediation tax increment to pay the eligible costs of remediating
11environmental pollution on contiguous parcels of property that are located in an
12environmental remediation tax incremental district
within the political subdivision
13and that are not part of a tax incremental district created under s. 66.1105, as
14provided in this section, except that a political subdivision may use an
15environmental remediation tax increment to pay the cost of remediating
16environmental pollution of groundwater without regard to whether the property
17above the groundwater is owned by the political subdivision. No political subdivision
18may submit an application to the department under sub. (4) until the joint review
19board approves the political subdivision's written proposal under sub. (3).
AB510, s. 44 20Section 44. 66.1106 (4) (intro.) of the statutes is amended to read:
AB510,23,521 66.1106 (4) Certification. (intro.) Upon written application to the department
22of revenue by the clerk of a political subdivision on or before April 1 of the year
23following the year in which the certification described in par. (a) is received from the
24department of natural resources
December 31 of the year the environmental
25remediation tax incremental district is created, as determined under sub. (1m) (b),

1except that if the environmental remediation tax incremental district is created
2during the period between October 1 and December 31, on or before December 31 of
3the following year
, the department of revenue shall certify to the clerk of the political
4subdivision the environmental remediation tax incremental base of a parcel of real
5property
if all of the following apply:
AB510, s. 45 6Section 45. 66.1106 (4) (b) of the statutes is amended to read:
AB510,23,117 66.1106 (4) (b) The political subdivision submits a statement that all taxing
8jurisdictions with the authority to levy general property taxes on the parcel or
9contiguous parcels
of property have been notified that the political subdivision
10intends to recover the costs of remediating environmental pollution on the property
11and have been provided a statement of the estimated costs to be recovered.
AB510, s. 46 12Section 46. 66.1106 (7) (a) of the statutes is amended to read:
AB510,23,1813 66.1106 (7) (a) Subject to pars. (b), (c) and (d), the department shall annually
14authorize the positive environmental remediation tax increment with respect to a
15parcel or contiguous parcels of property during the period of certification to the
16political subdivision that incurred the costs to remediate environmental pollution on
17the property, except that an authorization granted under this paragraph does not
18apply after the department receives the notice described under sub. (10) (b).
AB510, s. 47 19Section 47. 66.1106 (7) (d) 1. of the statutes is amended to read:
AB510,24,220 66.1106 (7) (d) 1. The department may not authorize a positive environmental
21remediation tax increment under par. (a) to pay otherwise eligible costs that are
22incurred by the political subdivision after the department of natural resources
23certifies to the department of revenue that environmental pollution on the parcel or
24contiguous parcels
of property has been remediated unless the costs are associated

1with activities, as determined by the department of natural resources, that are
2necessary to close the site described in the site investigation report.
AB510, s. 48 3Section 48. 66.1106 (9) of the statutes is amended to read:
AB510,24,144 66.1106 (9) Separate accounting required. An environmental remediation tax
5increment received with respect to a parcel or contiguous parcels of land that is
6subject to this section shall be deposited in a separate fund by the treasurer of the
7political subdivision. No money may be paid out of the fund except to pay eligible
8costs for a parcel or contiguous parcels of land, or to reimburse the political
9subdivision for such costs or to satisfy claims of holders of bonds or notes issued to
10pay eligible costs
. If an environmental remediation tax increment that has been
11collected with respect to a parcel of land remains in the fund after the period of
12certification has expired, it shall be paid to the treasurers of the taxing jurisdictions
13in which the parcel is located in proportion to the relative share of those taxing
14jurisdictions in the most recent levy of general property taxes on the parcel.
AB510, s. 49 15Section 49. 66.1106 (10) (a) of the statutes is amended to read:
AB510,24,2016 66.1106 (10) (a) Prepare and make available to the public updated annual
17reports describing the status of all projects to remediate environmental pollution
18funded under this section, including revenues and expenditures. A copy of the report
19shall be sent to all taxing jurisdictions with authority to levy general property taxes
20on the parcel or contiguous parcels of property by May 1 annually.
AB510, s. 50 21Section 50. 66.1106 (10) (b) of the statutes is amended to read:
AB510,24,2322 66.1106 (10) (b) Notify the department within 10 days after the period of
23certification for a parcel or contiguous parcels of property has expired.
AB510, s. 51 24Section 51. 66.1106 (10) (c) of the statutes is created to read:
AB510,25,9
166.1106 (10) (c) Not later than 12 months after the last expenditure is made
2or not later than 12 months after an expenditure may be made under sub. (2) (b),
3whichever comes first, prepare and make available to the public a report that is
4similar to the report required under par. (a), except that the report required under
5this paragraph shall also include an independent certified audit of each project to
6determine if all financial transactions were made in a legal manner and to determine
7if each environmental remediation tax incremental district complied with this
8section. A copy of the report shall be sent out to all taxing jurisdictions which
9received the reports under par. (a).
AB510, s. 52 10Section 52. 66.1106 (10) (d) of the statutes is created to read:
AB510,25,1311 66.1106 (10) (d) Not later than 180 days after an environmental remediation
12tax incremental district terminates under sub. (11), provide the department with all
13of the following on a form that is prescribed by the department:
AB510,25,1514 1. A final accounting of project expenditures that are made for an
15environmental remediation tax incremental district.
AB510,25,1716 2. The final amount of eligible costs that have been paid for an environmental
17remediation tax incremental district.
AB510,25,1918 3. The total amount of environmental remediation tax increments that have
19been paid to the political subdivision.
AB510, s. 53 20Section 53. 66.1106 (11) of the statutes is created to read:
AB510,25,2321 66.1106 (11) Termination of environmental remediation tax incremental
22districts.
An environmental remediation tax incremental district terminates when
23the earlier of the following occurs:
AB510,26,3
1(a) That time when the political subdivision has received aggregate
2environmental remediation tax increments with respect to the district in an amount
3equal to the aggregate of all eligible costs.
AB510,26,54 (b) Sixteen years after the department certifies the environmental remediation
5tax incremental base of a parcel or contiguous parcels of property under sub. (4).
AB510,26,86 (c) The political subdivision's legislative body, by resolution, dissolves the
7district at which time the political subdivision becomes liable for all unpaid eligible
8costs actually incurred which are not paid from the separate fund under sub. (9).
AB510, s. 54 9Section 54. 66.1106 (12) of the statutes is created to read:
AB510,26,1310 66.1106 (12) (a) Notice of district termination. A political subdivision which
11creates a tax incremental district under this section shall give the department
12written notice within 10 days of the termination of the environmental remediation
13tax incremental district under sub. (11).
AB510,26,1714 (b) If the department receives a notice under par. (a) during the period from
15January 1 to May 15, the effective date of the notice is the date the notice is received.
16If the notice is received during the period from May 16 to December 31, the effective
17date of the notice is the first January 1 after the department receives the notice.
AB510, s. 55 18Section 55. 66.1106 (13) of the statutes is created to read:
AB510,26,2519 66.1106 (13) Payment of eligible costs for annexed territory. If a city or
20village annexes territory from a town and if the town is using an environmental
21remediation tax increment to remediate environmental pollution on all or part of the
22territory that is annexed, the city or village shall pay to the town that portion of the
23eligible costs that are attributable to the annexed territory. The city or village, and
24the town, shall negotiate an agreement on the amount that must be paid under this
25subsection.
AB510, s. 56
1Section 56. 73.03 (57) of the statutes is created to read:
AB510,27,72 73.03 (57) To create, and update, a manual on the tax incremental finance
3program under s. 66.1105. The manual shall contain the rules relating to the
4program, common problems faced by cities and villages under the program, possible
5side effects on the use of tax incremental financing, and any other information the
6department determines is appropriate. The department may consult with, and
7solicit the views of, any interested person while preparing or updating the manual.
AB510, s. 57 8Section 57. 74.23 (1) (b) of the statutes is amended to read:
AB510,27,189 74.23 (1) (b) General property taxes. After making the distribution under par.
10(a), the taxation district treasurer shall pay to each taxing jurisdiction within the
11district its proportionate share of general property taxes, except that the treasurer
12shall pay the state's proportionate share to the county. As part of that distribution,
13the taxation district treasurer shall retain for the taxation district and for each tax
14incremental district within the taxation district and each environmental
15remediation tax incremental district created by the taxation district
its
16proportionate share of general property taxes. The taxation district treasurer shall
17also distribute to the county the proportionate share of general property taxes for
18each environmental remediation tax incremental district created by the county.
AB510, s. 58 19Section 58. 74.25 (1) (b) 1. of the statutes is amended to read:
AB510,28,420 74.25 (1) (b) 1. Pay in full to each taxing jurisdiction within the district all
21personal property taxes included in the tax roll which have not previously been paid
22to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the
23state's proportionate share to the county. As part of that distribution, the taxation
24district treasurer shall allocate to each tax incremental district within the taxation
25district and each environmental remediation tax incremental district created by the

1taxation district
its proportionate share of personal property taxes. The taxation
2district treasurer shall also distribute to the county the proportionate share of
3general property taxes for each environmental remediation tax incremental district
4created by the county.
AB510, s. 59 5Section 59. 74.25 (1) (b) 2. of the statutes is amended to read:
AB510,28,146 74.25 (1) (b) 2. Pay to each taxing jurisdiction within the district its
7proportionate share of real property taxes, except that the treasurer shall pay the
8state's proportionate share to the county. As part of that distribution, the taxation
9district treasurer shall retain for the taxation district and for each tax incremental
10district within the taxation district and each environmental remediation tax
11incremental district created by the taxation district
its proportionate share of real
12property taxes. The taxation district treasurer shall also distribute to the county the
13proportionate share of general property taxes for each environmental remediation
14tax incremental district created by the county.
AB510, s. 60 15Section 60. 74.30 (1) (i) of the statutes is amended to read:
AB510,28,2516 74.30 (1) (i) Pay in full to each taxing jurisdiction within the district all
17personal property taxes included in the tax roll which have not previously been paid
18to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the
19state's proportionate share to the county. As part of that distribution, the taxation
20district treasurer shall allocate to each tax incremental district within the taxation
21district and each environmental remediation tax incremental district created by the
22taxation district
its proportionate share of personal property taxes. The taxation
23district treasurer shall also distribute to the county the proportionate share of
24general property taxes for each environmental remediation tax incremental district
25created by the county.
AB510, s. 61
1Section 61. 74.30 (1) (j) of the statutes is amended to read:
AB510,29,102 74.30 (1) (j) Pay to each taxing jurisdiction within the district its proportionate
3share of real property taxes, except that the treasurer shall pay the state's
4proportionate share to the county. As part of that distribution, the taxation district
5treasurer shall retain for the taxation district and for each tax incremental district
6within the taxation district and each environmental remediation tax incremental
7district created by the taxation district
its proportionate share of real property taxes.
8The taxation district treasurer shall also distribute to the county the proportionate
9share of general property taxes for each environmental remediation tax incremental
10district created by the county.
AB510, s. 62 11Section 62. 74.30 (2) (b) of the statutes is amended to read:
AB510,29,2112 74.30 (2) (b) Pay to each taxing jurisdiction within the district its proportionate
13share of real property taxes collected, except that the taxation district treasurer shall
14pay the state's proportionate share to the county, and the county treasurer shall
15settle for that share under s. 74.29. As part of that distribution, the taxation district
16treasurer shall retain for the taxation district and for each tax incremental district
17within the taxation district and each environmental remediation tax incremental
18district created by the taxation district
its proportionate share of real property taxes.
19The taxation district treasurer shall also distribute to the county the proportionate
20share of general property taxes for each environmental remediation tax incremental
21district created by the county.
AB510, s. 63 22Section 63. 79.095 (1) (c) of the statutes is amended to read:
AB510,29,2523 79.095 (1) (c) "Taxing jurisdiction" means a municipality, county, school
24district, special purpose district, tax incremental district, environmental
25remediation tax incremental district
, or technical college district.
AB510, s. 64
1Section 64. 79.095 (2) (b) of the statutes is amended to read:
AB510,30,52 79.095 (2) (b) On or before December 31, the tax rate used for each tax
3incremental district for which the municipality assesses property and for each
4environmental remediation tax incremental district for which the municipality
5assesses property
.
AB510, s. 65 6Section 65. 234.01 (4n) (a) 3m. a. of the statutes is amended to read:
AB510,30,97 234.01 (4n) (a) 3m. a. The facility is in a tax incremental district or an
8environmental remediation tax incremental district
or is the subject of an urban
9development action grant and will result in a net economic benefit to the state.
AB510, s. 66 10Section 66. Nonstatutory provisions.
AB510,30,1411 (1) The authorized FTE positions for the department of revenue are increased
12by 1.0 PR position to be funded from the appropriation under section 20.566 (1) (go)
13of the statutes for the purpose of performing auditing related to tax incremental
14districts.
AB510, s. 67 15Section 67. Initial applicability.
AB510,30,2016 (1) This act first applies to a tax incremental district that is created, or whose
17project plan is amended, on the effective date of this subsection and to an
18environmental remediation tax incremental district, the written remediation
19proposal for which is approved by the political subdivision's governing body on the
20effective date of this subsection.
AB510, s. 68 21Section 68. Effective date.
AB510,30,2222 (1) This act takes effect on October 1, 2002.
AB510,30,2323 (End)
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