SB556: Bill Text

LRB-4456/1

MES/JK/JTK/MG:abc:vw

2003 - 2004 LEGISLATURE

2003 Senate BILL 556

March 11, 2004 - Introduced by Senator Darling, cosponsored by Representative Stone. Referred to Joint Survey Committee on Tax Exemptions.

SB556,2,9 An Act to renumber 66.0617 (2) (am); to amend 5.02 (21), 5.58 (3), 5.68 (2), 5.68 (3), 7.51 (3) (b), 7.51 (3) (d), 7.51 (4) (b), 7.51 (5) (a), 7.51 (5) (b), 9.10 (1) (a), 9.10 (1) (b), 9.10 (2) (d), 9.10 (3) (a), 9.10 (4) (a), 9.10 (4) (d), 9.10 (7), 10.05, 10.07 (1), 11.31 (1) (h) (intro.), 17.13 (intro.), 17.13 (3), 20.370 (5) (cr), 20.370 (5) (ct), 20.370 (5) (cu), 20.370 (5) (cv), 23.09 (19) (a) 2., 23.09 (20) (ab) 2., 23.09 (20m) (a) 1., 23.09 (26) (am) (intro.), 23.09 (26) (am) 1., 23.09 (26) (am) 3., 23.09 (26) (b), 23.09 (26) (d), 23.175 (1) (a), 23.305 (2), 23.33 (8) (c), 23.33 (9) (c), 23.33 (11) (a), 25.50 (1) (d), 27.01 (3), 27.02 (1), 27.03 (2), 27.05 (intro.), 27.06, 27.075 (1), 27.075 (2), 27.075 (3), 27.075 (4), 30.277 (1b) (a), 66.0301 (1) (a), 66.0617 (1) (a), 66.0617 (1) (c), 66.0617 (1) (d), 66.0617 (1) (g), 66.0617 (1) (h), 66.0617 (2) (a), 66.0617 (3), 66.0617 (4) (a) (intro.), 66.0617 (4) (b), 66.0617 (5), 66.0617 (6) (intro.), 66.0617 (6) (b), 66.0617 (7), 66.0617 (8), 66.0617 (9), 66.0617 (10), 67.01 (5), 71.26 (1) (bm), 350.01 (11m), 350.04 (3) (a), 350.04 (3) (b), 350.12 (4) (b) 1., 350.12 (4) (b) 3., 350.12 (4) (bg) 1., 350.12 (4) (bg) 2., 350.12 (4) (bm) (intro.), 350.12 (4) (bm) 1., 350.12 (4) (bm) 2., 350.12 (4) (br), 350.138 (1) (d), 350.138 (1) (f) and 350.18 (1); and to create 5.58 (1u), 5.60 (6u), 7.53 (3m), 8.10 (6) (e), 8.11 (2f), 11.02 (8), 17.01 (11m), 17.27 (1f), 23.09 (26) (ag), 23.33 (9) (bn), 27.16, 27.161, 66.0617 (1) (am), 66.0617 (2) (am) 2., 66.0617 (6) (h), 70.11 (37m), 77.25 (18m), 77.54 (9a) (i) and 350.12 (4) (ar) of the statutes; relating to: authorizing the creation of a county park district, authorizing a county park district to levy a property tax, authorizing a county park district to apply for funding from certain programs administered by the Department of Natural Resources, and authorizing a county park district to impose impact fees and issue debt.

Analysis by the Legislative Reference Bureau

CREATION AND DISSOLUTION OF A DISTRICT

This bill authorizes any county to separate its county park commission or county park department from the county and create a county park district (district). A district is a local unit of government that is a body corporate and politic and that is separate and distinct from, and independent of, the state, the municipalities within its jurisdiction, and the county by which it is created.

Before a district may be created, the county board must adopt a resolution that addresses a number of issues, including a method to provide a loan for initial operating funds for the district and a method to transfer title of the county's park facilities to the district. Also before a district may be created, a municipality may negotiate with a county the termination of any applicable agreement or contract under which a county exercises municipal park powers within the municipality or the municipality remain a party to the agreement under which the district will assume the county's responsibilities.

In connection with park facilities, the powers of a district include: the authority to acquire, develop, maintain, improve, operate, and manage the park facilities; the authority to operate recreational facilities or programs; the authority to enter into contracts; the authority to employ personnel; the authority to impose an impact fee on developers for park facilities; the authority to issue debt for capital improvements to park facilities; and the authority to levy a property tax to carry out its functions. The bill also grants these districts eligibility for various local aid programs that are administered by the Department of Natural Resources. These programs include the local park aids program, the urban green space programs, and funding for county snowmobile trails.

A district is governed by a commission consisting of five to nine members that is elected at-large at the spring election. The commissioners are elected from separate geographic areas within the district, the boundaries of which are initially prescribed by the county board of supervisors in an apportionment plan. Each commissioner must, at the time of taking office, reside within the apportioned area for which he or she is elected or appointed to fill a vacancy. The terms of commissioners are three years, although the initial terms are staggered such that each one-third of the seats on the board are for terms of approximately one, two, and three years.

A district may dissolve by action of the county board of supervisors, subject to payment of the district's debts and fulfillment of its other contractual obligations. If a district is dissolved, its property must be transferred to the county that created the district.

Under the bill, a county may make loans or lease or transfer property to a district. Generally, however, a county may not create a park or expend any funds to support park or recreational facilities, or impose an impact fee on a developer for park facilities, after a district levies a property tax.

TAXATION

When a district is created the portion of the county levy attributable to expenditures for park and recreational purposes is transferred to the district. Any increase in the levy is subject to approval by the electors of a district at a referendum. The district must hold the referendum at the first spring primary, spring election, September primary, general election, or special election held throughout the district that is held at least 45 days after the date on which the board of park commissioners adopts a resolution to increase the levy. The district may use the tax revenue only for park and recreational purposes.

Under the bill, the district may also levy a property tax on the property located in the district.

Under the bill, a district's income is exempt from the income tax, a district's property is exempt from the property tax, property transferred to a district is exempt from the real estate transfer fee, and sales of tangible personal property or services to the district are exempt from all state and local sales taxes and use taxes.

This bill will be referred to the Joint Survey Committee on tax exemptions for a detailed analysis, which will be printed as an appendix to this bill.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SB556, s. 1 Section 1. 5.02 (21) of the statutes, as affected by 2003 Wisconsin Act 24, is amended to read:

SB556,4,3 5.02 (21) "Spring election" means the election held on the first Tuesday in April to elect judicial, educational and municipal officers, nonpartisan county officers and, sewerage commissioners, and members of the county board of park commissioners.

SB556, s. 2 Section 2. 5.58 (1u) of the statutes is created to read:

SB556,4,10 5.58 (1u) County board of park commissioners. Except as authorized in s. 5.655, there shall be a separate ballot for members of the board of park commissioners of any county park district. Arrangement of the names on the ballot shall be determined by the county park district clerk in the manner provided under s. 5.60 (1) (b). The ballot shall be entitled "Official Primary Ballot for Member of the Board of Park Commissioners of the County Park District."

SB556, s. 3 Section 3. 5.58 (3) of the statutes is amended to read:

SB556,5,4 5.58 (3) Names on spring ballot. Only 2 candidates for state superintendent, for any judicial office, or for any elected seat on a metropolitan sewerage commission or town sanitary district commission,; in counties having a population of 500,000 or more only 2 candidates for member of the board of supervisors within each district,; in counties having a population of less than 500,000 only 2 candidates for each member of the county board of supervisors from each district or numbered seat or only 4 candidates for each 2 members of the county board of supervisors from each district whenever 2 supervisors are elected to unnumbered seats from the same district,; in 1st class cities only 2 candidates for any at-large seat and only 2 candidates from any election district to be elected to the board of school directors,; in school districts electing school board members to numbered seats, or pursuant to an apportionment plan or district representation plan, only 2 school board candidates for each numbered seat or within each district, ; in a county park district, twice as many candidates as are to be elected members of the board of park commissioners from each apportioned area; and twice as many candidates as are to be elected members of other school boards or other elective officers receiving the highest number of votes at the primary shall be nominees for the office at the spring election. Only their names shall appear on the official spring ballot.

SB556, s. 4 Section 4. 5.60 (6u) of the statutes is created to read:

SB556,5,12 5.60 (6u) Board of park commissioners of county park district. Except as authorized in s. 5.655, a separate ballot shall list the names of all candidates for member of the board of park commissioners of any county park district. Arrangement of the names on the ballot shall be determined by the county park district clerk in the manner provided under sub. (1) (b). The ballot shall be entitled "Official Ballot for Member of the Board of Park Commissioners of the County Park District."

SB556, s. 5 Section 5. 5.68 (2) of the statutes is amended to read:

SB556,5,25 5.68 (2) Except as otherwise expressly provided, all costs for ballots, supplies, notices, and any other materials necessary in preparing or conducting any election shall be paid for by the county or municipality whose clerk or board of election commissioners is responsible for providing them. If a ballot is prepared for a school, technical college, sewerage or, sanitary , or county park district, the district shall pay for the cost of the ballot. If no other level of government is involved in a school, technical college, sewerage or, sanitary , or county park district election, the district shall pay for all costs of the ballots, supplies, notices, and other materials. If ballots, supplies, notices, or other materials are used for elections within more than one unit of local government, the costs shall be proportionately divided between the units of local government involved in the election. In a 1st class city, all costs otherwise attributable to a school district shall be paid by the city.

SB556, s. 6 Section 6. 5.68 (3) of the statutes is amended to read:

SB556,6,9 5.68 (3) If voting machines are used or if an electronic voting system is used in which all candidates and referenda appear on the same ballot, the ballots for all national, state and county offices and for county and state referenda shall be prepared and paid for by the county wherein they are used. If the voting machine or electronic voting system ballot includes a municipal or a school, technical college, sewerage, county park, or sanitary district ballot, the cost of that portion of the ballot shall be reimbursed to the county or paid for by the municipality or district, except as provided in a 1st class city school district under sub. (2).

SB556, s. 7 Section 7. 7.51 (3) (b) of the statutes is amended to read:

SB556,6,16 7.51 (3) (b) For ballots which relate only to municipal or, school district, or county park district offices or referenda, the inspectors, in lieu of par. (a), after counting the ballots shall return them to the proper ballot boxes, lock the boxes, paste paper over the slots, sign their names to the paper, and deliver them and the keys therefor to the municipal or, school district, or county park district clerk. The clerk shall retain the ballots until destruction is authorized under s. 7.23.

SB556, s. 8 Section 8. 7.51 (3) (d) of the statutes is amended to read:

SB556,6,23 7.51 (3) (d) All absentee certificate envelopes which have been opened shall be returned by the inspectors to the municipal clerk in a securely sealed carrier envelope which is clearly marked "used absentee certificate envelopes". The envelopes shall be signed by the chief inspector and 2 other inspectors. Except when the ballots are used in a municipal or, school district, or county park district election only, the municipal clerk shall transmit the used envelopes to the county clerk.

SB556, s. 9 Section 9. 7.51 (4) (b) of the statutes is amended to read:

SB556,7,5 7.51 (4) (b) The chief inspector, or one of the inspectors appointed by him or her, immediately after the votes are tabulated or counted at each election, shall report the returns of the election to the municipal clerk or , to the school district clerk for school district elections, except in 1st class cities, or to the county park district clerk for county park district elections. The clerk shall then make the returns public.

SB556, s. 10 Section 10. 7.51 (5) (a) of the statutes, as affected by 2003 Wisconsin Act .... (Assembly Bill 600), is amended to read:

SB556,7,24 7.51 (5) (a) The inspectors shall make full and accurate return of the votes cast for each candidate and proposition on tally sheet forms provided by the municipal clerk for that purpose. Each tally sheet shall record the returns for each office or referendum by ward, unless combined returns are authorized in accordance with s. 5.15 (6) (b) in which case the tally sheet shall record the returns for each group of combined wards. After recording the votes, the inspectors shall seal in a carrier envelope outside the ballot bag or container one inspectors' statement under sub. (4) (a), one tally sheet, and one poll list for delivery to the county clerk, unless the election relates only to municipal or, school district, or county park district offices or referenda. The inspectors shall also similarly seal one inspectors' statement, one tally sheet, and one poll list for delivery to the municipal clerk. For school district elections, except in 1st class cities, the inspectors shall similarly seal one inspectors' statement, one tally sheet, and one poll list for delivery to the school district clerk. For county park district elections, the inspectors shall similarly seal one inspectors' statement, one tally sheet, and one poll list for delivery to the county park district clerk. The inspectors shall immediately deliver all ballots, statements, tally sheets, lists, and envelopes to the municipal clerk.

SB556, s. 11 Section 11. 7.51 (5) (b) of the statutes is amended to read:

SB556,8,9 7.51 (5) (b) The municipal clerk shall arrange for delivery of all ballots, statements, tally sheets, lists, and envelopes relating to a school district or county park district election to the school district or county park district clerk, respectively. The municipal clerk shall deliver the ballots, statements, tally sheets, lists, and envelopes for his or her municipality relating to any county, technical college district, state, or national election to the county clerk by 2 p.m. on the day following each such election. The person delivering the returns shall be paid out of the municipal treasury. Each clerk shall retain ballots, statements, tally sheets, or envelopes received by the clerk until destruction is authorized under s. 7.23 (1).

SB556, s. 12 Section 12. 7.53 (3m) of the statutes is created to read:

SB556,8,25 7.53 (3m) County park district elections. The county park district clerk shall appoint 2 qualified electors of the district prior to the date of the election being canvassed, who shall, with the clerk, constitute the county park district board of canvassers. The clerk shall appoint a member to fill any temporary vacancy on the board of canvassers. The canvass shall begin as soon as possible after receipt of the returns and shall continue, without adjournment, until completed. The board of canvassers may return defective returns to the municipal board of canvassers in the manner provided in s. 7.60 (3). The board of canvassers shall prepare a written statement showing the numbers of votes cast for each person for each office and shall prepare a determination showing the names of the persons who are elected to the board of park commissioners. Following each primary election, the board of canvassers shall prepare a statement certifying the names of the persons who have won nomination to the board of park commissioners. Each statement and determination shall be attested by each of the canvassers. The board of canvassers shall file each statement and determination in the county park district office.

SB556, s. 13 Section 13. 8.10 (6) (e) of the statutes is created to read:

SB556,9,3 8.10 (6) (e) For members of the board of park commissioners of a county park district, with the county park district clerk.

SB556, s. 14 Section 14. 8.11 (2f) of the statutes is created to read:

SB556,9,8 8.11 (2f) Board of park commissioners of county park district. A primary shall be held in a county park district whenever there are more than twice the number of candidates to be elected members of the board of park commissioners from any apportioned area.