SB77-SSA1,922,912
66.119
(3) (d) If the alleged violator does not make a cash deposit and fails to
13appear in court at the time specified in the citation, the court may issue a summons
14or warrant for the defendant's arrest or consider the nonappearance to be a plea of
15no contest and enter judgment accordingly if service was completed as provided
16under par. (e) or the county, town, city, village, town sanitary district or public inland
17lake protection and rehabilitation district may commence an action for collection of
18the forfeiture, penalty assessment
and, jail assessment
and crime laboratories and
19drug law enforcement assessment and any applicable domestic abuse assessment.
20A city, village, town sanitary district or public inland lake protection and
21rehabilitation district may commence action under s. 66.12 (1) and a county or town
22may commence action under s. 778.10. The citation may be used as the complaint
23in the action for the collection of the forfeiture, penalty assessment
and, jail
24assessment
and crime laboratories and drug law enforcement assessment and any
25applicable domestic abuse assessment. If the court considers the nonappearance to
1be a plea of no contest and enters judgment accordingly, the court shall promptly mail
2a copy or notice of the judgment to the defendant. The judgment shall allow the
3defendant not less than 20 days from the date of the judgment to pay any forfeiture,
4penalty assessment
and, jail assessment
and crime laboratories and drug law
5enforcement assessment and any applicable domestic abuse assessment imposed.
6If the defendant moves to open the judgment within 6 months after the court
7appearance date fixed in the citation, and shows to the satisfaction of the court that
8the failure to appear was due to mistake, inadvertence, surprise or excusable neglect,
9the court shall reopen the judgment, accept a not guilty plea and set a trial date.
SB77-SSA1,923,1411
66.12
(1) (b) Local ordinances, except as provided in this paragraph or ss.
12345.20 to 345.53, may contain a provision for stipulation of guilt or no contest of any
13or all violations under those ordinances, and may designate the manner in which the
14stipulation is to be made and fix the penalty to be paid. When a person charged with
15a violation for which stipulation of guilt or no contest is authorized makes a timely
16stipulation and pays the required penalty and pays the penalty assessment imposed
17by s. 165.87, the jail assessment imposed by s. 302.46 (1)
, the crime laboratories and
18drug law enforcement assessment imposed by s. 165.755 and any applicable
19domestic abuse assessment imposed by s. 973.055 (1) to the designated official, the
20person need not appear in court and no witness fees or other additional costs may be
21taxed unless the local ordinance so provides. A court appearance is required for a
22violation of a local ordinance in conformity with s. 346.63 (1). The official receiving
23the penalties shall remit all moneys collected to the treasurer of the city, village, town
24sanitary district or public inland lake protection and rehabilitation district in whose
25behalf the sum was paid, except that all jail assessments shall be remitted to the
1county treasurer, within 20 days after its receipt by him or her; and in case of any
2failure in the payment, the treasurer may collect the payment of the officer by action,
3in the name of the office, and upon the official bond of the officer, with interest at the
4rate of 12% per year from the time when it should have been paid. In the case of the
5penalty assessment imposed by s. 165.87,
the crime laboratories and drug law
6enforcement assessment imposed by s. 165.755, the driver improvement surcharge
7imposed by s. 346.655 (1) and any applicable domestic abuse assessment imposed by
8s. 973.055 (1), the treasurer of the city, village, town sanitary district or public inland
9lake protection and rehabilitation district shall remit to the state treasurer the sum
10required by law to be paid on the actions so entered during the preceding month on
11or before the first day of the next succeeding month. The governing body of the city,
12village, town sanitary district or public inland lake protection and rehabilitation
13district shall by ordinance designate the official to receive the penalties and the
14terms under which the official shall qualify.
SB77-SSA1,923,22
1766.184 Self-insured health plans. If a city, including a 1st class city, or a
18village provides health care benefits under its home rule power, or if a town provides
19health care benefits, to its officers and employes on a self-insured basis, the
20self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2),
21632.745 (2), (3) and (5) (a) 2. and (b) 2., 632.747 (3), 632.87 (4) and (5), 632.895 (9)
and
22(10) to (12), 632.896, 767.25 (4m) (d) and 767.51 (3m) (d).
SB77-SSA1,924,724
66.30
(6) (g) At least 30 days prior to entering into a contract under this
25subsection or a modification or extension of the contract, the school boards of the
1districts involved or their designated agent shall file the proposed agreement with
2the
department of education state superintendent of public instruction to enable the
3department state superintendent or state superintendent's designee to assist and
4advise the school boards involved in regard to the applicable recognized accounting
5procedure for the administration of the school aid programs. The
department of
6education state superintendent shall review the terms of the proposed contract to
7ensure that each participating district's interests are protected.
SB77-SSA1,924,9
966.307 Premier resort areas. (1) Definitions. In this section:
SB77-SSA1,924,1410
(a) "Infrastructure expenses" means the costs of purchasing, constructing or
11improving parking lots; access ways; transportation facilities, including roads and
12bridges; sewer and water facilities; parks, boat ramps, beaches and other
13recreational facilities; fire fighting equipment; police vehicles; ambulances; and
14other equipment or materials dedicated to public safety or public works.
SB77-SSA1,924,1515
(b) "Political subdivision" means a city, village, town or county.
SB77-SSA1,924,1716
(c) "Premier resort area" means a political subdivision whose governing body
17enacts an ordinance or adopts a resolution under sub. (2) (a).
SB77-SSA1,924,2018
(d) "Tourism-related retailers" means retailers classified in the standard
19industrial classification manual, 1987 edition, published by the U.S. office of
20management and budget under the following industry numbers:
SB77-SSA1,924,2121
1. 5331 — Variety stores.
SB77-SSA1,924,2222
2. 5399 — Miscellaneous general merchandise stores.
SB77-SSA1,924,2323
3. 5441 — Candy, nut and confectionary stores.
SB77-SSA1,924,2424
4. 5451 — Dairy product stores.
SB77-SSA1,924,2525
5. 5461 — Retail bakeries.
SB77-SSA1,925,1
16. 5541 — Gasoline service stations.
SB77-SSA1,925,22
7. 5812 — Eating places.
SB77-SSA1,925,33
8. 5813 — Drinking places.
SB77-SSA1,925,44
9. 5912 — Drug stores and proprietary stores.
SB77-SSA1,925,55
10. 5921 — Liquor stores.
SB77-SSA1,925,66
11. 5941 — Sporting goods stores and bicycle shops.
SB77-SSA1,925,77
12. 5946 — Camera and photographic supply stores.
SB77-SSA1,925,88
13. 5947 — Gift, novelty and souvenir shops.
SB77-SSA1,925,99
14. 7011 — Hotels and motels.
SB77-SSA1,925,1010
15. 7032 — Sporting and recreational camps.
SB77-SSA1,925,1111
16. 7033 — Recreational vehicle parks and campsites.
SB77-SSA1,925,1212
17. 7948 — Racing, including track operation.
SB77-SSA1,925,1313
18. 7992 — Public golf courses.
SB77-SSA1,925,1414
19. 7993 — Coin-operated amusement devices.
SB77-SSA1,925,1515
20. 7996 — Amusement parks.
SB77-SSA1,925,1616
21. 7999 — Amusement and recreational services, not elsewhere classified.
SB77-SSA1,925,22
17(2) Premier resort area creation. (a) The governing body of a political
18subdivision, by a two-thirds vote of the members of the governing body who are
19present when the vote is taken, may enact an ordinance or adopt a resolution
20declaring itself to be a premier resort area if at least 40% of the equalized assessed
21value of the taxable property within such political subdivision is used by
22tourism-related retailers.
SB77-SSA1,925,2423
(b) A political subdivision that is a premier resort area may impose the tax
24under s. 77.994.
SB77-SSA1,926,4
1(c) If 2 or more contiguous political subdivisions that are premier resort areas
2each impose the tax under s. 77.994, they may enter into a contract under s. 66.30
3to cooperate in paying for infrastructure expenses, in addition to any other authority
4they have to act under s. 66.30.
SB77-SSA1,926,75
(d) The proceeds from a tax that is imposed under s. 77.994 and this subsection
6may be used only to pay for infrastructure expenses within the jurisdiction of a
7premier resort area.
SB77-SSA1,926,11
8(3) Jurisdiction. The jurisdiction of a premier resort area is coterminous with
9the boundaries of a political subdivision whose governing body enacts an ordinance
10or adopts a resolution under sub. (2) (a) or with the boundaries of 2 or more political
11subdivisions that enter into a contract under sub. (2) (c).
SB77-SSA1,926,17
1366.36 (title)
Municipal financing; clean water fund project program
14costs. (intro.) Subject to the terms and conditions of its financial assistance
15agreement, a municipality may repay financial assistance costs received
from under 16the clean water fund
program under ss. 281.58 and 281.59 by any lawful method,
17including any one of the following methods or any combination thereof:
SB77-SSA1,926,2019
66.46
(3) (a)
Create Subject to sub. (3m), create tax incremental districts and
20to define the boundaries of such districts;
SB77-SSA1,927,222
66.46
(3m) Limits on tax incremental district boundaries. (a) Except as
23provided in par. (b), no city or planning commission may include within the boundary
24of a tax incremental district territory that has not been part of the city for at least
110 years before the date on which the city or planning commission includes the
2territory within the district's boundary.
SB77-SSA1,927,53
(b) Paragraph (a) does not apply if the city or planning commission receives
4written permission to include territory that is described under par. (a) from the town
5board of the town in which the territory was located before it became part of the city.
SB77-SSA1,927,157
66.46
(4) (h) 2. Not more than once during the 7 years after the tax incremental
8district is created,
and subject to sub. (3m), the planning commission may adopt an
9amendment to a project plan under subd. 1. to modify the district's boundaries by
10adding territory to the district that is contiguous to the district and that is served by
11public works or improvements that were created as part of the district's project plan.
12Expenditures for project costs that are incurred because of an amendment to a
13project plan to which this subdivision applies may be made for not more than 3 years
14after the date on which the local legislative body adopts a resolution amending the
15project plan.
SB77-SSA1,927,2317
66.46
(6) (am) 1. For a tax incremental district that is created after September
1830, 1995, no expenditure may be made later than 7 years after the tax incremental
19district is created, and for a tax incremental district that is created before October
201, 1995, no expenditure may be made later than 10 years after the tax incremental
21district is created
, except that, for a tax incremental district that is created before
22October 1, 1995, and which receives tax increments under par. (d), no expenditure
23may be made later than 12 years after the tax incremental district is created.
SB77-SSA1,928,20
166.46
(6) (c) Except for tax increments allocated under par. (d)
, (dm) or (e), all
2tax increments received with respect to a tax incremental district shall, upon receipt
3by the city treasurer, be deposited into a special fund for that district. The city
4treasurer may deposit additional moneys into such fund pursuant to an
5appropriation by the common council. No moneys may be paid out of such fund
6except to pay project costs with respect to that district, to reimburse the city for such
7payments, to pay project costs of a district under par. (d)
, (dm) or (e) or to satisfy
8claims of holders of bonds or notes issued with respect to such district. Subject to par.
9(d)
, (dm) or (e), moneys paid out of the fund to pay project costs with respect to a
10district may be paid out before or after the district is terminated under sub. (7).
11Subject to any agreement with bondholders, moneys in the fund may be temporarily
12invested in the same manner as other city funds if any investment earnings are
13applied to reduce project costs. After all project costs and all bonds and notes with
14respect to the district have been paid or the payment thereof provided for, subject to
15any agreement with bondholders, if there remain in the fund any moneys that are
16not allocated under par. (d)
, (dm) or (e), they shall be paid over to the treasurer of each
17county, school district or other tax levying municipality or to the general fund of the
18city in the amounts that belong to each respectively, having due regard for that
19portion of the moneys, if any, that represents tax increments not allocated to the city
20and that portion, if any, that represents voluntary deposits of the city into the fund.
SB77-SSA1,929,322
66.46
(6) (d) 2m. No tax increments may be allocated under this paragraph
23later than
20 30 years after the last expenditure identified in the project plan of the
24tax incremental district, the positive tax increments of which are to be allocated, is
25made if the district is created before October 1, 1995, except that in no case may the
1total number of years during which expenditures are made under par. (am) 1. plus
2the total number of years during which tax increments are allocated under this
3paragraph exceed
27 37 years.
SB77-SSA1,929,65
66.46
(6) (d) 4. This paragraph does not apply after
January August 1,
2002 62016.
SB77-SSA1,929,168
66.46
(6) (dm) 1. After the date on which a tax incremental district pays off the
9aggregate of all of its project costs under its project plan, but not later than the date
10on which a tax incremental district terminates under sub. (7) (am), a planning
11commission may amend under sub. (4) (h) 1. the project plan of such a tax
12incremental district to allocate positive tax increments generated by that tax
13incremental district to another tax incremental district created by that planning
14commission in which soil affected by environmental pollution exists to the extent
15that development has not been able to proceed according to the project plan because
16of the environmental pollution.
SB77-SSA1,929,2017
2. Except as provided in subd. 2m., no tax increments may be allocated under
18this paragraph later than 16 years after the last expenditure identified in the project
19plan of the tax incremental district, the positive tax increments of which are to be
20allocated, is made.
SB77-SSA1,930,221
2m. No tax increments may be allocated under this paragraph later than 20
22years after the last expenditure identified in the project plan of the tax incremental
23district, the positive tax increments of which are to be allocated, is made if the district
24is created before October 1, 1995, except that in no case may the total number of years
25during which expenditures are made under par. (am) 1. plus the total number of
1years during which tax increments are allocated under this paragraph exceed 27
2years.
SB77-SSA1,930,53
3. This paragraph applies only in a city with a population of at least 10,000 that
4was incorporated in 1950 and that is in a county with a population of more than
5500,000 which is adjacent to one of the Great Lakes.
SB77-SSA1,930,66
4. This paragraph does not apply after January 1, 2002.
SB77-SSA1,930,148
66.46
(7) (a) That time when the city has received aggregate tax increments
9with respect to such district in an amount equal to the aggregate of all project costs
10under the project plan and any amendments to the project plan for such district,
11except that this paragraph does not apply to a district whose positive tax increments
12have been allocated under sub. (6) (d)
, (dm) or (e) until the district to which the
13allocation is made has paid off the aggregate of all of its project costs under its project
14plan.
SB77-SSA1,930,17
1666.462 Environmental remediation tax incremental financing. (1) 17Definitions. In this section:
SB77-SSA1,930,2118
(a) "Chief executive officer" means the mayor or city manager of a city, the
19village president of a village, the town board chairperson of a town or the county
20executive of a county or, if the county does not have a county executive, the
21chairperson of the county board of supervisors.
SB77-SSA1,930,2222
(b) "Department" means the department of revenue.
SB77-SSA1,931,723
(c) "Eligible costs" means capital costs, financing costs and administrative and
24professional service costs for the investigation, removal, containment or monitoring
25of, or the restoration of soil or groundwater affected by, environmental pollution,
1including monitoring costs incurred within 2 years after the date on which the
2department of natural resources certifies that environmental pollution on the
3property has been remediated, except that for any parcel of land "eligible costs" shall
4be reduced by any amounts received from persons responsible for the discharge, as
5defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs
6of remediating environmental pollution on the property and the amount of net gain
7from the sale of the property by the political subdivision.
SB77-SSA1,931,108
(d) "Environmental pollution" has the meaning given in s. 292.01 (4), except
9that "environmental pollution" does not include any damage caused by runoff from
10land under agricultural use.
SB77-SSA1,931,1811
(e) "Environmental remediation tax increment" means that amount obtained
12by multiplying the total city, county, school and other local general property taxes
13levied on a parcel of real property that is certified under this section in a year by a
14fraction having as a numerator the environmental remediation value increment for
15that year for that parcel and as a denominator that year's equalized value of that
16parcel. In any year, an environmental remediation tax increment is "positive" if the
17environmental remediation value increment is positive; it is "negative" if the
18environmental remediation value increment is negative.
SB77-SSA1,931,2419
(f) "Environmental remediation tax incremental base" means the aggregate
20value, as equalized by the department, of a parcel of real property that is certified
21under this section as of the January 1 preceding the date on which the department
22of natural resources issues a certificate certifying that environmental pollution on
23the property has been remediated in accordance with rules promulgated by the
24department of natural resources.
SB77-SSA1,932,7
1(g) "Environmental remediation value increment" means the equalized value
2of a parcel of real property that is certified under this section minus the
3environmental remediation tax incremental base. In any year, the environmental
4remediation value increment is "positive" if the environmental remediation tax
5incremental base of the parcel of property is less than the aggregate value of the
6parcel of property as equalized by the department; it is "negative" if that base exceeds
7that aggregate value.
SB77-SSA1,932,88
(h) "Hazardous substance" has the meaning given in s. 292.01 (5).
SB77-SSA1,932,129
(i) "Period of certification" means a period of not more than 16 years beginning
10after the department certifies the environmental remediation tax incremental base
11of a parcel of property under sub. (4) or a period before all eligible costs have been
12paid, whichever occurs first.
SB77-SSA1,932,1313
(j) "Political subdivision" means a city, village, town or county.
SB77-SSA1,932,1414
(k) "Taxable property" means all real and personal taxable property.
SB77-SSA1,932,24
15(2) Use of environmental remediation tax increments. A political subdivision
16that develops, and whose governing body approves, a written proposal to remediate
17environmental pollution on property owned by the political subdivision may use an
18environmental remediation tax increment to pay the eligible costs of remediating
19environmental pollution on property that is not part of a tax incremental district
20created under s. 66.46 and that is owned by the political subdivision at the time of
21the remediation and then transferred to another person after the property is
22remediated, as provided in this section. No political subdivision may submit an
23application to the department under sub. (4) until the joint review board approves
24the political subdivision's written proposal under sub. (3).
SB77-SSA1,933,18
1(3) Joint review board. (a) Any political subdivision that seeks to use an
2environmental remediation tax increment under sub. (2) shall convene a joint review
3board to review the proposal. The board shall consist of one representative chosen
4by the school district that has power to levy taxes on the property that is remediated,
5one representative chosen by the technical college district that has power to levy
6taxes on the property, one representative chosen by the county that has power to levy
7taxes on the property that is remediated, one representative chosen by the political
8subdivision and one public member. If more than one school district, more than one
9technical college district or more than one county has the power to levy taxes on the
10property that is remediated, the unit in which is located property that has the
11greatest value shall choose that representative to the board. The public member and
12the board's chairperson shall be selected by a majority of the other board members
13at the board's first meeting. All board members shall be appointed and the first board
14meeting held within 14 days after the political subdivision's governing body approves
15the written proposal under sub. (2). Additional meetings of the board shall be held
16upon the call of any member. The political subdivision that seeks to act under sub.
17(2) shall provide administrative support for the board. By majority vote, the board
18may disband following approval or rejection of the proposal.
SB77-SSA1,933,2119
(b) 1. The board shall review the written proposal and the statement described
20under sub. (4) (a). As part of its deliberations the board may hold additional hearings
21on the proposal.
SB77-SSA1,933,2422
2. No written application may be submitted under sub. (4) unless the board
23approves the written proposal under sub. (2) by a majority vote not less than 10 days
24nor more than 30 days after receiving the proposal.
SB77-SSA1,934,2
13. The board shall submit its decision to the political subdivision no later than
27 days after the board acts on and reviews the written proposal.
SB77-SSA1,934,43
(c) 1. The board shall base its decision to approve or deny a proposal on the
4following criteria:
SB77-SSA1,934,65
a. Whether the development expected in the remediated property would occur
6without the use of environmental remediation tax incremental financing.
SB77-SSA1,934,97
b. Whether the economic benefits of the remediated property, as measured by
8increased employment, business and personal income and property value, are
9insufficient to compensate for the cost of the improvements.
SB77-SSA1,934,1210
c. Whether the benefits of the proposal outweigh the anticipated
11environmental remediation tax increments to be paid by the owners of property in
12the overlying taxing districts.
SB77-SSA1,934,1413
2. The board shall issue a written explanation describing why any proposal it
14rejects fails to meet one or more of the criteria specified in subd. 1.
SB77-SSA1,934,1815
(d) If a joint review board convened by a city or village under s. 66.46 (4m) is
16in existence when a city or village seeks to act under this section, the city or village
17may require the joint review board convened under s. 66.46 (4m) to exercise the
18functions of a joint review board that could be convened under this subsection.
SB77-SSA1,934,24
19(4) Certification. Upon written application to the department of revenue by
20the clerk of a political subdivision on or before April 1 of the year following the year
21in which the certification described in par. (a) is received from the department of
22natural resources, the department of revenue shall certify to the clerk of the political
23subdivision the environmental remediation tax incremental base of a parcel of real
24property if all of the following apply: