SB77-SSA1,918,824
66.058
(3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to
the principal
25dwelling on a parcel of taxable property
of an owner shall apply to the estimated fair
1market value of a mobile home
that is the principal dwelling of the owner. The owner
2of the mobile home shall file a claim for the credit with the treasurer of the
3municipality in which the property is located no later than January 31. To obtain the
4credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile
5home is the owner's principal dwelling, as defined in s. 79.10 (1) (f). The treasurer
6shall reduce the owner's parking permit fee by the amount of any allowable credit.
7The treasurer shall furnish notice of all
claims
amounts for credits
filed under this
8subdivision to the department of revenue as provided under s. 79.10 (1m).
SB77-SSA1, s. 2201
9Section
2201. 66.119 (1) (b) 7. c. of the statutes is amended to read:
SB77-SSA1,918,1710
66.119
(1) (b) 7. c. That if the alleged violator makes a cash deposit and does
11not appear in court, he or she either will be deemed to have tendered a plea of no
12contest and submitted to a forfeiture, a penalty assessment imposed by s. 165.87, a
13jail assessment imposed by s. 302.46 (1)
, a crime laboratories and drug law
14enforcement assessment imposed by s. 165.755 and any applicable domestic abuse
15assessment imposed by s. 973.055 (1) not to exceed the amount of the deposit or will
16be summoned into court to answer the complaint if the court does not accept the plea
17of no contest.
SB77-SSA1, s. 2202
18Section
2202. 66.119 (1) (b) 7. d. of the statutes is amended to read:
SB77-SSA1,919,219
66.119
(1) (b) 7. d. That if the alleged violator does not make a cash deposit and
20does not appear in court at the time specified, the court may issue a summons or a
21warrant for the defendant's arrest or consider the nonappearance to be a plea of no
22contest and enter judgment under sub. (3) (d), or the municipality may commence an
23action against the alleged violator to collect the forfeiture, the penalty assessment
24imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1)
, the crime
1laboratories and drug law enforcement assessment imposed by s. 165.755 and any
2applicable domestic abuse assessment imposed by s. 973.055 (1).
SB77-SSA1,919,114
66.119
(1) (c) An ordinance adopted under par. (a) shall contain a schedule of
5cash deposits that are to be required for the various ordinance violations, and for the
6penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46
7(1)
, the crime laboratories and drug law enforcement assessment imposed by s.
8165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1), for
9which a citation may be issued. The ordinance shall also specify the court, clerk of
10court or other official to whom cash deposits are to be made and shall require that
11receipts be given for cash deposits.
SB77-SSA1,919,2013
66.119
(3) (a) The person named as the alleged violator in a citation may appear
14in court at the time specified in the citation or may mail or deliver personally a cash
15deposit in the amount, within the time and to the court, clerk of court or other official
16specified in the citation. If a person makes a cash deposit, the person may
17nevertheless appear in court at the time specified in the citation, provided that the
18cash deposit may be retained for application against any forfeiture, restitution,
19penalty assessment, jail assessment
, crime laboratories and drug law enforcement
20assessment or domestic abuse assessment that may be imposed.
SB77-SSA1,920,722
66.119
(3) (b) If a person appears in court in response to a citation, the citation
23may be used as the initial pleading, unless the court directs that a formal complaint
24be made, and the appearance confers personal jurisdiction over the person. The
25person may plead guilty, no contest or not guilty. If the person pleads guilty or no
1contest, the court shall accept the plea, enter a judgment of guilty and impose a
2forfeiture, the penalty assessment imposed by s. 165.87, the jail assessment imposed
3by s. 302.46 (1)
, the crime laboratories and drug law enforcement assessment
4imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s.
5973.055 (1). If the court finds that the violation meets the conditions in s. 800.093
6(1), the court may order restitution under s. 800.093. A plea of not guilty shall put
7all matters in the case at issue, and the matter shall be set for trial.
SB77-SSA1,921,109
66.119
(3) (c) If the alleged violator makes a cash deposit and fails to appear
10in court, the citation may serve as the initial pleading and the violator shall be
11considered to have tendered a plea of no contest and submitted to a forfeiture, the
12penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46
13(1)
, the crime laboratories and drug law enforcement assessment imposed by s.
14165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1) not
15exceeding the amount of the deposit. The court may either accept the plea of no
16contest and enter judgment accordingly or reject the plea. If the court finds the
17violation meets the conditions in s. 800.093 (1), the court may summon the alleged
18violator into court to determine if restitution shall be ordered under s. 800.093. If
19the court accepts the plea of no contest, the defendant may move within 10 days after
20the date set for the appearance to withdraw the plea of no contest, open the judgment
21and enter a plea of not guilty if the defendant shows to the satisfaction of the court
22that the failure to appear was due to mistake, inadvertence, surprise or excusable
23neglect. If the plea of no contest is accepted and not subsequently changed to a plea
24of not guilty, no costs or fees may be taxed against the violator, but a penalty
25assessment, a jail assessment
, a crime laboratories and drug law enforcement
1assessment and, if applicable, a domestic abuse assessment shall be assessed. If the
2court rejects the plea of no contest, an action for collection of the forfeiture, penalty
3assessment, jail assessment
, crime laboratories and drug law enforcement
4assessment and any applicable domestic abuse assessment may be commenced. A
5city, village, town sanitary district or public inland lake protection and rehabilitation
6district may commence action under s. 66.12 (1) and a county or town may commence
7action under s. 778.10. The citation may be used as the complaint in the action for
8the collection of the forfeiture, penalty assessment, jail assessment
, crime
9laboratories and drug law enforcement assessment and any applicable domestic
10abuse assessment.
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.