AB100, s. 2187 9Section 2187. 66.02 of the statutes is amended to read:
AB100,954,6 1066.02 Consolidation. Subject to s. 66.023 (7), any town, village or city may
11be consolidated with a contiguous town, village or city, by ordinance, passed by a
12two-thirds vote of all the members of each board or council, fixing the terms of the
13consolidation and ratified by the electors at a referendum held in each municipality.
14The ballots shall bear the words, "for consolidation", and "against consolidation", and
15if a majority of the votes cast thereon in each municipality are for consolidation, the
16ordinances shall then be in effect and have the force of a contract. The ordinance and
17the result of the referendum shall be certified as provided in s. 66.018 (5); if a town
18the certification shall be preserved as provided in ss. 60.03 and 66.018 (5),
19respectively. Consolidation shall not affect the preexisting rights or liabilities of any
20municipality and actions thereon may be commenced or completed as though no
21consolidation had been effected. Any consolidation ordinance proposing the
22consolidation of a town and another municipality shall, within 10 days after its
23adoption and prior to its submission to the voters for ratification at a referendum, be
24submitted to the circuit court and the department of commerce administration for
25a determination whether such proposed consolidation is in the public interest. The

1circuit court shall determine whether the proposed ordinance meets the formal
2requirements of this section and shall then refer the matter to the department of
3commerce administration, which shall find as prescribed in s. 66.014 whether the
4proposed consolidation is in the public interest in accordance with the standards in
5s. 66.016. The department's findings shall have the same status as incorporation
6findings under ss. 66.014 to 66.019.
AB100, s. 2188 7Section 2188. 66.021 (7) (a) of the statutes is amended to read:
AB100,954,228 66.021 (7) (a) An ordinance for the annexation of the territory described in the
9annexation petition may be enacted by a two-thirds vote of the elected members of
10the governing body not less than 20 days after the publication of the notice of
11intention to circulate the petition and not later than 120 days after the date of filing
12with the city or village clerk of the petition for annexation or of the referendum
13election if favorable to the annexation. If the annexation is subject to sub. (11) the
14governing body shall first review the reasons given by the department of commerce
15administration that the proposed annexation is against the public interest. Subject
16to s. 59.692 (7), such an ordinance may temporarily designate the classification of the
17annexed area for zoning purposes until the zoning ordinance is amended as
18prescribed in s. 62.23 (7) (d). Before introduction of an ordinance containing such
19temporary classification, the proposed classification shall be referred to and
20recommended by the plan commission. The authority to make such temporary
21classification shall not be effective when the county ordinance prevails during
22litigation as provided in s. 59.69 (7).
AB100, s. 2189 23Section 2189. 66.021 (8) (b) of the statutes is amended to read:
AB100,955,624 66.021 (8) (b) Within 10 days of receipt of the ordinance, certificate and plat,
25the secretary of state shall forward 2 copies of the ordinance, certificate and plat to

1the department of transportation, one copy to the department of administration, one
2copy to the department of revenue, one copy to the department of education public
3instruction
, one copy to the department of commerce, one copy to the department of
4natural resources, one copy to the department of agriculture, trade and consumer
5protection and 2 copies to the clerk of the municipality from which the territory was
6annexed.
AB100, s. 2190 7Section 2190. 66.021 (11) (a) of the statutes is amended to read:
AB100,955,208 66.021 (11) (a) Annexations within populous counties. No annexation
9proceeding within a county having a population of 50,000 or more shall be valid
10unless the person causing a notice of annexation to be published under sub. (3) shall
11within 5 days of the publication mail a copy of the notice, legal description and a scale
12map of the proposed annexation to the clerk of each municipality affected and the
13department of commerce administration. The department may within 20 days after
14receipt of the notice mail to the clerk of the town within which the territory lies and
15to the clerk of the proposed annexing village or city a notice that in its opinion the
16annexation is against the public interest. No later than 10 days after mailing the
17notice, the department shall advise the clerk of the town in which the territory is
18located and the clerk of the village or city to which the annexation is proposed of the
19reasons the annexation is against the public interest as defined in par. (c). The
20annexing municipality shall review the advice before final action is taken.
AB100, s. 2191 21Section 2191. 66.021 (11) (c) (intro.) of the statutes is amended to read:
AB100,955,2422 66.021 (11) (c) Definition of public interest. (intro.) For purposes of this
23subsection public interest is determined by the department of commerce
24administration after consideration of the following:
AB100, s. 2192 25Section 2192. 66.021 (12) of the statutes is amended to read:
AB100,956,13
166.021 (12) Unanimous approval. If a petition for direct annexation signed by
2all of the electors residing in the territory and the owners of all of the real property
3in the territory is filed with the city or village clerk, and with the town clerk of the
4town or towns in which the territory is located, together with a scale map and a legal
5description of the property to be annexed, an annexation ordinance for the
6annexation of the territory may be enacted by a two-thirds vote of the elected
7members of the governing body of the city or village without compliance with the
8notice requirements of sub. (3). In such annexations, subject to sub. (11), the person
9filing the petition with the city or village clerk and the town clerk shall, within 5 days
10of the filing, mail a copy of the scale map and a legal description of the territory to
11be annexed to the department of commerce administration and the governing body
12shall review the advice of the department, if any, before enacting the annexation
13ordinance.
AB100, s. 2193 14Section 2193. 66.021 (15) of the statutes is amended to read:
AB100,957,915 66.021 (15) Annexation of town islands. Upon its own motion, a city or village
16by a two-thirds vote of the entire membership of its governing body may enact an
17ordinance annexing territory which comprises a portion of a town or towns and which
18was completely surrounded by territory of the city or village on December 2, 1973.
19The ordinance shall include all surrounded town areas except those exempt by
20mutual agreement of all of the governing bodies involved. The annexation ordinance
21shall contain a legal description of the territory and the name of the town or towns
22from which the territory is detached. Upon enactment of the ordinance, the city or
23village clerk immediately shall file 6 certified copies of the ordinance in the office of
24the secretary of state, together with 6 copies of a scale map. The secretary of state
25shall forward 2 copies of the ordinance and scale map to the department of

1transportation, one copy to the department of natural resources, one copy to the
2department of revenue and one copy to the department of commerce administration.
3This subsection does not apply if the town island was created only by the annexation
4of a railroad right-of-way or drainage ditch. This subsection does not apply to land
5owned by a town government which has existing town government buildings located
6thereon. No town island may be annexed under this subsection if the island consists
7of over 65 acres or contains over 100 residents. After December 2, 1973, no city or
8village may, by annexation, create a town area which is completely surrounded by
9the city or village.
AB100, s. 2194 10Section 2194. 66.023 (1) (a) of the statutes is amended to read:
AB100,957,1211 66.023 (1) (a) "Department" means the department of commerce
12administration.
AB100, s. 2195 13Section 2195. 66.025 of the statutes is amended to read:
AB100,958,2 1466.025 Annexation of owned territory. In addition to other methods
15provided by law and subject to ss. 59.692 (7) and 66.023 (7), territory owned by and
16lying near but not necessarily contiguous to a village or city may be annexed to a
17village or city by ordinance enacted by the board of trustees of the village or the
18common council of the city, provided that in the case of noncontiguous territory the
19use of the territory by the city or village is not contrary to any town or county zoning
20regulation. The ordinance shall contain the exact description of the territory
21annexed and the names of the towns from which detached, and shall operate to
22attach the territory to the village or city upon the filing of 6 certified copies thereof
23in the office of the secretary of state, together with 6 copies of a plat showing the
24boundaries of the territory attached. Two copies of the ordinance and plat shall be
25forwarded by the secretary of state to the department of transportation, one copy to

1the department of natural resources, one copy to the department of revenue and one
2copy to the department of education public instruction.
AB100, s. 2196 3Section 2196. 66.03 (2c) (a) 2. of the statutes is amended to read:
AB100,958,134 66.03 (2c) (a) 2. The clerk of any school district to which territory is transferred,
5within 30 days of the effective date of the transfer, shall certify to the clerk of the
6municipality from which the territory was transferred a metes and bounds
7description of the land area involved. Upon receipt of the description the clerk of the
8municipality from which the territory was transferred shall certify to the
9department of revenue the latest assessed value of the real and personal property
10located within the transferred territory, file one copy of the certification with the
11school district clerk and one copy with the department of education public instruction
12and make such further reports as are needed by the department of revenue in the
13performance of duties required by law.
AB100, s. 2197 14Section 2197. 66.03 (3) (c) of the statutes is amended to read:
AB100,959,215 66.03 (3) (c) When as a result of any annexation whereby a school district is left
16without a school building, any moneys are received by such school district as a result
17of the division of assets and liabilities required by s. 66.03, which are derived from
18values that were capital assets, such moneys and interest thereon shall be held in
19trust by such school district and dispensed only for procuring new capital assets or
20remitted to an operating district as the remainder of the suspended district becomes
21a part of such operating district, and shall in no case be used to meet current
22operating expenditures. This shall include any funds in the hands of any district
23officers on July 1, 1953, resulting from such action previously taken under s. 66.03.
24The boards involved shall, as part of their duties in division of assets and liabilities
25in school districts, make a written report of the allocation of assets and liabilities to

1the department of education state superintendent of public instruction and any local
2superintendent of schools whose territory is involved in the division of assets.
AB100, s. 2198 3Section 2198. 66.03 (5) of the statutes is amended to read:
AB100,960,74 66.03 (5) Apportionment board. The boards or councils of the municipalities,
5or committees, thereof selected for that purpose, acting together, shall constitute an
6apportionment board. When any municipality is dissolved by reason of all of its
7territory being so transferred the board or council thereof existing at the time of such
8dissolution shall, for the purpose of this section, continue to exist as the governing
9body of such municipality until there has been an apportionment of assets by
10agreement of the interested municipalities or by an order of the circuit court. After
11an agreement for apportionment of assets has been entered into between the
12interested municipalities, or an order of the circuit court becomes final, a copy of such
13apportionment agreement, or of such order, certified to by the clerks of the interested
14municipalities, shall be filed with the department of revenue, the department of
15natural resources, the department of transportation, the department of education
16state superintendent of public instruction, the department of administration, and
17with any other department or agency of the state from which the town may be
18entitled by law to receive funds or certifications or orders relating to the distribution
19or disbursement of funds, with the county treasurer, with the treasurer of any
20municipality, or with any other entity from which payment would have become due
21if such dissolved municipality from which such territory was transferred had
22continued in existence. Subject to ss. 79.006 and 86.303 (4), thereafter payments
23from the shared revenue account made pursuant to ch. 79, payments of forest crop
24taxes under s. 77.05, of transportation aids under s. 20.395, of state aids for school
25purposes under ch. 121, payments for managed forest land under subch. VI of ch. 77

1and all payments due from a department or agency of the state, from a county, from
2a municipality, or from any other entity from which payments would have become
3due if such dissolved municipality from which such territory was transferred had
4continued in existence, shall be paid to the interested municipality as provided by
5such agreement for apportionment of assets or by any order of apportionment by the
6circuit court and such payments shall have the same force and effect as if made to
7the dissolved municipality from which such territory was transferred.
AB100, s. 2199 8Section 2199. 66.058 (3) (c) 1. c. of the statutes is amended to read:
AB100,960,129 66.058 (3) (c) 1. c. The value of each mobile home, determined under subd. 1.
10b., shall be multiplied by the general property gross tax rate, less any credit rate for
11the property tax relief credit credits under subch. II of ch. 79, established on the
12preceding year's assessment of general property.
AB100, s. 2200 13Section 2200. 66.058 (3) (c) 8. of the statutes is repealed.
AB100, s. 2201 14Section 2201. 66.119 (1) (b) 7. c. of the statutes is amended to read:
AB100,960,2115 66.119 (1) (b) 7. c. That if the alleged violator makes a cash deposit and does
16not appear in court, he or she either will be deemed to have tendered a plea of no
17contest and submitted to a forfeiture, a penalty assessment imposed by s. 165.87, a
18jail assessment imposed by s. 302.46 (1), a crime laboratories assessment imposed
19by s. 165.755
and any applicable domestic abuse assessment imposed by s. 973.055
20(1) not to exceed the amount of the deposit or will be summoned into court to answer
21the complaint if the court does not accept the plea of no contest.
AB100, s. 2202 22Section 2202. 66.119 (1) (b) 7. d. of the statutes is amended to read:
AB100,961,523 66.119 (1) (b) 7. d. That if the alleged violator does not make a cash deposit and
24does not appear in court at the time specified, the court may issue a summons or a
25warrant for the defendant's arrest or consider the nonappearance to be a plea of no

1contest and enter judgment under sub. (3) (d), or the municipality may commence an
2action against the alleged violator to collect the forfeiture, the penalty assessment
3imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1) , the crime
4laboratories assessment imposed by s. 165.755
and any applicable domestic abuse
5assessment imposed by s. 973.055 (1).
AB100, s. 2203 6Section 2203. 66.119 (1) (c) of the statutes is amended to read:
AB100,961,147 66.119 (1) (c) An ordinance adopted under par. (a) shall contain a schedule of
8cash deposits that are to be required for the various ordinance violations, and for the
9penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46
10(1), the crime laboratories assessment imposed by s. 165.755 and any applicable
11domestic abuse assessment imposed by s. 973.055 (1), for which a citation may be
12issued. The ordinance shall also specify the court, clerk of court or other official to
13whom cash deposits are to be made and shall require that receipts be given for cash
14deposits.
AB100, s. 2204 15Section 2204. 66.119 (3) (a) of the statutes is amended to read:
AB100,961,2316 66.119 (3) (a) The person named as the alleged violator in a citation may appear
17in court at the time specified in the citation or may mail or deliver personally a cash
18deposit in the amount, within the time and to the court, clerk of court or other official
19specified in the citation. If a person makes a cash deposit, the person may
20nevertheless appear in court at the time specified in the citation, provided that the
21cash deposit may be retained for application against any forfeiture, restitution,
22penalty assessment, jail assessment, crime laboratories assessment or domestic
23abuse assessment that may be imposed.
AB100, s. 2205 24Section 2205. 66.119 (3) (b) of the statutes is amended to read:
AB100,962,11
166.119 (3) (b) If a person appears in court in response to a citation, the citation
2may be used as the initial pleading, unless the court directs that a formal complaint
3be made, and the appearance confers personal jurisdiction over the person. The
4person may plead guilty, no contest or not guilty. If the person pleads guilty or no
5contest, the court shall accept the plea, enter a judgment of guilty and impose a
6forfeiture, the penalty assessment imposed by s. 165.87, the jail assessment imposed
7by s. 302.46 (1), the crime laboratories assessment imposed by s. 165.755 and any
8applicable domestic abuse assessment imposed by s. 973.055 (1). If the court finds
9that the violation meets the conditions in s. 800.093 (1), the court may order
10restitution under s. 800.093. A plea of not guilty shall put all matters in the case at
11issue, and the matter shall be set for trial.
AB100, s. 2206 12Section 2206. 66.119 (3) (c) of the statutes is amended to read:
AB100,963,1213 66.119 (3) (c) If the alleged violator makes a cash deposit and fails to appear
14in court, the citation may serve as the initial pleading and the violator shall be
15considered to have tendered a plea of no contest and submitted to a forfeiture, the
16penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46
17(1), the crime laboratories assessment imposed by s. 165.755 and any applicable
18domestic abuse assessment imposed by s. 973.055 (1) not exceeding the amount of
19the deposit. The court may either accept the plea of no contest and enter judgment
20accordingly or reject the plea. If the court finds the violation meets the conditions
21in s. 800.093 (1), the court may summon the alleged violator into court to determine
22if restitution shall be ordered under s. 800.093. If the court accepts the plea of no
23contest, the defendant may move within 10 days after the date set for the appearance
24to withdraw the plea of no contest, open the judgment and enter a plea of not guilty
25if the defendant shows to the satisfaction of the court that the failure to appear was

1due to mistake, inadvertence, surprise or excusable neglect. If the plea of no contest
2is accepted and not subsequently changed to a plea of not guilty, no costs or fees may
3be taxed against the violator, but a penalty assessment, a jail assessment, a crime
4laboratories assessment
and, if applicable, a domestic abuse assessment shall be
5assessed. If the court rejects the plea of no contest, an action for collection of the
6forfeiture, penalty assessment, jail assessment, crime laboratories assessment and
7any applicable domestic abuse assessment may be commenced. A city, village, town
8sanitary district or public inland lake protection and rehabilitation district may
9commence action under s. 66.12 (1) and a county or town may commence action under
10s. 778.10. The citation may be used as the complaint in the action for the collection
11of the forfeiture, penalty assessment, jail assessment, crime laboratories assessment
12and any applicable domestic abuse assessment.
AB100, s. 2207 13Section 2207. 66.119 (3) (d) of the statutes is amended to read:
AB100,964,1014 66.119 (3) (d) If the alleged violator does not make a cash deposit and fails to
15appear in court at the time specified in the citation, the court may issue a summons
16or warrant for the defendant's arrest or consider the nonappearance to be a plea of
17no contest and enter judgment accordingly if service was completed as provided
18under par. (e) or the county, town, city, village, town sanitary district or public inland
19lake protection and rehabilitation district may commence an action for collection of
20the forfeiture, penalty assessment and, jail assessment and crime laboratories
21assessment
and any applicable domestic abuse assessment. A city, village, town
22sanitary district or public inland lake protection and rehabilitation district may
23commence action under s. 66.12 (1) and a county or town may commence action under
24s. 778.10. The citation may be used as the complaint in the action for the collection
25of the forfeiture, penalty assessment and, jail assessment and crime laboratories

1assessment
and any applicable domestic abuse assessment. If the court considers
2the nonappearance to be a plea of no contest and enters judgment accordingly, the
3court shall promptly mail a copy or notice of the judgment to the defendant. The
4judgment shall allow the defendant not less than 20 days from the date of the
5judgment to pay any forfeiture, penalty assessment and , jail assessment and crime
6laboratories assessment
and any applicable domestic abuse assessment imposed. If
7the defendant moves to open the judgment within 6 months after the court
8appearance date fixed in the citation, and shows to the satisfaction of the court that
9the failure to appear was due to mistake, inadvertence, surprise or excusable neglect,
10the court shall reopen the judgment, accept a not guilty plea and set a trial date.
AB100, s. 2208 11Section 2208. 66.12 (1) (b) of the statutes is amended to read:
AB100,965,1512 66.12 (1) (b) Local ordinances, except as provided in this paragraph or ss.
13345.20 to 345.53, may contain a provision for stipulation of guilt or no contest of any
14or all violations under those ordinances, and may designate the manner in which the
15stipulation is to be made and fix the penalty to be paid. When a person charged with
16a violation for which stipulation of guilt or no contest is authorized makes a timely
17stipulation and pays the required penalty and pays the penalty assessment imposed
18by s. 165.87, the jail assessment imposed by s. 302.46 (1), the crime laboratories
19assessment imposed by s. 165.755
and any applicable domestic abuse assessment
20imposed by s. 973.055 (1) to the designated official, the person need not appear in
21court and no witness fees or other additional costs may be taxed unless the local
22ordinance so provides. A court appearance is required for a violation of a local
23ordinance in conformity with s. 346.63 (1). The official receiving the penalties shall
24remit all moneys collected to the treasurer of the city, village, town sanitary district
25or public inland lake protection and rehabilitation district in whose behalf the sum

1was paid, except that all jail assessments shall be remitted to the county treasurer,
2within 20 days after its receipt by him or her; and in case of any failure in the
3payment, the treasurer may collect the payment of the officer by action, in the name
4of the office, and upon the official bond of the officer, with interest at the rate of 12%
5per year from the time when it should have been paid. In the case of the penalty
6assessment imposed by s. 165.87, the crime laboratories assessment imposed by s.
7165.755,
the driver improvement surcharge imposed by s. 346.655 (1) and any
8applicable domestic abuse assessment imposed by s. 973.055 (1), the treasurer of the
9city, village, town sanitary district or public inland lake protection and rehabilitation
10district shall remit to the state treasurer the sum required by law to be paid on the
11actions so entered during the preceding month on or before the first day of the next
12succeeding month. The governing body of the city, village, town sanitary district or
13public inland lake protection and rehabilitation district shall by ordinance designate
14the official to receive the penalties and the terms under which the official shall
15qualify.
AB100, s. 2209 16Section 2209. 66.18 of the statutes is amended to read:
AB100,965,25 1766.18 Liability and worker's compensation insurance. The state, or any
18municipality local governmental unit, as defined in s. 345.05 (1) (c) (bg), is
19empowered to procure risk management services and liability insurance covering
20the state or municipality local governmental unit and its officers, agents and
21employes and worker's compensation insurance covering officers and employes of the
22state or municipality local governmental unit. A municipality local governmental
23unit
may participate in and pay the cost of risk management services and liability
24and worker's compensation insurance through a municipal insurance mutual
25organized under s. 611.23.
AB100, s. 2210
1Section 2210. 66.184 of the statutes, as affected by 1995 Wisconsin Act 289,
2is amended to read:
AB100,966,8 366.184 Self-insured health plans. If a city, including a 1st class city, or a
4village provides health care benefits under its home rule power, or if a town provides
5health care benefits, to its officers and employes on a self-insured basis, the
6self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2),
7632.745 (2), (3) and (5) (a) 2. and (b) 2., 632.747 (3), 632.87 (4) and (5), 632.895 (9) and
8(10), 632.896, 767.25 (4m) (d) and, 767.51 (3m) (d) and 767.62 (4) (b) 4.
AB100, s. 2211 9Section 2211. 66.30 (1) (c) of the statutes is created to read:
AB100,966,1210 66.30 (1) (c) If the purpose of the intergovernmental cooperation is the
11establishment of a commission to create a premier resort center under sub. (3q),
12"municipality" means any city, village, town or county in the Wisconsin Dells area.
AB100, s. 2212 13Section 2212. 66.30 (3q) of the statutes is created to read:
AB100,966,2014 66.30 (3q) (a) In this subsection, "premier resort center" means one or more
15related structures; including fixtures, equipment, offices and parking facilities; that
16are owned, operated or leased by a municipality and used primarily for conventions,
17expositions, trade shows, musical or dramatic events or other events involving
18educational, cultural or commercial activities, and facilities that are used to support
19such structures and activities, except that "premier resort center" does not include
20structures or facilities that are used primarily for recreational or sporting activities.
AB100,966,2321 (b) In addition to the authority that it has under this section, subject to par. (c),
22a commission created by a municipality under sub. (1) (c), by contract under this
23section, may do all of the following:
AB100,966,2524 1. Acquire, construct, equip, maintain, improve, lease, operate and manage a
25premier resort center.
AB100,967,2
12. Impose a tax on food and beverage sales under s. 77.98, except that the taxes
2shall be imposed separately by each municipality that is part of the commission.
AB100,967,53 3. Issue licenses for the sale of alcohol beverages under the exception in s.
4125.51 (4) (wd), except that the licenses shall be issued separately by each
5municipality that is part of the commission.
AB100,967,96 (c) Notwithstanding sub. (3m), participating municipalities under sub. (1) (c)
7that create a commission by contract under this section, acting jointly or separately,
8may finance a premier resort center, or an agreed share of the cost of such a center,
9by issuing bonds under s. 66.066 but not by issuing bonds under ch. 67.
AB100, s. 2213 10Section 2213. 66.30 (6) (g) of the statutes is amended to read:
AB100,967,1911 66.30 (6) (g) At least 30 days prior to entering into a contract under this
12subsection or a modification or extension of the contract, the school boards of the
13districts involved or their designated agent shall file the proposed agreement with
14the department of education state superintendent of public instruction to enable the
15department state superintendent or state superintendent's designee to assist and
16advise the school boards involved in regard to the applicable recognized accounting
17procedure for the administration of the school aid programs. The department of
18education
state superintendent shall review the terms of the proposed contract to
19ensure that each participating district's interests are protected.
AB100, s. 2214 20Section 2214. 66.36 (intro.) of the statutes is amended to read:
AB100,967,25 2166.36 (title) Municipal financing; clean water fund project program
22costs.
(intro.) Subject to the terms and conditions of its financial assistance
23agreement, a municipality may repay financial assistance costs received from under
24the clean water fund program under ss. 281.58 and 281.59 by any lawful method,
25including any one of the following methods or any combination thereof:
AB100, s. 2215
1Section 2215. 66.46 (13) of the statutes is amended to read:
AB100,968,82 66.46 (13) (title) Report on effects and impact of tax incremental financing.
3The department of commerce revenue, in cooperation with other state agencies and
4local governments, shall make a comprehensive report to the governor and the chief
5clerk of each house of the legislature, for distribution to the
legislature under s.
613.172 (2) and to the governor, at the beginning of each biennium, beginning with the
71977 1999 biennium, as to the effects and impact of tax incremental financing
8projects socially, economically and financially.
AB100, s. 2216 9Section 2216. 66.462 of the statutes is created to read:
AB100,968,11 1066.462 Environmental remediation tax incremental financing. (1)
11Definitions. In this section:
AB100,968,1512 (a) "Chief executive officer" means the mayor or city manager of a city, the
13village president of a village, the town board chairperson of a town or the county
14executive of a county or, if the county does not have a county executive, the
15chairperson of the county board of supervisors.
AB100,968,1616 (b) "Department" means the department of revenue.
AB100,968,2417 (c) "Eligible costs" means capital costs, financing costs and administrative and
18professional service costs for the removal, containment or monitoring of, or the
19restoration of soil or groundwater affected by, environmental pollution, except that
20for any parcel of land "eligible costs" shall be reduced by any amounts received from
21persons responsible for the discharge, as defined in s. 292.01 (3), of a hazardous
22substance on the property to pay for the costs of remediating environmental pollution
23on the property and the amount of net gain from the sale of the property by the
24political subdivision.
AB100,969,3
1(d) "Environmental pollution" has the meaning given in s. 292.01 (4), except
2that "environmental pollution" does not include any damage caused by runoff from
3land under agricultural use.
AB100,969,114 (e) "Environmental remediation tax increment" means that amount obtained
5by multiplying the total city, county, school and other local general property taxes
6levied on a parcel of real property that is certified under this section in a year by a
7fraction having as a numerator the environmental remediation value increment for
8that year for that parcel and as a denominator that year's equalized value of that
9parcel. In any year, an environmental remediation tax increment is "positive" if the
10environmental remediation value increment is positive; it is "negative" if the
11environmental remediation value increment is negative.
AB100,969,1712 (f) "Environmental remediation tax incremental base" means the aggregate
13value, as equalized by the department, of a parcel of real property that is certified
14under this section as of the January 1 preceding the date on which the department
15of natural resources issues a certificate certifying that environmental pollution on
16the property has been remediated in accordance with rules promulgated by the
17department of natural resources.
AB100,969,2418 (g) "Environmental remediation value increment" means the equalized value
19of a parcel of real property that is certified under this section minus the
20environmental remediation tax incremental base. In any year, the environmental
21remediation value increment is "positive" if the environmental remediation tax
22incremental base of the parcel of property is less than the aggregate value of the
23parcel of property as equalized by the department; it is "negative" if that base exceeds
24that aggregate value.
AB100,969,2525 (h) "Hazardous substance" has the meaning given in s. 292.01 (5).
AB100,970,4
1(i) "Period of certification" means a period of not more than 17 years beginning
2after the department certifies the environmental remediation tax incremental base
3of a parcel of property under sub. (4) or a period before all eligible costs have been
4paid, whichever occurs first.
AB100,970,55 (j) "Political subdivision" means a city, village, town or county.
AB100,970,66 (k) "Taxable property" means all real and personal taxable property.
AB100,970,16 7(2) Use of environmental remediation tax increments. A political subdivision
8that develops, and whose governing body approves, a written proposal to remediate
9environmental pollution on property owned by the political subdivision may use an
10environmental remediation tax increment to pay the eligible costs of remediating
11environmental pollution on property that is not part of a tax incremental district
12created under s. 66.46 and that is owned by the political subdivision at the time of
13the remediation and then transferred to another person after the property is
14remediated, as provided in this section. No political subdivision may submit an
15application to the department under sub. (4) until the joint review board approves
16the political subdivision's written proposal under sub. (3).
AB100,971,9 17(3) Joint review board. (a) Any political subdivision that seeks to use an
18environmental remediation tax increment under sub. (2) shall convene a joint review
19board to review the proposal. The board shall consist of one representative chosen
20by the school district that has power to levy taxes on the property that is remediated,
21one representative chosen by the technical college district that has power to levy
22taxes on the property, one representative chosen by the county that has power to levy
23taxes on the property that is remediated, one representative chosen by the political
24subdivision and one public member. If more than one school district, more than one
25technical college district or more than one county has the power to levy taxes on the

1property that is remediated, the unit in which is located property that has the
2greatest value shall choose that representative to the board. The public member and
3the board's chairperson shall be selected by a majority of the other board members
4at the board's first meeting. All board members shall be appointed and the first board
5meeting held within 14 days after the political subdivision's governing body approves
6the written proposal under sub. (2). Additional meetings of the board shall be held
7upon the call of any member. The political subdivision that seeks to act under sub.
8(2) shall provide administrative support for the board. By majority vote, the board
9may disband following approval or rejection of the proposal.
AB100,971,1210 (b) 1. The board shall review the written proposal and the statement described
11under sub. (4) (a). As part of its deliberations the board may hold additional hearings
12on the proposal.
AB100,971,1513 2. No written application may be submitted under sub. (4) unless the board
14approves the written proposal under sub. (2) by a majority vote not less than 10 days
15nor more than 30 days after receiving the proposal.
AB100,971,1716 3. The board shall submit its decision to the political subdivision no later than
177 days after the board acts on and reviews the written proposal.
AB100,971,1918 (c) 1. The board shall base its decision to approve or deny a proposal on the
19following criteria:
AB100,971,2120 a. Whether the development expected in the remediated property would occur
21without the use of environmental remediation tax incremental financing.
AB100,971,2422 b. Whether the economic benefits of the remediated property, as measured by
23increased employment, business and personal income and property value, are
24insufficient to compensate for the cost of the improvements.
AB100,972,3
1c. Whether the benefits of the proposal outweigh the anticipated
2environmental remediation tax increments to be paid by the owners of property in
3the overlying taxing districts.
AB100,972,54 2. The board shall issue a written explanation describing why any proposal it
5rejects fails to meet one or more of the criteria specified in subd. 1.
AB100,972,96 (d) If a joint review board convened by a city or village under s. 66.46 (4m) is
7in existence when a city or village seeks to act under this section, the city or village
8may require the joint review board convened under s. 66.46 (4m) to exercise the
9functions of a joint review board that could be convened under this subsection.
AB100,972,13 10(4) Certification. Upon written application to the department by the clerk of
11a political subdivision, the department shall certify to the clerk of the political
12subdivision the environmental remediation tax incremental base of a parcel of real
13property if all of the following apply:
AB100,972,1914 (a) The political subdivision submits a statement that it has incurred eligible
15costs with respect to the parcel of property and the statement details the purpose and
16amount of the expenditures and includes a dated certificate issued by the
17department of natural resources that certifies that environmental pollution on the
18parcel of property has been remediated in accordance with rules promulgated by the
19department of natural resources.
AB100,972,2420 (b) The political subdivision submits a statement that all taxing jurisdictions
21with the authority to levy general property taxes on the parcel of property have been
22notified that the political subdivision intends to recover the costs of remediating
23environmental pollution on the property and have been provided a statement of the
24estimated costs to be recovered.
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