66.462(1)(i)
(i) "Period of certification" means a period of not more than 16 years beginning after the department certifies the environmental remediation tax incremental base of a parcel of property under
sub. (4) or a period before all eligible costs have been paid, whichever occurs first.
66.462(1)(j)
(j) "Political subdivision" means a city, village, town or county.
66.462(1)(k)
(k) "Taxable property" means all real and personal taxable property.
66.462(2)
(2) Use of environmental remediation tax increments. A political subdivision that develops, and whose governing body approves, a written proposal to remediate environmental pollution on property owned by the political subdivision may use an environmental remediation tax increment to pay the eligible costs of remediating environmental pollution on property that is not part of a tax incremental district created under
s. 66.46 and that is owned by the political subdivision at the time of the remediation and then transferred to another person after the property is remediated, as provided in this section. No political subdivision may submit an application to the department under
sub. (4) until the joint review board approves the political subdivision's written proposal under
sub. (3).
66.462(3)(a)(a) Any political subdivision that seeks to use an environmental remediation tax increment under
sub. (2) shall convene a joint review board to review the proposal. The board shall consist of one representative chosen by the school district that has power to levy taxes on the property that is remediated, one representative chosen by the technical college district that has power to levy taxes on the property, one representative chosen by the county that has power to levy taxes on the property that is remediated, one representative chosen by the political subdivision and one public member. If more than one school district, more than one technical college district or more than one county has the power to levy taxes on the property that is remediated, the unit in which is located property that has the greatest value shall choose that representative to the board. The public member and the board's chairperson shall be selected by a majority of the other board members at the board's first meeting. All board members shall be appointed and the first board meeting held within 14 days after the political subdivision's governing body approves the written proposal under
sub. (2). Additional meetings of the board shall be held upon the call of any member. The political subdivision that seeks to act under
sub. (2) shall provide administrative support for the board. By majority vote, the board may disband following approval or rejection of the proposal.
66.462(3)(b)1.1. The board shall review the written proposal and the statement described under
sub. (4) (a). As part of its deliberations the board may hold additional hearings on the proposal.
66.462(3)(b)2.
2. No written application may be submitted under
sub. (4) unless the board approves the written proposal under
sub. (2) by a majority vote not less than 10 days nor more than 30 days after receiving the proposal.
66.462(3)(b)3.
3. The board shall submit its decision to the political subdivision no later than 7 days after the board acts on and reviews the written proposal.
66.462(3)(c)1.1. The board shall base its decision to approve or deny a proposal on the following criteria:
66.462(3)(c)1.a.
a. Whether the development expected in the remediated property would occur without the use of environmental remediation tax incremental financing.
66.462(3)(c)1.b.
b. Whether the economic benefits of the remediated property, as measured by increased employment, business and personal income and property value, are insufficient to compensate for the cost of the improvements.
66.462(3)(c)1.c.
c. Whether the benefits of the proposal outweigh the anticipated environmental remediation tax increments to be paid by the owners of property in the overlying taxing districts.
66.462(3)(c)2.
2. The board shall issue a written explanation describing why any proposal it rejects fails to meet one or more of the criteria specified in
subd. 1.
66.462(3)(d)
(d) If a joint review board convened by a city or village under
s. 66.46 (4m) is in existence when a city or village seeks to act under this section, the city or village may require the joint review board convened under
s. 66.46 (4m) to exercise the functions of a joint review board that could be convened under this subsection.
66.462(4)
(4) Certification. Upon written application to the department of revenue by the clerk of a political subdivision on or before April 1 of the year following the year in which the certification described in
par. (a) is received from the department of natural resources, the department of revenue shall certify to the clerk of the political subdivision the environmental remediation tax incremental base of a parcel of real property if all of the following apply:
66.462(4)(a)
(a) The political subdivision submits a statement that it has incurred eligible costs with respect to the parcel of property and the statement details the purpose and amount of the expenditures and includes a dated certificate issued by the department of natural resources that certifies that environmental pollution on the parcel of property has been remediated in accordance with rules promulgated by the department of natural resources.
66.462(4)(b)
(b) The political subdivision submits a statement that all taxing jurisdictions with the authority to levy general property taxes on the parcel of property have been notified that the political subdivision intends to recover the costs of remediating environmental pollution on the property and have been provided a statement of the estimated costs to be recovered.
66.462(4)(c)
(c) The political subdivision submits a statement, signed by its chief executive officer, that the political subdivision has attempted to recover the cost of remediating environmental pollution on the property from responsible parties.
66.462(4)(d)
(d) The political subdivision completes and submits all forms required by the department that relate to the determination of the environmental remediation tax incremental base.
66.462(5)
(5) Designation on assessment and tax rolls. The assessor of a taxation district shall identify on the assessment roll returned and examined under
s. 70.45 those parcels of property that have been certified under
sub. (4) during the period of certification. The clerk of a taxation district shall make a similar notation on the tax roll under
s. 70.65.
66.462(6)
(6) Notice to taxing jurisdictions. During the period of certification, the department shall annually give notice to the designated finance officer of all taxing jurisdictions having the power to levy general taxes on property that is certified under
sub. (4) of the equalized value of that property and the environmental remediation tax incremental base of that property. The notice shall explain that the environmental remediation tax increment shall be paid to the political subdivision as provided under
sub. (8) from the taxes collected.
66.462(7)
(7) Environmental remediation tax increments authorized. 66.462(7)(a)(a) Subject to
pars. (b) and
(c), the department shall annually authorize the positive environmental remediation tax increment with respect to a parcel of property during the period of certification to the political subdivision that incurred the costs to remediate environmental pollution on the property, except that an authorization granted under this paragraph does not apply after the department receives the notice described under
sub. (10) (b).
66.462(7)(b)
(b) The department may authorize a positive environmental remediation tax increment under
par. (a) only if the political subdivision submits to the department all information required by the department on or before the 2nd Monday in June of the year to which the authorization relates.
66.462(7)(c)
(c) If the department receives the notice described under
sub. (10) (b) during the period from January 1 to May 15, the effective date of the notice is the date on which the notice is received. If the department receives the notice described under
sub. (10) (b) during the period from May 16 to December 31, the effective date of the notice is the first January 1 after the date on which the notice is received.
66.462(8)
(8) Settlement for environmental remediation tax increments. Every officer charged by law to collect and settle general property taxes shall, on the settlement dates provided by law, pay to the treasurer of a political subdivision from all general property taxes collected by the officer the proportion of the environmental remediation tax increment due the political subdivision that the general property taxes collected bears to the total general property taxes levied, exclusive of levies for state trust fund loans, state taxes and state special charges.
66.462(9)
(9) Separate accounting required. An environmental remediation tax increment received with respect to a parcel of land that is subject to this section shall be deposited in a separate fund by the treasurer of the political subdivision. No money may be paid out of the fund except to pay eligible costs for a parcel of land, to reimburse the political subdivision for such costs or to satisfy claims of holders of bonds or notes issued to pay eligible costs. If an environmental remediation tax increment that has been collected with respect to a parcel of land remains in the fund after the period of certification has expired, it shall be paid to the treasurers of the taxing jurisdictions in which the parcel is located in proportion to the relative share of those taxing jurisdictions in the most recent levy of general property taxes on the parcel.
66.462(10)
(10) Reporting requirements. A political subdivision that uses an environmental remediation tax increment to pay eligible costs of remediating environmental pollution under this section shall do all of the following:
66.462(10)(a)
(a) Prepare and make available to the public updated annual reports describing the status of all projects to remediate environmental pollution funded under this section, including revenues and expenditures. A copy of the report shall be sent to all taxing jurisdictions with authority to levy general property taxes on the parcel of property by May 1 annually.
66.462(10)(b)
(b) Notify the department within 10 days after the period of certification for a parcel of property has expired.
66.462 History
History: 1997 a. 27.
66.465
66.465
Reinvestment neighborhoods. 66.465(1)(a)
(a) An "area in need of rehabilitation" is a neighborhood or area in which buildings, by reason of age, obsolescence, inadequate or outmoded design, or physical deterioration have become economic or social liabilities, or both; in which such conditions impair the economic value of such neighborhood or area, infecting it with economic blight, and which is characterized by depreciated values, impaired investments, and reduced capacity to pay taxes; in which the existence of such conditions and the failure to rehabilitate such buildings results in a loss of population from the neighborhood or area and further deterioration, accompanied by added costs for creation of new public facilities and services elsewhere; in which it is difficult and uneconomic for individual owners independently to undertake to remedy such conditions; in which it is necessary to create, with proper safeguards, inducements and opportunities for the employment of private investment and equity capital in the rehabilitation of such buildings; and in which the presence of such buildings and conditions has resulted, among other consequences, in a severe shortage of financial resources available to finance the purchase and rehabilitation of housing and an inability or unwillingness on the part of private lenders to make loans for and an inability or unwillingness on the part of present and prospective owners of such housing to invest in the purchase and rehabilitation of housing in such neighborhood or area.
66.465(1)(b)
(b) "Local legislative body" means the common council, village board of trustees or town board of supervisors.
66.465(1)(c)
(c) "Municipality" means any city, village or town in this state.
66.465(1)(d)
(d) "Planning commission" means a plan commission created under
s. 62.23 or a plan committee of the local legislative body.
66.465(1)(e)
(e) "Reinvestment neighborhood or area" means a geographic area within any municipality not less than one-half of which, by area, meets 3 of the 5 following conditions:
66.465(1)(e)2.
2. It has a rate of owner-occupancy of residential buildings substantially below the average rate for the municipality as a whole.
66.465(1)(e)3.
3. It is an area within which the market value of residential property, as measured by the rate of change during the preceding 5 years in the average sale price of residential property, has decreased or has increased at a rate substantially less than the rate of increase in average sale price of residential property in the municipality as a whole.
66.465(1)(e)4.
4. It is an area within which the number of persons residing has decreased during the past 5 years, or in which the number of persons residing has increased during that period at a rate substantially less than the rate of population increase in the municipality as a whole.
66.465(1)(e)5.
5. It is an area within which the effect of such detrimental conditions as may exist is to discourage private lenders from making loans for and present or prospective property owners from investing in the purchase and rehabilitation of housing.
66.465(2)
(2) Designation of reinvestment neighborhoods or areas. Any municipality may designate reinvestment neighborhoods or areas after complying with the following steps:
66.465(2)(a)
(a) Holding of a public hearing by the planning commission or by the local governing body at which interested parties are afforded a reasonable opportunity to express their views on the proposed designation of a reinvestment neighborhood or area and the proposed boundaries thereof. Notice of such hearing shall be published as a class 2 notice, under
ch. 985. Prior to such publication, a copy of the notice shall be sent by 1st class mail to the Wisconsin housing and economic development authority, and a copy shall be posted in each school building and in at least 3 other places of public assembly within the reinvestment neighborhood or area proposed to be designated.
66.465(2)(b)
(b) Designation by the planning commission of the boundaries of a reinvestment neighborhood or area recommended by it to be designated and submission of such recommendation to the local legislative body.
66.465(2)(c)
(c) Adoption by the local legislative body of a resolution which:
66.465(2)(c)1.
1. Describes the boundaries of a reinvestment neighborhood or area with sufficient definiteness to identify with ordinary and reasonable certainty the territory included therein. Such boundaries may, but need not, be the same as those recommended by the planning commission.
66.465(2)(c)2.
2. Designates such reinvestment neighborhood or area as of a date provided in the resolution.
66.465(2)(c)3.
3. Contains findings that the area to be designated constitutes a reinvestment neighborhood or area.
66.47
66.47
County-city hospitals; village and town powers. 66.47(1)(1)
Definitions. In this section:
66.47(1)(a)
(a) "Board" means the joint county-city hospital board established under this section.
66.47(1)(b)
(b) "Ordinance" means an ordinance adopted by the governing body of a city or county and concurred in by the other governing body or bodies.
66.47(2)
(2) County-city hospitals. Any county and city or cities partly or wholly within the county may by ordinance jointly construct or otherwise acquire, equip, furnish, operate and maintain a general county-city hospital. Such hospital is subject to
ch. 150.
66.47(3)
(3) Financing. The governing bodies of the respective county and city or cities shall have the power to borrow money, appropriate funds, and levy taxes needed to carry out the purposes of this section. Funds to be used for the purposes specified in this section may be provided by the respective county, city or cities by general obligation bonds issued under
ch. 67 or by revenue bonds issued under
s. 66.51. Any bonds issued pursuant to this section shall be executed on behalf of the county by the county board chairperson and the county clerk and on behalf of a city by the mayor or other chief executive officer thereof and by the city clerk.
66.47(4)
(4) Cost sharing. The ordinance shall provide for a sharing of all of the cost of construction or other acquisition, equipment, furnishing, operation and maintenance of such hospital on an agreed percentage basis.
66.47(5)
(5) Hospital board. The ordinance shall provide for the establishment of a joint county-city hospital board to be composed as follows: 2 to be appointed by the county board chairperson and confirmed by the county board, one for a one-year and one for a 2-year term; 2 by the mayor or other chief executive officer and confirmed by the city council, one for a one-year and one for a 2-year term; and one jointly by the county board chairperson and the mayor or other chief executive officer of the city or cities, for a term of 3 years, confirmed by the county board and the city council or councils. Their respective successors shall be appointed and confirmed in like manner for terms of 3 years. All appointees shall serve until their successors are appointed and qualified. Terms shall begin as specified in the ordinance. Vacancies shall be filled for the unexpired term in the manner in which the original appointment was made.
66.47(6)
(6) Validation of prior actions. The actions of any county and city or cities taken before April 17, 1949 in the construction or other acquisition, equipment, furnishing, operation and maintenance of a joint county-city hospital which would have been valid if this section had then been in effect are hereby validated.
66.47(7)
(7) Organization of boards; officers; compensation; oaths; bonds. 66.47(7)(a)(a) When all members have qualified the board shall meet at the place designated in the ordinance and organize by electing from its membership a president, a vice president, a secretary and a treasurer, each to hold office for one year. The offices of secretary and treasurer may be combined if the board so decides. Members shall receive such compensation as shall be provided in the ordinance, and shall be reimbursed their actual and necessary expenses. With the approval of the board, the treasurer may appoint an assistant treasurer, who need not be a member of the board, to perform such services as shall be specified by the board.
66.47(7)(b)
(b) Members, and any assistant treasurer, shall qualify by taking the official oath, and the treasurer and any assistant treasurer shall furnish a bond in such sum as shall be specified by the board and be in the form and conditioned as provided in
s. 19.01 (2) and
(3). The oaths and bonds shall be filed with the county clerk. The cost of the bond shall be paid by the board.
66.47(8)
(8) Powers of board. The board shall have power subject to provisions of the ordinance:
66.47(8)(a)
(a) To contract for the construction or other acquisition, equipment or furnishing of a general county-city hospital.
66.47(8)(b)
(b) To contract for the construction or other acquisition of additions or improvements to, or alterations in, such hospital and the equipment or furnishing of any such addition.
66.47(8)(c)
(c) To employ a manager of the hospital and other necessary personnel and fix their compensation.
66.47(8)(d)
(d) To enact, amend and repeal rules and regulations, not inconsistent with law, for the admission to, and government of patients at, the hospital, for the regulation of the board's meetings and deliberations, and for the government, operation and maintenance of the hospital and the employes thereof.
66.47(8)(e)
(e) To contract for and purchase all fuel, food, equipment, furnishings and supplies reasonably necessary for the proper operation and maintenance of the hospital.
66.47(8)(f)
(f) To audit all accounts and claims against the hospital or against the board, and, if approved, pay the same from the fund specified in
sub. (10). All expenditures made pursuant to this section shall be within the limits of the ordinance.
66.47(8)(g)
(g) To sue and be sued, and to collect or compromise any and all obligations due to the hospital; all money received shall be paid into the joint hospital fund.
66.47(8)(h)
(h) To make such studies and recommendations to the county board and city council or city councils relating to the operation of the hospital or the building of facilities therefor as the board may deem advisable or said governing bodies request.
66.47(8)(i)
(i) To employ counsel on either a temporary or permanent basis.
66.47(9)
(9) Budget. The board shall annually, prior to the time of the preparation of either the county or city budget under
s. 65.90, prepare a budget of its anticipated receipts and expenditures for the ensuing fiscal year and determine the proportionate cost to the county and the participating city or cities pursuant to the terms of the ordinance. A certified copy of the budget, which shall include a statement of the net amount required from the county and city or cities, shall be delivered to the clerks of the respective municipalities. It shall be the duty of the county board and the common council of the city or cities to consider such budget, and determine the amount to be raised by the respective municipalities in the proportions determined by the ordinance. Thereupon the county and city or cities respectively shall levy a tax sufficient to produce the amount to be raised by said county and city or cities.
66.47(10)
(10) Hospital fund. A joint county-city hospital fund shall be created and established in a public depository to be specified in the ordinance. The treasurer of the respective county and city or cities shall pay or cause to be paid into such fund the respective amounts to be paid thereto by such county and city or cities as specified by the ordinance and resolutions of the respective municipalities when such amounts have been collected. All of the moneys which shall come into said fund are hereby appropriated to the board for the execution of its functions as provided by the ordinance and the resolutions of the respective municipalities. The moneys in the fund shall be paid out by the treasurer of the hospital board only upon the approval or direction of the board.
66.47(11)(a)(a) In any case where a bid is a prerequisite to contract in connection with a county or city hospital under
s. 66.29, it shall also be a prerequisite to a valid contract by the board; and for such purpose the board shall be deemed a municipality and the contract a public contract under
s. 66.29.
66.47(11)(b)
(b) All statutory requirements, not inconsistent with the provision of this section, applicable to general county or city hospitals shall apply to hospitals referred to in this section.
66.47(12)
(12) Reports. The board shall report its activities to the county board and the city council or councils annually, or oftener as either of said municipalities may require.
66.47(14)
(14) Powers of villages. Villages shall have all the powers granted to cities under
subs. (1) to
(12) and whenever any village shall exercise such powers the word "city" wherever it appears in
subs. (1) to
(12) means "village" unless the context otherwise requires. Any village participating in the construction or other acquisition of a general county-village hospital or in the operation thereof, pursuant to this section, shall have the power to enter into lease agreements leasing such hospital and the equipment and furnishings therein to a nonprofit corporation.
66.47(15)
(15) Powers of towns. Towns shall have all of the powers granted to cities under
subs. (1) to
(12) and whenever any town shall exercise such powers the word "city" wherever it appears in
subs. (1) to
(12) means "town" unless the context otherwise requires. Any town participating in the construction or other acquisition of a general county-town hospital or in the operation thereof, pursuant to this section, shall have the power to enter into lease agreements leasing such hospital and the equipment and furnishings therein to a nonprofit corporation.
66.48
66.48
Art museums. Any city, village or town may establish, purchase land and erect buildings for, and equip, manage and control an art museum or museums; or enter into a contract with any art museum or art institute located in the city, village or town for the education of the people thereof in art, for such compensation as shall be determined by the governing body of the city, village or town. Any city, village or town may levy taxes, issue bonds, or appropriate money for the purposes in this section.
66.48 History
History: 1971 c. 152 s.
28;
1993 a. 246.
66.49
66.49
Civic centers.
