(3) (a) The licensing authority shall exact collect from the licensee an annual license fee of not less than $25 and not nor more than $100 for each 50 spaces or fraction thereof of 50 spaces within each mobile home park within its limits, except that where. If the park lies in more than one municipality the amount of the license fee shall be such fraction thereof as the number of spaces in the park in the municipality bears to the entire number of spaces in the park determined by multiplying the gross fee by a fraction the numerator of which is the number of spaces in the park in a municipality and the denominator of which is the entire number of spaces in the park.
(c) 1. (intro.) In addition to the license fee provided in pars. (a) and (b), each local taxing licensing authority shall collect from each mobile home occupying space or lots in a park in the city, town or village licensing authority, except from mobile homes that constitute improvements to real property under s. 70.043 (1) and from recreational mobile homes and camping trailers as defined in s. 70.111 (19), a monthly parking permit fee computed as follows:
2. The monthly parking permit fee shall be
is applicable to mobile homes moving into the tax district any time during the year. The park operator shall furnish information to the tax district clerk and the assessor on mobile homes added to the park within 5 days after their arrival, on forms prescribed by the department of revenue. As soon as the assessor receives the notice of an addition of a mobile home to a park, the assessor shall determine its fair market value and notify the clerk of that determination. The clerk shall equate the fair market value established by the assessor and shall apply the appropriate tax rate, divide the annual parking permit fee thus determined by 12 and notify the mobile home owner of the monthly fee to be collected from the mobile home owner. Liability for payment of the fee shall begin begins on the first day of the next succeeding month and shall remain on the mobile home only continues for such the months as in which the mobile home remains in the tax district.
4. The valuation established shall be is subject to review as are other values established under ch. 70. If the board of review reduces a valuation on which previous monthly payments have been made the tax district shall refund past excess fee payments.
5. The monthly parking permit fee shall be paid by the mobile home owner to the local taxing authority on or before the 10th of the month following the month for which such the parking permit fee is due.
6. The licensee of a park shall be is liable for the monthly parking permit fee for any mobile home occupying space therein in the park as well as the owner and occupant thereof of the mobile home occupying space. A municipality, by ordinance, may require the mobile home park operator to collect the monthly parking permit fee from the mobile home owner.
7. No monthly parking permit fee shall may be imposed for any space occupied by a mobile home accompanied by an automobile for an accumulating period not to exceed 60 days in any 12 months if the occupants of the mobile home are tourists or vacationists. Exemption certificates in duplicate shall be accepted by the treasurer of the licensing authority from qualified tourists or vacationists in lieu of monthly mobile home parking permit fees.
150,159
Section
159. 66.058 (3) (c) 8. of the statutes, as affected by
1999 Wisconsin Act 5, is renumbered 66.0435 (3) (c) 8. and amended to read:
66.0435 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal dwelling on a parcel of taxable property shall apply, applies to the estimated fair market value of a mobile home that is the principal dwelling of the owner. The owner of the mobile home shall file a claim for the credit with the treasurer of the municipality in which the property is located. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home is the owner's principal dwelling. The treasurer shall reduce the owner's parking permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all claims for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m).
150,160
Section
160. 66.058 (3) (d) to (h) and (3m) to (8) of the statutes are renumbered 66.0435 (3) (d) to (h) and (3m) to (8), and 66.0435 (3) (d) to (h) and (5) to (8), as renumbered, are amended to read:
66.0435 (3) (d) This section shall
does not apply where to a mobile home park that is owned and operated by any county under the provisions of s. 59.52 (16) (b).
(e) If a mobile home is permitted by local ordinance to be located outside of a licensed park, the monthly parking permit fee shall be paid by the owner of the land on which it stands, and the owner of such the land shall be required to comply with the reporting requirements of par. (c). The owner of the land may collect the fee from the owner of the mobile home and, on or before January 10 and on or before July 10, shall transmit to the taxation district all fees owed for the 6 months ending on the last day of the month preceding the month when the transmission is required.
(f) Nothing contained in this subsection shall prohibit prohibits the regulation thereof by local ordinance of a mobile home park.
(g) Failure to timely pay the tax hereunder prescribed in this subsection shall be treated in all respects like as a default in payment of personal property tax and shall be is subject to all procedures and penalties applicable thereto under chs. 70 and 74.
(h) Each local governing body is empowered to may enact an ordinance providing a forfeiture of up to $25 for the failure to comply with the reporting requirements of par. (c) or (e). Each failure to report shall be regarded as is a separate offense.
(5) Plans and specifications to be filed. Accompanying, and to be filed with an original application for a mobile home park, shall be plans Plans and specifications which shall be in compliance with all applicable city, town or village ordinances of the licensing authority and provisions of the department of health and family services shall be filed with an original application for a mobile home park. The clerk, after approval of the application by the governing body licensing authority and upon completion of the work according to the plans, shall issue the license. A mobile housing development harboring only nondependent mobile homes as defined in sub. (1) (f) shall is not be required to provide a service building.
(6) Renewal of license. Upon application by any licensee and, after approval by the
governing body of the city, town or village licensing authority and upon payment of the annual license fee, the clerk of the city, town or village licensing authority shall issue a certificate renewing the license for another year, unless sooner revoked. The application for renewal shall be in writing, signed by the applicant on forms furnished by the city, town or village licensing authority.
(7) Transfer of license; fee. Upon application for a transfer of license the clerk of the city, town or village licensing authority, after approval of the application by the governing body licensing authority, shall issue a transfer upon payment of the required $10 fee.
(8) Distribution of fees. The municipality licensing authority may retain 10% of the monthly parking permit fees collected in each month, without reduction for any amounts deducted under sub. (3m), to cover the cost of administration. The municipality licensing authority shall pay to the school district in which the park is located, within 20 days after the end of each month, such proportion of the remainder of the fees collected in the preceding month as the ratio of the most recent property tax levy for school purposes bears to the total tax levy for all purposes in the municipality licensing authority. If the park is located in more than one school district, each district shall receive a share in the proportion that its property tax levy for school purposes bears to the total school tax levy.
150,161
Section
161. 66.0585 of the statutes is renumbered 66.0435 (9) and amended to read:
66.0435 (9) Municipalities; parking fees on mobile homes. Any municipality A licensing authority may assess parking fees at the rates under s. 66.058
this section on mobile homes, as defined in s. 70.111 (19) except mobile homes which are located in campgrounds licensed under s. 254.47 and mobile homes which are located on land where the principal residence of the owner of the mobile home is located, regardless of whether or not the mobile home is occupied during all or part of any calendar year.
150,162
Section
162. 66.059 of the statutes is renumbered 66.0619, and 66.0619 (1) (intro.), (b) and (c), (2), (2m) (a) and (d), (4) (a) and (c) and (5) to (7), as renumbered, are amended to read:
66.0619 (1) (intro.) Any county, town, sanitary district, public inland lake protection and rehabilitation district, city or village A municipality, in addition to any other authority to borrow money and issue its municipal obligations, may also borrow money and issue its public improvement bonds to finance the cost of construction or acquisition, including site acquisition, of any revenue-producing public improvement of such the municipality. In this section, unless the context or subject matter otherwise requires:
(b) "Deficiency" means the amount by which debt service required to be paid in any a calendar year exceeds the amount of revenues estimated to be derived from the ownership and operation of the public improvement for such the calendar year, after first subtracting from the estimated revenues the estimated cost of paying the expenses of operating and maintaining the public improvement for such the calendar year.
(c) "Municipality" means a county, sanitary district, public inland lake protection and rehabilitation district, town, city or village.
(2) The governing body of the municipality proposing to issue public improvement bonds shall adopt a resolution authorizing their issuance. The resolution shall set forth the amount of bonds authorized, or a sum not to exceed a stated amount, and the purpose for which the bonds are to be issued. The resolution shall prescribe the terms, form and contents of the bonds and such other matters as that the governing body
deems considers necessary or advisable. The bonds may be in any denomination of not less than $1,000, shall bear interest payable annually or semiannually, shall be payable not later than 20 years from the date of the bonds, at such times and places as that the governing body determines, and may be subject to redemption prior to maturity on such terms and conditions as that the governing body determines. The bonds may be issued either payable to bearer with interest coupons attached thereto to the bonds or may be registered under s. 67.09. The bonds may be sold at public competitive sale or by private negotiation at the discretion of the governing body. Sections 67.08 and 67.10 apply to public improvement bonds, except insofar as they are in conflict herewith with this section, in which case this section controls.
(2m) (a) A resolution, adopted under sub. (2) by the governing body of a municipality, need not be submitted to the electors of the municipality for approval, unless within 30 days after the resolution is adopted there is filed with the clerk of the municipality a petition, conforming to the requirements of s. 8.40 and requesting a referendum thereon on the resolution, signed by electors numbering at least 10% of the votes cast in the municipality for governor at the last general election. Any A resolution, adopted under sub. (2) at the discretion of the municipal governing body, may be submitted by the governing body of the municipality to the electors without waiting for the filing of a petition.
(d) The election referendum shall be held and conducted and the votes cast thereat shall be canvassed as at regular municipal elections and the results certified to the municipal clerk. A majority of all votes cast in the municipality shall decide decides the question.
(4) (a) Gross revenues derived from the ownership and operation of the public improvement shall be first pledged to debt service on issued public improvement bonds. When in excess of such obligation debt service, the revenues shall be are subject to all of the following requirements set by resolution or ordinance of the governing body fixing:
1. The proportion of revenues of the public improvement necessary for the reasonable and proper operation and maintenance thereof; and of the public improvement.
2. The proportion of revenues necessary for the payment of debt service on the public improvement bonds. Such The revenues shall be paid into a special fund in the treasury of the municipality known as the "Public Improvement Bond Account".
(c) All funds on deposit in a public improvement bond account, which are not immediately required for the purposes specified in this section, shall be invested in accordance with s. 66.04 66.0605.
(5) Annually, on or before August 1 the officer or department of the municipality responsible for the operation of the public improvement shall file with the governing body, or its designated representative, a detailed statement setting forth the amount of the debt service on the public improvement bonds issued for the public improvement for the succeeding calendar year and an estimate for such that year of the total revenues to be derived from the ownership and operation of the public improvement and the total cost of operating and maintaining the public improvement.
(6) (a) If it is determined that there will be a deficiency for the ensuing calendar year, the municipality shall make up the deficiency, but the obligation to do so shall be is limited to a sum which
shall does not cause the municipality to exceed its municipal debt limits. The deficiency may be made up by the municipality from any revenues available therefor revenues, including a tax levy. The amount contributed by the municipality shall be deposited in the public improvement bond account and applied to the payment of debt service. Taxes levied under this paragraph shall are not
be subject to statutory limitations of rate or amount.
(b) The amount of any deficiency determined under par. (a) for the ensuing calendar year shall be related to the total debt service for such that year. Such The ratio shall determine determines the outstanding indebtedness of the issue to be reflected as part of the municipality's indebtedness for the year.
(7) Whenever If revenue bonds have been issued by a municipality pursuant to law and an ordinance authorizing their issuance without limitation as to amount has been enacted by the governing body of the municipality, public improvement bonds may be issued under the ordinance with the same effect as though they were revenue bonds. Such The bonds shall be are public improvement bonds and this section shall apply thereto applies to the bonds, except that nothing contained in this subsection shall in any way impair the contract between the municipality and the holders of any outstanding revenue bonds. Whatever liens have been Liens created in favor of any outstanding revenue bonds issued under the ordinance shall apply to public improvement bonds so issued under this subsection. The public improvement bonds shall be are payable on a parity with the revenue bonds issued under the ordinance if the public improvement bonds are issued in compliance with the requirements of the ordinance for the issuance of parity bonds under the ordinance.
150,163
Section
163
. 66.06 of the statutes is repealed.
Note: Replaced by s. 66.0725, created by Section 235.
150,164
Section
164. Subchapter VI (title) of chapter 66 [precedes 66.0601] of the statutes is created to read:
Chapter 66
Subchapter VI
Finance; Revenues
150,165
Section
165. 66.0601 (1) (title) of the statutes is created to read:
66.0601 (1) (title) Prohibited appropriations.
150,166
Section
166. 66.0601 (1) (b) (title) of the statutes is created to read:
66.0601 (1) (b) (title) Payments for abortions restricted.
150,167
Section
167. 66.0601 (1) (c) (title) of the statutes is created to read:
66.0601 (1) (c) (title) Payments for abortion-related activity restricted.
150,168
Section
168. 66.0603 (title) of the statutes is created to read:
66.0603 (title) Investments.
150,169
Section
169. 66.061 of the statutes is renumbered 66.0815, and 66.0815 (title), (1) (a), (c) and (d) and (2), as renumbered, are amended to read:
66.0815 (title) Franchises; Public utility franchises and service contracts. (1) (a)
Any A city, village or town may grant to any person or corporation the right to construct and operate therein a water system or to furnish light, heat or power a public utility in the city, village or town, subject to reasonable rules and regulations prescribed by ordinance.
Note: Expands the franchise authority under sub. (1) to include any public utility.
(c) No such ordinance shall be operative An ordinance under sub. (1) may not take effect until 60 days after passage and publication unless sooner approved by a referendum. Within that time the 60-day period electors equal in number to 20 per cent 20% of those voting at the last regular municipal election, may demand
petition for a referendum. The demand petition shall be in writing and filed with the clerk. Each signer shall state his or her occupation and residence and signatures shall be verified by the affidavit of an elector. The referendum shall be held at the next regular municipal election, or at a special election within 90 days of the filing of the demand, and the petition. The ordinance shall may not be effective take effect unless approved by a majority of the votes cast thereon. This paragraph shall does not apply to extensions by a utility previously franchised by the village or, city or town.
(d) Whenever any If a city or village at the time of its incorporation included within its corporate limits territory in which a public utility, prior to such before the incorporation, had been lawfully engaged in rendering public utility service, such the public utility shall be deemed to possess possesses a franchise to operate in such the city or village to the same extent as though such if the franchise had been formally granted by ordinance duly adopted by the governing body of such the city or village. This paragraph shall does not apply to any public utility organized under this chapter.
(2) Service contracts. (a) Cities, villages and towns A city, village or town may contract for furnishing light, heat, water, or motor bus or other systems of public transportation to the municipality or to the its inhabitants thereof for a period of not more than 30 years or for an indeterminate period if the prices are subject to adjustment at intervals of not greater than 5 years. The public service commission shall have has jurisdiction relative to over the rates and service to any city, village or town where light, heat or water is furnished to such the city, village or town under any contract or arrangement, to the same extent that the public service commission has jurisdiction where that service is furnished directly to the public.
(b) When a city, village or town has contracted for water, lighting service, or motor bus or other systems of public transportation to the municipality the cost may be raised by tax levy. In making payment to the owner of the utility a sum equal to the amount due the city, village or town from such the owner for taxes or special assessments may be deducted.
(c) This subsection shall apply applies to every city, village and town regardless of any charter limitations on the tax levy for water or light.
(d) When any If a privately owned motor bus or public transportation system in a city, village or town fails to provide service for a period in excess of 30 days, and the owner or stockholders of the privately owned motor bus or public transportation system have announced an intention to abandon service, the governing body of the affected municipality may without referendum furnish or contract for the furnishing of other motor bus or public transportation service to the municipality and its inhabitants and to the users of the defaulting prior service for a period of not more than one year. This section shall
paragraph does not authorize a municipality to hire, directly or indirectly, any strikebreaker or other person for the purpose of replacing employes of said the motor bus or public transportation system engaged in a strike.
150,170
Section
170
. 66.0627 of the statutes is created to read:
66.0627 Special charges for current services. (1) In this section, "service" includes snow and ice removal, weed elimination, street sprinkling, oiling and tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, recycling, storm water management, including construction of storm water management facilities, tree care, removal and disposition of dead animals under s. 60.23 (20), soil conservation work under s. 92.115, and snow removal under s. 86.105.
(2) Except as provided in sub. (5), the governing body of a city, village or town may impose a special charge against real property for current services rendered by allocating all or part of the cost of the service to the property served. The authority under this section is in addition to any other method provided by law.
(3) (a) Except as provided in par. (b), the governing body of the city, village or town may determine the manner of providing notice of a special charge.
(b) Before a special charge for street tarring or the repair of sidewalks, curbs or gutters may be imposed, a public hearing shall be held by the governing body on whether the service in question will be funded in whole or in part by a special charge. Any interested person may testify at the hearing. Notice of the hearing shall be by class 1 notice under ch. 985, published at least 20 days before the hearing. A copy of the notice shall be mailed at least 10 days before the hearing to each interested person whose address is known or can be ascertained with reasonable diligence. The notice under this paragraph shall state the date, time and location of the hearing, the subject matter of the hearing and that any interested person may testify.
(4) A special charge is not payable in instalments. If a special charge is not paid within the time determined by the governing body, the special charge is delinquent. A delinquent special charge becomes a lien on the property against which it is imposed as of the date of delinquency. The delinquent special charge shall be included in the current or next tax roll for collection and settlement under ch. 74.
(5) Except with respect to storm water management, including construction of storm water management facilities, no special charge may be imposed under this section to collect arrearages owed a municipal public utility.
(6) If a special charge imposed under this section is held invalid because this section is found unconstitutional, the governing body may reassess the special charge under any applicable law.
Note: Restates s. 66.60 (16), relating to special charges, and renumbers the provision to make it a separate section within ch. 66.
In addition:
1. Expands the examples in the definition of "service" to expressly include removal and disposition of dead animals under s. 60.23 (20), conservation work under s. 92.115 [as renumbered by this bill] and snow removal under s. 86.105. Previously, these services were authorized to be funded by special assessment under s. 66.345, repealed by this bill. See Section 372 of this bill.
2. Expands the examples in the definition of "service" to expressly include "recycling" to reflect prevailing interpretation and current practice.
150,171
Section
171
. 66.064 of the statutes is renumbered 66.0807 and amended to read:
66.0807 Joint operation of public utility or public transportation system. Any
(2) A city, village or town served by any a privately owned public utility, motor bus or other systems of public transportation rendering local service may contract with the owner thereof of the utility or system for the leasing, public operation, joint operation, extension and improvement of the utility or system by the municipality
; or, with funds loaned by the municipality, may contract for the stabilization by municipal guaranty of the return upon or for the purchase by instalments out of earnings or otherwise of that portion of said the public utility or system which is operated within such the municipality and any territory immediately adjacent and tributary thereto
to the municipality; or may contract for the accomplishment of any object agreed upon between the parties relating to the use, operation, management, value, earnings, purchase, extension, improvement, sale, lease or control of such the utility or system property. The provisions of s. 66.07 66.0817 relating to preliminary agreement, and approval by the department of transportation or public service commission, and ratification by the electors, shall be applicable apply to the contracts authorized by this section. The department of transportation or public service commission shall, when any such a contract under this section is approved by it and consummated, cooperate with the parties in respect to making valuations, appraisals, estimates and other determinations specified in such the contract to be made by it.
Note: In order to facilitate public-private cooperation, deletes the referendum requirement for preliminary contracts.
See, also, Section 237
.
150,172
Section
172. 66.065 (title) of the statutes is renumbered 66.0803 (title) and amended to read:
66.0803 (title) Acquisition of public utility or bus transportation system.
150,173
Section
173. 66.065 (1), (2), (3), (4) and (4a) of the statutes are renumbered 66.0803 (1) (a), (b), (c), (d) and (e), and 66.0803 (1) (a) and (c) to (e), as renumbered, are amended to read:
66.0803 (1) (a) Any A town, village or city may construct, acquire or lease any plant and equipment located within or without in or outside the municipality, and including interest in or lease of land, for furnishing water, light, heat, or power, to the municipality, or to its inhabitants; may acquire a controlling portion of the stock of any corporation owning private waterworks or lighting plant and equipment; and may purchase the equity of redemption in a mortgaged or bonded waterworks or lighting system, including the cases where the municipality
shall in the franchise have has reserved right to purchase. The character or duration of the franchise, permit or grant under which any public utility is operated, shall
does not affect the power to acquire the same hereunder public utility under this subsection. Two or more public utilities owned by the same person or corporation, or 2 or more public utilities subject to the same lien or charge, may be acquired as a single enterprise under any proceeding heretofore begun or hereafter commenced, and the. The board or council may at any time agree with the owner or owners of any public utility or utilities as to on the agreed value thereof, of the utility or utilities and to may contract to purchase or acquire the same hereunder at such that value, upon such those terms and conditions as may be mutually agreed upon between said the board or council and said the owner or owners.
(c) The notice of the referendum shall include a general statement of the plant and equipment or part thereof it is proposed to acquire or construct be constructed, acquired or leased and of the manner of payment.
(d) Referendum elections Referenda under this section shall may not be held oftener than once a year, except that a referendum so held for the acquisition, lease or construction of any of the types of property enumerated in sub. (1) shall par. (a) does not bar the holding of one referendum in the same year for the acquisition and operation of a bus transportation system by the municipality.
(e) The provisions of subs. (2), (3) and (4) shall
pars. (b) to (d) do not apply to the acquisition of any plant, equipment or public utility for furnishing water service when such the plant, equipment or utility is acquired by the municipality by dedication or without monetary or financial consideration. After a public utility is constructed, acquired or leased under this subsection, pars. (b) to (d) do not apply to any subsequent construction, acquisition or lease in connection with that public utility.
Note: The 2nd sentence of par. (e) clarifies that once a successful referendum is held on a public utility acquisition, construction or lease, no additional referenda are required for any subsequent construction, acquisition or lease in connection with that public utility.
150,174
Section
174. 66.065 (5), (6) and (7) of the statutes are renumbered 66.0803 (2) (a) to (c) and amended to read:
66.0803 (2) (a) Any A city, village or town may by action of its governing body and with a referendum vote provide, acquire, own, operate or engage in a municipal bus transportation system where no existing bus, rail or other local transportation system exists in such
the municipality. Any A city, village or town in which there exists any local transportation system by similar action and referendum vote may acquire, own, operate or engage in the operation of a municipal bus transportation system upon acquiring the local transportation system by voluntary agreement with the owners thereof of the system, or pursuant to law, or upon securing a certificate from the department of transportation under s. 194.23.
(b) Any A street motor bus transportation company operating pursuant to ch. 194 shall, by acceptance of authority under that chapter, be deemed to have consented to a purchase of its property actually used and useful for the convenience of the public by the municipality in which the major part of such the property is situated or operated.
(c) Any A city, village or town providing or acquiring a motor bus transportation system under the provisions of this section may finance such the construction or purchase in any manner now authorized in respect of for the construction or purchase of a public utility.
150,175
Section
175. 66.066 (title), (1) to (1m) and (2) (intro.) and (a) to (i) of the statutes are renumbered 66.0621 (title), (1) to (3) and (4) (intro.) and (a) to (i), and 66.0621 (1) (a) and (b), (2), (3) and (4) (intro.) and (a) to (i), as renumbered, are amended to read:
66.0621 (1) (a) "Municipality" means any a city, village, town, county, commission created by contract under s. 66.30 66.0301, public inland lake protection and rehabilitation district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district created under ss. 66.20 to 66.26 or 66.88 to 66.918 200.01 to 200.15 and 200.21 to 200.65, town sanitary district under subch. IX of ch. 60, a local professional baseball park district created under subch. III of ch. 229 or a municipal water district or power district under ch. 198 and any other public or quasi-public corporation, officer, board or other public body empowered to borrow money and issue obligations to repay the same money and obligations out of revenues. "Municipality" does not include the state or a local exposition district created under subch. II of ch. 229.