1999 Wisconsin Act 150

150,499 Section 499. 66.527 (title) of the statutes is renumbered 66.0123 (title).

150,500 Section 500. 66.527 (1) to (3) of the statutes are renumbered 66.0123 (2) to (4) and amended to read:

66.0123 (2) Funds for the establishment, operation and maintenance of a department of recreation may be provided by the governing body of any town or school district A governmental unit may, after compliance with s. 65.90, provide funds for the establishment, operation and maintenance of a department of public recreation.

(3) (a) Any such A governmental unit may delegate the power to establish, maintain and operate a department of public recreation to a board of recreation board, which shall consist of 3 members and shall be appointed by the chairperson or other presiding officer of the governing body governmental unit. The first appointments shall be made so that one member will serve serves one year, one for serves 2 years and one for serves 3 years; thereafter appointments shall be for terms of. After the first appointments, terms are 3 years.

(b) When 2 or more of the aforesaid governing governmental units desire to conduct, jointly, a department of public recreation, the joint recreation board shall consist of not less than 3 members who shall be selected by the presiding officers of such the governmental units acting jointly. Appointments shall be made for terms as provided in par. (a).

(c) The members of any such a recreation board shall serve gratuitously.

(d) Such A recreation board is authorized to may conduct the activities of such public recreation the department, to of public recreation, expend funds therefor, to, employ a supervisor of recreation, to employ assistants, to purchase equipment and supplies, and generally to supervise the administration, maintenance and operation of such the department of public recreation and recreational activities authorized by the recreation board.

(4) (a) The public A recreation board has the right to may conduct public recreation activities on property purchased or leased by any such governing a governmental unit for recreational purposes and under its own custody, on other public property under the custody of any other public authority, body or board with the consent of such the public authority, body or board, or on private property with the consent of its owner, and such. The recreation board, with the approval of the appointing board authority, may accept gifts and bequests of land, money or other personal property, and use the same gifts and bequests in whole or in part, or the income therefrom from the gifts and bequests or the proceeds from the sale of any such property in the establishment, maintenance and operation of recreational activities.

(b) The A recreation board shall annually submit to the governing body governmental unit a report of its the board's activities and showing, including receipts and expenditures. Such reports The report shall be submitted not less than 15 days prior to before the annual meeting of such the governmental unit.

(c) An audit shall be made of the accounts of such recreational the recreation board in the same manner as provided for audits for towns or school districts as the case may be.

(d) The persons selected by the recreation board shall furnish a surety bond in such an amount as shall be fixed by the governing body governmental unit.

150,501 Section 501. 66.53 of the statutes is renumbered 66.0733 (intro.) and amended to read:

66.0733 Repayment of assessments in certain cases. (intro.) If in any city or town any a contract for improvements entered into by a governmental unit authorized to levy special assessments is declared void by any a court of last resort on the following grounds: want of power to make such contract; made contrary to a prohibition against contracting in any other than a specified way; or forbidden by statute, and if the governing body of the city or town has not adopted the resolution referred to in s. 66.295 (1) relating to payment of any person who has furnished any benefits under the void contract, the governing body of the city or town may provide that all persons who have paid all or any part of any assessment levied against the abutting property owners by reason because of the improvement may be reimbursed the amount of the assessment, paid from the fund, as that the governing body may determine. determines. This section applies to contracts for improvements that are void for any of the following reasons:

(1) There was insufficient authority to make the contract.

(2) The contract was made contrary to a prohibition against contracting in other than a specified way.

(3) The contract was prohibited by statute.

Note: Expands the scope of the provision to include any governmental entity authorized to levy special assessments.

Reflects the repeal of s. 66.295 by Section 336.

150,502 Section 502. 66.54 (title) of the statutes is renumbered 66.0713 (title) and amended to read:

66.0713 (title) Special improvement bonds; Contractor's certificates; general obligation-local improvement bonds; special assessment B bonds.

150,503 Section 503. 66.54 (1) of the statutes is renumbered 66.0713 (1), and 66.0713 (1) (intro.), (c) and (d), as renumbered, are amended to read:

66.0713 (1) Definitions. (intro.) Wherever used or referred to in In this section, unless a different meaning clearly appears from the context:

(c) "Municipality" "Local governmental unit" means county, city, village, town, farm drainage board, sanitary districts, utility districts, public inland lake protection and rehabilitation districts, and all other public boards, commissions or districts, except 1st class cities, authorized by law to levy special assessments for public improvements against the property benefited by the special improvements.

(d) "Public improvement" means the result of the performance of work or the furnishing of materials or both, for which special assessments are authorized to be levied against the property benefited thereby by the work or materials.

150,504 Section 504. 66.54 (2) of the statutes is repealed.

Note: Repealed as unnecessary. The repealed subsection provides a noninclusive list of methods of funding public improvements by municipalities. Independent authority exists for these funding methods.

150,505 Section 505. 66.54 (3) (title) of the statutes is repealed.

150,506 Section 506. 66.54 (3) of the statutes is renumbered 66.0709 (2) and amended to read:

66.0709 (2) Whenever If it is determined that the cost of any a public improvement about to be made is to be paid, wholly in whole or in part, by special assessments against the property to be benefited by the improvement, the resolution authorizing such the public improvement shall provide and require that the whole, or any stated proportion, or no part of the estimated aggregate cost of such the public improvement, which is to be levied as special assessments, shall be paid into the municipal treasury of the local governmental unit in cash. No such The public improvement shall may not be commenced nor any contract for the improvement let therefor unless and until such the payment, if any, required by said the resolution, is paid into the treasury of the municipality local governmental unit by the owner or persons having an interest in the property to be benefited, which. The payment shall be credited on against the amount of the special assessments levied or to be levied against benefited property designated by the payer. In the event that If a preliminary payment is required by said the resolution, the refusal of one or more owners or persons having an interest in the property to be benefited to pay such any preliminary payments shall does not prevent the making of such the improvement, if the entire specified sum is obtained from the remaining owners or interested parties.

150,507 Section 507 . 66.54 (4) (title) of the statutes is renumbered 66.0711 (title) and amended to read:

66.0711 (title) Discount on contract price cash payments for public improvements.

150,508 Section 508. 66.54 (4) of the statutes is renumbered 66.0711 (2) and amended to read:

66.0711 (2) Every bid hereafter received for any public improvement which is not to be paid wholly in cash shall contain a provision that all payments made in cash by the municipality local governmental unit as provided by contract or made on special assessments as hereinafter provided shall be are subject to a specified rate of discount. The municipal treasurer of the local governmental unit shall issue a receipt for every such payment made on any special assessment, stating the date and amount of the cash payment, the discount and the total credit including such the discount, on a specified special assessment or assessments. The treasurer shall on the same day deliver a duplicate of such the receipt to the clerk, who shall credit the specified assessments accordingly. All moneys so received shall be paid to the contractor as provided by the contract.

150,509 Section 509. 66.54 (5) of the statutes is renumbered 66.0713 (9) and amended to read:

66.0713 (9) Payment by municipality local governmental unit. Whenever any such If a public improvement has been paid for by the municipality local governmental unit, contractor's certificates as provided for in under sub. (6), or (2), general obligation-local improvement bonds as provided for in sub. (9) under s. 67.16, or special assessment B bonds as provided for in under sub. (10) (4) may be issued to the municipality local governmental unit as the owner thereof of the certificates or bonds. All of the provisions of subs. (6), (9) and (10) (2) and (4) and s. 67.16 applicable to the contractor or to the owner of such the contractor's certificates or to such, the general obligation-local improvement bonds or to such the special assessment B bonds shall be deemed to include the municipality local governmental unit which has paid for such the improvement and to which such the contractor's certificates, general obligation-local improvement bonds or special assessment B bonds have been issued, except as otherwise provided in this section otherwise provided.

150,510 Section 510. 66.54 (6) (title) of the statutes is renumbered 66.0713 (2) (title).

150,511 Section 511. 66.54 (6) (a) and (b) of the statutes are renumbered 66.0713 (2) (a) and (b) and amended to read:

66.0713 (2) (a) Whenever any If a public improvement has been made and has been accepted by the governing body of the municipality local governmental unit, it may cause to be issued issue to the contractor for such the public improvement, a contractor's certificate as to each parcel of land against which special assessments have been levied for the unpaid balance of the amount chargeable thereto to the parcel, describing each parcel. Such The certificate shall be substantially in the following form:

$.... No. ....

(name of municipality local governmental unit)

Contractor's certificate

For construction of ....

(name of municipality local governmental unit)

Issued pursuant to

150,66 Section 66.54 (6) 66.0713 (2), Wis. Stats.

We, the undersigned officers of the (name of municipality), hereby local governmental unit), certify that (name and address of contractor) has performed the work of constructing .... in .... benefiting the following premises, to wit: (insert legal description) in the (name of municipality local governmental unit) .... County, Wisconsin, pursuant to a contract entered into by said (name of municipality local governmental unit) with the said .... (name of contractor), dated ...., and that .... entitled to the sum of .... dollars, being the unpaid balance due for said the work chargeable to the property hereinabove described above.

Now, therefore, If the said sum shall unpaid balance due is not be paid to the treasurer of (name of municipality local governmental unit) before the first day of the following December, next, the same that amount shall be extended upon the tax roll of the (name of municipality local governmental unit) against the property above described as listed therein in the tax roll, and collected for, as provided by law.

This certificate is transferable by indorsement but such an assignment or transfer shall be by indorsement is invalid unless the same shall be recorded in the office of the clerk of the (name of municipality local governmental unit) and the fact of such the recording is indorsed on this certificate. The holder of this certificate shall have has no claim upon the (Name of municipality) in any event local governmental unit), except from the proceeds of the special assessments levied for said the work against the above described land.

This certificate shall bear interest from its date to the following January 1 next succeeding.

Given under our hands at (name of municipality local governmental unit), this .... day of ...., .... (year)

.... ....

(Mayor, President, Chairperson)

Countersigned:

.... ....

Clerk, (name of municipality local governmental unit)

Assignment record

Assigned by .... .... (Original Contractor) to .... .... (Name of Assignee) of .... (Address of Assignee) .... .... (Date and signature of clerk)

(b) Such certificate shall in no event be a municipal A contractor's certificate is not a liability of a local governmental unit and shall so state in boldface type printed on the face thereof of the certificate. Upon issuance of said a certificate, the clerk of the municipality local governmental unit shall at once immediately deliver to the municipal treasurer of the local governmental unit a schedule of each such certificate showing the date, amount, number, date of maturity, person to whom issued and parcel of land against which the assessment is made. The treasurer shall thereupon notify, by mail, the owner of said the parcel, as the same owner appears on the last assessment roll, that payment is due on said the certificate at the office of said the treasurer, and if such the owner shall pay such pays the amount or part thereof so due, said the clerk shall cause the same to be paid pay that amount to the registered holder of said the certificate, and shall indorse such the payment on the face of said the certificate and on the clerk's record thereof of the certificate. The clerk shall keep a record of the names of the persons, firms or corporations to whom such contractor's certificates shall be are issued and of the assignees thereof of certificates when the fact of assignment is made known to such the clerk. Assignments of such contractor's certificates shall be are invalid unless recorded in the office of the clerk of the municipality local governmental unit and the fact of such recording be is indorsed on said the certificate. Upon final payment of the certificate, the same certificate shall be delivered to the treasurer of the municipality local governmental unit and by the treasurer delivered to such the clerk. On the first of each month, to and including December 1, the treasurer shall certify to the clerk a detailed statement of all payments made on such certificates.

150,512 Section 512. 66.54 (6) (c) of the statutes is renumbered 66.0713 (10) and amended to read:

66.0713 (10) After the expiration of 90 days from the date of such a contractor's certificate or any general obligation-local improvement bond or special assessment B bond hereinafter provided for, the same shall be certificate or bond is conclusive evidence of the legality of all proceedings up to and including the issue thereof of the certificate or bond and prima facie evidence of the proper construction of the improvement.

150,513 Section 513. 66.54 (6) (d) of the statutes is renumbered 66.0713 (2) (c) and amended to read:

66.0713 (2) (c) If said certificates are a contractor's certificate is not paid before December 1 in the year in which they are issued, the comptroller or clerk of the municipality local governmental unit shall thereupon include in the statement of special assessments to be placed in the next tax roll an amount sufficient to pay such certificates the certificate, with interest thereon from the date of such certificates the certificate to the following January 1 next succeeding, and thereafter the same proceedings for the collection of that amount shall be the same as the proceedings shall be had as in the case for the collection of general property taxes, except as otherwise provided in this section otherwise provided. Such . The delinquent taxes shall be returned to the county treasurer in trust for collection and not for credit. All moneys collected by the municipal treasurer of the local governmental unit or by the county treasurer and remitted to the municipal treasurer of the local governmental unit on account of such the special assessments shall be delivered to the owner of the contractor's certificate on demand.

150,514 Section 514 . 66.54 (7) of the statutes is renumbered 66.0715 (3), and 66.0715 (3) (title), (a) to (f), (fm) 2. b. and 3. and (g), as renumbered, are amended to read:

66.0715 (3) (title) Annual instalments of special assessments. (a) The governing body of any municipality a local governmental unit may provide that special assessments levied to defray the cost of any a public improvement or a project constituting part of a general public improvement, except sprinkling or oiling streets, may be paid in annual instalments.

(b) The first instalment shall include a proportionate part of the principal of the special assessment, determined by the number of instalments, together with interest on the whole assessment from such a date, not prior to before the date of the notice hereinafter provided for under par. (e), and to such that date, not later than December 31, in the year in which same the instalment is to be collected as shall be determined by the governing body, and each. Each subsequent instalment shall include a like the same proportion of the principal and one year's interest upon on the unpaid portion of such the assessment.

(c) The first instalment shall be entered in the first tax roll prepared after said the instalments shall have been determined as a special tax on the property upon which the special assessment was levied, and thereafter this tax shall be treated in all respects as any other municipal tax of a local governmental unit, except as otherwise provided in this section otherwise provided. One of the subsequent instalments. Each subsequent instalment shall be entered in a like manner and with like effect in each of the subsequent annual tax rolls thereafter until all instalments are levied.

(d) If any instalment so entered in the tax roll shall is not be paid to the municipal treasurer of the local governmental unit with the other taxes it shall be returned to the county as delinquent and accepted and collected by the county in the same manner as delinquent general taxes on real estate, except as otherwise provided in this section otherwise provided.

(e) Whenever If the governing body determines to permit any special assessments for any a local improvements improvement to be paid in instalments it shall publish a class 1 notice, under ch. 985. Such The notice shall be substantially in the following form:

INSTALMENT ASSESSMENT NOTICE

Notice is hereby given that a contract has been (or is about to be) let for (describe the improvement) and that the amount of the special assessment therefor for the improvement has been determined as to each parcel of real estate affected thereby and a statement of the same assessment is on file with the.... clerk; it is proposed to collect the same special assessment in.... instalments, as provided for by section 66.54 66.0715 of the Wisconsin statutes Statutes, with interest thereon at.... per cent percent per year; that all assessments will be collected in instalments as provided above provided except such assessments on property where the owner of the same shall file files with the.... clerk within 30 days from date of this notice a written notice that the owner elects to pay the special assessment on the owner's property, describing the same property, to the.... treasurer on or before the next succeeding following November 1, unless the election is revoked. If, after making such the election, said the property owner fails to make the payment to the.... treasurer, the.... clerk shall place the entire assessment on the next succeeding following tax roll.

Dated....

.... [Clerk of (name of municipality local governmental unit)]

(f) After the time for making an initial election to pay the special assessment in full under par. (e) expires, any the assessment may be paid in full before due, only upon the payment of such that portion of the interest to become due thereon as the governing body shall determine determines.

(fm) 2. b. Interest on that amount at the rate used by the municipality local governmental unit for instalment payments under par. (b), covering the period between the date that the initial election was made under par. (e) and the date on which the instalment is paid.

3. If the first instalment has not been paid by property owners under par. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall be an amount calculated under par. (b) plus interest on that amount at the rate used by the municipality local governmental unit for instalment payments under par. (b), covering the period between the date that the initial election was made under par. (e) and the date on which the instalment is paid.

(g) A schedule of the assessments and assessment instalments thereof shall be recorded in the office of the clerk of the municipality forthwith local governmental unit as soon as practicable.

150,515 Section 515. 66.54 (8) of the statutes is repealed.

Note: Repealed as unnecessary. Authority to issue general obligation-local improvement bonds and special assessment B bonds is provided independently in other provisions of renumbered s. 66.54.

150,516 Section 516. 66.54 (9) (title) of the statutes is renumbered 66.0713 (3) (title).

150,517 Section 517. 66.54 (9) (a) of the statutes is renumbered 66.0713 (3) and amended to read:

66.0713 (3) For the purpose of anticipating the collection of special assessments payable in instalments as provided in this section s. 66.0621 (3) and after such the instalments have been determined, the governing body may issue general obligation-local improvement bonds as more particularly described in this subsection under s. 67.16.

150,518 Section 518 . 66.54 (9) (b) and (c) of the statutes are renumbered 67.16 (2) (b) and (c) and amended to read:

67.16 (2) (b) The issue of such general obligation-local improvement bonds shall be in an amount not to exceed exceeding the aggregate unpaid special assessments levied for the public improvement which such that the issue is to finance. A single issue of such the bonds may be used to finance one or more different local improvements for which special assessments are authorized to be made in the same year. Sections 67.035, 67.06, 67.07, 67.08 and 67.11, where not contrary to the provisions of this section, shall be applicable to such apply to the bonds. Such The bonds shall mature in the same number of instalments as said the underlying special assessments, but the date of maturity of each instalment of said the bonds shall be fixed in October, November or December. The first maturity of such the bonds may be in the second 2nd year following the date of levy of the first instalment of the underlying special assessment. At the time of that the authorization of such bonds are authorized, the governing body of the municipality local governmental unit shall levy a tax upon all the taxable property of said municipality the local governmental unit sufficient to provide for the payment of the principal and interest of said the bonds at maturity, which. The tax levy shall be is irrepealable. All collections of instalments of the special assessments levied to pay for such the public improvement, either before or after delinquency thereof, shall be placed by the municipal treasurer of the local governmental unit in a special debt service fund, designated and identified for such the issue of such the bonds, and shall be used only for the payment of said the bonds and interest of such the issue. The annual instalment of the irrepealable tax levied for the purpose of payment of such the bonds and interest thereon, on the bonds shall be diminished by the amount on hand in such the debt service fund on November 1 of each tax levy year after deducting any unpaid interest and principal due in that year, and said the amount so on hand in said the fund shall be applied to the payment of the next succeeding instalment of principal and interest named on said the bonds. Any deficiency in the debt service fund for the payment of such the bonds and interest thereon at maturity shall be paid out of the general fund of the municipality local governmental unit and such the general fund shall be reimbursed from the collection of such that part of the aforesaid irrepealable tax as that is actually levied. Any surplus in said the debt service fund after all bonds and interest thereon are fully paid, shall be paid into the general fund.

(c) If any instalment of the aforesaid special assessment so that is entered in the tax roll shall is not be paid to the municipal treasurer of the local governmental unit with the other taxes, it shall be returned to the county treasurer as delinquent in trust for collection.

Note: Provisions of s. 66.54 relating to general obligation-local improvement bonds are relocated to ch. 67, relating to general obligation debt. See, also, Section 623 of this bill.

150,519 Section 519. 66.54 (10) and (11) of the statutes are renumbered 66.0713 (4) and (5) and amended to read:

66.0713 (4) Special assessment B bonds. (a) For the purpose of anticipating the collection of special assessments payable in instalments, as provided in this section s. 66.0715 (3) and after said the instalments have been determined, the governing body may issue special assessment B bonds payable out of the proceeds of such the special assessments as provided in this section. Such The bonds shall in no event be are not a general municipal liability of the local governmental unit.

(b) The issue of such special assessment B bonds shall be in an amount not to exceed exceeding the aggregate unpaid special assessments levied for the public improvement which such that the issue is to finance. A separate bond shall be issued for each separate assessment and said the bond shall be secured by and be payable out of only the assessment against which it is issued. Such The bonds shall mature in the same number of instalments as said the underlying special assessments. Such The bonds shall carry coupons equal in number to the number of special assessments, which. The coupons shall be detachable and entitle the owner thereof of the bond to the payment of principal and interest collected on the underlying special assessments. Such The bond shall be executed as provided in s. 67.08 (1) and may be registered under s. 67.09. Each bond shall include a statement that it is payable only out of the special assessment on the particular property against which it is issued and the purpose for which same the assessment was levied and such other provisions as that the governing body shall deem proper to insert inserts.

(ba) Payments of principal and interest shall conform as nearly as may be possible to the payments to be made on the instalments of the assessment, and the principal and interest to be paid on the bonds shall not exceed the principal and interest to be received, on the assessment. All collections of instalments of the special assessments levied to pay for such the public improvement, either before or after delinquency thereof, shall be placed by the municipal treasurer of the local governmental unit in a special debt service fund designated and identified for such the bond issue of bonds and shall be used only for the payment of said the bonds and interest of such the issue. Any surplus in said the debt service fund after all bonds and interest thereon are fully paid, shall be paid into the general fund.