66.0911 Laterals and service pipes.
Whenever If the governing body shall by resolution require requires water, heat, sewer and gas laterals or service pipes to be constructed from the lot line or near the lot line to the main or from the lot line to the building to be serviced, or both, it may provide that when the work is done by the city, village or town or under a city, village or town contract, a record of the cost of constructing such
the laterals or service pipes shall be kept and such the cost, or the average current cost of laying such the laterals or service pipes, shall be charged and be a lien against the lot or parcel served.
150,546
Section
546. 66.63 of the statutes is renumbered 66.0725 and amended to read:
66.0725 Assessment of condemnation benefits. (1) As a complete alternative to any other method provided by law, for the purpose of payment of the expenses, including such the excess of damages and all other expenses and costs, incurred for the taking of private property for the purpose set forth in ss. 32.02 (1), 61.34 (3) and 62.22, the governing body of the a town, city or village may, by resolution, levy and assess the whole or any part of such the expenses, as a special assessment upon such the property as they determine that the governing body determines is specially benefited thereby, and they by the taking. The governing body shall include in said
the levy the whole or any part of the excess of benefits over total damages, if any, making therein and make a list of every lot or parcel of land so assessed, the name of the owner thereof, if known, and the amount levied thereon on the property.
(2) Such The resolution under sub. (1) shall be published as a class 2 notice, under ch. 985, and with a notice therewith that at a the time and place stated therein, the governing body will meet at their usual place of meeting and hear all objections which may be made to such the assessment or to any part thereof. If such the resolution levies an assessment against property outside the corporate limits, notice as provided herein shall be given by mailing a copy of the resolution and the notice by registered mail to the last-known address of the owner of such the property. A copy of such the resolution shall be filed with the clerk of the town in which the property is located.
(3) At the time so fixed the governing body shall meet and hear all such objections, and for that purpose may adjourn to a date set by the governing body, until the hearing is completed, and shall by resolution confirm or modify such the assessment in whole or in part. At any time before the first day of the next November thereafter any party liable may pay any such the assessment to the town, city or village treasurer. On such first day of November 1, if any such the assessment remains unpaid, the treasurer shall make a certified statement showing what assessments so levied under this section remain unpaid, and file the same statement with the clerk, who shall extend the same upon place the unpaid assessments on the tax roll of such municipality, in addition to and as part of all other taxes therein levied on such land, to be collected therewith for collection.
(4) At the time of making out the tax roll, next after the filing of any assessment to pay the expenses incurred in proceedings for the condemnation of lands outside the corporate limits, the The town clerk shall enter
in said on the tax roll the benefits not offset by damages or an excess of benefits over damages which shall be are levied on the land described as a special assessment under this section by a city or village on land in the town and shall be collected the same collect the assessment in the same manner as other taxes. Such amounts when The assessments collected shall be paid over to the city or village treasurer to be applied in payment of any damages or excess of damages over benefits awarded by such the assessment; and in case. If the amount of such special assessments are is insufficient to pay all damages or excess of damages over benefits so awarded, then the difference shall be paid by the city or village. Any such damages Damages or excess of damages over benefits may be paid out of such the fund prior to before the collection of such
the special assessments, to be and reimbursed therefrom when collected.
(5) Any person against whose land an assessment of benefits is made pursuant to under this section may appeal therefrom as prescribed in s. 32.06 (10) within 30 days of the adoption of the resolution required under sub. (3).
150,547
Section
547. 66.635 of the statutes is renumbered 66.0731 and amended to read:
66.0731 Reassessment of invalid condemnation and public improvement assessments. (1) If in
any an action, other than an action pursuant to s. 66.60 (12), for the recovery of damages arising from a failure to make a proper assessment of benefits and damages, as provided by law, or failure to observe any provision of law, or because of any act or defect in any proceeding in which benefits and damages are assessed, and in any action to set aside any under s. 66.0703 (12), involving a special assessment, special assessment certificate, bond or note or tax certificate based upon such on the special assessment, the court determines that such the assessment is invalid by reason of a defective assessment of benefits and damages, or for any cause, it shall stay all proceedings, frame an issue therein and summarily try the
same issue and determine the amount which
that the plaintiff justly ought to pay or which should be justly assessed against the property in question. Such That amount shall be ordered to be paid into court for the benefit of the parties entitled thereto to the amount within a fixed time to be fixed. Upon compliance with said the order judgment shall be entered for the plaintiff with costs. If the plaintiff fails to comply with such the order the action shall be dismissed with costs.
(2) If the common council, village board or town board determines that any special assessment is invalid for any reason, it may reopen and reconsider such
the assessment as provided in s. 66.60 66.0703 (10).
150,548
Section
548. 66.64 of the statutes is renumbered 66.0705 and amended to read:
66.0705 Special Property of public and private entities subject to special assessments for local improvements. (1) (a) The property of the this state, except that held for highway right-of-way purposes or acquired and held for purposes under s. 85.09, and the property of every county, city, village, town, school district, sewerage district or commission, sanitary or water district or commission, or any public board or commission within this state, and of every corporation, company or individual operating any railroad, telegraph, telecommunications, electric light or power system, or doing any of the business mentioned in ch. 76, and of every other corporation or company whatever, shall be is in all respects subject to all special assessments for local improvements.
(b) Certificates and improvement bonds therefor for special assessments may be issued and the lien thereof of the special assessments enforced against such property described in par. (a), except property of the state, in the same manner and to the same extent as the property of individuals. Such assessments shall Special assessments on property described in par. (a) may not extend to the right, easement or franchise to operate or maintain railroads, telegraph, telecommunications or electric light or power systems in streets, alleys, parks or highways. The amount represented by any certificate or improvement bond issued as aforesaid shall be under this paragraph is a debt due personally from such the corporation, company or individual, payable in the case of a certificate when the taxes for the year of its issue are payable, and in the case of a bond according to the terms thereof
of the bond.
(2) In this subsection, "assessment" means a special assessment on property of the this state and "project" means any continuous improvement within overall project limits regardless of whether small exterior segments are left unimproved. If the assessment of a project is less than $50,000, or if the assessment of a project is $50,000 or more and the building commission approves the assessment under s. 66.60 (4) 66.0703 (6), the state agency which manages the property shall pay the assessment from the revenue source which supports the general operating costs of the agency or program against which the assessment is made.
150,549
Section
549. 66.645 of the statutes is repealed.
Note: Repealed as unnecessary. The provision, which refers to special assessments levied under s. 66.64, provides for the collection and enforcement of those assessments. Collection and enforcement of special assessments are provided elsewhere in the statutes; for example, ss. 66.0701, 66.0703 (13), 66.0717 and 74.53.
150,550
Section
550
. 66.65 (title) and (1) of the statutes are renumbered 66.0707 (title) and (1) and amended to read:
66.0707 (title) Assessment or special charge against city, village or town property abutting on improvement in adjacent city, village or town
. (1) A city, village or town may levy special assessments for municipal work or improvement under s. 66.60 upon 66.0703 on property in an adjacent city, village or town, if such the property abuts upon and benefits from such the work or improvement and if the governing body of the municipality where the property is located, by resolution approves such the levy. In any such case the by resolution. The owner of such the property shall be is entitled to the use of the work or improvement upon on which such the assessment is based upon on the same conditions as the owner of property within the city, village or town.
150,551
Section
551
. 66.65 (2) of the statutes is renumbered 66.0707 (3) and amended to read:
66.0707 (3) A special assessment or special charge under this section shall be is a lien against the benefited property and shall be collected by the treasurer in the same manner as the taxes of the municipality and paid over by the treasurer to the treasurer of the municipality levying such the assessment.
Note: The scope of this provision is expanded to include special charges. See Section 192 of this bill.
150,552
Section
552. 66.694 of the statutes is renumbered 66.0727 and amended to read:
66.0727 Special assessments against railroad for street improvement. (1) (a) If any a city, village or town causes any improves a street, alley or public highway within its corporate limits to be improved, including by grading, curbing, or paving or otherwise improving the street, alley or public highway, where, if the entire or partial cost of the improvement is assessed against abutting property, and if the street, alley or public highway is crossed by the track of any a railroad engaged as a common carrier, the common council or board of public works of the city, or the village or town board, shall, at any time after the completion and acceptance of the improvement by the municipality, file with the local agent of the railroad corporation operating the railroad a statement showing the amount chargeable to the railroad corporation for the improvement.
(b) The amount chargeable to the railroad corporation shall be an is the amount equal to the cost of constructing the improvement along the street, alley or public highway immediately in front of and abutting its right-of-way on each side of the street, alley or public highway at the point where the track crosses the street, alley or public highway, based upon the price per square yard, lineal foot or other unit of value used in determining the total cost of the improvement.
(2) The amount charged against any
a railroad corporation for improving the street, alley or public highway, fronting or abutting its right-of-way, shall may not exceed the average amount per front foot assessed against the remainder of the property fronting or abutting on the improved street, alley or public highway so improved. The amount calculated under sub. (1) and contained in the statement shall be is due and payable by the railroad corporation to the municipality, causing
filing the statement to be filed within 30 days of the date when the statement shall be is presented to the local representative of the railroad corporation.
150,553
Section
553. 66.695 (title) of the statutes is repealed.
150,554
Section
554. 66.695 of the statutes is renumbered 66.0727 (3) and amended to read:
66.0727 (3) If any
a railroad corporation fails or refuses to pay to any a city, village or town the amount set forth in any statement or claim for the making of street, alley or public highway improvements, as provided in s. 66.694, under this section within the time specified in the statement, the city, village or town shall have a valid has a claim for such that amount against the railroad corporation, and may maintain an action in any circuit court within this state to recover the amount in the statement.
150,555
Section
555. 66.696 (title) of the statutes is renumbered 66.0729 (title).
150,556
Section
556. 66.696 of the statutes is renumbered 66.0729 (1) and amended to read:
66.0729 (1) If the track of any a railroad is laid upon or along any a street, alley or public highway within any city, village or town, the corporation operating the railroad shall maintain and improve the portion of the street, alley or public highway that is occupied by its tracks. The railroad corporation shall grade, pave or otherwise improve the portion of the street, alley or public highway or portion thereof in such the manner and with such the materials as that the common council of the city or the village or town board determines. The railroad corporation is not required to pave or improve that portion of the street, alley or public highway occupied by it with different material or in a different manner from that in which the remainder of the street is paved or improved. The railroad corporation shall be is liable to pay for paving, grading or otherwise improving a street, alley or public highway only to the extent that the actual cost of the improvement exceeds the estimated cost of the improvement were the street, alley or public highway not occupied by the tracks of the railroad.
150,557
Section
557. 66.697 (title) of the statutes is repealed.
150,558
Section
558. 66.697 (1) and (2) of the statutes are renumbered 66.0729 (2) and (3) and amended to read:
66.0729 (2) If any a city, village or town orders any a street, alley or public highway to be paved, graded, curbed or improved, as provided in s. 66.696 sub. (1), the clerk of the city, village or town shall cause to be served upon serve the local agent of the railroad corporation, a notice setting forth the action taken by the city, village or town relative to the improvement of the street, alley or public highway.
(3) If the railroad corporation elects to construct the street, alley or public highway improvement, it shall within 10 days of the receipt of the notice from the clerk of the city, village or town, file with the clerk a notice of its intention to construct the street, alley or public highway improvement, and it shall be allowed until the following June 30 thereafter to complete the work, unless the work is ordered after May 20 of any year, and in that case the railroad corporation shall be allowed 40 days from the time the clerk of the municipality presents the notice to the railroad agent, in which to complete the work.
150,559
Section
559. 66.698 (title) of the statutes is repealed.
150,560
Section
560. 66.698 (1) and (2) of the statutes are renumbered 66.0729 (4) and (5) and amended to read:
66.0729 (4) If any a city, village or town orders any a street, alley or public highway improved, as provided in s. 66.696, under sub. (1) and serves notice on the railroad corporation, as provided in s. 66.697, under sub. (2) and the railroad corporation elects not to construct the improvement or elects to construct the improvement but fails to construct the improvement within the time provided in s. 66.697 under sub. (3), the city, village or town shall proceed to let a contract for the construction of the improvement, and cause improve the street, alley or public highway to be improved as determined under s. 66.696, and when sub. (1). When the improvement is completed and accepted by the city, village or town, the clerk of the city, village or town shall present to the local agent of the railroad corporation a statement of the actual cost of the improvement, and the railroad corporation shall, within 20 days of its receipt of the statement, pay to the treasurer of the city, village or town the amount shown by the statement.
(5) If any a railroad corporation fails to pay the cost of constructing any pavement or other street improvement as provided under sub. (1), the city, village or town causing responsible for the improvement to be constructed shall have the right to may enforce collection of the amount by an action at law against the railroad corporation as provided in s. 66.695 66.0727 (3).
150,561
Section
561
. 66.699 of the statutes is repealed.
Note: Restated in renumbered ss. 66.0727 (4) and 66.0729 (6). See Sections 209 and 210 of this bill.
150,562
Section
562. 66.70 of the statutes is renumbered 66.0611 and amended to read:
66.0611 Political subdivisions prohibited from levying tax on incomes. No county, city, village, town, or other unit of government authorized to levy taxes shall may assess, levy or collect any tax on income, or measured by income, and any such tax so assessed or levied is void.
150,563
Section
563. 66.73 of the statutes is repealed.
Note: Repeals s. 66.73, which authorizes a county, municipal or school board to annually provide for and appropriate funds for a program of citizenship education, including a ceremony of the induction to citizenship for those who have been enfranchised within the past year.
150,564
Section
564. 66.74 of the statutes is renumbered 66.0613.
150,565
Section
565. 66.75 (title), (1) and (1m) (a) to (e) and (f) 1. and 2. of the statutes are renumbered 66.0615 (title), (1) and (1m) (a) to (e) and (f) 1. and 2., and 66.0615 (1) (dm) and (1m) (a) and (b) 2., as renumbered, are amended to read:
66.0615 (1) (dm) "Sponsoring municipality" means any a city, village or town that creates a district either separately or in combination with another city, village, town or county.
(1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Any A tax imposed under this paragraph is not subject to the selective sales tax imposed by s. 77.52 (2) (a) 1. and may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). Any A tax imposed under this paragraph by a municipality shall be paid to the municipality and may be forwarded to a commission if one is created under par. (c), as provided in par. (d). Except as provided in par. (am), any a tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.
(b) 2. If 2 or more municipalities in a zone impose a room tax under par. (a), the municipalities shall enter into a contract under s. 66.30 66.0301 to create a commission under par. (c). If no tourism entity exists in any of the municipalities in the zone that have formed a commission, the commission shall contract with another organization in the zone to perform the functions of the tourism entity. Each municipality in a single zone that imposes a room tax shall levy the same percentage of tax. If the municipalities are unable to agree on the percentage of tax for the zone, the commission shall set the percentage.
150,567
Section
567. 66.75 (1m) (f) 4. and 5., (2) and (3) of the statutes are renumbered 66.0615 (1m) (f) 4. and 5., (2) and (3), and 66.0615 (2) (a) and (c), as renumbered, are amended to read:
66.0615 (2) (a) Whenever the If a municipality or district has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, inspect and audit the financial records of any person subject to sub. (1m) pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.
(c) Determine the tax under sub. (1m) according to its best judgment if any a person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form and within the time prescribed by the municipality or district.
150,568
Section
568. 66.77 of the statutes is renumbered 59.605.
150,569
Section
569. 66.80 (title) of the statutes is renumbered 62.63 (title) and amended to read:
62.63 (title) Benefit funds for officers and employes of first 1st class cities.
150,570
Section
570
. 66.80 (1) of the statutes is repealed.
Note: Restated as part of s. 62.63 (1), created by Section 15 of this bill.
150,571
Section
571. 66.80 (2) of the statutes is renumbered 62.63 (2) and amended to read:
62.63 (2) Retirement board. Upon approval by By a majority vote of the its members
of, the common council of such a 1st class city the common council shall may create a retirement board, the members of which shall serve without compensation, which board shall have full power and authority to administer such an annuity and benefit fund, and to under this section. The retirement board may make such rules and regulations under which all participants shall contribute to and receive benefits from such the fund. Members of the board shall serve without compensation. Three members of the retirement board shall be city employes elected by the members of the retirement system and shall serve 4-year terms and 5 members shall be appointed under s. 66.146 62.51 and shall serve 3-year terms. The common council may provide for contribution by the city to such the annuity and benefit fund. The executive director of the retirement board shall be appointed under s. 66.146 62.51.
150,572
Section
572
. 66.80 (3) of the statutes is repealed.
Note: Restated as part of s. 62.63 (1), created by Section 15 of this bill.
150,573
Section
573. 66.805 of the statutes is renumbered 62.65 and amended to read:
62.65 Death benefit payments to foreign beneficiaries. A retirement system of any The common council of a 1st class city of the first class may provide
by appropriate enactment of the local legislative body that under the city's retirement system no beneficiary may be designated for the payment of any retirement allowance, pension or proceeds of a member of such the retirement system if such the beneficiary is not a resident of either the United States or Canada. If a beneficiary is designated who is neither a resident of the United States nor Canada, any contributions or retirement allowance which would have been paid to the beneficiary had the beneficiary been a resident of either the United States or Canada shall be deemed is payable to the estate of the deceased member of such the retirement system. The local legislative body of the city of the first class common council may also provide by appropriate enactment that if a death benefit would be payable because of the death of a member of the retirement system and the designated beneficiary of such the death benefit is not a resident of either the United States or Canada, the death benefit which would have been paid had the designated beneficiary been a resident of either the United States or Canada, shall be deemed is payable to the estate of the deceased member.
150,574
Section
574. 66.81 of the statutes is renumbered 62.63 (4) and amended to read:
62.63 (4) Exemption of funds and benefits from taxation, execution and assignment. Except as provided in s. 49.852 and subject to s. 767.265, all moneys and assets of any a retirement system of any a 1st class city of the first class and all benefits and allowances and every portion thereof, both before and after payment to any beneficiary, granted under any such the retirement system shall be are exempt from any state, county or municipal tax or from attachment or garnishment process, and shall. The benefits and allowances may not be seized, taken, detained or levied upon by virtue of any executions, or any process or proceeding whatsoever issued out of or by any court of this state, for the payment and ratification in whole or in part of any debt, claim, damage, demand or judgment against any member of or beneficiary under any such the retirement system, and no. No member of or beneficiary under any such the retirement system shall have any right to may assign any benefit or allowance, or any part thereof, either by way of mortgage or otherwise; however, this. The prohibition shall against assigning a benefit or allowance does not apply to assignments made for the payment of insurance premiums. The exemption from taxation contained herein shall under this section does not apply with respect to any tax on income.
150,575
Section
575. 66.82 of the statutes is renumbered 62.63 (3) and amended to read:
62.63 (3) Investment of retirement funds in 1st class cities. The board of any a retirement system in of a 1st class city, whose funds are independent of control by the investment board, shall have the power in addition to others provided to may invest funds from the system, in excess of the amount of cash required for current operations, in loans, securities and any other investments authorized for investment of funds of the public employe trust fund under s. 25.17 (3) (a) and (4). The independent retirement system board shall be then is subject to the conditions imposed on the investment board in making the investments under s. 25.17 (3) (e) to (g), (4), (7), (8) and (15) but is exempt from the operation of ch. 881. In addition to all other authority for the investment of funds granted to the board of any a retirement system of a 1st class city whose funds are independent of the control of the investment board, the retirement system board of the city may invest its funds in accordance with s. 206.34, 1969 stats. In making investments under this section
subsection, the board of a retirement system of a 1st class city may invest in shares of investments authorized under this section subsection.
150,576
Section
576. 66.88 of the statutes is renumbered 200.21, and 200.21 (intro.), (3), (4), (6), (7) and (10), as renumbered, are amended to read:
200.21 Definitions. (intro.) In ss. 66.88 to 66.918 this subchapter:
(3) "Commission" means the metropolitan sewerage commission created under s. 66.882 200.23.
(4) "District" means the metropolitan sewerage district created under s. 66.882 200.23.
(6) "Local sewer" means any sewer constructed, operated or maintained by any municipality. "Local sewer" does not include any sewer that has been incorporated into the sewerage system under s. 66.896 200.37 (2). If the classification of any sewer is unclear, the presumption shall be that the sewer is local.
(7) "Municipality" means any city, town, village, sanitary district organized under subch. IX of ch. 60 or metropolitan sewerage district organized under ss. 66.20 200.01 to 66.26 200.15 that is located wholly or partially within the district or that contracts for services under s. 66.898 200.39.
(10) "Sewerage service area" means the area of the district and the area for which service is provided by contract under s. 66.898 200.39.
150,577
Section
577. 66.882 of the statutes is renumbered 200.23, and 200.23 (1) (a) and (b) 1. and (2) (a) (intro.) and (b), as renumbered, are amended to read:
200.23 (1) (a) Except as provided in par. (b), a commission is established under ss. 66.88 to 66.918
this subchapter if the common council of any 1st class city passes a resolution of necessity by a majority vote of the members-elect.
(b) 1. On April 27, 1982, each metropolitan sewerage district organized under s. 59.96, 1979 stats., is reorganized as a district under ss. 66.88 to 66.918 this subchapter and a commission is created under ss. 66.88 to 66.918 this subchapter.
(2) (a) (intro.) Except as provided in s. 66.884 200.25 (7), the mayor of the 1st class city shall appoint 7 individuals as members of the commission, each of whom shall have his or her principal residence in the 1st class city. Three of the commissioners appointed under this paragraph shall be elected officials. Each commissioner appointed under this paragraph may take his or her seat immediately upon appointment, pending confirmation or rejection by a majority of the members-elect of the common council. An appointee whose confirmation is pending may act within the scope of authority of a commissioner until the mayor withdraws the appointment or the common council rejects the appointment, whichever is earlier. The mayor shall withdraw any appointment that the common council rejects and may only resubmit the appointment for confirmation after at least one subsequent appointment is rejected. For the purposes of this paragraph, "elected official" means:
(b) Except as provided in s. 66.884 200.25 (7), an executive council composed of the elected executive officer of each city, village and town that is wholly or partly within the boundaries of the district under s. 66.888 200.29 (1), except a 1st class city, shall appoint 4 members of the commission by a majority vote of the members of the executive council. Each of these members shall have his or her principal residence within the district but outside the 1st class city. Three of these members shall be elected officials. Each commissioner appointed under this paragraph may take his or her seat immediately upon appointment.
150,578
Section
578. 66.884 of the statutes is renumbered 200.25, and 200.25 (1) (a) 1. to 3. and (c), (2), (3), (4), (7) (a) and (8), as renumbered, are amended to read:
200.25 (1) (a) 1. Each commissioner appointed by the mayor of the 1st class city under s. 66.882 200.23 (2) (a) who is not an elected officer serves for a 3-year term or until a successor is appointed, whichever is later.
2. Each commissioner appointed by the mayor of the 1st class city under s. 66.882 200.23 (2) (a) who is an elected officer serves for a one-year term or until a successor is appointed, whichever is later.
3. Each commissioner appointed by the executive council under s. 66.882 200.23 (2) (b) serves for a 3-year term or until a successor is appointed, whichever is later.
(c) Of the initial commissioners who are not elected officers appointed by the mayor of the 1st class city under s. 66.882 200.23 (2) (a), one commissioner has a term of one year, one commissioner has a term of 2 years and 2 commissioners have a term of 3 years. One of the initial commissioners appointed by the executive council under s. 66.882 200.23 (2) (b) has a term of one year, one of the initial commissioners has a term of 2 years and 2 of the initial commissioners have terms of 3 years.
(2) Successors. The mayor shall appoint successors to commissioners appointed under s. 66.882 200.23 (2) (a) and the executive council shall appoint successors to commissioners appointed under s. 66.882 200.23 (2) (b), as provided in s. 66.882 200.23. Each successor shall be appointed at least 6 weeks before the expiration of the preceding commissioner's term.
(3) Change of residence or loss of elected status. Any commissioner appointed under s. 66.882 200.23 (2) (a) who moves his or her principal residence outside the 1st class city and any commissioner appointed under s. 66.882 200.23 (2) (b) who moves his or her principal residence outside the district or into the 1st class city shall resign. Any commissioner who is an elected official and who is not reelected or who otherwise leaves the elected office may serve not more than an additional 90 days after leaving office or until a successor is appointed, whichever occurs first.
(4) Vacancies. Vacancies occurring during the term of any commissioner shall be filled as provided under s. 66.882 200.23, but only for the balance of the unexpired term. All vacancies shall be filled within 90 days. The balance of the unexpired term constitutes one term for the commissioner appointed to fill the vacancy. A commissioner appointed to fill a vacancy may be reappointed for subsequent full terms, as provided in sub. (1) (a).