(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549. 66.645 of the statutes is repealed.
Note: Repealed as unnecessary.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).
(7) (a) Commencing in 1990, in the year immediately following the date when the federal decennial census of population becomes available in printed form, the commission shall reapportion the allocation of appointments between s. 66.882 200.23 (2) (a) and (b) to reflect as nearly as possible the proportionate populations within the district of the 1st class city and of the cities, villages and towns that are represented on the executive council. As part of its reapportionment the commission may increase the number of seats to not more than 13 and may decrease the number of seats to not less than 9.
(8) Removal from office. Any commissioner appointed by the mayor under s. 66.882 200.23 (2) (a) may be removed by the mayor. Any commissioner appointed by the executive council under s. 66.882 200.23 (2) (b) may be removed by the same process as is used for appointment.
150,579
Section
579. 66.886 of the statutes is renumbered 200.27, and 200.27 (1), (2) (a) 1. and (b), (3) and (4), as renumbered, are amended to read:
200.27 (1) Quorum. Six commissioners constitute a quorum for the transaction of business. If after reapportionment under s. 66.884 200.25 (7) the number of commissioners is increased to 12 or 13, 7 commissioners constitute a quorum. If after reapportionment under s. 66.884 200.25 (7) the number of commissioners is reduced to 9 or 10, 5 commissioners constitute a quorum.
(2) (a) 1. No resolution adopted by the commission under s. 66.91 200.55 (1), (3) (c) or (6), 67.05 (1) or 67.12 (12), no schedule of charges under s. 66.076 66.0821, 66.898 200.39 (4), 66.899 200.41 or 66.91 200.55 (5) (b) 3., no decision to borrow against taxes under s. 67.12 (1) and no decision to borrow under s. 24.61 (3) (a) 7. is valid unless adopted by an affirmative vote of at least a two-thirds majority of all commissioners.
(b) If one or more resolutions authorizing full financing of the capital budget adopted under s. 66.908
200.53 are not adopted on or before October 15 succeeding the annual adoption of the budget, the commission may by a vote of a simple majority of all commissioners annually levy taxes under s. 66.91 200.55 (6) (a) 4. or otherwise appropriate a sum from any source for the purpose of financing the capital budget. The total levy and appropriation may not exceed $40,000,000.
(3) Chairperson. The commission shall elect one commissioner as chairperson of the commission, for a term specified by rule by the commission. The chairperson is removable at pleasure by the commission. The chairperson shall preside over the meetings of the commission and shall perform other duties imposed upon the chairperson by ss. 66.88 to 66.918 this subchapter or assigned by the commission. The commission may also appoint a vice chairperson who may exercise the powers and shall perform the duties of the chairperson in the absence or disability of the chairperson.
(4) Secretary. The commission shall appoint a secretary who is not a member of the commission. The secretary is removable at pleasure by the commission and shall receive the compensation the commission determines. The compensation shall be paid at the time and in the same manner that the salaries of other employes of the district are paid. The secretary shall maintain all records concerning the district and shall perform the other duties that are imposed upon the secretary by ss. 66.88 to 66.918 this subchapter or that are assigned by the commission.
150,580
Section
580. 66.888 of the statutes is renumbered 200.29, and 200.29 (1) (b) and (c) 3. and (2) (b), as renumbered, are amended to read:
200.29 (1) (b) The initial boundary of a district created under s. 66.882 200.23 (1) (b) is the same as the boundary of the district created under s. 59.96 (5), 1979 stats.
(c) 3. Within 90 days after all commissioners have been appointed under s. 66.882 200.23, the commission shall adopt rules concerning the factors to be considered in determining the redefined boundary of the district under subd. 2. The commission may also establish conditions by rule that shall apply if an area is not within the district after the boundary is redefined but is subsequently added to the district under par. (d). When adopting rules under this subdivision the commission shall consider, among other considerations:
(2) (b) The name of a district created under s. 66.882 200.23 (1) (b) is the Milwaukee metropolitan sewerage district.
