Amendment ASA1-AB133

AB133-ASA1,800,2 66.462 (4) (c) The political subdivision submits a statement, signed by its chief executive officer, that the political subdivision has attempted to recover the cost of remediating environmental pollution on the property from responsible parties the person who caused the environmental pollution.

AB133-ASA1, s. 1637t Section 1637t. 66.521 (6m) of the statutes is amended to read:

AB133-ASA1,800,12 66.521 (6m) Notification of position openings. A municipality may not enter into a revenue agreement with any person who operates for profit unless that person has agreed to notify the department of workforce development and the area private industry council under the job training partnership act, 29 USC 1501 to 1798 local workforce development board established under 29 USC 2832, of any position to be filled in that municipality within one year after issuance of the revenue bonds. The person shall provide this notice at least 2 weeks before advertising the position. The notice required by this subsection does not affect the offer of employment requirements of sub. (4s).

AB133-ASA1, s. 1638e Section 1638e. 66.55 (1) (a) of the statutes is amended to read:

AB133-ASA1,800,22 66.55 (1) (a) "Capital costs" means the capital costs to construct, expand or improve public facilities, including the cost of land, and including legal, engineering and design costs to construct, expand or improve public facilities, except that not more than 10% of capital costs may consist of legal, engineering and design costs unless the political subdivision municipality can demonstrate that its legal, engineering and design costs which relate directly to the public improvement for which the impact fees were imposed exceed 10% of capital costs. "Capital costs" does not include other noncapital costs to construct, expand or improve public facilities or the costs of equipment to construct, expand or improve public facilities.

AB133-ASA1, s. 1638ec Section 1638ec. 66.55 (1) (c) of the statutes is amended to read:

AB133-ASA1,801,3 66.55 (1) (c) "Impact fees" means cash contributions, contributions of land or interests in land or any other items of value that are imposed on a developer by a political subdivision municipality under this section.

AB133-ASA1, s. 1638ee Section 1638ee. 66.55 (1) (d) of the statutes is amended to read:

AB133-ASA1,801,9 66.55 (1) (d) "Land development" means the construction or modification of improvements to real property that creates additional residential dwelling units within a political subdivision municipality or that results in nonresidential uses that create a need for new, expanded or improved public facilities within a political subdivision municipality.

AB133-ASA1, s. 1638eg Section 1638eg. 66.55 (1) (e) of the statutes is amended to read:

AB133-ASA1,801,12 66.55 (1) (e) "Political subdivision Municipality" means a city, village, or town or county.

AB133-ASA1, s. 1638ei Section 1638ei. 66.55 (1) (f) of the statutes is amended to read:

AB133-ASA1,801,23 66.55 (1) (f) "Public facilities" means highways, as defined in s. 340.01 (22), and other transportation facilities, traffic control devices, facilities for collecting and treating sewage, facilities for collecting and treating storm and surface waters, facilities for pumping, storing and distributing water, parks, playgrounds and other recreational facilities, solid waste and recycling facilities, lands for parks and real property improvements to parks, fire protection facilities, law enforcement facilities, and emergency medical facilities and libraries except that, with regard to counties, "public facilities" does not include highways, as defined in s. 340.01 (22), other transportation facilities or traffic control devices. "Public facilities" does not include facilities owned by a school district.

AB133-ASA1, s. 1638ek Section 1638ek. 66.55 (1) (fs) of the statutes is created to read:

AB133-ASA1,802,4 66.55 (1) (fs) "Real property improvements to parks" means basic facilities and improvements that include shelters, playground equipment, parking lots and restroom facilities, but does not include swimming pools, multiple baseball diamonds or scoreboards.

AB133-ASA1, s. 1638eL Section 1638eL. 66.55 (1) (g) of the statutes is amended to read:

AB133-ASA1,802,7 66.55 (1) (g) "Service area" means a geographic area delineated by a political subdivision municipality within which there are public facilities.

AB133-ASA1, s. 1638en Section 1638en. 66.55 (1) (h) of the statutes is amended to read:

AB133-ASA1,802,11 66.55 (1) (h) "Service standard" means a certain quantity or quality of public facilities relative to a certain number of persons, parcels of land or other appropriate measure, as specified by the political subdivision municipality.

AB133-ASA1, s. 1638ep Section 1638ep. 66.55 (2) (a) of the statutes is amended to read:

AB133-ASA1,802,15 66.55 (2) (a) Subject to par. (am), a political subdivision A municipality may enact an ordinance under this section that imposes impact fees on developers to pay for the capital costs that are necessary to accommodate land development.

AB133-ASA1, s. 1638er Section 1638er. 66.55 (2) (am) of the statutes is repealed.

AB133-ASA1, s. 1638et Section 1638et. 66.55 (2) (b) of the statutes is amended to read:

AB133-ASA1,802,23 66.55 (2) (b) Subject to par. (c), this section does not prohibit or limit the authority of a political subdivision municipality to finance public facilities by any other means authorized by law, except that the amount of an impact fee imposed by a political subdivision municipality shall be reduced, under sub. (6) (d), to compensate for any other costs of public facilities imposed by the political subdivision municipality on developers to provide or pay for capital costs.

AB133-ASA1, s. 1638ev Section 1638ev. 66.55 (2) (c) of the statutes is amended to read:

AB133-ASA1,803,2 66.55 (2) (c) Beginning on May 1, 1995, a political subdivision municipality may impose and collect impact fees only under this section.

AB133-ASA1, s. 1638ex Section 1638ex. 66.55 (3) of the statutes is amended to read:

AB133-ASA1,803,9 66.55 (3) Public hearing; notice. Before enacting an ordinance that imposes impact fees, or amending an existing ordinance that imposes impact fees, a political subdivision municipality shall hold a public hearing on the proposed ordinance or amendment. Notice of the public hearing shall be published as a class 1 notice under ch. 985, and shall specify where a copy of the proposed ordinance or amendment and the public facilities needs assessment may be obtained.

AB133-ASA1, s. 1638f Section 1638f. 66.55 (4) (a) (intro.) of the statutes is amended to read:

AB133-ASA1,803,16 66.55 (4) (a) (intro.) Before enacting an ordinance that imposes impact fees or amending an ordinance that imposes impact fees by revising the amount of the fee or altering the public facilities for which impact fees may be imposed, a political subdivision municipality shall prepare a needs assessment for the public facilities for which it is anticipated that impact fees may be imposed. The public facilities needs assessment shall include, but not be limited to, the following:

AB133-ASA1, s. 1638fc Section 1638fc. 66.55 (4) (a) 3. of the statutes is amended to read:

AB133-ASA1,803,22 66.55 (4) (a) 3. A detailed estimate of the capital costs of providing the new public facilities or the improvements or expansions in existing public facilities identified in subd. 2., including an estimate of the effect of recovering these capital costs through impact fees on the availability of affordable housing within the political subdivision municipality.

AB133-ASA1, s. 1638fe Section 1638fe. 66.55 (4) (b) of the statutes is amended to read:

AB133-ASA1,804,2 66.55 (4) (b) A public facilities needs assessment or revised public facilities needs assessment that is prepared under this subsection shall be available for public inspection and copying in the office of the clerk of the political subdivision municipality at least 20 days before the hearing under sub. (3).

AB133-ASA1, s. 1638fg Section 1638fg. 66.55 (5) (b) of the statutes is amended to read:

AB133-ASA1,804,11 66.55 (5) (b) An ordinance enacted under this section may delineate geographically defined zones within the political subdivision municipality and may impose impact fees on land development in a zone that differ from impact fees imposed on land development in other zones within the political subdivision municipality. The public facilities needs assessment that is required under sub. (4) shall explicitly identify the differences, such as land development or the need for those public facilities, which justify the differences between zones in the amount of impact fees imposed.

AB133-ASA1, s. 1638fi Section 1638fi. 66.55 (6) (b) of the statutes is amended to read:

AB133-ASA1,804,15 66.55 (6) (b) May not exceed the proportionate share of the capital costs that are required to serve land development, as compared to existing uses of land within the political subdivision municipality.

AB133-ASA1, s. 1638fk Section 1638fk. 66.55 (6) (d) of the statutes is amended to read:

AB133-ASA1,804,21 66.55 (6) (d) Shall be reduced to compensate for other capital costs imposed by the political subdivision municipality with respect to land development to provide or pay for public facilities, including special assessments, special charges, land dedications or fees in lieu of land dedications under ch. 236 or any other items of value.

AB133-ASA1, s. 1638fm Section 1638fm. 66.55 (6) (g) of the statutes is amended to read:

AB133-ASA1,805,3 66.55 (6) (g) Shall be payable by the developer to the political subdivision municipality, either in full or in instalment payments that are approved by the political subdivision, before municipality, and may not be due on a date that is earlier than the date on which a building permit may be for the construction of a dwelling or other structure within the land development is issued or other required approval may be given by the political subdivision.

AB133-ASA1, s. 1638fo Section 1638fo. 66.55 (7) of the statutes is amended to read:

AB133-ASA1,805,10 66.55 (7) Low-cost housing. An ordinance enacted under this section may provide for an exemption from, or a reduction in the amount of, impact fees on land development that provides low-cost housing, except that no amount of an impact fee for which an exemption or reduction is provided under this subsection may be shifted to any other development in the land development in which the low-cost housing is located or to any other land development in the political subdivision municipality.

AB133-ASA1, s. 1638fq Section 1638fq. 66.55 (8) of the statutes is amended to read:

AB133-ASA1,805,16 66.55 (8) Requirements for impact fee revenues. Revenues from impact fees shall be placed in a segregated, interest-bearing account and shall be accounted for separately from the other funds of the political subdivision municipality. Impact fee revenues and interest earned on impact fee revenues may be expended only for capital costs for which the impact fees were imposed.

AB133-ASA1, s. 1638fs Section 1638fs. 66.55 (9) of the statutes is amended to read:

AB133-ASA1,806,3 66.55 (9) Refund of impact fees. An ordinance enacted under this section shall specify that impact fees that are imposed and collected by a political subdivision municipality but are not used within a reasonable period of time after they are collected to pay the capital costs for which they were imposed shall be refunded to the current owner of the property with respect to which the impact fees were imposed. The ordinance shall specify, by type of public facility, reasonable time periods within which impact fees must be spent or refunded under this subsection. In determining the length of the time periods under the ordinance, a political subdivision municipality shall consider what are appropriate planning and financing periods for the particular types of public facilities for which the impact fees are imposed.

AB133-ASA1, s. 1638fu Section 1638fu. 66.55 (10) of the statutes is amended to read:

AB133-ASA1,806,9 66.55 (10) Appeal. A political subdivision municipality that enacts an impact fee ordinance under this section shall, by ordinance, specify a procedure under which a developer upon whom an impact fee is imposed has the right to contest the amount, collection or use of the impact fee to the governing body of the political subdivision municipality.

AB133-ASA1, s. 1638m Section 1638m. 66.75 (1m) (f) 3. of the statutes is amended to read:

AB133-ASA1,806,20 66.75 (1m) (f) 3. From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% 98.25% of the taxes collected under this paragraph for each district to that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this paragraph shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Any district that receives a report along with a payment under this subdivision or subd. 2. is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB133-ASA1, s. 1644 Section 1644. 66.945 (8) (a) of the statutes is amended to read:

AB133-ASA1,807,14 66.945 (8) (a) The regional planning commission may conduct all types of research studies, collect and analyze data, prepare maps, charts and tables, and conduct all necessary studies for the accomplishment of its other duties; it may, consistent with the elements specified in s. 66.0295, make plans for the physical, social and economic development of the region, and may, consistent with the elements specified in s. 66.0295, adopt by resolution any plan or the portion of any plan so prepared as its official recommendation for the development of the region; it may publicize and advertise its purposes, objectives and findings, and may distribute reports thereon; it may provide advisory services on regional planning problems to the local government units within the region and to other public and private agencies in matters relative to its functions and objectives, and may act as a coordinating agency for programs and activities of such local units and agencies as they relate to its objectives. All public officials shall, upon request, furnish to the regional planning commission, within a reasonable time, such available information as it requires for its work. In general, the regional planning commission shall have all powers necessary to enable it to perform its functions and promote regional planning. The functions of the regional planning commission shall be solely advisory to the local governments and local government officials comprising the region.

AB133-ASA1, s. 1645 Section 1645. 66.945 (9) of the statutes is amended to read:

AB133-ASA1,808,4 66.945 (9) Preparation of master plan for region. The regional planning commission shall have the function and duty of making and adopting a master plan for the physical development of the region. The master plan, with the accompanying maps, plats, charts, programs and descriptive and explanatory matter, shall show the commission's recommendations for such physical development and may include, among other things without limitation because of enumeration, the general location, character and extent of main traffic arteries, bridges and viaducts; public places and areas; parks; parkways; recreational areas; sites for public buildings and structures; airports; waterways; routes for public transit; and the general location and extent of main and interceptor sewers, water conduits and other public utilities whether privately or publicly owned; areas for industrial, commercial, residential, agricultural or recreational development shall contain at least the elements described in s. 66.0295. The regional planning commission may amend, extend or add to the master plan or carry any part or subject matter into greater detail.

AB133-ASA1, s. 1646 Section 1646. 66.945 (10) of the statutes is amended to read:

AB133-ASA1,808,24 66.945 (10) Adoption of master plan for region. The master plan shall be made with the general purpose of guiding and accomplishing a coordinated, adjusted and harmonious development of the region which will, in accordance with existing and future needs, best promote public health, safety, morals, order, convenience, prosperity or the general welfare, as well as efficiency and economy in the process of development. The regional planning commission may adopt the master plan as a whole by a single resolution, or, as the work of making the whole master plan progresses, may by resolution adopt a part or parts thereof, any such part to correspond generally with one or more of the functional subdivisions of the subject matter of the plan elements specified in s. 66.0295. The resolution shall refer expressly to the maps, plats, charts, programs and descriptive and explanatory matter, and other matters intended by the regional planning commission to form the whole or any part of the plan, and the action taken shall be recorded on the adopted plan or part thereof by the identifying signature of the chairperson of the regional planning commission and a copy of the plan or part thereof shall be certified to the legislative bodies of the local governmental units within the region. The purpose and effect of adoption of the master plan shall be solely to aid the regional planning commission and the local governments and local government officials comprising the region in the performance of their functions and duties.

AB133-ASA1, s. 1647 Section 1647. 67.04 (5) (b) 2. of the statutes is repealed.

AB133-ASA1, s. 1648g Section 1648g. 67.05 (6m) (intro.) of the statutes is amended to read:

AB133-ASA1,809,9 67.05 (6m) Hearing and referendum in technical college districts. (intro.) Prior Unless sub. (7) (k) applies, prior to the adoption of an initial resolution under sub. (1), the technical college district board shall adopt a resolution stating its intention to borrow money for the purposes specified in s. 38.16 (2) and setting a date, time and place for a public hearing on the resolution adopted under this subsection which shall be held within 30 days after its adoption. The technical college district secretary immediately shall publish a copy of the resolution adopted under this subsection as a class 1 notice, under ch. 985.

AB133-ASA1, s. 1648m Section 1648m. 67.05 (7) (k) of the statutes is created to read:

AB133-ASA1,809,13 67.05 (7) (k) Subsection (6m) does not apply to an initial resolution adopted by a technical college district board to purchase or construct a facility to be used as an applied technology center to which s. 38.15 (3) (c) applies.

AB133-ASA1, s. 1649 Section 1649. 67.12 (12) (a) of the statutes is amended to read:

AB133-ASA1,809,23 67.12 (12) (a) Any municipality may issue promissory notes as evidence of indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not limited to paying any general and current municipal expense, and refunding any municipal obligations, including interest on them. Each note, plus interest if any, shall be repaid within 10 years after the original date of the note, except that notes issued under this section for purposes of ss. 145.245 (12m), 281.58 and, 281.59, 281.595, 281.60 and 281.61, or to raise funds to pay a portion of the capital costs of a metropolitan sewerage district, shall be repaid within 20 years after the original date of the note.

AB133-ASA1, s. 1649m Section 1649m. 67.12 (12) (k) of the statutes is created to read:

AB133-ASA1,810,3 67.12 (12) (k) Paragraph (e) 5. does not apply to borrowing by a technical college district board to purchase or construct a facility to be used as an applied technology center if s. 38.15 (3) (c) applies.

AB133-ASA1, s. 1649r Section 1649r. 69.22 (1) (c) of the statutes is amended to read:

AB133-ASA1,810,9 69.22 (1) (c) Twelve Thirteen dollars and 40 cents for issuing a copy of a birth certificate, $1.40 of which shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the appropriation under s. 20.435 (5) (jk) and $7 of which shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the appropriations under s. 20.433 (1) (g) and (h).

AB133-ASA1, s. 1649s Section 1649s. 69.22 (1) (c) of the statutes, as affected by 1999 Wisconsin Act .... (this act), is repealed and recreated to read:

AB133-ASA1,810,14 69.22 (1) (c) Twelve dollars for issuing a copy of a birth certificate, $7 of which shall be forwarded to the state treasurer as provided in sub. (1m) and credited to the appropriations under s. 20.433 (1) (g) and (h).

AB133-ASA1, s. 1650 Section 1650. 69.30 (1) (am) of the statutes is created to read:

AB133-ASA1,810,16 69.30 (1) (am) "Family care district" has the meaning given in s. 46.2805 (5).

AB133-ASA1, s. 1651 Section 1651. 69.30 (2) of the statutes is amended to read:

AB133-ASA1,810,24 69.30 (2) A financial institution, state agency, county department, Wisconsin works agency or, service office or family care district or an employe of a financial institution, state agency, county department, Wisconsin works agency or, service office or family care district is not subject to s. 69.24 (1) (a) for copying a certified copy of a vital record for use by the financial institution, state agency, county department, Wisconsin works agency or, service office or family care district, including use under s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".

AB133-ASA1, s. 1652 Section 1652. 70.11 (2) of the statutes is amended to read:

AB133-ASA1,811,15 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0735, family care district under s. 46.2895 or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes which is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

AB133-ASA1, s. 1653 Section 1653. 70.11 (35) of the statutes is amended to read:

AB133-ASA1,811,18 70.11 (35) Cultural and architectural landmarks. Property described in s. 234.935 (1), 1997 stats.

AB133-ASA1, s. 1655m Section 1655m. 70.32 (1g) of the statutes is amended to read:

AB133-ASA1,812,2 70.32 (1g) In addition to the factors set out in sub. (1), the assessor shall consider the effect on the value of the property of any zoning ordinance under s. 59.692, 61.351 or 62.231, any conservation easement under s. 700.40, any conservation restriction under an agreement with the federal government and any restrictions under ch. 91. Beginning with the property tax assessments as of January 1, 2000, the assessor may not consider the effect on the value of the property of any federal income tax credit that is extended to the property owner under section 42 of the Internal Revenue Code.

AB133-ASA1, s. 1673b Section 1673b. 71.01 (1g) of the statutes is created to read:

AB133-ASA1,812,10 71.01 (1g) "Commercial domicile" means the location of a trade or business from which the trade or business is principally managed in the United States, regardless of whether the trade or business is organized under the laws of a foreign country, the commonwealth of Puerto Rico or any territory or possession of the United States. The location of the taxpayer's trade or business at which the greatest number of the taxpayer's employes work or are regularly connected, as of the last day of the taxable year, is rebuttably presumed to be the taxpayer's commercial domicile.

AB133-ASA1, s. 1673c Section 1673c. 71.01 (5r) of the statutes is created to read:

AB133-ASA1,812,16 71.01 (5r) "Intangible property" includes patents, copyrights, trademarks, trade names, service names, service marks, logos, franchises, licenses, plans, specifications, blueprints, processes, techniques, formulas, designs, layouts, patterns, drawings, manuals, customer lists, contracts, technical know-how and trade secrets. "Intangible property" does not include securities.

AB133-ASA1, s. 1673d Section 1673d. 71.01 (6) (e) of the statutes is repealed.

AB133-ASA1, s. 1673e Section 1673e. 71.01 (6) (f) of the statutes is amended to read:

AB133-ASA1,813,15 71.01 (6) (f) For taxable years that begin after December 31, 1990, and before January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "internal revenue code Internal Revenue Code" means the federal internal revenue code Internal Revenue Code as amended to December 31, 1990, and as amended by P.L. 102-90, P.L. 102-227, P.L. 102-486, P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, P.L. 102-486, P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277. The internal revenue code Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal internal revenue code Internal Revenue Code enacted after December 31, 1990, do not apply to this paragraph with respect to taxable years beginning after December 31, 1990, and before January 1, 1992, except that changes to the internal revenue code Internal Revenue Code made by P.L. 102-90, P.L. 102-227, P.L. 102-486, P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the federal internal revenue code Internal Revenue Code made by P.L. 102-90, P.L. 102-227, P.L. 102-486, P.L. 103-66, P.L. 104-188, excluding section 1311 of P.L. 104-188, and P.L. 105-34, P.L. 105-206 and P.L. 105-277, apply for Wisconsin purposes at the same time as for federal purposes.

AB133-ASA1, s. 1673f Section 1673f. 71.01 (6) (g) of the statutes is amended to read: