AB1-SSA1-SA2,214,126
66.0617
(4) (a) (intro.) Before enacting an ordinance
or adopting a resolution 7that imposes impact fees or amending an ordinance
or resolution that imposes
8impact fees by revising the amount of the fee or altering the public facilities for which
9impact fees may be imposed, a political subdivision
or school district shall prepare
10a needs assessment for the public facilities for which it is anticipated that impact fees
11may be imposed. The public facilities needs assessment shall include, but not be
12limited to, the following:
AB1-SSA1-SA2,214,1714
66.0617
(4) (b) A public facilities needs assessment or revised public facilities
15needs assessment that is prepared under this subsection shall be available for public
16inspection and copying in the office of the clerk of the political subdivision
or school
17district at least 20 days before the hearing under sub. (3).
AB1-SSA1-SA2,214,2119
66.0617
(5) Differential fees, impact fee zones. (a) An ordinance enacted
or
20resolution adopted under this section may impose different impact fees on different
21types of land development.
AB1-SSA1-SA2,215,422
(b) An ordinance enacted
or resolution adopted under this section may
23delineate geographically defined zones within the political subdivision
or school
24district and may impose impact fees on land development in a zone that differ from
25impact fees imposed on land development in other zones within the political
1subdivision
or school district. The public facilities needs assessment that is required
2under sub. (4) shall explicitly identify the differences, such as land development or
3the need for those public facilities, which justify the differences between zones in the
4amount of impact fees imposed.
AB1-SSA1-SA2,215,76
66.0617
(6) Standards for impact fees. (intro.) Impact fees imposed by an
7ordinance enacted
or resolution adopted under this section:
AB1-SSA1-SA2,215,1512
66.0617
(6) (g) Shall be payable by the developer to the political subdivision
or
13school district, either in full or in instalment payments that are approved by the
14political subdivision
or school district, before a building permit may be issued or
15other required approval may be given by the political subdivision
or school district.
AB1-SSA1-SA2,215,2317
66.0617
(7) Low-cost housing. An ordinance enacted
or resolution adopted 18under this section may provide for an exemption from, or a reduction in the amount
19of, impact fees on land development that provides low-cost housing, except that no
20amount of an impact fee for which an exemption or reduction is provided under this
21subsection may be shifted to any other development in the land development in
22which the low-cost housing is located or to any other land development in the
23political subdivision
or school district.
AB1-SSA1-SA2,216,5
166.0617
(8) Requirements for impact fee revenues. Revenues from impact
2fees shall be placed in a segregated, interest-bearing account and shall be accounted
3for separately from the other funds of the political subdivision
or school district.
4Impact fee revenues and interest earned on impact fee revenues may be expended
5only for capital costs for which the impact fees were imposed.
AB1-SSA1-SA2,216,177
66.0617
(9) Refund of impact fees. An ordinance enacted
or resolution adopted 8under this section shall specify that impact fees that are imposed and collected by
9a political subdivision
or school district but are not used within a reasonable period
10of time after they are collected to pay the capital costs for which they were imposed
11shall be refunded to the current owner of the property with respect to which the
12impact fees were imposed. The ordinance
or resolution shall specify, by type of public
13facility, reasonable time periods within which impact fees must be spent or refunded
14under this subsection. In determining the length of the time periods under the
15ordinance
or resolution, a political subdivision
or school district shall consider what
16are appropriate planning and financing periods for the particular types of public
17facilities for which the impact fees are imposed.
AB1-SSA1-SA2,216,2419
66.0617
(10) Appeal. A political subdivision that enacts an impact fee
20ordinance under this section
, and a school district that adopts an impact fee
21resolution under this section, shall, by ordinance
or resolution, specify a procedure
22under which a developer upon whom an impact fee is imposed has the right to contest
23the amount, collection or use of the impact fee to the governing body of the political
24subdivision
or school district.".
AB1-SSA1-SA2,217,94
66.1113
(2) (a) The governing body of a political subdivision, by a two-thirds
5vote of the members of the governing body who are present when the vote is taken,
6may enact an ordinance or adopt a resolution declaring itself to be a premier resort
7area if, except as provided in
par. pars. (e)
and (f), at least 40% of the equalized
8assessed value of the taxable property within such political subdivision is used by
9tourism-related retailers.
AB1-SSA1-SA2,217,1411
66.1113
(2) (f) The city of Bayfield may enact an ordinance or adopt a resolution
12declaring itself to be a premier resort area under par. (a) even if less than 40% of the
13equalized assessed value of the taxable property within Bayfield is used by
14tourism-related retailers.".
AB1-SSA1-SA2,217,2117
70.32
(2) (c) 1. "Agricultural land" means land, exclusive of buildings and
18improvements
and the land necessary for their location and convenience, that is
19devoted primarily to agricultural use, as defined by rule
, if the land is a farm, as
20defined in sub. (2s) (a) 2., and the owner or lessee of the land files the form under sub.
21(2s).
AB1-SSA1-SA2,218,3
170.32
(2) (c) 1m. "Other" means buildings and improvements located on farms,
2as defined in sub. (2s) (a) 2., and the land necessary for their location and
3convenience.
AB1-SSA1-SA2,218,55
70.32
(2s) (a) In this subsection:
AB1-SSA1-SA2,218,66
1. "Department" means the department of revenue.
AB1-SSA1-SA2,218,147
2. "Farm" means a business engaged in activities included in the North
8American Industry Classification System, 1997 edition, published by the U.S. office
9of management and budget under any of the following classifications, if the business
10generated at least $3,500 in gross receipts, including payments in kind for placing
11land in federal programs, from such activities in the year preceding the date that a
12form is filed under par. (b) or if the business is likely to generate at least $3,500 in
13gross receipts, including payments in kind for placing land in federal programs, from
14such activities in the year following the date that a form is filed under par. (b):
AB1-SSA1-SA2,218,1715
a. Classification 111-Crop production including growing sod, Christmas trees,
16and ginseng under industry number 111421, but excluding growing nursery product
17and stock under industry number 111421.
AB1-SSA1-SA2,218,1818
b. Classification 112-Animal production.
AB1-SSA1-SA2,219,919
(b) Any person who owns or who is a lessee of land used as a farm shall file a
20form, as prescribed by the department, with the assessor of each taxation district in
21which land included in the farm is located no later than March 1 that certifies that
22the person is the owner or lessee of land used as a farm. The person shall certify on
23the form that the farm generated at least $3,500 in gross receipts, including
24payments in kind for placing land in federal programs, from the activities described
25under par. (a) 2. in the preceding year, or is likely to generate at least $3,500 in gross
1receipts, including payments in kind for placing land in federal programs, from such
2activities in the year following the date that a form is filed under this paragraph. On
3the form, the person shall specify each such activity and the gross receipts generated
4or likely to be generated from each activity. For purposes of this subsection, gross
5receipts from the activities described under par. (a) 2. shall be calculated on a per
6farm basis, regardless of whether the farm is located in more than one taxation
7district. A person who has filed a form under this paragraph shall only file such a
8form in a subsequent year, if in that subsequent year the person has acquired or
9leased additional land to be used as part of the farm.
AB1-SSA1-SA2,219,2010
(c) If the use of the person's land has changed so that it may no longer be
11assessed as agricultural land under sub. (2r), the person who owns or who is the
12lessee of the land shall notify the assessor of the taxation district in which the
13person's land is located, on a form prescribed by the department. If the use of the
14person's land has changed so that it may no longer be assessed as agricultural land
15under sub. (2r) and the person who owns or who is the lessee of the land does not
16notify the assessor of the taxation district as provided under this paragraph, the
17taxation district shall treat the difference between the land's value as agricultural
18land under sub. (2r) and the land's value under the appropriate classification as
19provided under sub. (2) (a) as omitted property under s. 70.44 and collect from the
20owner of the land the penalty under s. 74.485.".
AB1-SSA1-SA2,221,209
71.10
(3) (a) Every individual filing an income tax return who has a tax liability
10or is entitled to a tax refund may designate
$1 $5 for
transfer to the Wisconsin
11election campaign fund
for the use of eligible candidates under s. 11.50. If the
12individuals filing a joint return have a tax liability or are entitled to a tax refund,
13each individual may make a designation of
$1 $5 under this subsection.
Each
14individual making a designation shall indicate whether the amount designated by
15that individual shall be placed in the general account for the use of all eligible
16candidates for state office, or in the account of an eligible political party whose name
17is certified to the secretary of revenue under s. 11.50 (14). If an individual does not
18indicate that the amount of his or her designation shall be placed in the account of
19a particular eligible political party, that amount shall be placed in the general
20account.
AB1-SSA1-SA2,222,1122
71.10
(3) (b) The secretary of revenue shall provide a place for
those 23designations
under par. (a) on the face of the individual income tax return and shall
24provide next to that place a statement that a designation will not increase tax
1liability.
Annually on August 15 The secretary shall also provide and highlight a
2place in the instructions that accompany the return for any information submitted
3to the secretary by the elections board under s. 11.50 (2m) without cost to the board.
4No later than the 15th day of each month, the secretary of revenue shall certify to
5the elections board, the department of administration and the state treasurer
under
6s. 11.50 the total amount of designations made
on returns processed by the
7department of revenue during the preceding
fiscal year month and the amount of
8designations made during that month for the general account and for the account of
9each eligible political party. If any individual attempts to place any condition or
10restriction upon a designation
not authorized under par. (a), that individual is
11deemed not to have made a designation on his or her tax return.".
