Amendment AA1-ASA1-SB55

SB55-ASA1-AA1,552,14 (d) The department of revenue may grant a municipality additional time to submit any report under par. (c), if the municipality shows good cause for granting the additional time.

SB55-ASA1-AA1,552,18 (e) Annually, beginning in 2004, the legislative audit bureau shall prepare a report on the performance of area cooperation compacts and shall submit copies of the report to the chief clerk of each house of the legislature for distribution to the appropriate standing committees under s. 13.172 (3) by June 30.".

SB55-ASA1-AA1,552,19 888. Page 680, line 5: after that line insert:

SB55-ASA1-AA1,552,20 " Section 2020e. 66.0501 (4) of the statutes is amended to read:

SB55-ASA1-AA1,553,2 66.0501 (4) Compatible offices and positions. A volunteer fire fighter, emergency medical technician, or first responder in a city, village, or town whose annual compensation from one or more of those positions, including fringe benefits, does not exceed $2,500 may also hold an elected elective office in that city, village, or town. It is compatible with his or her office for an elected town officer to receive wages under s. 60.37 (4) for work that he or she performs for the town.".

SB55-ASA1-AA1,553,3 889. Page 680, line 5: after that line insert:

SB55-ASA1-AA1,553,4 " Section 2023h. 66.0602 of the statutes is created to read:

SB55-ASA1-AA1,553,10 66.0602 Accumulation of reserves for specified purposes. (1) Any city, village, or town may accumulate cash or other liquid assets in nonlapsing reserve funds for any of the purposes specified in sub. (2) if the reserve funds are kept in segregated accounts in the municipal treasury. Each reserve fund must have a designated, specific purpose for which the cash or other assets are being accumulated, and may be spent only for the specified purpose.

SB55-ASA1-AA1,553,12 (2) Cash or other liquid assets in reserve funds may be accumulated for any of the following purposes:

SB55-ASA1-AA1,553,13 (a) The purchase of a capital asset that is expected to last at least several years.

SB55-ASA1-AA1,553,14 (b) The construction or repair of public infrastructure.

SB55-ASA1-AA1,553,16 (c) The payment or financing of recovery or rebuilding costs that are necessitated by a natural disaster.".

SB55-ASA1-AA1,553,17 890. Page 680, line 5: after that line insert:

SB55-ASA1-AA1,553,18 " Section 2019ng. 66.0227 (3) of the statutes is amended to read:

SB55-ASA1-AA1,554,13 66.0227 (3) The governing body of a city, village or town involved may, or if a petition conforming to the requirements of s. 8.40 signed by a number of qualified electors equal to at least 5% of the votes cast for governor in the city, village or town at the last gubernatorial election, demanding a referendum, is presented to it within 30 days after the passage of either of the ordinances under sub. (2) shall, submit the question to the electors of the city, village or town whose electors petitioned for detachment, at a referendum election called for that purpose held at the next election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) but not less than 42 days nor more than 72 days after the filing of the petition, or after the enactment of either ordinance. The petition shall be filed as provided in s. 8.37. If a number of electors cannot be determined on the basis of reported election statistics, the number shall be determined in accordance with s. 60.74 (6). The governing body of the municipality shall appoint 3 election inspectors who are resident electors to supervise the referendum. The ballots shall contain the words "For Detachment" and "Against Detachment". The inspectors shall certify the results of the election by their attached affidavits and file a copy with the clerk of each town, village or city involved, and none of the ordinances may take effect nor be in force unless a majority of the electors approve the question. The referendum election shall be conducted in accordance with chs. 6 and 7 to the extent applicable.

SB55-ASA1-AA1, s. 2020nq Section 2020nq. 66.0619 (2m) (b) of the statutes is amended to read:

SB55-ASA1-AA1,554,21 66.0619 (2m) (b) If a referendum is to be held on a resolution, the municipal governing body shall file the resolution as provided in s. 8.37 and shall direct the municipal clerk to call a special election for the purpose of submitting submit the resolution to the electors for approval of the electors at a referendum on approval or rejection. In lieu of a special election, the municipal governing body may specify that the election be held at the next succeeding spring primary or election or September primary or general election called in accordance with s. 8.065.

SB55-ASA1-AA1, s. 2024nv Section 2024nv. 66.0815 (1) (c) of the statutes is amended to read:

SB55-ASA1-AA1,555,10 66.0815 (1) (c) An ordinance under sub. (1) may not take effect until 60 days after passage and publication unless sooner approved by a referendum. Within the 60-day period electors equal in number to 20% of those voting at the last regular municipal election may file a petition requesting for a referendum. The petition shall be in writing and filed with the clerk and as provided in s. 8.37. The petition shall conform to the requirements of s. 8.40, except that each signer shall also state his or her. Each signer shall state his or her residence and signatures shall be verified by the affidavit of an elector. The referendum shall be held at the next regular municipal election, or at a special election within 90 days of the authorized under s. 8.065 (2) or an election authorized under s. 8.065 (3) to be held not sooner than 45 days after filing of the petition. The ordinance may not take effect unless approved by a majority of the votes cast. This paragraph does not apply to extensions by a utility previously franchised by the village, city or town.".

SB55-ASA1-AA1,555,11 891. Page 680, line 5: after that line insert:

SB55-ASA1-AA1,555,12 " Section 2020. 66.0309 (8m) of the statutes is created to read:

SB55-ASA1-AA1,555,15 66.0309 (8m) Authority to acquire real property. A regional planning commission may acquire and hold real property for public use and may convey and dispose of the property.".

SB55-ASA1-AA1,555,16 892. Page 681, line 7: after that line insert:

SB55-ASA1-AA1,555,17 " Section 2026nz. 66.0903 (3) (am) of the statutes is amended to read:

SB55-ASA1-AA1,556,10 66.0903 (3) (am) A local governmental unit, before making a contract by direct negotiation or soliciting bids on a contract, for the erection, construction, remodeling, repairing or demolition of any project of public works, including a highway, street or bridge construction project, shall apply to the department to determine the prevailing wage rate for each trade or occupation required in the work contemplated. The department shall conduct investigations and hold public hearings as necessary to define the trades or occupations that are commonly employed on projects that are subject to this section and to inform itself as to the prevailing wage rates in all areas of the state for those trades or occupations, in order to determine the prevailing wage rate for each trade or occupation. In defining those trades or occupations, the department shall define metal building assembler as a separate trade or occupation for purposes of determining the prevailing wage rates for that trade or occupation and shall include among the typical duties of that trade or occupation reroofing and assembling components for use in construction canopies, reroofs, and mezzanines. The department shall issue its determination within 30 days after receiving the request and shall file the determination with the requesting local governmental unit.".

SB55-ASA1-AA1,556,11 893. Page 681, line 8: delete lines 8 to 25.

SB55-ASA1-AA1,556,12 894. Page 682, line 1: delete lines 1 to 9.

SB55-ASA1-AA1,556,13 895. Page 682, line 10: delete lines 10 to 22 and substitute:

SB55-ASA1-AA1,556,14 " Section 2027b. 66.0921 (2) of the statutes is amended to read:

SB55-ASA1-AA1,556,22 66.0921 (2) Facilities authorized. A municipality may enter into a joint contract with a nonprofit corporation organized for civic purposes and located in the municipality to construct or otherwise acquire, equip, furnish, operate and maintain a facility to be used for municipal and civic activities if a majority of the voters voting in a referendum at a special election or at a spring primary or election or September primary or general authorized municipality to enter into a joint contract. The referendum shall be held at an election approve the question of entering into the joint contract authorized under s. 8.065.".

SB55-ASA1-AA1,556,23 896. Page 682, line 22: after that line insert:

SB55-ASA1-AA1,556,24 " Section 2029p. 66.1105 (2) (k) of the statutes is amended to read:

SB55-ASA1-AA1,557,9 66.1105 (2) (k) "Tax incremental district" means a contiguous geographic area within a city defined and created by resolution of the local legislative body, consisting solely of whole units of property as are assessed for general property tax purposes, other than railroad rights-of-way, rivers or highways. Railroad rights-of-way, rivers or highways may be included in a tax incremental district only if they are continuously bounded on either side, or on both sides, by whole units of property as are assessed for general property tax purposes which are in the tax incremental district. "Tax incremental district" does not include any area identified as a wetland on a map under s. 23.32 278.32.

SB55-ASA1-AA1, s. 2029w Section 2029w. 66.1106 (1) (c) of the statutes is amended to read:

SB55-ASA1-AA1,558,5 66.1106 (1) (c) "Eligible costs" means capital costs, financing costs and administrative and professional service costs, incurred or estimated to be incurred by a political subdivision, for the investigation, removal, containment or monitoring of, or the restoration of soil, air, surface water, sediments or groundwater affected by, environmental pollution, including monitoring costs incurred within 2 years after the date on which the department of natural resources environmental management certifies that environmental pollution on the property has been remediated, property acquisition costs, demolition costs including asbestos removal, and removing and disposing of underground storage tanks or abandoned containers, as defined in s. 292.41 (1), except that for any parcel of land "eligible costs" shall be reduced by any amounts received from persons responsible for the discharge, as defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs of remediating environmental pollution on the property, by any amounts received, or reasonably expected by the political subdivision to be received, from a local, state or federal program for the remediation of contamination in the district that do not require reimbursement or repayment and by the amount of net gain from the sale of the property by the political subdivision. "Eligible costs" associated with groundwater affected by environmental pollution include investigation and remediation costs for groundwater that is located in, and extends beyond, the property that is being remediated.

SB55-ASA1-AA1, s. 2030e Section 2030e. 66.1106 (1) (f) of the statutes is amended to read:

SB55-ASA1-AA1,558,13 66.1106 (1) (f) "Environmental remediation tax incremental base" means the aggregate value, as equalized by the department, of a parcel of real property that is certified under this section as of the January 1 preceding the date on which the department of natural resources environmental management issues a certificate certifying that environmental pollution on the property has been remediated in accordance with rules promulgated by the department of natural resources environmental management.

SB55-ASA1-AA1, s. 2039b Section 2039b. 66.1106 (4) (intro.) of the statutes is amended to read:

SB55-ASA1-AA1,558,21 66.1106 (4) Certification. (intro.) Upon written application to the department of revenue by the clerk of a political subdivision on or before April 1 of the year following the year in which the certification described in par. (a) is received from the department of natural resources environmental management, the department of revenue shall certify to the clerk of the political subdivision the environmental remediation tax incremental base of a parcel of real property if all of the following apply:

SB55-ASA1-AA1, s. 2039d Section 2039d. 66.1106 (4) (a) of the statutes is amended to read:

SB55-ASA1-AA1,559,9 66.1106 (4) (a) The political subdivision submits a statement that it has incurred some eligible costs, and includes with the statement a detailed proposed remedial action plan approved by the department of natural resources environmental management that contains cost estimates for anticipated eligible costs and a schedule for the design, implementation and construction that is needed to complete the remediation, with respect to the parcel or contiguous parcels of property and the statement details the purpose and amount of the expenditures already made and includes a dated certificate issued by the department of natural resources environmental management that certifies that the department of natural resources environmental management has approved the site investigation report that relates to the parcel or contiguous parcels in accordance with rules promulgated by the department of natural resources environmental management.

SB55-ASA1-AA1, s. 2041z Section 2041z. 66.1106 (7) (d) of the statutes is amended to read:

SB55-ASA1-AA1,559,18 66.1106 (7) (d) 1. The department may not authorize a positive environmental remediation tax increment under par. (a) to pay otherwise eligible costs that are incurred by the political subdivision after the department of natural resources environmental management certifies to the department of revenue that environmental pollution on the parcel of property has been remediated unless the costs are associated with activities, as determined by the department of natural resources environmental management, that are necessary to close the site described in the site investigation report.

SB55-ASA1-AA1,559,21 2. The department of natural resources environmental management shall certify to the department of revenue the completion of the remediation of environmental pollution at the site described in the site investigation report.".

SB55-ASA1-AA1,559,22 897. Page 682, line 23: before that line insert:

SB55-ASA1-AA1,559,23 " Section 2028x. 66.1103 (10) (d) of the statutes is amended to read:

SB55-ASA1-AA1,560,13 66.1103 (10) (d) The governing body may issue bonds under this section without submitting the proposition to the electors of the municipality for approval unless within 30 days from the date of publication of notice of adoption of the initial resolution for the bonds, a petition conforming to the requirements of s. 8.40, and signed by a number of electors of the municipality equal to not less than 5% of the registered electors of the municipality, or, if there is no registration of electors in the municipality, by 10% of the number of electors of the municipality voting for the office of governor at the last general election as determined under s. 115.01 (13), is filed with the clerk of the municipality and as provided in s. 8.37 requesting a referendum upon the question of the issuance of the bonds. If such a petition is filed, the bonds may not be issued until approved by a majority of the electors of the municipality voting on the referendum at a general or special election referendum called in accordance with s. 8.065.".

SB55-ASA1-AA1,560,14 898. Page 684, line 8: after that line insert:

SB55-ASA1-AA1,560,15 " Section 2055m. 67.05 (3) (f) of the statutes is amended to read:

SB55-ASA1-AA1,561,9 67.05 (3) (f) If a special purpose district calls a referendum to be held in conjunction with a state, county, municipal or judicial election, the polling places for the state, county, municipal or judicial election shall be the polling places for the special purpose district referendum and the municipal election hours shall apply. If no state, county, municipal or judicial election is held on the day of the special purpose district referendum, the governing body of the special purpose district may set the election hours and select the polling places to be used, except as otherwise provided in s. 120.06 (9) (b) in the case of a school district. If a polling place located in the special purpose district that was utilized at the most recent spring or general election is not utilized by the special purpose district, the governing body of the special purpose district shall post a notice on the door of the polling place indicating all polling places open for voting. Election hours set by the governing body of the special purpose district for each polling place shall be the same as those provided by the governing body of the municipality in which the polling place is located, except that if the opening hour is later than 7 a.m., the governing body of the special purpose district may extend the opening hour to not earlier than 7 a.m. The municipal clerk of each municipality in which a polling place is located shall provide the necessary equipment to operate the polling place.".

SB55-ASA1-AA1,561,10 899. Page 684, line 8: after that line insert:

SB55-ASA1-AA1,561,11 " Section 2055m. 67.05 (4) and (5) of the statutes are amended to read:

SB55-ASA1-AA1,562,2 67.05 (4) Permissive referendum in counties. If a county board adopts an initial resolution for an issue of county bonds to provide for the original construction or for the improvement and maintenance of highways, to provide railroad aid, or to construct, acquire or maintain, or to aid in constructing, acquiring or maintaining a bridge over or across any stream or other body of water bordering upon or intersecting any part of the county, the county clerk is not required to submit the resolution for approval to the electors of the county at a special election referendum unless within 30 days after the adoption thereof there is filed with the clerk a petition conforming to the requirements of s. 8.40 and requesting such submission, signed by electors numbering at least 10% of the votes cast in the county for governor at the last general election. If a petition is filed, the question submitted shall be whether the resolution shall be or shall not be approved. No such resolution of a county board other than those specified in this subsection need be submitted to county electors, except as provided otherwise in sub. (7).

SB55-ASA1-AA1,562,15 (5) Referendum in towns, villages and cities. (a) Whenever an initial resolution has been so adopted by the governing body of a town, the clerk of the municipality shall immediately record the resolution and call a special election referendum in accordance with s. 8.065 for the purpose of submitting the resolution to the electors of the municipality for approval. This paragraph does not apply to bonds issued to finance low-interest mortgage loans under s. 62.237, unless a number of electors equal to at least 15% of the votes cast for governor at the last general election in their town sign and file a petition conforming to the requirements of s. 8.40 with the town clerk requesting submission of the resolution. Whenever a number of electors cannot be determined on the basis of reported statistics, the number shall be determined in accordance with s. 60.74 (6). If a petition is filed, the question submitted shall be whether the resolution shall or shall not be approved. This paragraph is limited in its scope by sub. (7).

SB55-ASA1-AA1,563,24 (b) No city or village may issue bonds for any purposes other than for water systems, lighting works, gas works, bridges, street lighting, street improvements, street improvement funding, hospitals, airports, harbor improvements, river improvements, breakwaters and protection piers, sewerage, garbage disposal, rubbish or refuse disposal, any combination of sewage, garbage or refuse or rubbish disposal, parks and public grounds, swimming pools and band shells, veterans housing projects, paying the municipality's portion of the cost of abolishing grade crossings, for the construction of police facilities and combined fire and police safety buildings, for the purchase of sites for engine houses, for fire engines and other equipment of the fire department, for construction of engine houses, and for pumps, water mains, reservoirs and all other reasonable facilities for fire protection apparatus or equipment for fire protection, for parking lots or other parking facilities, for school purposes, for libraries, for buildings for the housing of machinery and equipment, for acquiring and developing sites for industry and commerce as will expand the municipal tax base, for financing the cost of low-interest mortgage loans under s. 62.237, for providing financial assistance to blight elimination, slum clearance, community development, redevelopment and urban renewal programs and projects under ss. 66.1105, 66.1301 to 66.1329 and 66.1331 to 66.1337 or for University of Wisconsin System college campuses, as defined in s. 36.05 (6m), until the proposition for their issue for the special purpose has been submitted to the electors of the city or village and adopted by a majority vote. Except as provided under sub. (15), if the common council of any city or the village board of a village declares its purpose to raise money by issuing bonds for any purpose other than those specified in this subsection, it shall direct by resolution, which shall be recorded at length in the record of its proceedings, the clerk to call a special election referendum in accordance with s. 8.065 for the purpose of submitting the question of bonding to the city or village electors. If a number of electors of a city or village equal to at least 15% of the votes cast for governor at the last general election in their city or village sign and file a petition conforming to the requirements of s. 8.40 with the city or village clerk requesting submission of the resolution, the city or village may not issue bonds for financing the cost of low-interest mortgage loans under s. 62.237 without calling a special election to submit the question of bonding to unless the issuance is approved by the city or village electors for their approval at a referendum called in accordance with s. 8.065.".

SB55-ASA1-AA1,564,1 900. Page 684, line 10: delete lines 10 to 18 and substitute:

SB55-ASA1-AA1,564,9 "67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election referendum in accordance with s. 8.065 (2) or an election authorized under s. 8.065 (3) for the purpose of submitting the resolution to the electors for approval or rejection, or direct that the resolution be submitted at the next regularly scheduled primary or election permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) to be held not earlier than 45 days after the adoption of the resolution. The resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum.".

SB55-ASA1-AA1,564,11 901. Page 685, line 14: delete the material beginning with that line and ending with page 686, line 21, and substitute:

SB55-ASA1-AA1,564,12 " Section 2056m. 67.05 (6m) (b) of the statutes is amended to read:

SB55-ASA1-AA1,564,18 67.05 (6m) (b) If a referendum is to be held on an initial resolution, the district board shall direct the technical college district secretary to call a special election referendum in accordance with s. 8.065 for the purpose of submitting the initial resolution to the electors for a referendum on approval or rejection. In lieu of a special election, the district board may specify that the election be held at the next succeeding spring primary or election or September primary or general election.

SB55-ASA1-AA1, s. 2056p Section 2056p. 67.10 (5) (b) of the statutes is amended to read:

SB55-ASA1-AA1,564,23 67.10 (5) (b) Any city having voted approved the issuance of bonds at a special referendum election held in accordance with s. 8.065 and having sold a portion thereof may negotiate, sell or otherwise dispose of the same in the manner provided by statute within 9 years of the date of the election voting the same.

SB55-ASA1-AA1, s. 2056s Section 2056s. 67.12 (12) (e) 5. of the statutes is amended to read:

SB55-ASA1-AA1,566,10 67.12 (12) (e) 5. Within 10 days of the adoption by a technical college district board of a resolution under subd. 1. to issue a promissory note for a purpose under s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption as a class 1 notice, under ch. 985. The notice need not set forth the full contents of the resolution, but shall state the amount proposed to be borrowed, the method of borrowing, the purpose thereof, that the resolution was adopted under this subsection and the place where and the hours during which the resolution is available for public inspection. If the amount proposed to be borrowed is for building remodeling or improvement and does not exceed $500,000 $1,000,000 or is for movable equipment, the district board need not submit the resolution to the electors for approval unless, within 30 days after the publication or posting, a petition conforming to the requirements of s. 8.40 is filed with the secretary of the district board requesting a referendum at a special election to be called for that purpose. Such petition shall be signed by electors from each county lying wholly or partially within the district. The number of electors from each county shall equal at least 1.5% of the population of the county as determined under s. 16.96 (2) (c). If a county lies in more than one district, the technical college system board shall apportion the county's population as determined under s. 16.96 (2) (c) to the districts involved and the petition shall be signed by electors equal to the appropriate percentage of the apportioned population. In lieu of a special election, the district board may specify that the referendum shall be held at the next succeeding spring primary or election or September primary or general election. Any resolution to borrow amounts of money in excess of $500,000 $1,000,000 for building remodeling or improvement shall be submitted to the electors of the district for approval. Any referendum under this subdivision shall be called at the next election authorized under s. 8.065 (2) or an election authorized under s. 8.065 (3) occurring not sooner than 45 days after filing of a petition or adoption of a resolution requiring the referendum. If a referendum is held or required under this subdivision, no promissory note may be issued until the issuance is approved by a majority of the district electors voting at such referendum. The referendum shall be noticed, called and conducted under s. 67.05 (6a) insofar as applicable, except that the notice of special election referendum and ballot need not embody a copy of the resolution and the question which shall appear on the ballot shall be "Shall .... (name of district) be authorized to borrow the sum of $.... for (state purpose) by issuing its general obligation promissory note (or notes) under section 67.12 (12) of the Wisconsin Statutes?".".

SB55-ASA1-AA1,566,11 902. Page 699, line 18: after that line insert:

SB55-ASA1-AA1,566,12 " Section 2004g. 64.12 (4) of the statutes is amended to read:

SB55-ASA1-AA1,566,18 64.12 (4) At the end of each fiscal year the council shall cause a full and complete examination of all the books and accounts of the city to be made by competent certified public accountants licensed or certified under ch. 442 who shall report in full to the council. The summaries of such audits shall be presented and furnished to all newspapers and libraries of the city and to such other persons as shall apply therefor.

SB55-ASA1-AA1, s. 2004j Section 2004j. 64.34 (2) of the statutes is amended to read:

SB55-ASA1-AA1,566,24 64.34 (2) At the end of each year the council shall cause a full and complete examination of all of the books and accounts of the city to be made by competent certified public accountants licensed or certified under ch. 442, who shall report in full thereon to the council. Copies of such reports shall be furnished by the council to all newspapers of the city and to all persons who shall apply therefor.".

SB55-ASA1-AA1,567,1 903. Page 700, line 10: after that line insert:

SB55-ASA1-AA1,567,2 " Section 2102. 70.11 (2) of the statutes is amended to read:

SB55-ASA1-AA1,567,17 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. 66.0823, regional planning commission created under s. 66.0309, 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 that 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.".

SB55-ASA1-AA1,567,18 904. Page 701, line 12: after that line insert:

SB55-ASA1-AA1,567,19 " Section 2103r. 70.11 (20) (a) of the statutes is amended to read:

SB55-ASA1-AA1,567,23 70.11 (20) (a) The property is used to preserve native wild plant or native wild animal life, Indian mounds or other works of ancient persons or geological or geographical formations of scientific interest; or the property is used for community parks and is open to the public, at no charge to the public.".

SB55-ASA1-AA1,567,24 905. Page 702, line 2: after that line insert:

SB55-ASA1-AA1,568,2 " Section 2104b. 70.11 (21) (a) of the statutes, as affected by 2001 Wisconsin Act .... (this act), is amended to read:

SB55-ASA1-AA1,568,16 70.11 (21) (a) All property purchased or constructed as a waste treatment facility used for the treatment of industrial wastes, as defined in s. 281.01 (5), or air contaminants, as defined in s. 285.01 (1), but not for other wastes, as defined in s 281.01 (7) for the purpose of abating or eliminating pollution of surface waters, the air, or waters of the state if that property is not used to grow agricultural products for sale and, if the property's owner is taxed under ch. 76, if the property is approved by the department of revenue. For the purposes of this subsection, "industrial waste" also includes wood chips, sawdust, and other wood residue from the paper and wood products manufacturing process that can be used as fuel and would otherwise be considered superfluous, discarded, or fugitive material. The department of natural resources environmental management and department of health and family services shall make recommendations upon request to the department of revenue regarding such property. All property purchased or upon which construction began prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.

SB55-ASA1-AA1, s. 2104n Section 2104n. 70.11 (21) (b) of the statutes is amended to read:

SB55-ASA1-AA1,568,21 70.11 (21) (b) The books and records of owners of property covered by this subsection shall be open to examination by representatives of the department of natural resources environmental management, department of health and family services and department of revenue.".

SB55-ASA1-AA1,568,22 906. Page 702, line 22: after that line insert:

SB55-ASA1-AA1,568,23 " Section 2108d. 70.11 (27m) of the statutes is created to read:

SB55-ASA1-AA1,569,2 70.11 (27m) Restaurant kitchen equipment. (a) In this subsection, "machinery" has the meaning given in sub. (27) (a) 2.

SB55-ASA1-AA1,569,5 (b) Machinery and equipment used primarily in the operation of a restaurant's kitchen to prepare or serve food or beverages, regardless of whether the machinery or equipment is attached to real property.".

SB55-ASA1-AA1,569,6 907. Page 704, line 22: after that line insert:

SB55-ASA1-AA1,569,7 " Section 2112m. 70.111 (25) of the statutes is amended to read:

SB55-ASA1-AA1,569,11 70.111 (25) Digital broadcasting equipment. Digital broadcasting equipment owned and used by a radio station or, a television station, except that this subsection does not apply to digital broadcasting equipment that is owned and used by or a cable television system, as defined in s. 66.082 66.0419 (2) (d).".

SB55-ASA1-AA1,569,12 908. Page 705, line 24: after that line insert:

SB55-ASA1-AA1,569,13 " Section 2114c. 70.113 (1) (intro.) of the statutes is amended to read: