Analysis by the Legislative Reference Bureau
CREATION AND DISSOLUTION OF A DISTRICT
This bill authorizes certain contiguous municipalities (any city other than a city
that has a majority of its territory located in a county with a population greater than
500,000, any village other than a village that has a majority of its territory located
in a county with a population greater than 500,000, or any town) to jointly create a
local park and recreation district (district). A district is a local unit of government
that is a body corporate and politic and that is separate and distinct from, and
independent of, the state and the municipalities within its jurisdiction.
Subject to a number of conditions, a district may be created by one of two
methods. Under the first method, the governing bodies of two or more contiguous
municipalities adopt an enabling resolution that declares the need for establishing
the district and contains a detailed description of the boundaries of the proposed
district. Each municipality that adopts a substantially similar enabling resolution
within 90 days, beginning with the date of adoption of the first enabling resolution,
may be part of the initial jurisdiction of a district. Under the second method, a
district consisting of two or more contiguous municipalities may be created by a
petition and referendum. The petition must be circulated after December 31 and
must be filed no later than the 3rd Tuesday in February in each municipality within
the proposed boundaries of the district. If it is signed by a number of qualified
electors residing in the municipality equal to at least 15% of the votes cast for
governor in the municipality at the last gubernatorial election, a referendum is held
at the next succeeding spring election. A district is then created with a jurisdiction
that consists of each of the municipalities in which the referendum question is
approved, except that no district may be created unless the referendum question is
approved in at least two contiguous municipalities.
Before a district may be created, the governing bodies of each of the involved
municipalities must reach an agreement that includes a number of components,
including a method to provide a loan for initial operating funds for the district and
a method to transfer title of the municipalities' park facilities to the district. Before
such an agreement may be entered into, the participating municipalities must select

an arbitrator who will decide by November 1 any of the issues that are not resolved
by the municipalities by September 1, except the issue of whether to elect members
of the board of directors of the district pursuant to an apportionment plan (see below).
Also before a district may be created, a municipality must negotiate with a county
the termination of any applicable agreement or contract under which a county
exercises municipal park powers within the municipality. If a municipality is unable
to negotiate the termination of any such agreements or contracts, the municipality
may not become part of a district until the agreements or contracts expire or are
otherwise terminated. Under the bill, no new agreements or contracts authorizing
a county to exercise municipal park powers within a municipality may be entered
into unless the agreements or contracts contain provisions under which the
municipality may terminate the agreement or contracts so that it may create or
participate in a district.
In connection with park facilities, the powers of a district board include: the
authority to acquire, develop, maintain, improve, operate, and manage the park
facilities; the authority to operate recreational facilities or programs; the authority
to enter into contracts; the authority to employ personnel; the authority to impose
an impact fee on developers for park facilities; the authority to issue debt for capital
improvements to park facilities; and the authority to impose a sales tax and a use tax,
and levy a property tax, to carry out its functions. Before the taxes imposed by a
district may take effect, however, the district's action must be approved in a
referendum. The bill also grants these districts eligibility for various conservation
programs that are funded with stewardship moneys. These programs include the
local park aids program and the urban green space programs.
A district is governed by a nine-member board of directors that is elected
at-large at the spring election. Unless each of the governing bodies of the
municipalities of which the district is comprised agree to the contrary, the members
of the board of directors of the district are elected from separate geographic areas
within the district, the boundaries of which are prescribed by the governing bodies
in an apportionment plan. If the bodies cannot agree on a plan, the boundaries are
prescribed by an arbitrator. The issue of whether the board of directors shall be
elected pursuant to an apportionment plan is not arbitrable. Although all of the
electors of the district may participate in the election of all of the members of the
board of directors, if an apportionment plan is used, each member of the board of
directors must, at the time of taking office, reside within the apportioned area for
which he or she is elected or appointed to fill a vacancy. The terms of directors are
three years, although the initial terms are staggered such that each one-third of the
seats on the board are for terms of approximately one, two, and three years.
The members of a district board may change any decision that was made by an
arbitrator. A district board may adopt procedures to expand the jurisdiction of the
district to include other municipalities, the governing bodies of which approve of
their inclusion in the district.
A district may dissolve by action of the district board, subject to payment of the
district's debts and fulfillment of its other contractual obligations. If a district is
dissolved, its property must be transferred to the municipalities within the district's

jurisdiction. The district board determines how, and to which municipality, the
property is transferred based on factors including the current value of the park
facilities initially transferred by a municipality to a district and the amount of
money, sales tax revenue, and other contributions made by, or collected from, a
municipality.
Under the bill, a municipality within the district's jurisdiction may make loans
or lease or transfer property to a district. Generally, however, a municipality may
not create a park or expend any funds to support park or recreational facilities, or
impose an impact fee on a developer for park facilities, after a district imposes taxes.
TAXATION
Under the bill, a district may adopt a resolution to impose a sales tax and a use
tax at a rate of 0.1% on the sale or use of tangible personal property and services in
the district, subject to approval by the electors of a district at a referendum. The
district must hold the referendum at the first spring primary, spring election,
September primary, general election, or special election held throughout the district
that is held at least 45 days after the date on which the district adopts the resolution
to impose the taxes. The district may use the tax revenue only for purposes related
to park facilities. A retailer in the district may not collect the tax imposed by the
district after the district dissolves.
Under the bill, the district may also levy a property tax on the property located
in the district. However, the district must lower the property tax levy by the amount
of any sales tax and use tax imposed by the district that was collected in the previous
year.
Under the bill, a district's income is exempt from the income tax, a district's
property is exempt from the property tax, property transferred to a district is exempt
from the real estate transfer fee, and sales of tangible personal property or services
to the district are exempt from all state and local sales taxes and use taxes.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB601, s. 1 1Section 1. 5.02 (21) of the statutes is amended to read:
AB601,5,22 5.02 (21) "Spring election" means the election held on the first Tuesday in April
3to elect judicial, educational, and municipal officers, nonpartisan county officers,
4sewerage commissioners, and members of the board of directors of local park and

1recreation districts
and to express preferences for the person to be the presidential
2candidate for each party.
AB601, s. 2 3Section 2. 5.58 (1u) of the statutes is created to read:
AB601,5,104 5.58 (1u) Board of directors of local park and recreation districts. Except
5as authorized in s. 5.655, there shall be a separate ballot for members of the board
6of directors of any local park and recreation district. Arrangement of the names on
7the ballot shall be determined by the local park and recreation district clerk in the
8manner provided under s. 5.60 (1) (b). The ballot shall be entitled "Official Primary
9Ballot for Member of the Board of Directors of the Local Park and Recreation
10District."
AB601, s. 3 11Section 3. 5.58 (3) of the statutes is amended to read:
AB601,6,612 5.58 (3) Names on spring ballot. Only 2 candidates for state superintendent,
13for any judicial office, or for any elected seat on a metropolitan sewerage commission
14or town sanitary district commission,; in counties having a population of 500,000 or
15more only 2 candidates for member of the board of supervisors within each district,;
16in counties having a population of less than 500,000 only 2 candidates for each
17member of the county board of supervisors from each district or numbered seat or
18only 4 candidates for each 2 members of the county board of supervisors from each
19district whenever 2 supervisors are elected to unnumbered seats from the same
20district,; in 1st class cities only 2 candidates for any at-large seat and only 2
21candidates from any election district to be elected to the board of school directors,;
22in school districts electing school board members to numbered seats, or pursuant to
23an apportionment plan or district representation plan, only 2 school board
24candidates for each numbered seat or within each district, ; in a local park and
25recreation district, twice as many candidates as are to be elected members of the

1board of directors, or, if the district elects board members from apportioned areas,
2twice as many candidates as are to be elected members of the board of directors from
3each apportioned area;
and twice as many candidates as are to be elected members
4of other school boards or other elective officers receiving the highest number of votes
5at the primary shall be nominees for the office at the spring election. Only their
6names shall appear on the official spring ballot.
AB601, s. 4 7Section 4. 5.60 (6u) of the statutes is created to read:
AB601,6,148 5.60 (6u) Board of directors of certain local park and recreation districts.
9 Except as authorized in s. 5.655, a separate ballot shall list the names of all
10candidates for member of the board of directors of any local park and recreation
11district. Arrangement of the names on the ballot shall be determined by the local
12park and recreation district clerk in the manner provided under sub. (1) (b). The
13ballot shall be entitled "Official Ballot for Member of the Board of Directors of the
14Local Park and Recreation District."
AB601, s. 5 15Section 5. 5.68 (2) of the statutes is amended to read:
AB601,7,216 5.68 (2) Except as otherwise expressly provided, all costs for ballots, supplies,
17notices, and any other materials necessary in preparing or conducting any election
18shall be paid for by the county or municipality whose clerk or board of election
19commissioners is responsible for providing them. If a ballot is prepared for a school,
20technical college, sewerage or, sanitary , or local park and recreation district, the
21district shall pay for the cost of the ballot. If no other level of government is involved
22in a school, technical college, sewerage or, sanitary, or local park and recreation
23district election, the district shall pay for all costs of the ballots, supplies, notices, and
24other materials. If ballots, supplies, notices, or other materials are used for elections
25within more than one unit of local government, the costs shall be proportionately

1divided between the units of local government involved in the election. In a 1st class
2city, all costs otherwise attributable to a school district shall be paid by the city.
AB601, s. 6 3Section 6. 5.68 (3) of the statutes is amended to read:
AB601,7,114 5.68 (3) If voting machines are used or if an electronic voting system is used
5in which all candidates and referenda appear on the same ballot card, the ballots for
6all national, state, and county offices and for county and state referenda shall be
7prepared and paid for by the county wherein they are used. If the voting machine
8or electronic voting system ballot includes a municipal or school, technical college,
9sewerage or, sanitary, or local park and recreation district ballot, the cost of that
10portion of the ballot shall be reimbursed to the county or paid for by the municipality
11or district, except as provided in a 1st class city school district under sub. (2).
AB601, s. 7 12Section 7. 7.51 (3) (b) of the statutes is amended to read:
AB601,7,1813 7.51 (3) (b) For ballots which relate only to municipal or, school district, or local
14park and recreation district
offices or referenda, the inspectors, in lieu of par. (a),
15after counting the ballots shall return them to the proper ballot boxes, lock the boxes,
16paste paper over the slots, sign their names to the paper, and deliver them and the
17keys therefor to the municipal or, school district, or local park and recreation district
18clerk. The clerk shall retain the ballots until destruction is authorized under s. 7.23.
AB601, s. 8 19Section 8. 7.51 (3) (d) of the statutes is amended to read:
AB601,8,220 7.51 (3) (d) All absentee certificate envelopes which have been opened shall be
21returned by the inspectors to the municipal clerk in a securely sealed carrier
22envelope which is clearly marked "used absentee certificate envelopes". The
23envelopes shall be signed by the chief inspector and 2 other inspectors. Except when
24the ballots are used in a municipal or, school district, or local park and recreation

1district
election only, the municipal clerk shall transmit the used envelopes to the
2county clerk.
AB601, s. 9 3Section 9. 7.51 (4) (b) of the statutes is amended to read:
AB601,8,94 7.51 (4) (b) The chief inspector, or one of the inspectors appointed by him or her,
5immediately after the votes are tabulated or counted at each election, shall report
6the returns of the election to the municipal clerk or , to the school district clerk for
7school district elections, except in 1st class cities, or to the local park and recreation
8district clerk for local park and recreation district elections
. The clerk shall then
9make the returns public.
AB601, s. 10 10Section 10. 7.51 (5) of the statutes is amended to read:
AB601,9,1211 7.51 (5) Returns. The inspectors shall make full and accurate return of the
12votes cast for each candidate and proposition on tally sheet blanks provided by the
13municipal clerk for the purpose. Each tally sheet shall record the returns for each
14office or referendum by ward, unless combined returns are authorized in accordance
15with s. 5.15 (6) (b) in which case the tally sheet shall record the returns for each group
16of combined wards. After recording the votes, the inspectors shall seal in a carrier
17envelope outside the ballot bag or container one inspectors' statement under sub. (4)
18(a), one tally sheet, and one poll or registration list for delivery to the county clerk,
19unless the election relates only to municipal or school district offices or referenda or
20local park and recreation district offices
. The inspectors shall also similarly seal one
21inspectors' statement, one tally sheet, and one poll or registration list for delivery to
22the municipal clerk. For school district elections, except in 1st class cities, the
23inspectors shall similarly seal one inspectors' statement, one tally sheet, and one poll
24or registration list for delivery to the school district clerk. For local park and
25recreation district elections, the inspectors shall similarly seal one inspectors'

1statement, one tally sheet, and one poll or registration list for delivery to the local
2park and recreation district clerk.
The inspectors shall immediately deliver all
3ballots, statements, tally sheets, lists, and envelopes to the municipal clerk. The
4municipal clerk shall arrange for delivery of all ballots, statements, tally sheets,
5lists, and envelopes relating to a school district or local park and recreation district
6election to the school district or local park and recreation district clerk, respectively.
7The municipal clerk shall deliver the ballots, statements, tally sheets, lists, and
8envelopes for his or her municipality relating to any county, technical college district,
9state, or national election to the county clerk by 2 p.m. on the day following each such
10election. The person delivering the returns shall be paid out of the municipal
11treasury. Each clerk receiving ballots, statements, tally sheets, or envelopes shall
12retain them until destruction is authorized under s. 7.23 (1).
AB601, s. 11 13Section 11. 7.53 (3m) of the statutes is created to read:
AB601,9,2514 7.53 (3m) Local park and recreation district elections. The local park and
15recreation district clerk shall appoint 2 qualified electors of the district prior to the
16date of the election being canvassed, who shall, with the clerk, constitute the local
17park and recreation district board of canvassers. The clerk shall appoint a member
18to fill any temporary vacancy on the board of canvassers. The canvass shall begin
19as soon as possible after receipt of the returns and shall continue, without
20adjournment, until completed. The board of canvassers may return defective returns
21to the municipal board of canvassers in the manner provided in s. 7.60 (3). The board
22of canvassers shall prepare a written statement showing the numbers of votes cast
23for each person for each office and shall prepare a determination showing the names
24of the persons who are elected to the board of directors. Following each primary
25election, the board of canvassers shall prepare a statement certifying the names of

1the persons who have won nomination to the board of directors. Each statement and
2determination shall be attested by each of the canvassers. The board of canvassers
3shall file each statement and determination in the local park and recreation district
4office.
AB601, s. 12 5Section 12. 8.10 (6) (e) of the statutes is created to read:
AB601,10,76 8.10 (6) (e) For members of the board of directors of a local park and recreation
7district, with the local park and recreation district clerk.
AB601, s. 13 8Section 13. 8.11 (2f) of the statutes is created to read:
AB601,10,149 8.11 (2f) Board of directors of certain local park and recreation districts.
10A primary shall be held in a local park and recreation district whenever there are
11more than twice the number of candidates to be elected members of the board of
12directors of the local park and recreation district, or, if the district elects board
13members from apportioned areas, more than twice as many candidates as are to be
14elected members of the board of directors from any apportioned area.
AB601, s. 14 15Section 14. 9.10 (1) (a) of the statutes is amended to read:
AB601,10,2116 9.10 (1) (a) The qualified electors of the state,; of any county, city, village, or
17town,; of any congressional, legislative, judicial, or school district,; of any local park
18and recreation district;
or of any prosecutorial unit may petition for the recall of any
19incumbent elective official by filing a petition with the same official or agency with
20whom nomination papers or declarations of candidacy for the office are filed
21demanding the recall of the officeholder.
AB601, s. 15 22Section 15. 9.10 (1) (b) of the statutes is amended to read:
AB601,11,523 9.10 (1) (b) Except as provided in par. (c), a petition for recall of a state,
24congressional, legislative, judicial, or county officer shall be signed by electors equal
25to at least 25% of the vote cast for the office of governor at the last election within the

1same district or territory as that of the officeholder being recalled. Except as
2provided in par. (c), a petition for the recall of a city, village, town, local park and
3recreation district,
or school district officer shall be signed by electors equal to at
4least 25% of the vote cast for the office of president at the last election within the same
5district or territory as that of the officeholder being recalled.
AB601, s. 16 6Section 16. 9.10 (2) (d) of the statutes is amended to read:
AB601,11,227 9.10 (2) (d) No petition may be offered for filing for the recall of an officer unless
8the petitioner first files a registration statement under s. 11.05 (1) or (2) with the
9filing officer with whom the petition is filed. The petitioner shall append to the
10registration a statement indicating his or her intent to circulate a recall petition, the
11name of the officer for whom recall is sought and, in the case of a petition for the recall
12of a city, village, town, local park and recreation district, or school district officer, a
13statement of a reason for the recall which is related to the official responsibilities of
14the official for whom removal is sought. No petitioner may circulate a petition for
15the recall of an officer prior to completing registration. The last date that on which
16a petition for the recall of a state, congressional, legislative, judicial, or county officer
17may be offered for filing is 5 p.m. on the 60th day commencing after registration. The
18last date that on which a petition for the recall of a city, village, town, local park and
19recreation district,
or school district officer may be offered for filing is 5 p.m. on the
2030th day commencing after registration. After the recall petition has been offered
21for filing, no name may be added or removed. No signature may be counted unless
22the date of the signature is within the period provided in this paragraph.
AB601, s. 17 23Section 17. 9.10 (3) (a) of the statutes is amended to read:
AB601,12,224 9.10 (3) (a) This subsection applies to the recall of all elective officials other
25than city, village, town, local park and recreation district, and school district officials.

1City, village, town, local park and recreation district, and school district officials are
2recalled under sub. (4).
AB601, s. 18 3Section 18. 9.10 (4) (a) of the statutes is amended to read:
AB601,13,124 9.10 (4) (a) Within 10 days after a petition for the recall of a city, village, town,
5local park and recreation district,
or school district official , is offered for filing, the
6officer against whom the petition is filed may file a written challenge with the
7municipal clerk or board of election commissioners or school district clerk official or
8agency
with whom it the petition is filed, specifying any alleged insufficiency. If a
9challenge is filed, the petitioner may file a written rebuttal to the challenge with the
10clerk or board of election commissioners official or agency within 5 days after the
11challenge is filed. If a rebuttal is filed, the officer against whom the petition is filed
12may file a reply to any new matter raised in the rebuttal within 2 days after the
13rebuttal is filed. Within 14 days after the expiration of the time allowed for filing a
14reply to a rebuttal, the clerk or board of election commissioners official or agency
15shall file the certificate or an amended certificate. Within 31 days after the petition
16is offered for filing, the clerk or board of election commissioners official or agency
17shall determine by careful examination of the face of the petition whether the
18petition is sufficient and shall so state in a certificate issued by the official or agency
19and
attached to the petition. If the petition is found to be insufficient, the certificate
20shall state the particulars creating the insufficiency. The petition may be amended
21to correct any insufficiency within 5 days following the affixing of the original
22certificate. Within 2 days after the offering of the amended petition for filing, the
23clerk or board of election commissioners official or agency shall again carefully
24examine the face of the petition to determine sufficiency and shall attach to the
25petition a certificate stating the findings. Immediately upon finding an original or

1amended petition sufficient, except in cities over 500,000 population, the municipal
2clerk or school district clerk
and except with regard to a member of the board of
3directors of a local park and recreation district, the official
shall transmit the petition
4to the governing body or to the school board. Immediately Except with regard to a
5member of the board of directors of a local park and recreation district, immediately
6upon finding an original or amended petition sufficient, in cities over 500,000
7population, the board of election commissioners shall file the petition in its office.
8Immediately upon finding an original or amended petition sufficient, with regard to
9a member of the board of directors of a local park and recreation district, the local
10park and recreation district clerk shall file the petition in his or her office and shall
11transmit a copy of the petition to the governing body of each city, village, and town
12that has territory within the jurisdiction of the local park and recreation district.
AB601, s. 19 13Section 19. 9.10 (4) (d) of the statutes is amended to read:
AB601,13,1814 9.10 (4) (d) The governing body, school board, or board of election
15commissioners, upon receiving the certificate or copy of the certificate issued under
16par. (a),
shall call an election on the Tuesday of the 6th week commencing after the
17date of the certificate. If Tuesday is a legal holiday, the recall election shall be held
18on the first day after Tuesday which is not a legal holiday.
AB601, s. 20 19Section 20. 9.10 (7) of the statutes is amended to read:
AB601,13,2220 9.10 (7) Purpose. The purpose of this section is to facilitate the operation of
21article XIII, section 12, of the constitution and to extend the same rights to electors
22of cities, villages, towns, local park and recreation districts, and school districts.
AB601, s. 21 23Section 21. 10.05 of the statutes is amended to read:
AB601,14,12 2410.05 Posting of notice. Unless specifically designated elsewhere, this
25section applies to villages, towns and, school districts, and local park and recreation

1districts
. Whenever a notice is required to be published, a village, town or, school
2district, or local park and recreation district may post 3 notices in lieu of publication
3under ch. 985 whenever there is not a newspaper published within the village, town
4or, school district, or local park and recreation district or whenever the governing
5body of the village, town or, school district, or local park and recreation district
6chooses to post in order to supplement notice provided in a newspaper. Whenever
7the manner of giving notice is changed by the governing body, the body shall give
8notice of the change in the manner used before the change. Whenever posting is
9used, the notices shall be posted no later than the day prescribed by law for
10publication, or, if that day falls within the week preceding the election to be noticed,
11at least one week before the election. All notices given for the same election shall be
12given in the same manner.
AB601, s. 22 13Section 22. 10.07 (1) of the statutes is amended to read:
AB601,14,2314 10.07 (1) Except as provided in sub. (2) in the case of voting machine ballots,
15whenever any county clerk or and one or more municipal or, school district , or local
16park and recreation district
clerks within the same county are directed to publish,
17or whenever 2 or more municipal, school district or local park and recreation district
18clerks within the same county are directed to publish
any notice or portion of a notice
19under this chapter on the same date in the same newspaper, the text of which is
20identical, the clerks may publish one notice only. The cost of publication of such
21notice or the portion of the notice required shall be apportioned equally between the
22county and each municipality or, school district, or local park and recreation district
23sharing in its publication.
AB601, s. 23 24Section 23. 11.02 (8) of the statutes is created to read:
AB601,15,2
111.02 (8) If the jurisdiction under sub. (3) is a local park and recreation district,
2the appropriate clerk is the local park and recreation district clerk.
AB601, s. 24 3Section 24. 11.31 (1) (h) (intro.) of the statutes is amended to read:
AB601,15,84 11.31 (1) (h) (intro.) Candidates for any local office , who are elected from a
5jurisdiction or district with less than 500,000 inhabitants according to the latest
6federal census or census information on which the district is based, as certified by
7the appropriate filing officer, and candidates for member of the board of directors of
8a local park and recreation district,
an amount equal to the greater of the following:
AB601, s. 25 9Section 25. 17.01 (11m) of the statutes is created to read:
AB601,15,1410 17.01 (11m) By a member of the board of directors of a local park and recreation
11district, to the board of directors. The board of directors shall immediately give a copy
12of each resignation under this subsection to the elections board and to the chief
13executive officer of each municipality that has territory within the jurisdiction of the
14district.
AB601, s. 26 15Section 26. 17.13 (intro.) of the statutes is amended to read:
AB601,15,20 1617.13 (intro.) Removal of village, town, town sanitary district, school
17district, technical college and family care district
, and local park and
18recreation district
officers. Officers of towns, town sanitary districts, villages,
19school districts, technical college districts and, family care districts, and local park
20and recreation districts
may be removed as follows:
AB601, s. 27 21Section 27. 17.13 (3) of the statutes is amended to read:
AB601,16,222 17.13 (3) All officers. Any village, town, town sanitary district, school district
23or, technical college district, or local park and recreation district officer, elective or
24appointive, including those embraced within subs. (1) and (2), by the a judge of the
25circuit court of the a circuit wherein the village, town, town sanitary district, school

1district or, technical college district, or local park and recreation district is situated,
2for cause.
AB601, s. 28 3Section 28. 17.27 (1f) of the statutes is created to read:
AB601,16,134 17.27 (1f) Board of directors of local park and recreation districts. Except
5as provided in s. 9.10, a vacancy in the office of any member of the board of directors
6of a local park and recreation district may be filled by temporary appointment of the
7remaining members of the board of directors. The temporary appointee shall serve
8until a successor is elected and qualified. If the vacancy occurs in any year after the
9first Tuesday in April and on or before December 1, the vacancy shall be filled for the
10residue of the unexpired term, if any, at on the date of the next spring election. If the
11vacancy occurs in any year after December 1 or on or before the first Tuesday in April,
12the vacancy shall be filled for the residue of the unexpired term, if any, at the 2nd
13succeeding spring election.
AB601, s. 29 14Section 29. 20.005 (3) (schedule) of the statutes: at the appropriate place,
15insert the following amounts for the purposes indicated: - See PDF for table PDF
AB601, s. 30 16Section 30. 20.566 (1) (gc) of the statutes is created to read:
AB601,17,217 20.566 (1) (gc) Administration of local park and recreation district taxes. The
18amounts in the schedule for administering the special district taxes imposed under
19s. 77.704 by local park and recreation districts created under subch. VI of ch. 229.

1One and one-half percent of all moneys received from the taxes imposed under s.
277.704 shall be credited to this appropriation account.
AB601, s. 31 3Section 31. 20.835 (4) (gc) of the statutes is created to read:
AB601,17,64 20.835 (4) (gc) Local park and recreation district taxes. Ninety-eight and
5one-half percent of all moneys received from the taxes imposed under s. 77.704, for
6the purposes provided in s. 77.76 (3n).
AB601, s. 32 7Section 32. 23.09 (19) (a) 2. of the statutes is amended to read:
AB601,17,118 23.09 (19) (a) 2. "Governmental unit" means a city, village, town, county, lake
9sanitary district, as defined in s. 30.50 (4q), public inland lake protection and
10rehabilitation district, or local park and recreation district under subch. VI of ch. 229,
11or the Kickapoo reserve management board.
AB601, s. 33 12Section 33. 23.09 (20) (ab) 1. of the statutes is amended to read:
AB601,17,1513 23.09 (20) (ab) 1. "Governmental unit" means a municipality, a local park and
14recreation district under subch. VI of ch. 229,
or the Kickapoo reserve management
15board.
AB601, s. 34 16Section 34. 23.09 (20m) (a) 1. of the statutes is amended to read:
AB601,17,1917 23.09 (20m) (a) 1. "Governmental unit" means a city, village, town, county, or
18local park and creation district under subch. VI of ch. 229,
or the Kickapoo reserve
19management board.
AB601, s. 35 20Section 35. 23.0917 (4m) (a) 3. of the statutes is amended to read:
AB601,17,2421 23.0917 (4m) (a) 3. "Local governmental unit" means a city, village, town,
22county, lake sanitary district, as defined in s. 30.50 (4q), or a public inland lake
23protection and rehabilitation district, or local park and recreation district under
24subch. VI of ch. 229
.
AB601, s. 36 25Section 36. 23.094 (1) of the statutes is amended to read:
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