SB322: Bill Text

LRB-3870/2

MES/JK/JTK/RJM:kmg:ch

2001 - 2002 LEGISLATURE

2001 Senate BILL 322

November 21, 2001 - Introduced by Senators Erpenbach, Decker, Hansen, Baumgart and Wirch, cosponsored by Representatives Huber, Underheim, Ziegelbauer, Musser, Plouff, Urban, Balow, Krawczyk, J. Lehman, Jeskewitz, Turner, Stone, Miller, Olsen, Lassa, Ott, Berceau, Gunderson, Shilling, Duff, Meyerhofer and Kaufert. Referred to Joint survey committee on Tax Exemptions.

SB322,2,6 An Act to renumber 66.0617 (2) (am); to amend 5.02 (21), 5.58 (3), 5.68 (2), 5.68 (3), 7.51 (3) (b), 7.51 (3) (d), 7.51 (4) (b), 7.51 (5), 9.10 (1) (a), 9.10 (1) (b), 9.10 (2) (d), 9.10 (3) (a), 9.10 (4) (a), 9.10 (4) (d), 9.10 (7), 10.05, 10.07 (1), 11.31 (1) (h) (intro.), 17.13 (intro.), 17.13 (3), 23.09 (19) (a) 2., 23.09 (20) (ab) 1., 23.09 (20m) (a) 1., 23.0917 (4m) (a) 3., 23.094 (1), 25.50 (1) (d), 27.01 (3), 27.075 (1), 27.075 (2), 27.075 (3), 27.075 (4), 27.08 (1), 27.08 (3), 30.277 (1b) (a), 66.0301 (1) (a), 66.0617 (1) (a), 66.0617 (1) (c), 66.0617 (1) (d), 66.0617 (1) (g), 66.0617 (1) (h), 66.0617 (2) (a), 66.0617 (3), 66.0617 (4) (a) (intro.), 66.0617 (4) (b), 66.0617 (5), 66.0617 (6) (intro.), 66.0617 (6) (b), 66.0617 (7), 66.0617 (8), 66.0617 (9), 66.0617 (10), 67.01 (5), 71.26 (1) (bm), 77.71 and 77.76 (4); and to create 5.58 (1u), 5.60 (6u), 7.53 (3m), 8.10 (6) (e), 8.11 (2f), 11.02 (8), 17.01 (11m), 17.27 (1f), 20.566 (1) (gc), 20.835 (4) (gc), 66.0617 (1) (dg), 66.0617 (2) (am) 2., 66.0617 (6) (h), 70.11 (37m), 77.25 (18m), 77.54 (9a) (i), 77.704, 77.707 (3), 77.76 (3n) and subchapter VI of chapter 229 [precedes 229.86] of the statutes; relating to: authorizing the creation of a local park and recreation district, authorizing a local park and recreation district to impose a sales tax and use tax and levy a property tax, authorizing a local park and recreation district to apply for funding from certain programs that receive funding from the stewardship 2000 program, authorizing a local park and recreation district to impose impact fees and issue debt, and making an appropriation.

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:

SB322, s. 1 Section 1. 5.02 (21) of the statutes is amended to read:

SB322,5,2 5.02 (21) "Spring election" means the election held on the first Tuesday in April to elect judicial, educational, and municipal officers, nonpartisan county officers, sewerage commissioners, and members of the board of directors of local park and recreation districts and to express preferences for the person to be the presidential candidate for each party.

SB322, s. 2 Section 2. 5.58 (1u) of the statutes is created to read:

SB322,5,10 5.58 (1u) Board of directors of local park and recreation districts. Except as authorized in s. 5.655, there shall be a separate ballot for members of the board of directors of any local park and recreation district. Arrangement of the names on the ballot shall be determined by the local park and recreation district clerk in the manner provided under s. 5.60 (1) (b). The ballot shall be entitled "Official Primary Ballot for Member of the Board of Directors of the Local Park and Recreation District."

SB322, s. 3 Section 3. 5.58 (3) of the statutes is amended to read:

SB322,6,6 5.58 (3) Names on spring ballot. Only 2 candidates for state superintendent, for any judicial office, or for any elected seat on a metropolitan sewerage commission or town sanitary district commission,; in counties having a population of 500,000 or more only 2 candidates for member of the board of supervisors within each district,; in counties having a population of less than 500,000 only 2 candidates for each member of the county board of supervisors from each district or numbered seat or only 4 candidates for each 2 members of the county board of supervisors from each district whenever 2 supervisors are elected to unnumbered seats from the same district,; in 1st class cities only 2 candidates for any at-large seat and only 2 candidates from any election district to be elected to the board of school directors,; in school districts electing school board members to numbered seats, or pursuant to an apportionment plan or district representation plan, only 2 school board candidates for each numbered seat or within each district, ; in a local park and recreation district, twice as many candidates as are to be elected members of the board of directors, or, if the district elects board members from apportioned areas, twice as many candidates as are to be elected members of the board of directors from each apportioned area; and twice as many candidates as are to be elected members of other school boards or other elective officers receiving the highest number of votes at the primary shall be nominees for the office at the spring election. Only their names shall appear on the official spring ballot.

SB322, s. 4 Section 4. 5.60 (6u) of the statutes is created to read:

SB322,6,14 5.60 (6u) Board of directors of certain local park and recreation districts. Except as authorized in s. 5.655, a separate ballot shall list the names of all candidates for member of the board of directors of any local park and recreation district. Arrangement of the names on the ballot shall be determined by the local park and recreation district clerk in the manner provided under sub. (1) (b). The ballot shall be entitled "Official Ballot for Member of the Board of Directors of the Local Park and Recreation District."

SB322, s. 5 Section 5. 5.68 (2) of the statutes is amended to read:

SB322,7,2 5.68 (2) Except as otherwise expressly provided, all costs for ballots, supplies, notices, and any other materials necessary in preparing or conducting any election shall be paid for by the county or municipality whose clerk or board of election commissioners is responsible for providing them. If a ballot is prepared for a school, technical college, sewerage or, sanitary , or local park and recreation district, the district shall pay for the cost of the ballot. If no other level of government is involved in a school, technical college, sewerage or, sanitary, or local park and recreation district election, the district shall pay for all costs of the ballots, supplies, notices, and other materials. If ballots, supplies, notices, or other materials are used for elections within more than one unit of local government, the costs shall be proportionately divided between the units of local government involved in the election. In a 1st class city, all costs otherwise attributable to a school district shall be paid by the city.

SB322, s. 6 Section 6. 5.68 (3) of the statutes is amended to read:

SB322,7,11 5.68 (3) If voting machines are used or if an electronic voting system is used in which all candidates and referenda appear on the same ballot card, the ballots for all national, state, and county offices and for county and state referenda shall be prepared and paid for by the county wherein they are used. If the voting machine or electronic voting system ballot includes a municipal or school, technical college, sewerage or, sanitary, or local park and recreation district ballot, the cost of that portion of the ballot shall be reimbursed to the county or paid for by the municipality or district, except as provided in a 1st class city school district under sub. (2).

SB322, s. 7 Section 7. 7.51 (3) (b) of the statutes is amended to read:

SB322,7,18 7.51 (3) (b) For ballots which relate only to municipal or, school district, or local park and recreation district offices or referenda, the inspectors, in lieu of par. (a), after counting the ballots shall return them to the proper ballot boxes, lock the boxes, paste paper over the slots, sign their names to the paper, and deliver them and the keys therefor to the municipal or, school district, or local park and recreation district clerk. The clerk shall retain the ballots until destruction is authorized under s. 7.23.

SB322, s. 8 Section 8. 7.51 (3) (d) of the statutes is amended to read:

SB322,8,2 7.51 (3) (d) All absentee certificate envelopes which have been opened shall be returned by the inspectors to the municipal clerk in a securely sealed carrier envelope which is clearly marked "used absentee certificate envelopes". The envelopes shall be signed by the chief inspector and 2 other inspectors. Except when the ballots are used in a municipal or, school district, or local park and recreation district election only, the municipal clerk shall transmit the used envelopes to the county clerk.

SB322, s. 9 Section 9. 7.51 (4) (b) of the statutes is amended to read:

SB322,8,9 7.51 (4) (b) The chief inspector, or one of the inspectors appointed by him or her, immediately after the votes are tabulated or counted at each election, shall report the returns of the election to the municipal clerk or , to the school district clerk for school district elections, except in 1st class cities, or to the local park and recreation district clerk for local park and recreation district elections. The clerk shall then make the returns public.

SB322, s. 10 Section 10. 7.51 (5) of the statutes is amended to read:

SB322,9,12 7.51 (5) Returns. The inspectors shall make full and accurate return of the votes cast for each candidate and proposition on tally sheet blanks provided by the municipal clerk for the purpose. Each tally sheet shall record the returns for each office or referendum by ward, unless combined returns are authorized in accordance with s. 5.15 (6) (b) in which case the tally sheet shall record the returns for each group of combined wards. After recording the votes, the inspectors shall seal in a carrier envelope outside the ballot bag or container one inspectors' statement under sub. (4) (a), one tally sheet, and one poll or registration list for delivery to the county clerk, unless the election relates only to municipal or school district offices or referenda or local park and recreation district offices. The inspectors shall also similarly seal one inspectors' statement, one tally sheet, and one poll or registration list for delivery to the municipal clerk. For school district elections, except in 1st class cities, the inspectors shall similarly seal one inspectors' statement, one tally sheet, and one poll or registration list for delivery to the school district clerk. For local park and recreation district elections, the inspectors shall similarly seal one inspectors' statement, one tally sheet, and one poll or registration list for delivery to the local park and recreation district clerk. The inspectors shall immediately deliver all ballots, statements, tally sheets, lists, and envelopes to the municipal clerk. The municipal clerk shall arrange for delivery of all ballots, statements, tally sheets, lists, and envelopes relating to a school district or local park and recreation district election to the school district or local park and recreation district clerk, respectively. The municipal clerk shall deliver the ballots, statements, tally sheets, lists, and envelopes for his or her municipality relating to any county, technical college district, state, or national election to the county clerk by 2 p.m. on the day following each such election. The person delivering the returns shall be paid out of the municipal treasury. Each clerk receiving ballots, statements, tally sheets, or envelopes shall retain them until destruction is authorized under s. 7.23 (1).

SB322, s. 11 Section 11. 7.53 (3m) of the statutes is created to read:

SB322,9,25 7.53 (3m) Local park and recreation district elections. The local park and recreation district clerk shall appoint 2 qualified electors of the district prior to the date of the election being canvassed, who shall, with the clerk, constitute the local park and recreation district board of canvassers. The clerk shall appoint a member to fill any temporary vacancy on the board of canvassers. The canvass shall begin as soon as possible after receipt of the returns and shall continue, without adjournment, until completed. The board of canvassers may return defective returns to the municipal board of canvassers in the manner provided in s. 7.60 (3). The board of canvassers shall prepare a written statement showing the numbers of votes cast for each person for each office and shall prepare a determination showing the names of the persons who are elected to the board of directors. Following each primary election, the board of canvassers shall prepare a statement certifying the names of the persons who have won nomination to the board of directors. Each statement and determination shall be attested by each of the canvassers. The board of canvassers shall file each statement and determination in the local park and recreation district office.

SB322, s. 12 Section 12. 8.10 (6) (e) of the statutes is created to read:

SB322,10,7 8.10 (6) (e) For members of the board of directors of a local park and recreation district, with the local park and recreation district clerk.

SB322, s. 13 Section 13. 8.11 (2f) of the statutes is created to read:

SB322,10,14 8.11 (2f) Board of directors of certain local park and recreation districts. A primary shall be held in a local park and recreation district whenever there are more than twice the number of candidates to be elected members of the board of directors of the local park and recreation district, or, if the district elects board members from apportioned areas, more than twice as many candidates as are to be elected members of the board of directors from any apportioned area.