The apportionment board shall determine, except for public utilities, assets and liabilities from the best information obtainable and shall assign to the local governmental unit to which the territory is transferred its proper proportion of assets and liabilities by assigning the excess of liabilities over assets, or by assigning any particular asset or liability to either local governmental unit, or in another manner that meets the requirements of the particular case.
If a proportionate share of any indebtedness existing by reason of municipal bonds or other obligations outstanding is assigned to a local governmental unit, that local governmental unit shall levy and collect upon all its taxable property, in one sum or in annual installments, the amount necessary to pay the principal and interest when due, and shall pay the amount collected to the treasurer of the local governmental unit which issued the bonds or incurred the obligations. The treasurer shall apply the moneys received strictly to the payment of the principal and interest.
If the asset apportioned consists of an aid or tax to be distributed in the future according to population, the apportionment board shall certify to the officer, agency or department responsible for making the distribution each local governmental unit's proportionate share of the asset as determined in accordance with sub. (2)
. The officer, agency or department shall distribute the aid or tax directly to the several local governmental units according to the certification until the next federal census.
(8) Appeal to court.
If the apportionment board is unable to agree, the circuit court of the county in which either local governmental unit is situated may, upon the petition of either local governmental unit, make the adjustment of assets and liabilities under this section, including review of any alternative method provided in sub. (2c) (b)
and the correctness of the findings made under sub. (2c) (b)
(9) Transcript of records.
If territory is detached from a local governmental unit, the proper officer of the local governmental unit from which the territory was detached shall furnish, upon demand by the proper officer of the local governmental unit created from the detached territory or to which it is annexed, an authenticated transcript of all public records in that officer's office pertaining to the detached territory. The local governmental unit receiving the transcript shall pay for the transcript.
(10) State trust fund loans.
When territory transferred in any manner provided by law from one local governmental unit to another is liable for state trust fund loans secured under subch. II of ch. 24
, the clerk of the local governmental unit to which territory is transferred shall within 30 days of the effective date of the transfer certify a metes and bounds description of the transferred area to the clerk of the local governmental unit from which the land was transferred. The clerk of the local governmental unit from which territory was transferred shall then certify to the board of commissioners of public lands the effective date of the transfer of territory, the last preceding assessed valuation of the territory liable for state trust fund loans before transfer of a part of the territory and the assessed valuation of the territory transferred. The board shall in making its annual certifications of the amounts due on account of state trust fund loans distribute annual charges for interest and principal on outstanding loans covered by this subsection in the proportion that the assessed valuation of the territory transferred bears to the assessed valuation of the area liable for state trust fund loans as constituted immediately before the transfer of territory. A transfer of territory effective subsequent to January 1 of any year may not be considered until the succeeding year.
The provisions of sub. (10)
are applicable to school districts. Any errors, omissions or other defects in the tax certifications and levies in connection with the repayment of state trust fund loans by school districts for the year 1950 and all subsequent years may be corrected by the school district clerk in the tax levy certifications for following years.
Whenever a transfer of territory from one school district to another results in a change in the name of a school district which is liable for one or more state trust fund loans secured under subch. II of ch. 24
, the clerk of the school district to which the territory was transferred shall, within 30 days of the effective date of such transfer, certify to the board of commissioners of public lands and the county clerk:
The name of the school district from which territory was transferred;
The name of the school district to which the transfer was made immediately prior to the effective date of the transfer;
The name of the school district to which the transfer was made immediately after the effective date of the transfer.
In making the annual certifications of the amounts due on account of state trust fund loans the board of commissioners of public lands shall use the new name of the school district. A transfer of territory effective subsequent to January 1 of any year may not be considered by it until the succeeding year.
(12) Time of transfer.
When the governmental classification of a school district is changed, all of the assets and liabilities and the title to all school property shall vest in the new district by operation of law upon the effective date of the change.
Subject to subd. 2.
, if any territory is annexed, detached or incorporated in any year, general property taxes levied against the territory shall be collected by the treasurer of the local governmental unit in which the territory was located on January 1 of such year, and all moneys collected from the tax levied for local municipal purposes shall be allocated to each of the local governmental units on the basis of the portion of the calendar year the territory was located in each of the local governmental units, and paid accordingly.
If a city or village is incorporated after January 1 and before April 1, the procedures described in subd. 1.
shall be applied as if the city or village was incorporated on January 1 of the year in which it was incorporated and the territory shall be treated for purposes of ch. 70
as if the incorporation had occurred on January 1.
Apportionment when town is nonexistent.
If the town in which territory was located on January 1 is nonexistent when the city or village determines its budget, any taxes certified to the town or required by law to be levied against the territory shall be included in the budget of the city or village and levied against the territory, together with the city or village tax for local municipal purposes.
Special taxes and assessments.
If territory is transferred from one local governmental unit to another by annexation, detachment, consolidation or incorporation, or returns to its former status by reason of court determination, any special tax or assessment outstanding against property in the territory shall be collected by the treasurer of the local governmental unit in which the property is located, according to the terms of the ordinance or resolution levying the tax or assessment. The special tax or assessment, when collected, shall be paid to the treasurer of the local governmental unit which levied the special tax or assessment, or if the local governmental unit is nonexistent, the collecting treasurer shall apply the collected funds to any obligation for which purpose the tax or assessment was levied and which remains outstanding. If no obligation is outstanding, the collected funds shall be paid into the school fund of the school district in which the territory is located.
Apportionment when court returns territory to former status.
If territory which has been annexed, consolidated, detached or incorporated returns to its former status by reason of a final court determination, there shall be an apportionment of general property taxes and current aids and shared revenues between the local governmental units, and no other apportionment of assets and liabilities. The basis of the apportionment shall be determined by the apportionment board subject to appeal to the circuit court. The apportionment shall to the extent practicable equitably adjust the taxes, aids and revenues between the local governmental units involved on the basis of the portion of the calendar year the territory was located in the respective local governmental units.
Certification by clerk.
The clerk of the local governmental unit which assessed the special and general tax and special assessment shall certify to the clerk of the local governmental unit to which the territory was attached or returned, a list of all the property located in the attached or returned territory to which is charged any uncollected taxes and assessments. The certification shall be made within 30 days after the effective date of the transfer of the property, but failure to certify does not affect the validity of the claim.
History: 1971 c. 125
; 1971 c. 154
; 1973 c. 90
; 1975 c. 41
; 1977 c. 29
, 1646 (3)
, 1648 (1)
, 1654 (2)
, (8) (c); 1981 c. 169
; 1985 a. 29
; 1985 a. 225
; 1987 a. 399
; 1989 a. 31
; 1991 a. 39
; 1993 a. 399
; 1995 a. 27
, 9145 (1)
; 1995 a. 216
; 1997 a. 27
; 1999 a. 150
; Stats. 1999 s. 66.0235.
The method of division of assets and liabilities set forth is exclusive. Sheboygan v. Sheboygan Sanitary District #2, 145 Wis. 2d 424
, 427 N.W.2d 390
(Ct. App. 1988).
Sewerage systems are not public utilities valued by the public service commission under sub. (4). Town of Beloit v. Public Service Commission, 180 Wis. 2d 610
, 510 N.W.2d 140
(Ct. App. 1993).
Intergovernmental cooperation. 66.0301(1)(a)(a)
In this section "municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.70 (2)
, local exposition district created under subch. II of ch. 229
, local professional baseball park district created under subch. III of ch. 229
, local professional football stadium district created under subch. IV of ch. 229
, a local cultural arts district created under subch. V of ch. 229
, family care district under s. 46.2895
, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district, regional planning commission, or city-county health department.
If the purpose of the intergovernmental cooperation is the establishment of a joint transit commission, "municipality" means any city, village, town or county.
In addition to the provisions of any other statutes specifically authorizing cooperation between municipalities, unless those statutes specifically exclude action under this section, any municipality may contract with other municipalities and with federally recognized Indian tribes and bands in this state, for the receipt or furnishing of services or the joint exercise of any power or duty required or authorized by law. If municipal or tribal parties to a contract have varying powers or duties under the law, each may act under the contract to the extent of its lawful powers and duties. A contract under this subsection may bind the contracting parties for the length of time specified in the contract. This section shall be interpreted liberally in favor of cooperative action between municipalities and between municipalities and Indian tribes and bands in this state.
Any contract under sub. (2)
may provide a plan for administration of the function or project, which may include but is not limited to provisions as to proration of the expenses involved, deposit and disbursement of funds appropriated, submission and approval of budgets, creation of a commission, selection and removal of commissioners, and formation and letting of contracts.
A commission created by contract under sub. (2)
may finance the acquisition, development, remodeling, construction and equipment of land, buildings and facilities for regional projects under s. 66.0621
. Participating municipalities acting jointly or separately may finance the projects, or an agreed share of the cost of the projects, under ch. 67
No commission created by contract under sub. (2)
may, directly or indirectly, do any of the following:
Acquire, construct or lease facilities used or useful in the business of a public utility engaged in production, transmission, delivery or furnishing of heat, light, power, natural gas or communications service, by any method except those set forth under this chapter or ch. 196
Establish, lay out, construct, improve, discontinue, relocate, widen or maintain any road or highway outside the corporate limits of a village or city or acquire lands for those purposes except upon approval of the department of transportation and the county board of the county and the town board of the town in which the road is to be located.
Municipal interstate cooperation. 66.0303(2)
A municipality may contract with municipalities of another state for the receipt or furnishing of services or the joint exercise of any power or duty required or authorized by statute to the extent that laws of the other state or of the United States permit the joint exercise.
Except as provided in par. (b)
, an agreement made under this section shall, prior to and as a condition precedent to taking effect, be submitted to the attorney general who shall determine whether the agreement is in proper form and compatible with the laws of this state. The attorney general shall approve any agreement submitted under this paragraph unless the attorney general finds that it does not meet the conditions set forth in this section and details in writing addressed to the concerned municipal governing bodies the specific respects in which the proposed agreement fails to meet the requirements of law. Failure to disapprove an agreement submitted under this paragraph within 90 days of its submission constitutes approval. The attorney general, upon submission of an agreement, shall transmit a copy of the agreement to the governor who shall consult with any state department or agency affected by the agreement. The governor shall forward to the attorney general any comments the governor may have concerning the agreement.
An agreement under this section between a municipality of this state and a municipality of another state that relates to the receipt, furnishing, or joint exercise of fire fighting or emergency medical services need not be submitted to or approved by the attorney general before the agreement may take effect.
An agreement entered into under this section has the status of an interstate compact, but in any case or controversy involving performance or interpretation of or liability under the agreement, the municipalities party to the agreement are real parties in interest and the state may commence an action to recoup or otherwise make itself whole for any damages or liability which it may incur by reason of being joined as a party. The action by the state may be maintained against any municipality whose act or omission caused or contributed to the incurring of damage or liability by the state.
History: 1999 a. 150
; 2001 a. 109
Municipal revenue sharing. 66.0305(1)
In this section, "municipality" means a city, village or town.
(2) Municipal revenue sharing agreement.
Subject to the requirements of this section, any 2 or more municipalities may, by a majority vote of a quorum of their governing bodies, enter into an agreement to share all or a specified part of revenues derived from taxes and special charges, as defined in s. 74.01 (4)
. One or more municipalities may enter into agreements under this section with federally recognized American Indian tribes or bands.
(3) Public hearing.
At least 30 days before entering into an agreement under sub. (2)
, a municipality shall hold a public hearing on the proposed agreement. Notice of the hearing shall be published as a class 3 notice under ch. 985
An agreement entered into under sub. (2)
shall meet all of the following conditions:
The term of the agreement shall be for at least 10 years.
The boundaries of the area within which the revenues are to be shared in the agreement shall be specified.
The formula or other means of determining the amount of revenues to be shared under the agreement shall be specified.
The date upon which revenues agreed to be shared under the agreement shall be paid to the appropriate municipality shall be specified.
The method by which the agreement may be invalidated after the expiration of the minimum period specified in par. (a) 1.
shall be specified.
An agreement entered into under sub. (2)
may address any other appropriate matters, including any agreements with respect to services or agreements with respect to municipal boundaries under s. 66.0225
(5) Contiguous boundaries.
No municipality may enter into an agreement under sub. (2)
with one or more municipalities unless the municipality is contiguous to at least one other municipality that enters into the agreement.
Within 30 days after the hearing under sub. (3)
, the governing body of a participating municipality may adopt a resolution calling for an advisory referendum on the agreement. An advisory referendum shall be held if, within 30 days after the hearing under sub. (3)
, a petition, signed by a number of qualified electors equal to at least 10% of the votes cast for governor in the municipality at the last gubernatorial election, is filed with the clerk of a participating municipality, requesting an advisory referendum on the revenue sharing plan. The petition shall conform to the requirements of s. 8.40
and shall be filed as provided in s. 8.37
. If an advisory referendum is held, the municipality's governing body may not vote to approve the agreement under sub. (2)
until the report under par. (d)
The advisory referendum shall be held not less than 42 days nor more than 72 days after adoption of the resolution under par. (a)
calling for the referendum or not less than 42 days nor more than 72 days after receipt of the petition under par. (a)
by the municipal clerk. The municipal clerk shall give notice of the referendum by publishing a notice in a newspaper of general circulation in the municipality, both on the publication day next preceding the advisory referendum election and one week prior to that publication date.
The advisory referendum shall be conducted by the municipal election officials. The governing body of the municipality may specify the number of election officials for the referendum. The ballots shall contain the words "For the revenue sharing agreement" and "Against the revenue sharing agreement" and shall otherwise conform to the provisions of s. 5.64 (2)
. The election shall be conducted as are other municipal elections in accordance with chs. 6
, insofar as applicable.
The election inspectors shall report the results of the election, showing the total number of votes cast and the numbers cast for and against the revenue sharing. The election inspectors shall attach their affidavit to the report and immediately file the report in the office of the municipal clerk.
The costs of the advisory referendum election shall be borne by the municipality that holds the election.
History: 1995 a. 270
; 1999 a. 150
; Stats. 1999 s. 66.0305; 1999 a. 182
Boundary change pursuant to approved cooperative plan. 66.0307(1)(a)
"Department" means the department of administration.
(2) Boundary change authority.
Any combination of municipalities may determine the boundary lines between themselves under a cooperative plan that is approved by the department under this section. No boundary of a municipality may be changed or maintained under this section unless the municipality is a party to the cooperative agreement. The cooperative plan shall provide one or more of the following:
That specified boundary line changes shall occur during the planning period and the approximate dates by which the changes shall occur.
That specified boundary line changes may occur during the planning period and the approximate dates by which the changes may occur.
That a required boundary line change under par. (a)
or an optional boundary line change under par. (b)
shall be subject to the occurrence of conditions set forth in the plan.
That specified boundary lines may not be changed during the planning period.
Who may prepare plan.
The municipalities that propose to set the boundary lines between themselves under this section shall prepare a cooperative plan.
Purpose of plan.
The cooperative plan shall be made with the general purpose of guiding and accomplishing a coordinated, adjusted and harmonious development of the territory covered by the plan which will, in accordance with existing and future needs, best promote public health, safety, morals, order, convenience, prosperity or the general welfare, as well as efficiency and economy in the process of development.
Content of plan; physical development of territory.
The cooperative plan, and any accompanying maps, plats, charts and descriptive and explanatory materials, shall show the plan agreed upon for the physical development of the territory covered by the plan. The plan may include, without limitation because of enumeration, any of the following:
The general location, character and extent of streets, highways, freeways, street grades, roadways, walks, bridges, viaducts, parking areas, tunnels, public places and areas, parks, parkways and playgrounds.
Sites for public buildings and structures, airports, pierhead and bulkhead lines and waterways.
The general location and extent of sewers, water conduits and other public utilities, whether privately or publicly owned.
The acceptance, widening, narrowing, extension, relocation, removal, vacation, abandonment or change of use of any of the public ways, grounds, places, spaces, buildings, properties, utilities, routes or terminals described in subds. 1.
The general location, character and extent of community centers and neighborhood units.
The general character, extent and layout of the replanning of blighted districts and slum areas.