66.0235(13)(a)1.1. 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.
66.0235(13)(a)2.
2. 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.
66.0235(13)(aa)
(aa)
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.
66.0235(13)(b)
(b)
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.
66.0235(13)(bb)
(bb)
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.
66.0235(13)(c)
(c)
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.
66.0235 History
History: 1971 c. 125 s.
521;
1971 c. 154;
1973 c. 90;
1975 c. 41;
1977 c. 29 ss.
699,
700,
1646 (3),
1648 (1),
1654 (2), (8) (c);
1981 c. 169;
1985 a. 29;
1985 a. 225 ss.
32 to
38,
100;
1987 a. 399;
1989 a. 31;
1991 a. 39,
316;
1993 a. 399;
1995 a. 27 ss.
3313,
3314,
9145 (1);
1995 a. 216,
225;
1997 a. 27,
237;
1999 a. 150 s.
75; Stats. 1999 s. 66.0235.
66.0235 Annotation
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).
66.0235 Annotation
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
66.0301
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.
66.0301(1)(b)
(b) If the purpose of the intergovernmental cooperation is the establishment of a joint transit commission, "municipality" means any city, village, town or county.
66.0301(2)
(2) 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.
66.0301(3)
(3) 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.
66.0301(4)
(4) 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.
66.0301(5)
(5) No commission created by contract under
sub. (2) may, directly or indirectly, do any of the following:
66.0301(5)(a)
(a) 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,
197 or
198.
66.0301(5)(b)
(b) 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.
66.0303
66.0303
Municipal interstate cooperation. 66.0303(2)
(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.
66.0303(3)(a)(a) 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.
66.0303(3)(b)
(b) 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.
66.0303(4)
(4) 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.
66.0303 History
History: 1999 a. 150 ss.
77,
355;
2001 a. 109.
66.0305
66.0305
Municipal revenue sharing. 66.0305(1)
(1)
Definition. In this section, "municipality" means a city, village or town.
66.0305(2)
(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.
66.0305(3)
(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.
66.0305(4)(a)(a) An agreement entered into under
sub. (2) shall meet all of the following conditions:
66.0305(4)(a)1.
1. The term of the agreement shall be for at least 10 years.
66.0305(4)(a)2.
2. The boundaries of the area within which the revenues are to be shared in the agreement shall be specified.
66.0305(4)(a)3.
3. The formula or other means of determining the amount of revenues to be shared under the agreement shall be specified.
66.0305(4)(a)4.
4. The date upon which revenues agreed to be shared under the agreement shall be paid to the appropriate municipality shall be specified.
66.0305(4)(a)5.
5. The method by which the agreement may be invalidated after the expiration of the minimum period specified in
par. (a) 1. shall be specified.
66.0305(4)(b)
(b) 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 or
66.0307.
66.0305(5)
(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.
66.0305(6)(a)(a) 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) is filed.
66.0305(6)(b)
(b) 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.
66.0305(6)(c)
(c) 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 and
7, insofar as applicable.
66.0305(6)(d)
(d) 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.
66.0305(6)(e)
(e) The costs of the advisory referendum election shall be borne by the municipality that holds the election.
66.0305 History
History: 1995 a. 270;
1999 a. 150 s.
72; Stats. 1999 s. 66.0305;
1999 a. 182 s.
202.
66.0307
66.0307
Boundary change pursuant to approved cooperative plan. 66.0307(1)(a)
(a) "Department" means the department of administration.
66.0307(2)
(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:
66.0307(2)(a)
(a) That specified boundary line changes shall occur during the planning period and the approximate dates by which the changes shall occur.
66.0307(2)(b)
(b) That specified boundary line changes may occur during the planning period and the approximate dates by which the changes may occur.
66.0307(2)(c)
(c) 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.
66.0307(2)(d)
(d) That specified boundary lines may not be changed during the planning period.
66.0307(3)(a)(a)
Who may prepare plan. The municipalities that propose to set the boundary lines between themselves under this section shall prepare a cooperative plan.
66.0307(3)(b)
(b)
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.
66.0307(3)(c)
(c)
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:
66.0307(3)(c)1.
1. 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.
66.0307(3)(c)2.
2. Sites for public buildings and structures, airports, pierhead and bulkhead lines and waterways.
66.0307(3)(c)4.
4. The general location and extent of sewers, water conduits and other public utilities, whether privately or publicly owned.
66.0307(3)(c)5.
5. 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. to
4.
66.0307(3)(c)7.
7. The general location, character and extent of community centers and neighborhood units.
66.0307(3)(c)8.
8. The general character, extent and layout of the replanning of blighted districts and slum areas.
66.0307(3)(d)
(d)
Content of plan; boundaries and services. The cooperative plan shall:
66.0307(3)(d)1.
1. Identify any boundary change and any existing boundary that may not be changed during the planning period.
66.0307(3)(d)2.
2. Identify any conditions that must be met before a boundary change may occur.
66.0307(3)(d)3.
3. Include a schedule of the period during which a boundary change shall or may occur.
66.0307(3)(d)4.
4. Include a statement explaining how any part of the plan related to the location of boundaries meets the approval criteria under
sub. (5) (c) 4. and
5.
66.0307(3)(d)5.
5. Describe the services to be provided to the territory covered by the plan, identify the providers of those services and indicate whether the provision of any service has received preliminary approval of any relevant governmental regulatory authority.
66.0307(3)(d)6.
6. Include a schedule for delivery of the services described under
subd. 5.
66.0307(3)(d)7.
7. Include a statement explaining how provision under the plan for the delivery of necessary municipal services to the territory covered by the plan meets the approval criterion under
sub. (5) (c) 3.
66.0307(3)(d)8.
8. Designate the municipalities that are participating in the cooperative plan and that are required to ratify any boundary changes by enacting an ordinance under
sub. (10).
66.0307(3)(dm)
(dm)
Content of plan; environmental consequences and housing needs. The cooperative plan shall:
66.0307(3)(dm)1.
1. Identify any significant adverse consequences to the natural environment, including air and water pollution, energy use, development outside compact urban areas and contribution to urban sprawl, that may be caused by the proposed physical development of the territory covered by the plan.
66.0307(3)(dm)2.
2. Demonstrate that each participating municipality has considered alternatives to the proposed physical development of the territory covered by the plan, in order to minimize or avoid significant adverse environmental consequences, including those under
subd. 1., and include in the plan a description of the alternatives considered.
66.0307(3)(dm)3.
3. If the physical development of the territory covered by the plan is subject to federal environmental laws or regulations, state laws or state environmental rules, describe how compliance with the laws, regulations or rules will be achieved.
66.0307(3)(dm)4.
4. Address the need for safe and affordable housing to meet the needs of diverse social and income groups in each municipality that is participating in the preparation of the plan.
66.0307(3)(e)
(e)
Content of plan; compatibility with existing law. The cooperative plan shall describe how the plan is consistent with current state and federal laws, county shoreland zoning ordinances under
s. 59.692, municipal regulations and administrative rules that apply to the territory affected by the plan.
