Amendment SSA1-SB44

SB44-SSA1,591,9 2. All political subdivisions whose public safety entities are obligated to provide services to a particular facility shall establish a group that is made up of the highest ranking member of each public safety entity. Such a group shall appoint one member of the board under par. (b) 3., who shall serve at the pleasure of the group.

SB44-SSA1,591,11 (b) Membership. 1. The governing body of the city, village, or town in which the facility is located shall appoint one member of the board.

SB44-SSA1,591,13 2. The county board of the county in which the facility is located shall appoint one member of the board.

SB44-SSA1,591,15 3. The members of the group described under par. (a) 2. shall appoint one member of the board.

SB44-SSA1,591,19 4. The members appointed under subds. 1., 2., and 3. shall select the political subdivision that is most impacted by the facility, other than a political subdivision specified under subd. 1. or 2., and the governing body of that political subdivision shall appoint one member of the board.

SB44-SSA1,591,23 5. Not more than once every 2 years, a majority of the members appointed under subds. 1. to 3. may select a different political subdivision under subd. 4. and the governing body of that political subdivision shall appoint one member under subd. 4.

SB44-SSA1,592,3 (c) Responsibilities, meetings, compensation. 1. The board shall select from among its members a president, vice president, and secretary-treasurer. Meetings of the board may be called by the president or by any other member of the board, and shall be held in a building in which the governing body of a political subdivision holds its meetings.

SB44-SSA1,592,8 2. A member of the board may not receive any compensation for serving on the board, but shall be reimbursed by the political subdivision that appoints or confirms the member for any actual and necessary expenses that he or she incurs relating to service on the board. The reimbursement of the member appointed under par. (b) 3. shall be apportioned among the political subdivisions described under par. (a) 2.

SB44-SSA1,592,11 3. The board shall establish an account at a financial institution, as defined in s. 69.30 (1) (b), and shall deposit into the account any revenues received under sub. (3).

SB44-SSA1,592,13 4. All 4 members appointed under par. (b) constitute a quorum, and a majority of a quorum may act in any matter within the jurisdiction of the board.

SB44-SSA1,592,17 5. Annually, the board shall determine the costs incurred by each political subdivision that provides services to a facility, based on the method determined under par. (d) 2. The total amount of these costs may be certified to the department of administration.

SB44-SSA1,592,20 (d) Cooperation agreement. The governing bodies of each political subdivision that is represented on the board shall enter into an intergovernmental cooperation agreement under s. 66.0301 that addresses at least all of the following:

SB44-SSA1,592,23 1. The public safety entities, including police, fire, and rescue services, that are to receive payments under sub. (4) (a), and the apportionment formula among the political subdivisions.

SB44-SSA1,593,3 2. A method to determine the costs incurred by each political subdivision as a result of the development of the facility, for the purpose of apportioning any payments that are made under sub. (4) (a).

SB44-SSA1,593,5 3. The apportionment formula among the political subdivisions for any payments that are made under sub. (4) (c).

SB44-SSA1,593,6 4. A mechanism to provide any supplies that are needed by the board.

SB44-SSA1,593,8 (3) Receipt of gaming revenues. (a) If a compact requires payments to a political subdivision, such payments shall be sent to the board.

SB44-SSA1,593,11 (b) If a compact does not require payments to a political subdivision, the department of administration shall pay annually to the board, from the appropriation under s. 20.505 (8) (k), the amount certified under sub. (2) (c) 5.

SB44-SSA1,593,17 (c) If a compact requires payments to a political subdivision and such payments are less than the amount certified under sub. (2) (c) 5., the department of administration shall pay annually to the board, from the appropriation under s. 20.505 (8) (k), an amount equal to the difference between the amount certified under sub. (2) (c) 5. and the amount that is paid to the political subdivision under the compact.

SB44-SSA1,593,20 (4) Disbursement of gaming revenues. Annually, from the amounts deposited into the account under sub. (2) (c) 3., the board shall make the following disbursements, in the following order:

SB44-SSA1,593,22 (a) To public safety entities, based on costs incurred, and based on the apportionment formula described under sub. (2) (d) 1.

SB44-SSA1,594,2 (b) To each political subdivision that is represented on the board by a person appointed under sub. (2) (b) 1., 2., and 4., an amount equal to the amount that the political subdivision would have received, in the year to which the payment relates, in property taxes on the facility if the facility had been subject to property taxes.

SB44-SSA1,594,6 (c) To each political subdivision that is represented on the board by a person appointed under sub. (2) (b) 1., 2., and 4., any funds that remain in the account after making the payments under pars. (a) and (b), based on the apportionment formula described under sub. (2) (d) 3.

SB44-SSA1,594,10 (5) Dissolution. If a facility ceases operation, after the facility makes its last payment to the account under sub. (2) (c) 3. the board shall distribute the amount in the account as provided in sub. (4). After the board distributes all funds in the account, the board is dissolved.

SB44-SSA1,594,12 (6) Applicability. This section does not apply to 1st class cities or to counties with a population of at least 500,000.

SB44-SSA1, s. 1532 Section 1532. 66.0517 (3) (b) 1. of the statutes is amended to read:

SB44-SSA1,595,8 66.0517 (3) (b) 1. Except as provided in sub. (2) (b), a weed commissioner shall receive compensation for the destruction of noxious weeds as determined by the town board, village board, or city council upon presenting to the proper treasurer the account for noxious weed destruction, verified by oath and approved by the appointing officer. The account shall specify by separate items the amount chargeable to each piece of land, describing the land, and shall, after being paid by the treasurer, be filed with the town, village, or city clerk. The clerk shall enter the amount chargeable to each tract of land in the next tax roll in a column headed "For the Destruction of Weeds", as a tax on the lands upon which the weeds were destroyed. The tax shall be collected under ch. 74, except in case of lands which are exempt from taxation, railroad lands, or other lands for which taxes are not collected under ch. 74. A delinquent tax may be collected as is a delinquent real property tax under chs. 74 and 75 or as is a delinquent personal property tax under ch. 74. In case of railroad lands or other lands for which taxes are not collected under ch. 74, the amount chargeable against these lands shall be certified by the town, village, or city clerk to the state treasurer secretary of administration who shall add the amount designated to the sum due from the company owning, occupying, or controlling the lands specified. The state treasurer secretary of administration shall collect the amount chargeable as prescribed in subch. I of ch. 76 and return the amount collected to the town, city, or village from which the certification was received.

SB44-SSA1, s. 1532m Section 1532m. 66.0602 of the statutes is created to read:

SB44-SSA1,595,10 66.0602 Local levy limits. (1) Definitions. In this section:

SB44-SSA1,595,14 (a) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding municipal or county obligations, interest on outstanding municipal or county obligations, and related issuance costs and redemption premiums.

SB44-SSA1,595,15 (b) "Political subdivision" means a city, village, town, or county.

SB44-SSA1,595,19 (c) "Valuation factor" means a percentage equal to the percentage change in the political subdivision's January 1 equalized value due to new construction less improvements removed between the year before the previous year and the previous year, but not less than zero.

SB44-SSA1,595,22 (2) Levy limit. Except as provided in subs. (3), (4), and (5), no political subdivision may increase its levy in any year by a percentage that exceeds the political subdivision's valuation factor.

SB44-SSA1,596,3 (3) Exceptions. (a) If a political subdivision transfers to another governmental unit responsibility for providing any service that the political subdivision provided in the preceding year, the levy increase limit otherwise applicable under this section to the political subdivision in the current year is decreased to reflect the cost that the political subdivision would have incurred to provide that service, as determined by the department of revenue.

SB44-SSA1,596,9 (b) If a political subdivision increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit that provided the service in the preceding year, the levy increase limit otherwise applicable under this section to the political subdivision in the current year is increased to reflect the cost of that service, as determined by the department of revenue.

SB44-SSA1,596,15 (c) If a city or village annexes territory from a town, the city's or village's levy increase limit otherwise applicable under this section is increased in the current year by an amount equal to the town levy on the annexed territory in the preceding year and the levy increase limit otherwise applicable under this section in the current year for the town from which the territory is annexed is decreased by that same amount, as determined by the department of revenue.

SB44-SSA1,596,22 (d) If the amount of debt service for a political subdivision in the preceding year is less than the amount of debt service needed in the current year, as a result of the political subdivision adopting a resolution before the effective date of this paragraph .... [revisor inserts date], authorizing the issuance of debt, the levy increase limit otherwise applicable under this section to the political subdivision in the current year is increased by the difference between these two amounts, as determined by the department of revenue.

SB44-SSA1,597,6 (4) Referendum exception. (a) A political subdivision may exceed the levy increase limit under sub. (2) if its governing body adopts a resolution to that effect and if the resolution is approved in a referendum. The resolution shall specify the proposed amount of increase in the levy beyond the amount that is allowed under sub. (2). With regard to a referendum relating to the 2003 or 2005 levy, the political subdivision may call a special referendum for the purpose of submitting the resolution to the electors of the political subdivision for approval or rejection. With regard to a referendum relating to the 2004 levy, the referendum shall be held at the next succeeding spring primary or election or September primary or general election.

SB44-SSA1,597,9 (b) The clerk of the political subdivision shall publish type A, B, C, D, and E notices of the referendum under s. 10.01 (2). Section 5.01 (1) applies in the event of failure to comply with the notice requirements of this paragraph.

SB44-SSA1,597,18 (c) The referendum shall be held in accordance with chs. 5 to 12. The political subdivision shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1) (a). The question shall be submitted as follows: "Under state law, the increase in the levy of the .... (name of political subdivision) for the tax to be imposed for the next fiscal year, .... (year), is limited to ....%, which results in a levy of $.... Shall the .... (name of political subdivision) be allowed to exceed this limit and increase the levy for the next fiscal year, .... (year), by a total of ....%, which results in a levy of $....?".

SB44-SSA1,597,23 (d) Within 14 days after the referendum, the clerk of the political subdivision shall certify the results of the referendum to the department of revenue. The levy increase limit otherwise applicable to the political subdivision under sub. (2) is increased in the next fiscal year by the percentage approved by a majority of those voting on the question.

SB44-SSA1,598,5 (5) Exception, certain towns. A town with a population of less than 2,000 may exceed the levy increase limit otherwise applicable under this section to the town if the annual town meeting adopts a resolution to that effect. The limit otherwise applicable to the town under sub. (2) is increased in the next fiscal year by the percentage approved by a majority of those voting on the question. Within 14 days after the adoption of the resolution, the town clerk shall certify the results of the vote to the department of revenue.

SB44-SSA1,598,6 (6) Sunset. This section does not apply after June 30, 2006.

SB44-SSA1, s. 1533d Section 1533d. 66.1001 (4) (b) 4. of the statutes is amended to read:

SB44-SSA1,598,9 66.1001 (4) (b) 4. After September 1, 2003 2005, the department of administration.

SB44-SSA1, s. 1534 Section 1534. 69.14 (1) (cm) of the statutes is amended to read:

SB44-SSA1,598,25 69.14 (1) (cm) Information concerning paternity. For a birth which occurs en route to or at a hospital, the filing party shall give the mother a copy of the pamphlet under s. 69.03 (14). If the child's parents are not married at the time of the child's birth, the filing party shall give the mother a copy of the form prescribed by the state registrar under s. 69.15 (3) (b) 3. The filing party shall ensure that trained, designated hospital staff provide to the child's available parents oral information or an audio or video presentation and written information about the form and the significance and benefits of, and alternatives to, establishing paternity, before the parents sign the form. The filing party shall also provide an opportunity to complete the form and have the form notarized in the hospital. If the mother provides a completed form to the filing party while she is a patient in the hospital and within 5 days after the birth, the filing party shall send the form directly to the state registrar. From the appropriation under s. 20.445 (3) (dz), the The department of workforce development shall pay the filing party a financial incentive for correctly filing a form within 60 days after the child's birth.

SB44-SSA1, s. 1535 Section 1535. 69.22 (1) (c) of the statutes is amended to read:

SB44-SSA1,599,6 69.22 (1) (c) Twelve dollars for issuing an uncertified copy of a birth certificate or a certified copy of a birth certificate, $7 of which shall be forwarded to the state treasurer secretary of administration as provided in sub. (1m) and credited to the appropriations under s. 20.433 (1) (g) and (h); and $3 for issuing any additional certified or uncertified copy of the same birth certificate issued at the same time.

SB44-SSA1, s. 1536 Section 1536. 69.22 (1m) of the statutes is amended to read:

SB44-SSA1,599,13 69.22 (1m) The state registrar and any local registrar acting under this subchapter shall, for each copy of a birth certificate for which a fee under sub. (1) (c) is charged that is issued during a calendar quarter, forward to the state treasurer secretary of administration for deposit in the appropriations under s. 20.433 (1) (g) and (h) the amounts specified in sub. (1) (c) by the 15th day of the first month following the end of the calendar quarter.

SB44-SSA1, s. 1536b Section 1536b. 70.05 (5) (a) 1m. of the statutes is amended to read:

SB44-SSA1,599,18 70.05 (5) (a) 1m. "Class of property" means residential under s. 70.32 (2) (a) 1.; commercial under s. 70.32 (2) (a) 2.; personal property; or the sum of swamp or waste undeveloped under s. 70.32 (2) (a) 5., ; agricultural forest under s. 70.32 (2) (a) 5m.; productive forest land under s. 70.32 (2) (a) 6. and; or other under s. 70.32 (2) (a) 7.

SB44-SSA1, s. 1536bm Section 1536bm. 70.114 (1) (b) of the statutes is renumbered 70.114 (1) (b) 1. and amended to read:

SB44-SSA1,600,4 70.114 (1) (b) 1. "Estimated value", For land purchased before the effective date of this subdivision .... [revisor inserts date], "estimated value," for the year during which land is purchased, means the purchase price and, for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property to the next preceding determination of equalized valuation under s. 70.57 for that property.

SB44-SSA1, s. 1536c Section 1536c. 70.114 (1) (b) 2. of the statutes is created to read:

SB44-SSA1,600,20 70.114 (1) (b) 2. For land purchased on or after the effective date of this subdivision .... [revisor inserts date], "estimated value," for the year during which land is purchased, means the lesser of the purchase price or the most recent determination of the land's equalized valuation under s. 70.57, except that, if the land was exempt from taxation in the year prior to the year during which the department purchased the land, "estimated value," for the year during which the land is purchased, means the lesser of the purchase price, the most recent determination of the land's equalized valuation under s. 70.57, or an amount that would result in a payment under sub. (4) that is equal to $1 per acre. "Estimated value," for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property to the next preceding determination of equalized valuation under s. 70.57 for that property.

SB44-SSA1, s. 1536d Section 1536d. 70.32 (2) (a) (intro.) of the statutes is amended to read:

SB44-SSA1,600,25 70.32 (2) (a) (intro.) The assessor shall segregate into the following classes on the basis of use and set down separately in proper columns the values of the land, exclusive of improvements, and, except for subds. 5., 5m., and 6., the improvements in each class:

SB44-SSA1, s. 1536e Section 1536e. 70.32 (2) (a) 5. of the statutes is repealed and recreated to read:

SB44-SSA1,601,2 70.32 (2) (a) 5. Undeveloped.

SB44-SSA1, s. 1536f Section 1536f. 70.32 (2) (a) 5m. of the statutes is created to read:

SB44-SSA1,601,4 70.32 (2) (a) 5m. Agricultural forest.

SB44-SSA1, s. 1536g Section 1536g. 70.32 (2) (c) 1. of the statutes is renumbered 70.32 (2) (c) 1g.

SB44-SSA1, s. 1536h Section 1536h. 70.32 (2) (c) 1d. of the statutes is created to read:

SB44-SSA1,601,13 70.32 (2) (c) 1d. "Agricultural forest land" means land that is producing or is capable of producing commercial forest products and is included on a parcel that has been classified in part as agricultural land under this subsection or is contiguous to a parcel that has been classified in part as agricultural land under this subsection, if the contiguous parcel is owned by the same person that owns the land that is producing or is capable of producing commercial forest products. In this subdivision, "contiguous" includes separated only by a road.

SB44-SSA1, s. 1536i Section 1536i. 70.32 (2) (c) 4. of the statutes is amended to read:

SB44-SSA1,601,18 70.32 (2) (c) 4. "Swampland or wasteland" "Undeveloped land" means bog, marsh, lowland brush, uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a final map under s. 23.32 or other nonproductive lands not otherwise classified under this subsection.

SB44-SSA1, s. 1536m Section 1536m. 70.32 (2r) (d) of the statutes is created to read:

SB44-SSA1,601,22 70.32 (2r) (d) Any modification by the department of revenue to the procedures used to implement the valuation method as described under par. (c) shall be approved as rules under subchapter II of ch. 227.

SB44-SSA1, s. 1536p Section 1536p. 70.32 (4) of the statutes is created to read:

SB44-SSA1,602,2 70.32 (4) Beginning with the assessments as of January 1, 2004, agricultural forest land shall be assessed at 50% of its full value, as determined under sub. (1), and undeveloped land shall be assessed at 50% of its full value, as determined under sub. (1).

SB44-SSA1, s. 1539 Section 1539. 70.385 of the statutes is amended to read:

SB44-SSA1,602,6 70.385 Collection of the tax. All taxes as evidenced by the report under s. 70.38 (1) are due and payable to the department on or before June 15, and shall be deposited by the department with the state treasurer secretary of administration.

SB44-SSA1, s. 1541 Section 1541. 70.39 (4) (b) of the statutes is amended to read:

SB44-SSA1,602,15 70.39 (4) (b) The clerk of circuit court shall enter the warrant as a delinquent income or franchise tax warrant as required under s. 806.11. The clerk of circuit court shall accept, file, and enter the warrant without prepayment of any fee, but shall submit a statement of the proper fees within 30 days to the department of revenue. The fees shall be paid by the state treasurer upon Upon audit by the department of administration on the certificate of the secretary of revenue, the secretary of administration shall pay the fees and the fees shall be charged to the proper appropriation for the department of revenue.

SB44-SSA1, s. 1545b Section 1545b. 70.57 (2) of the statutes is renumbered 70.57 (2) (a).

SB44-SSA1, s. 1545c Section 1545c. 70.57 (2) (b) of the statutes is created to read:

SB44-SSA1,602,21 70.57 (2) (b) If a court makes a final redetermination on the assessment of telephone company property subject to taxation under s. 70.112 (4) and subch. IV of ch. 76 that is lower than the previous assessment, the department of revenue shall recertify the equalized value of the school district in which such property is located.

SB44-SSA1, s. 1545d Section 1545d. 70.57 (3) of the statutes is renumbered 70.57 (3) (a).

SB44-SSA1, s. 1545e Section 1545e. 70.57 (3) (b) of the statutes is created to read:

SB44-SSA1,603,3 70.57 (3) (b) In determining the value under sub. (1) of agricultural forest land, as defined in s. 70.32 (2) (c) 1d., and undeveloped land, as defined in s. 70.32 (2) (c) 4., the department shall fulfill the requirements under s. 70.32 (4).

SB44-SSA1, s. 1558 Section 1558. 70.99 (3) (a) of the statutes is amended to read:

SB44-SSA1,603,14 70.99 (3) (a) The state department of employment relations office of state human resources management shall recommend a reasonable salary range for the county assessor for each county based upon pay for comparable work or qualifications in that county. If, by contractual agreement under s. 66.0301, 2 or more counties join to employ one county assessor with the approval of the secretary of revenue, the department of employment relations office of state human resources management shall recommend a reasonable salary range for the county assessor under the agreement. The department of revenue shall assist the county in establishing the budget for the county assessor's offices, including the number of personnel and their qualifications, based on the anticipated workload.

SB44-SSA1, s. 1580cd Section 1580cd. 70.995 (14) of the statutes is created to read:

SB44-SSA1,604,2 70.995 (14) Beginning with the property tax assessments as of January 1, 2003, the department of revenue shall annually impose on each municipality in which manufacturing property is located a fee in an amount that is equal to the equalized value of the manufacturing property located in the municipality multiplied by a rate that is determined annually by the department so that the total amount collected under this subsection is sufficient to pay for 50% of the budgeted costs to the department in the current state fiscal year associated with the assessment of manufacturing property under this section. Each municipality that is assessed a fee under this subsection shall collect the amount of the fee as a special charge against the taxable property located in the municipality, except that no municipality may apply the special charge disproportionately to owners of manufacturing property relative to owners of other property.

SB44-SSA1, s. 1580da Section 1580da. 71.01 (6) (i) of the statutes is repealed.

SB44-SSA1, s. 1580db Section 1580db. 71.01 (6) (j) of the statutes is amended to read:

SB44-SSA1,605,13 71.01 (6) (j) For taxable years that begin after December 31, 1994, and before January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, and as amended by P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1994, do not apply to this paragraph with respect to taxable years beginning after December 31, 1994, and before January 1, 1996, except that changes to the Internal Revenue Code made by P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-34, P.L. 105-206, P.L. 105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for Wisconsin purposes at the same time as for federal purposes.