LRB-4456/1
MES/JK/JTK/MG:abc:vw
2003 - 2004 LEGISLATURE
March 11, 2004 - Introduced by Senator Darling, cosponsored by Representative
Stone. Referred to Joint Survey Committee on Tax Exemptions.
SB556,2,9
1An Act to renumber 66.0617 (2) (am);
to amend 5.02 (21), 5.58 (3), 5.68 (2), 5.68
2(3), 7.51 (3) (b), 7.51 (3) (d), 7.51 (4) (b), 7.51 (5) (a), 7.51 (5) (b), 9.10 (1) (a), 9.10
3(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),
411.31 (1) (h) (intro.), 17.13 (intro.), 17.13 (3), 20.370 (5) (cr), 20.370 (5) (ct),
520.370 (5) (cu), 20.370 (5) (cv), 23.09 (19) (a) 2., 23.09 (20) (ab) 2., 23.09 (20m)
6(a) 1., 23.09 (26) (am) (intro.), 23.09 (26) (am) 1., 23.09 (26) (am) 3., 23.09 (26)
7(b), 23.09 (26) (d), 23.175 (1) (a), 23.305 (2), 23.33 (8) (c), 23.33 (9) (c), 23.33 (11)
8(a), 25.50 (1) (d), 27.01 (3), 27.02 (1), 27.03 (2), 27.05 (intro.), 27.06, 27.075 (1),
927.075 (2), 27.075 (3), 27.075 (4), 30.277 (1b) (a), 66.0301 (1) (a), 66.0617 (1) (a),
1066.0617 (1) (c), 66.0617 (1) (d), 66.0617 (1) (g), 66.0617 (1) (h), 66.0617 (2) (a),
1166.0617 (3), 66.0617 (4) (a) (intro.), 66.0617 (4) (b), 66.0617 (5), 66.0617 (6)
12(intro.), 66.0617 (6) (b), 66.0617 (7), 66.0617 (8), 66.0617 (9), 66.0617 (10), 67.01
13(5), 71.26 (1) (bm), 350.01 (11m), 350.04 (3) (a), 350.04 (3) (b), 350.12 (4) (b) 1.,
14350.12 (4) (b) 3., 350.12 (4) (bg) 1., 350.12 (4) (bg) 2., 350.12 (4) (bm) (intro.),
1350.12 (4) (bm) 1., 350.12 (4) (bm) 2., 350.12 (4) (br), 350.138 (1) (d), 350.138 (1)
2(f) and 350.18 (1); and
to create 5.58 (1u), 5.60 (6u), 7.53 (3m), 8.10 (6) (e), 8.11
3(2f), 11.02 (8), 17.01 (11m), 17.27 (1f), 23.09 (26) (ag), 23.33 (9) (bn), 27.16,
427.161, 66.0617 (1) (am), 66.0617 (2) (am) 2., 66.0617 (6) (h), 70.11 (37m), 77.25
5(18m), 77.54 (9a) (i) and 350.12 (4) (ar) of the statutes;
relating to: authorizing
6the creation of a county park district, authorizing a county park district to levy
7a property tax, authorizing a county park district to apply for funding from
8certain programs administered by the Department of Natural Resources, and
9authorizing a county park district to impose impact fees and issue debt.
Analysis by the Legislative Reference Bureau
CREATION AND DISSOLUTION OF A DISTRICT
This bill authorizes any county to separate its county park commission or
county park department from the county and create a county park 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, the municipalities
within its jurisdiction, and the county by which it is created.
Before a district may be created, the county board must adopt a resolution that
addresses a number of issues, including a method to provide a loan for initial
operating funds for the district and a method to transfer title of the county's park
facilities to the district. Also before a district may be created, a municipality may
negotiate with a county the termination of any applicable agreement or contract
under which a county exercises municipal park powers within the municipality or
the municipality remain a party to the agreement under which the district will
assume the county's responsibilities.
In connection with park facilities, the powers of a district 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 levy a property tax to carry out its functions.
The bill also grants these districts eligibility for various local aid programs that are
administered by the Department of Natural Resources. These programs include the
local park aids program, the urban green space programs, and funding for county
snowmobile trails.
A district is governed by a commission consisting of five to nine members that
is elected at-large at the spring election. The commissioners are elected from
separate geographic areas within the district, the boundaries of which are initially
prescribed by the county board of supervisors in an apportionment plan. Each
commissioner 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
commissioners 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.
A district may dissolve by action of the county board of supervisors, 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 county that created
the district.
Under the bill, a county may make loans or lease or transfer property to a
district. Generally, however, a county 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 levies a property tax.
TAXATION
When a district is created the portion of the county levy attributable to
expenditures for park and recreational purposes is transferred to the district. Any
increase in the levy is 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 board of park commissioners
adopts a resolution to increase the levy. The district may use the tax revenue only
for park and recreational purposes.
Under the bill, the district may also levy a property tax on the property located
in the district.
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:
SB556,4,3
15.02
(21) "Spring election" means the election held on the first Tuesday in April
2to elect judicial, educational and municipal officers, nonpartisan county officers
and, 3sewerage commissioners
, and members of the county board of park commissioners.
SB556, s. 2
4Section
2. 5.58 (1u) of the statutes is created to read:
SB556,4,105
5.58
(1u) County board of park commissioners. Except as authorized in s.
65.655, there shall be a separate ballot for members of the board of park
7commissioners of any county park district. Arrangement of the names on the ballot
8shall be determined by the county park district clerk in the manner provided under
9s. 5.60 (1) (b). The ballot shall be entitled "Official Primary Ballot for Member of the
10Board of Park Commissioners of the County Park District."
SB556, s. 3
11Section
3. 5.58 (3) of the statutes is amended to read:
SB556,5,412
5.58
(3) Names on spring ballot. Only 2 candidates for state superintendent,
13for any judicial office,
or for any elected seat on a metropolitan sewerage commission
14or town sanitary district commission
,; in counties having a population of 500,000 or
15more only 2 candidates for member of the board of supervisors within each district
,; 16in counties having a population of less than 500,000 only 2 candidates for each
17member of the county board of supervisors from each district or numbered seat or
18only 4 candidates for each 2 members of the county board of supervisors from each
19district whenever 2 supervisors are elected to unnumbered seats from the same
20district
,; in 1st class cities only 2 candidates for any at-large seat and only 2
21candidates from any election district to be elected to the board of school directors
,; 22in school districts electing school board members to numbered seats, or pursuant to
23an apportionment plan or district representation plan, only 2 school board
24candidates for each numbered seat or within each district
,
; in a county park district,
25twice as many candidates as are to be elected members of the board of park
1commissioners from each apportioned area; and twice as many candidates as are to
2be elected members of other school boards or other elective officers receiving the
3highest number of votes at the primary shall be nominees for the office at the spring
4election. Only their names shall appear on the official spring ballot.
SB556, s. 4
5Section
4. 5.60 (6u) of the statutes is created to read:
SB556,5,126
5.60
(6u) Board of park commissioners of county park district. Except as
7authorized in s. 5.655, a separate ballot shall list the names of all candidates for
8member of the board of park commissioners of any county park district.
9Arrangement of the names on the ballot shall be determined by the county park
10district clerk in the manner provided under sub. (1) (b). The ballot shall be entitled
11"Official Ballot for Member of the Board of Park Commissioners of the County Park
12District."
SB556, s. 5
13Section
5. 5.68 (2) of the statutes is amended to read:
SB556,5,2514
5.68
(2) Except as otherwise expressly provided, all costs for ballots, supplies,
15notices
, and any other materials necessary in preparing or conducting any election
16shall be paid for by the county or municipality whose clerk or board of election
17commissioners is responsible for providing them. If a ballot is prepared for a school,
18technical college, sewerage
or, sanitary
, or county park district, the district shall pay
19for the cost of the ballot. If no other level of government is involved in a school,
20technical college, sewerage
or, sanitary
, or county park district election, the district
21shall pay for all costs of the ballots, supplies, notices
, and other materials. If ballots,
22supplies, notices
, or other materials are used for elections within more than one unit
23of local government, the costs shall be proportionately divided between the units of
24local government involved in the election. In a 1st class city, all costs otherwise
25attributable to a school district shall be paid by the city.
SB556, s. 6
1Section
6. 5.68 (3) of the statutes is amended to read:
SB556,6,92
5.68
(3) If voting machines are used or if an electronic voting system is used
3in which all candidates and referenda appear on the same ballot, the ballots for all
4national, state and county offices and for county and state referenda shall be
5prepared and paid for by the county wherein they are used. If the voting machine
6or electronic voting system ballot includes a municipal or
a school, technical college,
7sewerage
, county park, or sanitary district ballot, the cost of that portion of the ballot
8shall be reimbursed to the county or paid for by the municipality or district, except
9as provided in a 1st class city school district under sub. (2).
SB556, s. 7
10Section
7. 7.51 (3) (b) of the statutes is amended to read:
SB556,6,1611
7.51
(3) (b) For ballots which relate only to municipal
or, school district
, or
12county park district offices or referenda, the inspectors, in lieu of par. (a), after
13counting the ballots shall return them to the proper ballot boxes, lock the boxes, paste
14paper over the slots, sign their names to the paper
, and deliver them and the keys
15therefor to the municipal
or, school district
, or county park district clerk. The clerk
16shall retain the ballots until destruction is authorized under s. 7.23.
SB556, s. 8
17Section
8. 7.51 (3) (d) of the statutes is amended to read:
SB556,6,2318
7.51
(3) (d) All absentee certificate envelopes which have been opened shall be
19returned by the inspectors to the municipal clerk in a securely sealed carrier
20envelope which is clearly marked "used absentee certificate envelopes". The
21envelopes shall be signed by the chief inspector and 2 other inspectors. Except when
22the ballots are used in a municipal
or, school district
, or county park district election
23only, the municipal clerk shall transmit the used envelopes to the county clerk.
SB556, s. 9
24Section
9. 7.51 (4) (b) of the statutes is amended to read:
SB556,7,5
17.51
(4) (b) The chief inspector, or one of the inspectors appointed by him or her,
2immediately after the votes are tabulated or counted at each election, shall report
3the returns of the election to the municipal clerk
or
, to the school district clerk for
4school district elections, except in 1st class cities
, or to the county park district clerk
5for county park district elections. The clerk shall then make the returns public.
SB556, s. 10
6Section
10. 7.51 (5) (a) of the statutes, as affected by 2003 Wisconsin Act ....
7(Assembly Bill 600), is amended to read:
SB556,7,248
7.51
(5) (a) The inspectors shall make full and accurate return of the votes cast
9for each candidate and proposition on tally sheet forms provided by the municipal
10clerk for that purpose. Each tally sheet shall record the returns for each office or
11referendum by ward, unless combined returns are authorized in accordance with s.
125.15 (6) (b) in which case the tally sheet shall record the returns for each group of
13combined wards. After recording the votes, the inspectors shall seal in a carrier
14envelope outside the ballot bag or container one inspectors' statement under sub. (4)
15(a), one tally sheet, and one poll list for delivery to the county clerk, unless the
16election relates only to municipal
or, school district
, or county park district offices or
17referenda. The inspectors shall also similarly seal one inspectors' statement, one
18tally sheet, and one poll list for delivery to the municipal clerk. For school district
19elections, except in 1st class cities, the inspectors shall similarly seal one inspectors'
20statement, one tally sheet, and one poll list for delivery to the school district clerk.
21For county park district elections, the inspectors shall similarly seal one inspectors'
22statement, one tally sheet, and one poll list for delivery to the county park district
23clerk. The inspectors shall immediately deliver all ballots, statements, tally sheets,
24lists, and envelopes to the municipal clerk.
SB556, s. 11
25Section
11. 7.51 (5) (b) of the statutes is amended to read:
SB556,8,9
17.51
(5) (b) The municipal clerk shall arrange for delivery of all ballots,
2statements, tally sheets, lists, and envelopes relating to a school district
or county
3park district election to the school district
or county park district clerk
, respectively.
4The municipal clerk shall deliver the ballots, statements, tally sheets, lists, and
5envelopes for his or her municipality relating to any county, technical college district,
6state, or national election to the county clerk by 2 p.m. on the day following each such
7election. The person delivering the returns shall be paid out of the municipal
8treasury. Each clerk shall retain ballots, statements, tally sheets, or envelopes
9received by the clerk until destruction is authorized under s. 7.23 (1).
SB556, s. 12
10Section
12. 7.53 (3m) of the statutes is created to read:
SB556,8,2511
7.53
(3m) County park district elections. The county park district clerk shall
12appoint 2 qualified electors of the district prior to the date of the election being
13canvassed, who shall, with the clerk, constitute the county park district board of
14canvassers. The clerk shall appoint a member to fill any temporary vacancy on the
15board of canvassers. The canvass shall begin as soon as possible after receipt of the
16returns and shall continue, without adjournment, until completed. The board of
17canvassers may return defective returns to the municipal board of canvassers in the
18manner provided in s. 7.60 (3). The board of canvassers shall prepare a written
19statement showing the numbers of votes cast for each person for each office and shall
20prepare a determination showing the names of the persons who are elected to the
21board of park commissioners. Following each primary election, the board of
22canvassers shall prepare a statement certifying the names of the persons who have
23won nomination to the board of park commissioners. Each statement and
24determination shall be attested by each of the canvassers. The board of canvassers
25shall file each statement and determination in the county park district office.
SB556, s. 13
1Section
13. 8.10 (6) (e) of the statutes is created to read:
SB556,9,32
8.10
(6) (e) For members of the board of park commissioners of a county park
3district, with the county park district clerk.
SB556, s. 14
4Section
14. 8.11 (2f) of the statutes is created to read:
SB556,9,85
8.11
(2f) Board of park commissioners of county park district. A primary
6shall be held in a county park district whenever there are more than twice the
7number of candidates to be elected members of the board of park commissioners from
8any apportioned area.