AB784,33,54 (b) File copies of the enabling resolution with the clerk of each municipality and
5county that is wholly or partly within the boundaries of the proposed district.
AB784,33,10 6(2) Subject to sub. (5), a district shall consist of one or more political
7subdivisions. Each sponsoring political subdivision shall be identified in a
8substantially similar enabling resolution that is adopted by the governing body of
9each sponsoring political subdivision within a 90-day period beginning with the date
10of adoption of the first enabling resolution.
AB784,33,15 11(3) The creation of a district may also be provided for, subject to subs. (4) and
12(5), by referendum if a petition requesting the creation of a district is filed in
13accordance with this subsection and the question is approved by a majority of the
14electors of each of the political subdivisions where park facilities are to be included
15in the proposed district. The petition shall conform to the following requirements:
AB784,33,1816 (a) The petition shall be in the form specified in s. 8.40, shall specify each
17political subdivision whose park facilities are to be included in the proposed district,
18and shall contain a description and scale map of the proposed district.
AB784,33,2219 (b) Except in counties having a population of 500,000 or more, the petition shall
20specify the number of commissioners, and the number of those commissioners who
21will be elected at large and the number of those commissioners who will be elected
22from election districts.
AB784,33,2423 (c) The petition may be circulated on or after January 1 of any year and may
24be filed not later than 5 p.m. on the 3rd Tuesday in February.
AB784,34,3
1(d) The petition shall be signed by at least 100 qualified electors residing in
2each political subdivision whose park facilities are to be included in the proposed
3district.
AB784,34,54 (e) The petition shall be filed with the clerk of each political subdivision whose
5park facilities are to be included in the proposed district.
AB784,34,18 6(4) If all of the steps in sub. (3) occur, each political subdivision in which a
7petition containing the requisite number of signatures are submitted to the clerk
8shall hold a referendum at the next succeeding spring election. The referendum
9question shall be substantially as follows: "Shall a local park district, the territory
10of which includes in whole the .... [name of municipality or county], be created?"
11Subject to sub. (5), if the question submitted at the referendum is approved by a
12majority of the electors who vote in the referendum in at least one political
13subdivision, a special purpose district that is a unit of government, that is a body
14corporate and politic, that is separate and distinct from, and independent of, the
15state and each political subdivision, and that has the powers under s. 27.163 is
16created, the boundaries of which include each political subdivision in which the
17question is approved. If a referendum question is not approved in at least one
18political subdivision, no district may be created.
AB784,34,20 19(5) (a) A district is created on January 1 following the date on which all of the
20following occur:
AB784,34,2321 1. An enabling resolution is adopted in one or more political subdivisions under
22sub. (1), or a referendum question is approved in one or more political subdivisions
23under sub. (4).
AB784,34,2424 2. The initial commissioners are elected under sub. (7) (a) 4. and assume office.
AB784,35,7
1(b) Before a district is created, the governing bodies of each political subdivision
2that has adopted a resolution under sub. (1) or in which a referendum question has
3been approved under sub. (4) shall adopt a resolution or enact an ordinance, which
4shall become effective not later than September 1 following the date on which the
5resolution under sub. (1) or the referendum question is approved, that contains an
6agreement among each of the governing bodies which addresses at least all of the
7following provisions:
AB784,35,108 1. A method to transfer title of the county or municipal facilities within their
9individual jurisdictions to the district and a description of any restrictions or
10encumbrances that run with the land or facilities that are transferred.
AB784,35,1411 2. A method to select an arbitrator who will decide any issues relating to the
12creation or dissolution of a district, under s. 27.165 (2) that the sponsoring political
13subdivisions, or governing bodies of political subdivisions that join a district,
14question or are unable to resolve.
AB784,35,15 15(6) If a district is created, on the date that the creation becomes effective:
AB784,35,1816 (a) All assets and liabilities of the political subdivision with respect to park and
17recreational functions become assets and liabilities of the district, except that all of
18the following remain the responsibility of the political subdivision:
AB784,35,2019 1. Debt related to capital expenditures for park facilities that was incurred by
20a political subdivision before the district's creation.
AB784,35,2421 2. Any liabilities of the political subdivision with respect to employees of the
22political subdivision who terminated employment before the district's creation and
23who performed services for the political subdivision related to park and recreational
24functions.
AB784,36,7
1(b) All employees of the political subdivision having functions related to parks
2and recreation become employees of the district. Employees so transferred have all
3the rights under s. 59.52 (8) or 66.0509 or subch. I of ch. 63, that they enjoyed as
4employees of the political subdivision. The district shall honor the terms of the
5employees' collective bargaining agreements to the extent allowed by law. No
6employee so transferred who has attained permanent status in class is required to
7serve a probationary period.
AB784,36,98 (c) All tangible personal property of the political subdivision with respect to
9park and recreational functions is transferred to the district.
AB784,36,1310 (d) All contracts entered into by the political subdivision with respect to park
11and recreational functions remain in effect and are transferred to the district. The
12district shall carry out any obligations under such a contract until the contract is
13modified or rescinded by the district, to the extent allowed under the contract.
AB784,36,1614 (e) Notwithstanding s. 111.70 (2), (3), and (6), the district shall recognize the
15representative of the labor organization that covers the transferred employees of the
16collective bargaining unit.
AB784,36,2017 (f) Any matter pending with the political subdivision with respect to park and
18recreational functions is transferred to the district and all materials submitted to or
19actions taken by the political subdivision with respect to park and recreational
20functions are considered as having been submitted to or taken by the district.
AB784,36,22 21(7) (a) 1. The district is governed by a commission. The commission may adopt
22bylaws to govern the district's activities, subject to ss. 27.16 to 27.165.
AB784,37,223 2. In counties having a population of 500,000 or more, the commission shall
24consist of 9 members who shall be elected from election districts within the district.

1In districts located wholly or partly within other counties, the commission shall
2consist of not more than 9 members and not fewer than 5 members.
AB784,37,73 3. The commissioners shall be regularly elected at the spring election. If
4commissioners are elected at large, they shall be elected from numbered seats which
5shall be designated by the commission. If the commissioners are elected from
6election districts, they shall be elected pursuant to a districting plan adopted under
7par. (b).
AB784,37,158 4. The initial election of commissioners shall occur at the spring election that
9is held in the year following the year in which the resolutions or ordinances described
10in sub. (5) (a) and (b) take effect, except that if the resolutions or ordinances take
11effect before June 1 in an even-numbered year, the initial election of commissioners
12shall occur at a special election which shall be held concurrently with the general
13election. The clerk or board of election commissioners of the most populous political
14subdivision whose park facilities are included in the district shall serve as the clerk
15of the district until an initial clerk is appointed under par. (h) and qualifies.
AB784,38,516 (b) 1. Each districting plan shall divide the entire district into election districts
17for the election of commissioners. The districting plan shall assign consecutive whole
18numbers to the election districts. Each election district shall consist of contiguous
19whole wards or municipalities and shall be equal in population insofar as
20practicable. The districting plan for the election of initial commissioners in a newly
21created district shall be prescribed by the government accountability board.
22Thereafter, the commissioner shall adopt the districting plan. The plan shall be
23adopted by a majority vote of the members elected or appointed to the commission.
24Except as otherwise provided in sub. (7m) or (10), the plan shall be effective until the
25commission adopts a revised plan following the next federal decennial census. Upon

1implementation of the plan, each commissioner who is elected to represent an
2election district shall be elected by plurality vote of the electors of the election district
3from which he or she seeks office. In a primary election for the office of any
4commissioner to be elected from an election district, only the electors of the election
5district may vote in the election.
AB784,38,96 2. Each candidate for commissioner shall state on the face of his or her
7declaration of candidacy and nomination papers whether the candidate seeks
8election at large or from an election district, and if from an election district, the
9number of the district from which the candidate seeks office.
AB784,38,1610 (c) Each commissioner shall be a resident of the district and, if elected from an
11election district, a resident of the election district from which he or she is elected at
12the time that the member takes the oath of office. If a commissioner who is elected
13from an election district ceases to be a resident of that election district after the
14beginning of his or her term of office but continues to be a resident of the district, the
15member may continue to serve for the remainder of the term for which he or she was
16elected or appointed.
AB784,38,1817 (d) No person who serves in any other state, local, or national office, as defined
18in s. 5.02, is eligible to serve in the office of commissioners.
AB784,39,619 (e) 1. Except as provided in this paragraph, the terms of the commissioners
20shall be 3 years, beginning on the first Monday in June following their election to
21office. The clerk of the most populous political subdivision whose park facilities are
22included in the district shall designate the terms of one-third of the initial persons
23elected to office for expiration on the first Monday in June of the year following that
24year; the terms of one-third of the initial persons elected to office for expiration on
25the first Monday in June of the 2nd year following that year; and the terms of

1one-third of the persons elected to office for expiration on the first Monday in June
2of the 3rd year following that year. If the number of commissioners is not divisible
3by 3, the clerk of the most populous political subdivision whose park facilities are
4included in the district shall designate the number of commissioners, as nearly equal
5to one-third as possible, whose initial terms shall expire in the following year, the
62nd following year, and the 3rd following year.
AB784,39,217 2. If the commissioners are initially elected at the general election, the terms
8of office of the initial persons elected to office shall begin on the first Monday in
9January following their election to office. If the commissioners are initially elected
10at the general election in any year, the clerk of the most populous political
11subdivision whose park facilities are included in the district shall designate the
12terms of one-third of the initial persons elected to office for expiration on the first
13Monday in June of the 2nd year following that year; the terms of one-third of the
14initial persons elected to office for expiration on the first Monday in June of the 3rd
15following year; and the terms of office of one-third of the initial persons elected to
16office for expiration on the first Monday in June of the 4th following year. If the
17number of commissioners is not divisible by 3, the clerk of the most populous political
18subdivision whose park facilities are included in the district shall designate the
19number of commissioners, as nearly equal to one-third as possible, whose initial
20terms shall expire in the 2nd following year, the 3rd following year, and the 4th
21following year.
AB784,39,2422 (f) Commissioners may be removed from office before the expiration of their
23terms, for cause, as provided in s. 17.13 (3) and may be recalled as provided in s. 9.10.
24Vacancies in the office of commissioner shall be filled as provided in s. 17.27 (1f).
AB784,40,5
1(g) The commission shall elect from its membership a chairperson, a vice
2chairperson, a secretary, and a treasurer. A majority of the current membership of
3the commission constitutes a quorum to do business. The district may take action
4based on the affirmative vote of a majority of those commissions directors who are
5present at a meeting of the commission board.
AB784,40,96 (h) 1. The commission shall appoint a person to serve as clerk of the district.
7The clerk shall administer the affairs of the district, under the direction of the
8commission. Within 7 days after the appointment of any person to fill a vacancy on
9the commission, the clerk shall notify the person of his or her appointment.
AB784,41,610 2. No later than 5 p.m. on the 2nd Tuesday in January, or for an election under
11par. (e) 2., no later than 5 p.m. on the 3rd Tuesday of July, the clerk shall certify to
12the county clerk or board of election commissioners the names of candidates who
13have filed valid nomination papers for commissioner and who are eligible to have
14their names appear on the ballot under s. 8.30. If any municipality lying wholly or
15partially within the district prepares its own ballots under s. 7.15 (2) (c), the clerk
16shall similarly certify the names of candidates to the municipal clerk. In making
17these certifications, the clerk shall designate the form of each candidate's name to
18appear on the ballot in the manner prescribed under s. 7.08 (2) (a). If a primary is
19held for any seat on a commission, the clerk shall certify to the county clerk or board
20of election commissioners the names of candidates who have won nomination to the
21commission and who are eligible to have their names appear on the ballot under s.
228.30. If any municipality lying wholly or partially within the district prepares its
23own ballots under s. 7.15 (2) (c), the clerk shall similarly certify the names of
24candidates to the municipal clerk or board of election commissioners. The clerk shall
25notify the municipal clerk or board of elections commissioners of each municipality

1lying wholly or partially within the district of any district election and furnish each
2municipal clerk with a copy of the notice of the district election. If paper ballots are
3utilized at a district election, the clerk shall provide each municipal clerk with an
4adequate supply of ballots for the election at least 22 days before the election. The
5clerk shall issue certificates of election to persons who are elected to the commission
6after each election in the manner provided under s. 7.53 (4).
AB784,41,87 (i) The commissioners shall be reimbursed for their actual and necessary
8expenses incurred in the performance of their duties, but may not receive a salary.
AB784,41,119 (j) Upon the election under par. (a) and qualification of a majority of the
10commissioners, the commission may exercise the powers and duties of a commission
11under this subchapter.
AB784,41,1212 (k) At its first meeting, the commission shall name the district.
AB784,41,24 13(7m) Within 60 days after the municipal governing body of each municipality
14that is wholly or partly contained within the district enacts an ordinance or adopts
15a resolution under s. 5.15 dividing the municipality into wards, if the municipality
16is required to do so, or otherwise within 60 days after the necessary population data
17becomes available from the federal government or is published by an agency of this
18state, the commission shall, by vote of a majority of the members of the commission,
19adopt a revised plan for the election districts within the district. Each election
20district under the plan shall consist of contiguous whole wards or municipalities and
21shall be equal in population insofar as practicable. Except as otherwise required
22under sub. (10), the plan shall be effective until the commission adopts a revised plan
23under this subsection following the next federal decennial census unless a court of
24competent jurisdiction orders the commission to revise the plan at an earlier date.
AB784,42,7
1(8) (a) If a city or village whose territory is in one district annexes territory that
2contains park facilities that are located in a different district, that district shall
3transfer ownership of the park facilities that are located in the annexed territory to
4the district whose territory includes the annexing city or village. The district which
5receives the annexed territory shall negotiate a settlement agreement with the park
6district from which the territory was annexed to compensate that park district for
7the park facilities that are transferred, based on at least all of the following factors:
AB784,42,88 1. The current value of park facilities that are transferred.
AB784,42,109 2. The amount of money or any other contribution made by the park district for
10the park facilities that are transferred.
AB784,42,1511 (b) If the park districts are unable to negotiate a settlement under par. (a)
12within 60 days after the effective date of the annexation that results in the transfer
13of territory, the districts shall agree on the selection of an arbitrator who shall decide
14the settlement amount, and send written notification of his or her decision to all
15parties, within 30 days after his or her appointment.
AB784,42,1816 (c) A transfer of ownership under this subsection takes effect on the date on
17which a settlement is reached or the date on which an arbitrator sends written
18notification of his or her decision.
AB784,42,2519 (d) If a city or village is located in more than one county, the city or village may
20become part of any district for which it is otherwise eligible to be a part of. If a district
21contains a county, a municipality that is located within that county may become part
22of that district or it may become part of any other district for which it is otherwise
23eligible to be a part of. All of the city's or village's territory shall be considered to be
24within the jurisdiction of the park district in which the city or village chooses to
25participate.
AB784,43,6
1(9) (a) A political subdivision whose park facilities are included in a district
2may withdraw from the district as provided in this subsection if the governing body
3of the political subdivision no later than the 3rd Tuesday in February preceding a
4spring election, adopts a resolution declaring its intention to withdraw from the
5district and the withdrawal is approved by the electors of the political subdivision at
6a referendum held concurrently with the spring election.
AB784,43,137 (b) If the electors of a political subdivision whose park facilities are included
8within a district file a petition with the clerk of the district, not later than the 3rd
9Tuesday in February of any year, requesting a referendum on the question of
10withdrawal of the political subdivision from the district, the commission shall call
11a referendum in the political subdivision for the purpose of submitting the question
12of withdrawal to the electors of the political subdivision for approval or rejection. The
13referendum shall be held concurrently with the spring election.
AB784,43,1614 (c) The question submitted to the electors shall be "Shall the .... (name of
15political subdivision) withdraw from the .... (name of district)?". If the electors
16approve the question, the political subdivision shall withdraw from the district.
AB784,43,2217 (d) Each petition filed under this subsection shall be in the form specified in s.
188.40, shall name the political subdivision whose park facilities are proposed to be
19withdrawn from the district, and shall name the district from which the facilities are
20to be withdrawn. The petition may be circulated on or after January 1 of any year and
21may be filed no later than 5 p.m. on the 3rd Tuesday in February. The petition shall
22contain the signatures of at least 100 electors of the political subdivision.
AB784,44,223 (e) If a political subdivision withdraws from a district under this subsection,
24title to the park facilities that are located in the political subdivision shall be

1transferred from the district to the political subdivision or from which the facilities
2were transferred.
AB784,44,103 (f) If a political subdivision withdraws from a district under this subsection and
4the territory remaining in the district after the withdrawal does not consist of at least
5one political subdivision, the district shall dissolve under s. 27.165. If at least one
6political subdivision remains a part of the district after a political subdivision
7withdraws, the political subdivision that withdraws and the commission shall
8negotiate a settlement agreement to compensate that park district for the park
9facilities that are located in the political subdivision, based on at least all of the
10following factors:
AB784,44,1111 1. The current value of park facilities that are transferred.
AB784,44,1312 2. The amount of money or any other contribution made by the district for the
13park facilities that are transferred.
AB784,44,1514 3. The amount of money or any other contribution made by the political
15subdivision municipality for the park facilities that are transferred.
AB784,44,2216 (g) If the political subdivision and the district are unable to negotiate a
17settlement under par. (f) within 60 days after the resolution is approved in the
18referendum under par. (a) or within 60 days after the referendum described under
19par. (b) is approved, the political subdivision and the district shall agree on the
20selection of an arbitrator who shall decide the settlement amount, and send written
21notification of his or her decision to all parties, within 30 days after his or her
22appointment.
AB784,44,2523 (h) A withdrawal under this subsection takes effect on January 1 following the
24date on which a settlement is reached or the date on which an arbitrator sends
25written notification of his or her decision.
AB784,45,9
1(10) (a) Whenever a political subdivision is attached to a district, a political
2subdivision withdraws from a district, or a former municipality becomes a part of a
3district by municipal consolidation, the terms of the members of the commission or
4political subdivision commissions of the affected district or districts shall expire on
5the first Monday in June of the year following the year in which the attachment,
6withdrawal, or municipal consolidation becomes effective. At the spring election
7immediately preceding the expiration of the terms of the commissioners, all
8members of the commission serving the revised district shall be elected in the same
9manner as members of initial commissions are elected under sub. (7) (b).
AB784,45,1810 (b) Whenever territory is annexed to or detached from a political subdivision
11that is a part of a district on the effective date of the annexation or detachment, the
12commission shall, at its next meeting following the effective date of the annexation
13or detachment, attach or detach the annexed or detached territory to an election
14district that is contiguous to the annexed or detached territory in such manner as to
15maintain, in so far as practicable, election districts of substantially equal population.
16In conjunction with any action under this paragraph, the commission may adjust the
17boundaries of the remaining election districts within the district if required to
18maintain election districts of substantially equal population.
AB784, s. 77 19Section 77. 27.162 of the statutes is created to read:
AB784,45,25 2027.162 Local park districts; jurisdiction and expansion. (1) The initial
21jurisdiction of a district shall consist of the territory of all of the sponsoring political
22subdivisions that have acted under s. 27.161 (1) and (2) and all of the participating
23political subdivisions that have acted under s. 27.161 (3) in the same year, or within
2490 days after the adoption of the first enabling legislation that is described in s.
2527.161 (1).
AB784,46,7
1(2) (a) With the approval of the commission, the jurisdiction of the district may
2be expanded to include any other political subdivision under procedures adopted by
3the commission and consistent with an agreement entered into between the
4commission and the political subdivision. Under the terms of the agreement, the
5assets of the political subdivision to be included in the expanded jurisdiction shall
6be treated in a substantially similar manner as the assets of all other political
7subdivisions in the district.
AB784,46,128 (b) The procedures for any expansion approved under par. (a) shall permit the
9governing body of a political subdivision to request inclusion of its park facilities in
10the district on its own resolution, and shall also permit the electors of a political
11subdivision to request inclusion in the district through a petition and referendum
12process.
AB784,46,1813 (c) Each petition filed under this subsection shall be in the form specified in s.
148.40, shall name the political subdivision whose park facilities are proposed to be
15attached to the district, and shall name the district to which the facilities are to be
16attached. The petition may be circulated on or after January 1 of any year and may
17be filed no later than 5 p.m. on the 3rd Tuesday in February. The petition shall
18contain the signatures of at least 100 electors of the political subdivision.
AB784,46,22 19(3) Eligible electors of a political subdivision included in the expanded
20jurisdiction of a district may vote for members of the board of directors at the first
21election occurring after the effective date of the expansion at which members of the
22board of directors are elected.
AB784,47,6 23(4) If a referendum is held on the question of attachment of a political
24subdivision to an existing district, the question shall be submitted at the first regular
25election occurring not sooner than 45 days after the date that the governing body

1adopts a resolution submitting the question to a referendum and the commission
2approves that action. The question shall be "Shall the .... (name of political
3subdivision) become a part of the .... (name of district)?". If the question is approved
4by the electors, the governing body shall enter into an agreement with the
5commission under sub. (2) (a). The attachment becomes effective on the date
6specified in the agreement.
AB784, s. 78 7Section 78. 27.163 of the statutes is created to read:
AB784,47,13 827.163 Local park districts; powers. A district has all of the powers
9necessary or convenient to carry out the purposes and provisions of ss. 27.16 to
1027.165. The district shall hire a parks director, who is professionally qualified in the
11field of parks management and who has significant experience in the day to day
12operation of a park district. In addition to all other powers granted by ss. 27.16 to
1327.165, a district may do all of the following:
AB784,47,14 14(1) Adopt and alter an official seal.
AB784,47,15 15(2) Sue and be sued in its own name, and plead and be impleaded.
AB784,47,16 16(3) Maintain an office.
AB784,47,17 17(4) In connection with park facilities:
AB784,47,1918 (a) Acquire, develop, equip, maintain, improve, operate, and manage the park
19facilities.
AB784,47,2120 (b) Enter into contracts, subject to such standards as may be established by the
21board of directors.
AB784,47,2222 (c) Grant concessions.
AB784,47,2323 (d) Operate recreational facilities or programs.
AB784,47,2424 (e) Acquire by purchase, exchange, or donation land, or interests in land.
AB784,48,4
1(5) Employ personnel, and fix and regulate their compensation; and provide,
2either directly or subject to an agreement under s. 66.0301 as a participant in a
3benefit plan of the political subdivision, any employee benefits, including an
4employee pension plan.
AB784,48,7 5(6) Purchase insurance, establish and administer a plan of self-insurance, or,
6subject to an agreement with the political subdivision under s. 66.0301, participate
7in a governmental plan of insurance or self-insurance.
AB784,48,15 8(7) Adopt and enforce reasonable rules and regulations governing the use of,
9and the conduct within, its park facilities and recreational facilities in order to
10promote public safety and convenience and to maintain order. The district may
11establish civil penalties, including restitution and including forfeitures in an amount
12not to exceed $500 for each violation, for violations of the rules and regulations
13authorized under this section. The restitution or forfeiture may be recovered by the
14district in a civil action brought by the commission in the name of the district.
15Collected restitution and forfeitures shall be paid into the general fund of the district.
AB784,49,12 16(8) (a) To carry out its functions, levy a tax on the taxable property in the
17district, as equalized by the department of revenue under s. 70.57, at a rate not to
18exceed one mill on each dollar of the equalized full value of all taxable property in
19the district, except that the district may exceed the one-mill tax levy rate by
20resolution. No increase in the tax levy rate in excess of one mill is effective until the
21resolution is approved by a majority of the electors in the political subdivision voting
22on the resolution at a referendum, to be held at the first regular election or special
23election held throughout the district that is held at least 45 days after the date of
24adoption of the resolution. The question submitted shall be whether the property tax
25levy for the district may be increased by a specified amount. The clerk of the district

1shall publish the notices required under s. 10.06 (4) (c), (f), and (i) for any referendum
2held under this subsection. Notwithstanding s. 10.06 (4) (c), the type A notice under
3s. 10.01 (2) (a) relating to the referendum is valid even if given and published late as
4long as it is given and published prior to the election as early as practicable. If a board
5of directors adopts a resolution that increases the property tax levy rate in excess of
6one mill for the district, or in excess of the amount allowed under par. (d) 1., and the
7resolution is approved by the electors, the district clerk shall deliver a certified copy
8of the resolution to the secretary of revenue at least 30 days before its effective date.
9The tax levy rate shall be applied to the respective real property and personal
10property tax rolls of the city, village, town, and county included in the district and
11shall not be included within any limitation on county or municipality taxes.
12Collected taxes levied under this paragraph shall be paid to the district treasurer.
AB784,49,1613 (b) The initial operating levy of a district shall be imposed by the commission
14in December of the year preceding the January 1 on which the district is created
15under s. 27.161 (5). The initial levy shall be imposed in an amount that equals as
16closely as possible the greater of the following:
AB784,49,2017 1. The total operating levy, of all political subdivisions whose park facilities are
18included in the district, that is attributable to park and recreational purposes for the
19fiscal year in which either the final enabling resolution is adopted under s. 27.161
20(2) or the final referendum is held under s. 27.161 (3).
AB784,49,2421 2. The total operating levy, of all political subdivisions whose park facilities are
22included in the district, that is attributable to park and recreational purposes for the
23fiscal year before the fiscal year in which either the final enabling resolution is
24adopted under s. 27.161 (2) or the final referendum is held under s. 27.161 (3).
AB784,50,5
1(c) For the year in which a commission imposes its initial operating levy under
2par. (b), each sponsoring political subdivision shall reduce its operating levy by the
3amount that the sponsoring political subdivision levied in the previous year for park
4and recreational purposes, to the extent that those functions have been assumed by
5the district.
AB784,50,136 (d) 1. In addition to the limits on the tax levy rate increase in par. (a), and except
7as provided in subd. 2., the district may not increase its levy in 2007 or 2008 by a
8percentage that exceeds a percentage equal to the greater of either the percentage
9change in the district's January 1 equalized value due to new construction less
10improvements removed between the previous year and the current year or, for 2007,
113.86 percent, or for 2008, 2 percent. The base amount in any year, to which the limit
12under this subsection applies, shall be the maximum allowable levy for the
13immediately preceding year.
AB784,50,2514 2. A district may exceed the levy increase limit under subd. 1. if the commission
15adopts a resolution to that effect and if the resolution is approved in a referendum,
16following the procedures specified in par. (a), to the extent that those procedures are
17not inconsistent with the procedures specified in this subdivision. The resolution
18shall specify the proposed amount of increase in the levy beyond the amount that is
19allowed subd. 1. and shall specify whether the proposed amount of increase is for the
20next fiscal year only or if it will apply on an ongoing basis. With regard to a
21referendum relating to an odd-numbered year, the political subdivision may call a
22special referendum for the purpose of submitting the resolution to the electors of the
23political subdivision for approval or rejection. With regard to a referendum relating
24to an even-numbered year, the referendum shall be held at the next succeeding
25spring primary or election or September primary or general election.
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