SB248,46,25 22(3) Eligible electors of a political subdivision included in the expanded
23jurisdiction of a district may vote for members of the board of directors at the first
24election occurring after the effective date of the expansion at which members of the
25board of directors are elected.
SB248,47,9
1(4) If a referendum is held on the question of attachment of a political
2subdivision to an existing district, the question shall be submitted at the first regular
3election occurring not sooner than 45 days after the date that the governing body
4adopts a resolution submitting the question to a referendum and the commission
5approves that action. The question shall be "Shall the .... (name of political
6subdivision) become a part of the .... (name of district)?". If the question is approved
7by the electors, the governing body shall enter into an agreement with the
8commission under sub. (2) (a). The attachment becomes effective on the date
9specified in the agreement.
SB248, s. 79 10Section 79. 27.163 of the statutes is created to read:
SB248,47,16 1127.163 Local park districts; powers. A district has all of the powers
12necessary or convenient to carry out the purposes and provisions of ss. 27.16 to
1327.165. The district shall hire a parks director, who is professionally qualified in the
14field of parks management and who has significant experience in the day to day
15operation of a park district. In addition to all other powers granted by ss. 27.16 to
1627.165, a district may do all of the following:
SB248,47,17 17(1) Adopt and alter an official seal.
SB248,47,18 18(2) Sue and be sued in its own name, and plead and be impleaded.
SB248,47,19 19(3) Maintain an office.
SB248,47,20 20(4) In connection with park facilities:
SB248,47,2221 (a) Acquire, develop, equip, maintain, improve, operate, and manage the park
22facilities.
SB248,47,2423 (b) Enter into contracts, subject to such standards as may be established by the
24board of directors.
SB248,47,2525 (c) Grant concessions.
SB248,48,1
1(d) Operate recreational facilities or programs.
SB248,48,22 (e) Acquire by purchase, exchange, or donation land, or interests in land.
SB248,48,6 3(5) Employ personnel, and fix and regulate their compensation; and provide,
4either directly or subject to an agreement under s. 66.0301 as a participant in a
5benefit plan of the political subdivision, any employee benefits, including an
6employee pension plan.
SB248,48,9 7(6) Purchase insurance, establish and administer a plan of self-insurance, or,
8subject to an agreement with the political subdivision under s. 66.0301, participate
9in a governmental plan of insurance or self-insurance.
SB248,48,15 10(7) Adopt and enforce reasonable rules and regulations governing the use of,
11and the conduct within, its park facilities and recreational facilities in order to
12promote public safety and convenience and to maintain order. The district may
13establish civil penalties, including restitution and including forfeitures in an amount
14not to exceed $500 for each violation, for violations of the rules and regulations
15authorized under this section.
SB248,49,12 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.
SB248,49,1613 (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:
SB248,49,2017 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).
SB248,49,2421 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).
SB248,50,5
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.
SB248,50,126 (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 4 percent or the
9percentage change in the district's January 1 equalized value due to new
10construction less improvements removed between the previous year and the current
11year. The base amount in any year, to which the limit under this subsection applies,
12shall be the maximum allowable levy for the immediately preceding year.
SB248,50,2413 2. A district may exceed the levy increase limit under subd. 1. if the commission
14adopts a resolution to that effect and if the resolution is approved in a referendum,
15following the procedures specified in par. (a), to the extent that those procedures are
16not inconsistent with the procedures specified in this subdivision. The resolution
17shall specify the proposed amount of increase in the levy beyond the amount that is
18allowed subd. 1. and shall specify whether the proposed amount of increase is for the
19next fiscal year only or if it will apply on an ongoing basis. With regard to a
20referendum relating to an odd-numbered year, the political subdivision may call a
21special referendum for the purpose of submitting the resolution to the electors of the
22political subdivision for approval or rejection. With regard to a referendum relating
23to an even-numbered year, the referendum shall be held at the next succeeding
24spring primary or election or September primary or general election.
SB248,51,5
13. The levy increase limit otherwise applicable to the district under this
2subsection is increased in the next fiscal year by the percentage approved by a
3majority of those voting on the question. If the resolution specifies that the increase
4is for one year only, the amount of the increase shall be subtracted from the base used
5to calculate the limit for the 2nd succeeding fiscal year.
SB248,51,7 6(9) Accept gifts and other aid, which may be used only for the following
7purposes:
SB248,51,88 (a) Maintaining the park facilities.
SB248,51,99 (b) Operating the park facilities.
SB248,51,1010 (c) Making capital improvements to the park facilities.
SB248,51,12 11(10) Administer the receipt of revenues, and oversee the payment of bills or
12other debts incurred by the district.
SB248,51,13 13(11) Adopt a resolution to impose impact fees under s. 66.0617.
SB248,51,14 14(12) Issue debt under ch. 67 only for capital improvements to park facilities.
SB248,51,17 15(13) Impose user fees for the use of district facilities and programs. The district
16may impose different fees based on whether the user resides within the district's
17jurisdiction.
SB248, s. 80 18Section 80. 27.164 of the statutes is created to read:
SB248,51,24 1927.164 Local park districts; powers and duties of, and limitations on,
20political subdivisions.
(1) Except as otherwise provided in this section, the
21governing bodies of each political subdivision that make up the jurisdiction of the
22district may not create a park or expend any funds to support a park or recreational
23facilities, or impose an impact fee under s. 66.0617 for park facilities, after the
24imposition of the taxes described under s. 27.163 (8).
SB248,52,2
1(2) In addition to any powers that it may otherwise have, a political subdivision
2located wholly or partly within a district's jurisdiction may do any of the following:
SB248,52,43 (a) Make loans to a district upon terms that the political subdivision considers
4appropriate.
SB248,52,65 (b) Lease or transfer property to a district upon terms that the political
6subdivision considers appropriate.
SB248, s. 81 7Section 81. 27.165 of the statutes is created to read:
SB248,52,11 827.165 Local park districts; dissolution. (1) Dissolution. In addition to
9a district being dissolved upon a withdrawal, as described in s. 27.161 (9), the
10commission may also vote to dissolve a district. If a district is dissolved, on the date
11the dissolution becomes effective all of the following apply:
SB248,52,1512 (a) All assets and liabilities of the district shall be apportioned to, and become
13the assets and liabilities of, the sponsoring or participating political subdivisions and
14the governing bodies of any political subdivisions that joined the district under s.
1527.162.
SB248,52,2116 (b) All positions of the district, and the incumbent employees occupying those
17positions, become positions and employees of the political subdivisions described
18under par. (a), as apportioned by the commission. Employees so transferred have all
19the rights under subch. I of ch. 63, subch. IV of ch. 111, s. 59.52 (8), and s. 66.0509
20that they enjoyed as employees of the district. No employee so transferred who has
21attained permanent status in class is required to serve a probationary period.
SB248,52,2422 (c) All real property and all tangible personal property of the district is
23transferred to the political subdivisions described under par. (a), as apportioned by
24the commission.
SB248,53,5
1(d) All contracts entered into by the district remain in effect and are transferred
2to the political subdivisions described under par. (a), as apportioned by the
3commission. The political subdivisions shall carry out any obligations under such
4a contract until the contract is modified or rescinded by the political subdivisions, to
5the extent allowed under the contract.
SB248,53,106 (e) Any matter pending with the district is transferred to the political
7subdivisions described under par. (a), as apportioned by the commission and all
8materials submitted to or actions taken by the district with respect to park and
9recreational functions are considered as having been submitted to or taken by the
10political subdivisions.
SB248,53,1211 (f) In apportioning property under par. (c), the commission shall consider at
12least all of the following factors:
SB248,53,1413 1. The current value of park facilities transferred by a political subdivision to
14a district.
SB248,53,1615 2. The amount of money contributed to the district during its existence by a
16political subdivision under s. 27.163 (8).
SB248,53,1817 3. The amount of any other contribution made by a political subdivision to a
18district, including any contribution that is made under s. 27.164 (2).
SB248,53,22 19(2) Arbitration. In the event that a question arises concerning the application
20of sub. (1) or s. 27.161 (6) to any situation, the question shall be resolved by the
21arbitrator selected under the procedure in s. 27.161 (5) (b) 2., subject to any
22applicable law.
SB248, s. 82 23Section 82. 30.277 (1b) (a) of the statutes is amended to read:
SB248,54,3
130.277 (1b) (a) "Governmental unit" means a city, a village, a town, a county,
2a local park district created under s. 27.161,
or the Kickapoo reserve management
3board.
SB248, s. 83 4Section 83. 40.02 (28) of the statutes is amended to read:
SB248,54,145 40.02 (28) "Employer" means the state, including each state agency, any
6county, city, village, town, school district, other governmental unit or
7instrumentality of 2 or more units of government now existing or hereafter created
8within the state, any federated public library system established under s. 43.19
9whose territory lies within a single county with a population of 500,000 or more, a
10local exposition district created under subch. II of ch. 229, a local park district created
11under s. 27.161,
and a family care district created under s. 46.2895, except as
12provided under ss. 40.51 (7) and 40.61 (3) and subch. X. "Employer" does not include
13a local cultural arts district created under subch. V of ch. 229. Each employer shall
14be a separate legal jurisdiction for OASDHI purposes.
SB248, s. 84 15Section 84. 40.02 (28) of the statutes, as affected by 1999 Wisconsin Act 65 and
162007 Wisconsin Act .... (this act), is repealed and recreated to read:
SB248,55,217 40.02 (28) "Employer" means the state, including each state agency, any
18county, city, village, town, school district, other governmental unit or
19instrumentality of 2 or more units of government now existing or hereafter created
20within the state, any federated public library system established under s. 43.19
21whose territory lies within a single county with a population of 500,000 or more, a
22local exposition district created under subch. II of ch. 229, a local park district created
23under s. 27.161, and a family care district created under s. 46.2895, except as
24provided under ss. 40.51 (7) and 40.61 (3). "Employer" does not include a local

1cultural arts district created under subch. V of ch. 229. Each employer shall be a
2separate legal jurisdiction for OASDHI purposes.
SB248, s. 85 3Section 85. 66.0301 (1) (a) of the statutes is amended to read:
SB248,55,154 66.0301 (1) (a) In this section "municipality" means the state or any
5department or agency thereof, or any city, village, town, county, school district, public
6library system, public inland lake protection and rehabilitation district, sanitary
7district, farm drainage district, metropolitan sewerage district, sewer utility district,
8solid waste management system created under s. 59.70 (2), local exposition district
9created under subch. II of ch. 229, local professional baseball park district created
10under subch. III of ch. 229, local professional football stadium district created under
11subch. IV of ch. 229, a local cultural arts district created under subch. V of ch. 229,
12local park district created under s. 27.161, family care district under s. 46.2895,
13water utility district, mosquito control district, municipal electric company, county
14or city transit commission, commission created by contract under this section,
15taxation district, regional planning commission, or city-county health department.
SB248, s. 86 16Section 86. 66.0617 (1) (a) of the statutes is amended to read:
SB248,56,217 66.0617 (1) (a) "Capital costs" means the capital costs to construct, expand, or
18improve public facilities, including the cost of land, and including legal, engineering,
19and design costs to construct, expand, or improve public facilities, except that not
20more than 10% 10 percent of capital costs may consist of legal, engineering, and
21design costs unless the municipality or local park district can demonstrate that its
22legal, engineering, and design costs which relate directly to the public improvement
23for which the impact fees were imposed exceed 10% 10 percent of capital costs.
24"Capital costs" does not include other noncapital costs to construct, expand, or

1improve public facilities, vehicles; or the costs of equipment to construct, expand, or
2improve public facilities.
SB248, s. 87 3Section 87. 66.0617 (1) (am) of the statutes is created to read:
SB248,56,54 66.0617 (1) (am) "Local park district" has the meaning given for district in s.
527.16 (4).
SB248, s. 88 6Section 88. 66.0617 (1) (c) of the statutes is amended to read:
SB248,56,97 66.0617 (1) (c) "Impact fees" means cash contributions, contributions of land
8or interests in land, or any other items of value that are imposed on a developer by
9a municipality or a local park district under this section.
SB248, s. 89 10Section 89. 66.0617 (1) (d) of the statutes is amended to read:
SB248,56,1511 66.0617 (1) (d) "Land development" means the construction or modification of
12improvements to real property that creates additional residential dwelling units
13within a municipality or local park district or that results in nonresidential uses that
14create a need for new, expanded, or improved public facilities within a municipality
15or local park district.
SB248, s. 90 16Section 90. 66.0617 (1) (g) of the statutes is amended to read:
SB248,56,1817 66.0617 (1) (g) "Service area" means a geographic area delineated by a
18municipality or local park district within which there are public facilities.
SB248, s. 91 19Section 91. 66.0617 (1) (h) of the statutes is amended to read:
SB248,56,2220 66.0617 (1) (h) "Service standard" means a certain quantity or quality of public
21facilities relative to a certain number of persons, parcels of land , or other appropriate
22measure, as specified by the municipality or local park district.
SB248, s. 92 23Section 92. 66.0617 (2) (a) of the statutes is amended to read:
SB248,57,224 66.0617 (2) (a) A Subject to par. (am), a municipality may enact an ordinance
25under this section, and a local park district may adopt a resolution under this section,

1that imposes impact fees on developers to pay for the capital costs that are necessary
2to accommodate land development.
SB248, s. 93 3Section 93. 66.0617 (2) (am) of the statutes is created to read:
SB248,57,54 66.0617 (2) (am) No local park district may impose an impact fee under this
5section for any purpose other than park facilities, as defined in s. 27.16 (7).
SB248, s. 94 6Section 94. 66.0617 (3) of the statutes is amended to read:
SB248,57,137 66.0617 (3) Public hearing; notice. Before enacting an ordinance or adopting
8a resolution
that imposes impact fees, or amending an existing ordinance or
9resolution
that imposes impact fees, a municipality or a local park district shall hold
10a public hearing on the proposed ordinance or amendment. Notice of the public
11hearing shall be published as a class 1 notice under ch. 985, and shall specify where
12a copy of the proposed ordinance or amendment and the public facilities needs
13assessment may be obtained.
SB248, s. 95 14Section 95. 66.0617 (4) (a) (intro.) of the statutes is amended to read:
SB248,57,2115 66.0617 (4) (a) (intro.) Before enacting an ordinance or adopting a resolution
16that imposes impact fees or amending an ordinance or resolution that imposes
17impact fees by revising the amount of the fee or altering the public facilities for which
18impact fees may be imposed, a municipality or a local park district shall prepare a
19needs assessment for the public facilities for which it is anticipated that impact fees
20may be imposed. The public facilities needs assessment shall include, but not be
21limited to, the following:
SB248, s. 96 22Section 96. 66.0617 (4) (b) of the statutes is amended to read:
SB248,58,223 66.0617 (4) (b) A public facilities needs assessment or revised public facilities
24needs assessment that is prepared under this subsection shall be available for public
25inspection and copying in the office of the clerk of the municipality or in the office of

1the secretary of the commission of the local park district
at least 20 days before the
2hearing under sub. (3).
SB248, s. 97 3Section 97. 66.0617 (5) of the statutes is amended to read:
SB248,58,64 66.0617 (5) Differential fees, impact fee zones. (a) An ordinance enacted or
5resolution adopted
under this section may impose different impact fees on different
6types of land development.
SB248,58,147 (b) An ordinance enacted or resolution adopted under this section may
8delineate geographically defined zones within the municipality or local park district
9and may impose impact fees on land development in a zone that differ from impact
10fees imposed on land development in other zones within the municipality or local
11park district
. The public facilities needs assessment that is required under sub. (4)
12shall explicitly identify the differences, such as land development or the need for
13those public facilities, which justify the differences between zones in the amount of
14impact fees imposed.
SB248, s. 98 15Section 98. 66.0617 (6) (intro.) of the statutes is amended to read:
SB248,58,1716 66.0617 (6) Standards for impact fees. (intro.) Impact fees imposed by an
17ordinance enacted or resolution adopted under this section:
SB248, s. 99 18Section 99. 66.0617 (6) (b) of the statutes is amended to read:
SB248,58,2119 66.0617 (6) (b) May not exceed the proportionate share of the capital costs that
20are required to serve land development, as compared to existing uses of land within
21the municipality or local park district.
SB248, s. 100 22Section 100. 66.0617 (6) (h) of the statutes is created to read:
SB248,58,2423 66.0617 (6) (h) Shall be payable by the developer to the local park district either
24in full or in installment payments that are approved by the local park district.
SB248, s. 101 25Section 101. 66.0617 (7) of the statutes is amended to read:
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