AB279: Bill Text

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the 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:

AB279,1 Section 1. 16.004 (21) of the statutes is created to read:

AB279,3,6 16.004 (21) Payment to local exposition district. (a) Annually, as grants, the secretary shall remit the amounts appropriated under s. 20.855 (4) (cr) and (dr) to a local exposition district created under subch. II of ch. 229 to assist in the development and construction of sports and entertainment arena facilities, as defined in s. 229.41 (11g). The secretary may not remit moneys under this subsection or lapse any moneys under s. 20.835 (6) (g) until the secretary has determined that the sponsoring municipality has provided at least $47,000,000 for the development and construction of sports and entertainment arena facilities and the local exposition district has issued debt to fund the development and construction of sports and entertainment arena facilities. The secretary may not remit from the appropriation account under s. 20.855 (4) (dr) to a local exposition district more than a cumulative total of $80,000,000.

AB279,3,14 (b) The legislature finds and determines that sports and entertainment arena facilities, as defined in s. 229.41 (11g), encourage economic development and tourism in this state, reduce unemployment in this state, preserve business activities within this state, and bring needed capital into this state for the benefit and welfare of people throughout the state. It is therefore in the public interest and will serve a public purpose, and it is the public policy of this state, to assist a local exposition district in the development and construction of sports and entertainment arena facilities under subch. II of ch. 229.

AB279,2 Section 2. 16.004 (21) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.

AB279,3 Section 3. 16.004 (22) of the statutes is created to read:

AB279,3,22 16.004 (22) Payment to Bradley Center Sports and Entertainment Corporation. During the 2015-17 fiscal biennium, from the appropriation under s. 20.855 (4) (cy), the secretary may make one or more grants to the Bradley Center Sports and Entertainment Corporation, created under ch. 232, for the purpose of assisting the corporation in retiring its obligations and any contractual liabilities.

AB279,4 Section 4. 16.004 (22) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.

AB279,5 Section 5. 16.58 (3) of the statutes is created to read:

AB279,4,2 16.58 (3) The department may provide financial consulting services to a local exposition district created under subch. II of ch. 229.

AB279,6 Section 6. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table

AB279,7 Section 7. 20.835 (6) of the statutes is created to read:

AB279,4,10 20.835 (6) Debt collection. (g) County debt collection. All moneys received from debts collected under s. 71.93 (8), pursuant to agreements with counties having a population of 750,000 or more and containing a 1st class city under ss. 59.40 (4) (b) and 59.67 (2), first to lapse to the general fund $4,000,000 in each fiscal year and then to make all payments required under s. 71.93 (8) (c) in each fiscal year.

AB279,8 Section 8. 20.835 (6) (g) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed and recreated to read:

AB279,5,3 20.835 (6) (g) County debt collection. All moneys received from debts collected under s. 71.93 (8), pursuant to agreements under ss. 59.40 (4) (b) and 59.67 (2), to distribute to the counties that certified the debts.

AB279,9 Section 9. 20.855 (4) (cr) of the statutes is created to read:

AB279,5,6 20.855 (4) (cr) Transfer to local exposition district. The amounts in the schedule to make payments to a local exposition district under s. 16.004 (21) (a).

AB279,10 Section 10. 20.855 (4) (cr) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.

AB279,11 Section 11. 20.855 (4) (cy) of the statutes is created to read:

AB279,5,12 20.855 (4) (cy) Payment to Bradley Center Sports and Entertainment Corporation. Biennially, the amounts in the schedule for the payment of grants to the Bradley Center Sports and Entertainment Corporation under s. 16.004 (22).

AB279,12 Section 12. 20.855 (4) (cy) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.

AB279,13 Section 13. 20.855 (4) (dr) of the statutes is created to read:

AB279,5,17 20.855 (4) (dr) Transfer to local exposition district. The amounts in the schedule to make payments to a local exposition district under s. 16.004 (21) (a).

AB279,14 Section 14. 20.855 (4) (dr) of the statutes, as created by 2015 Wisconsin Act .... (this act), is repealed.

AB279,15 Section 15. 24.60 (2m) (e) of the statutes is created to read:

AB279,5,24 24.60 (2m) (e) It is made to a local exposition district created under subch. II of ch. 229 for the purpose of financing acquisition, construction, and equipment costs for sports and entertainment arena facilities, as defined in s. 229.41 (11g), and is secured by district revenues.

AB279,16 Section 16. 24.605 of the statutes is amended to read:

AB279,6,7 24.605 Accounts in trust funds for deposit of proceeds from sale of certain lands. The board shall establish in each of the trust funds an account to which are credited the proceeds from the sale of any public lands on or after May 3, 2006, that are required by law to be deposited in the funds. Moneys credited to the accounts in the funds may only be used to invest in land under s. 24.61 (2) (a) 10. and for the payment of expenses necessarily related to investing in land under s. 24.61 (2) (a) 10.

AB279,17 Section 17. 24.61 (2) (a) of the statutes is repealed and recreated to read:

AB279,6,12 24.61 (2) (a) Authorized investments by board. The board shall manage and invest moneys belonging to the trust funds in good faith and with the care an ordinary prudent person in a like position would exercise under similar circumstances, in accordance with s. 112.11 (3).

AB279,18 Section 18. 24.61 (2) (cm) (intro.) of the statutes is amended to read:

AB279,6,16 24.61 (2) (cm) Investments in land in this state. (intro.) The board may not invest moneys in the purchase of any land under par. (a) 10. unless all of the following occur:

AB279,19 Section 19. 24.61 (3) (a) 14. of the statutes is created to read:

AB279,6,20 24.61 (3) (a) 14. A local exposition district created under subch. II of ch. 229 for the purpose of financing acquisition, construction, and equipment costs for sports and entertainment arena facilities, as defined in s. 229.41 (11g).

AB279,20 Section 20. 24.62 (3) of the statutes is amended to read:

AB279,7,2 24.62 (3) If any land purchased under s. 24.61 (2) (a) 10. was at the time of purchase subject to assessment or levy of a real property tax, the board shall make annual payments in lieu of property taxes from the proceeds from the sale of timber or from appropriate trust fund incomes to the appropriate local governmental unit in an amount equal to property taxes levied on the land in the year prior to the year in which the board purchased the land.

AB279,21 Section 21. 24.66 (3y) of the statutes is created to read:

AB279,7,7 24.66 (3y) Local exposition district. An application for a loan by a local exposition district created under subch. II of ch. 229 shall be accompanied by a certified copy of a resolution of the district board of the local exposition district approving the loan.

AB279,22 Section 22. 24.67 (1) (intro.) of the statutes is amended to read:

AB279,7,14 24.67 (1) (intro.) If the board approves the application, it shall cause certificates of indebtedness to be prepared in proper form and transmitted to the municipality, cooperative educational service agency, local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, or federated public library system submitting the application. The certificate of indebtedness shall be executed and signed:

AB279,23 Section 23. 24.67 (1) (q) of the statutes is created to read:

AB279,7,17 24.67 (1) (q) For a local exposition district created under subch. II of ch. 229, by the chairperson of the district board.

AB279,24 Section 24. 24.67 (3) of the statutes is amended to read:

AB279,8,7 24.67 (3) If a municipality has acted under subs. (1) and (2), it shall certify that fact to the board. Upon receiving a certification from a municipality, or upon direction of the board if a loan is made to a cooperative educational service agency, drainage district created under ch. 88, local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, or a federated public library system, the board shall disburse the loan amount, payable to the treasurer of the municipality, cooperative educational service agency, drainage district, or federated public library system making the loan or as the treasurer of the municipality, cooperative educational service agency, drainage district, local exposition district, local professional baseball park district, or federated public library system directs. The certificate of indebtedness shall then be conclusive evidence of the validity of the indebtedness and that all the requirements of law concerning the application for the making and acceptance of the loan have been complied with.

AB279,25 Section 25. 24.718 of the statutes is created to read:

AB279,8,11 24.718 Collections from local exposition districts. (1) Applicability. This section applies to all outstanding trust fund loans to local exposition districts created under subch. II of ch. 229.

AB279,8,16 (2) Certified statement. If a local exposition district has a state trust fund loan, the board shall transmit to the local exposition district board a certified statement of the amount due on or before October 1 of each year until the loan is paid. The board shall furnish a copy of each certified statement to the department of administration.

AB279,8,21 (3) Payment to board. The local exposition district board shall remit to the board on its own order the full amount due for state trust fund loans within 15 days after March 15. Any payment not made by March 30 is delinquent and is subject to a penalty of 1 percent per month or fraction thereof, to be paid to the board with the delinquent payment.

AB279,26 Section 26. 59.40 (4) of the statutes is renumbered 59.40 (4) (a) and amended to read:

AB279,9,9 59.40 (4) (a) If Except as required under s. 59.67 (2), and except as provided in par. (b), if authorized by the board under s. 59.52 (28), the clerk of circuit court may contract with a debt collector, as defined in s. 427.103 (3), or enter into an agreement with the department of revenue under s. 71.93 (8) for the collection of unpaid fines and forfeitures debt. Any contract entered into with a debt collector shall provide that the debt collector shall be paid from the proceeds recovered by the debt collector. Any contract entered into with the department shall provide that the department shall charge a collection fee, as provided under s. 71.93 (8) (b). The net proceeds received by the clerk of circuit court after the payment to the debt collector shall be considered the amount of fines and forfeitures debt collected for purposes of distribution to the state and county under sub. (2) (m).

AB279,27 Section 27. 59.40 (4) (b) of the statutes is created to read:

AB279,9,13 59.40 (4) (b) A county having a population of 750,000 or more and containing a 1st class city shall enter into an agreement to collect debt with the department of revenue under s. 59.67 (2) no later than October 5, 2015.

AB279,28 Section 28. 59.52 (28) of the statutes is amended to read:

AB279,9,19 59.52 (28) Collection of court imposed penalties. The Except as required under s. 59.67 (2), the board may adopt a resolution authorizing the clerk of circuit court, under s. 59.40 (4), to contract with a debt collector, as defined in s. 427.103 (3), or enter into an agreement with the department of revenue under s. 71.93 (8) for the collection of unpaid fines and forfeitures debt.

AB279,29 Section 29. 59.67 of the statutes is created to read:

AB279,9,23 59.67 Debt collection. (1) Agreements. Except as provided in sub. (2), a county may enter into an agreement with the department of revenue under s. 71.93 (8) (b) 2. to collect the county's debt.

AB279,9,25 (2) County with a 1st class city. (a) A county having a population of 750,000 or more and containing a 1st class city shall enter into an agreement with the department of revenue under s. 71.93 (8) (b) 2. to collect all of the county's debt. The agreement may take effect by written proclamation of the county executive of such a county without any action being taken by, or approval needed from, the county board. For purposes of this paragraph, the county shall do all of the following:

AB279,10,11 1. Execute an agreement under s. 71.93 (8) (b) 2. no later than October 5, 2015. An agreement under this paragraph may allow the county to refer debts for collection over time, subject to approval of the department of revenue, rather than refer all debts for collection at the time the county and the department of revenue enter into the agreement. The agreement shall specify that debts under s. 59.40 (4) or 59.52 (28) for restitution owed to a person other than the county will not be certified for the purposes of this subdivision.

AB279,10,15 2. Recertify debts under s. 71.935 that are greater than $50 and more than 90 days past due to the department of revenue under s. 71.93 (8). The county shall certify debts under this subdivision electronically, in the manner determined by the department, no later than December 1, 2015.

AB279,10,18 3. Certify any debt owed to the county that is more than 90 days past due to the department of revenue under s. 71.93 (8) (b) unless the debt is subject to active negotiation between the county and debtor.

AB279,10,22 (b) The department of revenue shall notify the county of all debts certified under par. (a) that the department determines are uncollectible. The county may enter into a contract with a debt collector, as defined in s. 427.103 (3), to collect debts that the department determines are uncollectible.

AB279,11,2 (3) All amounts collected under s. 59.40 (4) or 59.52 (28) for a county having a population of 750,000 or more and containing a 1st class city or for a circuit court located in such a county shall be paid to the department of revenue and no other person shall have any claim to the amounts.

AB279,30 Section 30. 66.0603 (1g) (a) of the statutes is amended to read:

AB279,11,6 66.0603 (1g) (a) In this section, "governing board" has the meaning given under s. 34.01 (1) but does not include a local exposition district board created under subch. II of ch. 229 or a local cultural arts district board created under subch. V of ch. 229.

AB279,31 Section 31. 66.0615 (1m) (f) 4. of the statutes is repealed.

AB279,32 Section 32. 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:

AB279,12,2 66.1105 (2) (f) 1. (intro.) "Project costs" mean any expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by the city which are listed in a project plan as costs of public works or improvements within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or subds. 1. k., 1. m., and 1. n., without the district, plus any incidental costs, diminished by any income, special assessments, or other revenues, including user fees or charges, other than tax increments, received or reasonably expected to be received by the city in connection with the implementation of the plan. For any tax incremental district for which a project plan is approved on or after July 31, 1981, only a proportionate share of the costs permitted under this subdivision may be included as project costs to the extent that they benefit the tax incremental district, except that expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by a 1st class city, to fund parking facilities ancillary to and within one mile from public entertainment facilities, including a sports and entertainment arena, shall be considered to benefit any tax incremental district located in whole or in part within a one-mile radius of such parking facilities. To the extent the costs benefit the municipality outside the tax incremental district, a proportionate share of the cost is not a project cost. "Project costs" include:

AB279,33 Section 33. 66.1105 (2) (f) 1. p. of the statutes is created to read:

AB279,12,8 66.1105 (2) (f) 1. p. Notwithstanding subd. 2. a., a grant, loan, or appropriation of funds to assist a local exposition district created under subch. II of ch. 229 in the development and construction of sports and entertainment arena facilities, as defined in s. 229.41 (11g), provided that the city and the local exposition district enter into a development agreement.

AB279,34 Section 34. 66.1105 (2) (f) 2. (intro.) of the statutes is amended to read:

AB279,12,12 66.1105 (2) (f) 2. (intro.) Notwithstanding subd. 1., except subd. 1. p., none of the following may be included as project costs for any tax incremental district for which a project plan is approved on or after July 31, 1981:

AB279,35 Section 35. 66.1105 (9) (a) 10. of the statutes is created to read:

AB279,12,16 66.1105 (9) (a) 10. With regard to a tax incremental district created by a 1st class city, payment out of the proceeds of revenue bonds issued by a redevelopment authority acting in concert with the city pursuant to a contract under s. 66.0301.

AB279,36 Section 36. 66.1105 (17) (d) of the statutes is created to read:

AB279,12,21 66.1105 (17) (d) First class city exception. If a 1st class city creates a tax incremental district and approves a project plan after July 1, 2015, with project costs that include those described under sub. (2) (f) 1. p., the 12 percent limit specified in sub. (4) (gm) 4. c. does not apply to that district.

AB279,37 Section 37. 70.11 (37) of the statutes is amended to read:

AB279,13,4 70.11 (37) Local exposition district. The property of a local exposition district under subch. II of ch. 229, including sports and entertainment arena facilities, as defined in s. 229.41 (11g), except that any portion of the sports and entertainment arena facilities that is used, leased, or subleased for use as a restaurant or for any use licensed under ch. 125, and is regularly open to the general public at times when the sports and entertainment arena, as defined in s. 229.41 (11e), is closed to the public, is not exempt under this subsection.

AB279,38 Section 38. 71.05 (1) (c) 6p. of the statutes is created to read:

AB279,13,7 71.05 (1) (c) 6p. A sponsoring municipality borrowing to assist a local exposition district created under subch. II of ch. 229.

AB279,39 Section 39. 71.26 (1m) (n) of the statutes is created to read:

AB279,13,10 71.26 (1m) (n) Those issued by a sponsoring municipality to assist a local exposition district created under subch. II of ch. 229.

AB279,40 Section 40. 71.93 (8) (b) 1. of the statutes is amended to read:

AB279,13,25 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the department of revenue shall enter into a written agreement to have the department collect any amount owed to the state agency that is more than 90 days past due, unless negotiations between the agency and debtor are actively ongoing, the debt is the subject of legal action or administrative proceedings, or the agency determines that the debtor is adhering to an acceptable payment arrangement. At least 30 days before the department pursues the collection of any debt referred by a state agency, either the department or the agency shall provide the debtor with a written notice that the debt will be referred to the department for collection. The department may collect amounts owed, pursuant to the written agreement, from the debtor in addition to offsetting the amounts as provided under sub. (3). The department shall charge each debtor whose debt is subject to collection under this paragraph an amount for administrative expenses and par. (c) a collection fee and that amount shall be credited to the appropriation under s. 20.566 (1) (h).

AB279,41 Section 41. 71.93 (8) (c) of the statutes is created to read:

AB279,14,5 71.93 (8) (c) 1. The department shall credit to the appropriation account under s. 20.835 (6) (g) the debts collected for a county having a population of 750,000 or more and containing a 1st class city and that certifies debt under s. 59.40 (4), 59.52 (28), or 59.67 (2).

AB279,14,9 2. The amount the department pays to a county under subd. 1. in each fiscal year shall equal the debts collected and credited to the appropriation account under s. 20.835 (6) (g) in that fiscal year, less $4,000,000 and any other amount specified in the agreement under subd. 3.