1995 Wisconsin Act 227

227,236 Section 236 . 66.606 (1) (a) 1. of the statutes is amended to read:

66.606 (1) (a) 1. Any special assessment or special charge levied under any authority by a responsible unit for the purpose of complying with s. 159.09 287.09 (2).

227,237 Section 237 . 66.606 (1) (a) 2. of the statutes is amended to read:

66.606 (1) (a) 2. Any charge made under any authority by any person acting under a contract with a responsible unit to provide a service required under s. 159.09 287.09 (2).

227,238 Section 238 . 66.606 (1) (b) of the statutes is amended to read:

66.606 (1) (b) “Responsible unit" has the meaning given in s. 159.01 287.01 (9).

227,239 Section 239 . 66.888 (1) (c) 3. c. of the statutes is amended to read:

66.888 (1) (c) 3. c. The need to maintain the consistency of any redefined boundary of the district with a regional water quality management plan established or approved under ss. 144.025 281.12 (1) and 147.25 283.83 or any facilities plan established and approved under s. 144.04 281.41.

Note: The cross-reference to s. 144.025 is qualified with the phrase “regional water quality management plan established or approved under" that statute. The portion of s. 144.025 related to the prevention and abatement of water pollution is in s. 144.025 (2) (a). Accordingly, the new cross-reference used in this bill [s. 281.12 (1)] is only to former s. 144.025 (2) (a), rather than to all provisions of former s. 144.025.

227,240 Section 240 . 66.892 (2) (a) and (d) of the statutes are amended to read:

66.892 (2) (a) Except as provided in pars. (b) to (d) and subject to s. 144.04 281.41, no commission may separate combined storm and sanitary sewers.

(d) Any person aggrieved by the decision of the commission to separate a combined storm and sanitary sewer may file a petition for judicial review in the circuit court for the county in which the district is located. Nothing in this paragraph affects any review under s. 144.04 281.41.

227,241 Section 241 . 66.894 (14) (g) of the statutes is amended to read:

66.894 (14) (g) Paragraphs (d) to (f) do not apply to any project which includes a solid waste disposal facility which requires an operating license under s. 144.44 (4) 289.31.

227,242 Section 242 . 66.902 (1) (a) 4. a. of the statutes is amended to read:

66.902 (1) (a) 4. a. Interfere with the district's ability to meet its obligations under a pollution discharge elimination permit or general permit issued under s. 147.02 283.31 or 147.023 283.35, or under an air pollution control permit issued under subch. III of ch. 144 285.

227,243 Section 243 . 66.902 (1) (e) of the statutes is amended to read:

66.902 (1) (e) If any person fails to comply with a rule of the district, the district may obtain an injunction under s. 823.02 or the district may initiate an action for the civil remedies under s. 147.21 283.91 (2) or (5). If the district acts under s. 147.21 283.91 (2) or (5), the district may recover the forfeiture in a civil action brought by the commission in the name of the district. Collected forfeitures shall be paid into the district's general fund. The forfeiture is in addition to and does not substitute for any damages recoverable by the commission.

227,244 Section 244 . 66.902 (2) (c) of the statutes is amended to read:

66.902 (2) (c) If the commission does not stay compliance and a person fails to comply with a special order of the district within the time specified, or if a person fails to begin in good faith to obey, the person is creating a public nuisance enjoinable under s. 823.02. The district may also initiate an action for the civil remedies under s. 147.21 283.91 (2) or (5). If the district acts under s. 147.21 283.91 (2) or (5), the forfeiture may be recovered by the district in a civil action brought by the commission in the name of the district. Collected forfeitures shall be paid into the district's general fund. The forfeiture is in addition to and does not substitute for any damages recoverable by the commission.

227,245 Section 245 . 66.904 (2) (a) of the statutes is amended to read:

66.904 (2) (a) Except as provided in par. (b), all work done and all purchases of supplies and materials by the commission shall be by contract awarded to the lowest responsible bidder complying with the invitation to bid, if the work or purchase involves an expenditure of $7,500 or more. If the commission decides to proceed with construction of any sewer after plans and specifications for the sewer are completed and approved by the commission and by the department of natural resources under ch. 144 281, the commission shall advertise by a class 2 notice under ch. 985 for construction bids. All contracts and the awarding of contracts are subject to s. 66.29.

Note: The cross-reference to ch. 144 is overly inclusive. Only current subch. II of ch. 144 relates to department of natural resources (DNR) approval of sewer plans. Therefore, the cross-reference is limited to those provisions of current ch. 144 which are contained in new ch. 281.

227,246 Section 246 . 66.905 (2) (a) of the statutes is amended to read:

66.905 (2) (a) From the amounts allocated for purposes of this section under s. 20.866 (2) (to), the district shall fund a development and training program for the purpose of developing the capability of minority businesses to participate in construction and construction-related projects funded under the combined sewer overflow abatement program under s. 144.242 281.63.

227,247 Section 247 . 66.905 (2) (b) of the statutes is amended to read:

66.905 (2) (b) From the amounts allocated for purposes of this section under s. 20.866 (2) (tc), the district shall fund a development and training program for the purpose of developing the capability of minority businesses to participate in construction and construction-related projects funded under the clean water fund program under ss. 144.241 281.58 and 144.2415 281.59.

227,248 Section 248 . 66.912 (5) of the statutes is amended to read:

66.912 (5) Review by public service commission. Except as provided under s. 66.899 (2), upon complaint to the public service commission by any user that charges, rules and practices under this section are unreasonable or unjustly discriminatory, according to the standards and criteria which the commission is required to follow under state or federal law, including, without limitation because of enumeration, this section, 33 USC 1251 et. seq. and ch. 147 283, or upon complaint of a holder of a revenue bond or other evidence of debt, secured by a mortgage on the sewerage system or any part thereof or pledge of the income of sewerage service charges, that charges are inadequate, the public service commission shall investigate the complaint. If sufficient cause therefor appears, the public service commission shall set the matter for a public hearing upon 10 days' notice to the complainant and the commission. After the hearing, if the public service commission determines that the charges, rules or practices complained of are unreasonable or unjustly discriminatory, it shall determine and by order fix reasonable charges, rules and practices and shall make such other order respecting such complaint as may be just and reasonable. The proceedings under this subsection shall be governed, as far as applicable, by ss. 196.26 to 196.40. The commission may submit the factual data, reports and analyses considered by it in establishing the charges, rules or practices subject to a complaint under this subsection. The public service commission shall give due weight to such data, reports and analyses. Judicial review of the determination of the public service commission may be had by any person aggrieved in the manner prescribed under ch. 227. If any user pays a charge and the public service commission or court, on appeal from the public service commission, finds such charge, after reviewing a complaint filed under this subsection, to be excessive, the district shall refund to the user the excess plus the interest thereon computed at the rate then paid by the district for borrowing funds for a term of one year or less.

227,249 Section 249 . 66.945 (14) (c) of the statutes is amended to read:

66.945 (14) (c) Where less than one-half of the land within a county is within a region, the chairperson of the regional planning commission shall before August 1 of each year certify to the clerk of the local governmental unit involved a statement of the proportionate charges assessed to that local governmental unit. Such clerk shall extend the amount shown in such statement as a charge on the tax roll under s. 144.07 281.43 (2).

227,250 Section 250 . 67.04 (5) (b) 2. of the statutes is amended to read:

67.04 (5) (b) 2. To fund a capital cost loan under s. 144.241 281.58 or 144.2415 281.59.

227,251 Section 251 . 67.12 (1) (b) of the statutes is amended to read:

67.12 (1) (b) Any municipality may issue municipal obligations in anticipation of receiving proceeds from clean water fund loans or grants for which the municipality has received a notice of financial assistance commitment under s. 144.241 281.58 (15), from bonds or notes the municipality has authorized or has covenanted to issue under this chapter or from grants that are committed to the municipality. Any municipal obligation issued under this paragraph may be refunded one or more times. Such obligation and any refundings thereof shall be repaid within 5 years after the original date of the original obligation.

227,252 Section 252 . 67.12 (12) (a) of the statutes is amended to read:

67.12 (12) (a) Any municipality may issue promissory notes as evidence of indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not limited to paying any general and current municipal expense, and refunding any municipal obligations, including interest on them. Each note, plus interest if any, shall be repaid within 10 years after the original date of the note, except that notes issued under this section for purposes of ss. 144.241 281.58 and 144.2415 281.59, or to raise funds to pay a portion of the capital costs of a metropolitan sewerage district, shall be repaid within 20 years after the original date of the note.

227,253 Section 253 . 70.01 of the statutes is amended to read:

70.01 General property taxes; upon whom levied. Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 144.442 (9) 292.31 (8) (i), 144.76 (13) or 144.77 292.41 (6) (d) or 292.81, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to “this chapter" do not include ss. 70.37 to 70.395.

227,254 Section 254 . 70.11 (21) (a) of the statutes is amended to read:

70.11 (21) (a) All property purchased or constructed as a waste treatment facility used for the treatment of industrial wastes as defined in s. 144.01 281.01 (5) or air contaminants as defined in s. 144.30 285.01 (1) but not for other wastes as defined in s. 144.01 (8) 281.01 (7) and approved by the department of revenue for the purpose of abating or eliminating pollution of surface waters, the air or waters of the state if that property is not used to grow agricultural products for sale. For the purposes of this subsection “industrial waste" also includes wood chips, sawdust and other wood residue from the paper and wood products manufacturing process that can be used as fuel and would otherwise be considered superfluous, discarded or fugitive material. The department of natural resources and department of health and family services shall make recommendations upon request to the department of revenue regarding such property. All property purchased or upon which construction began prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.

227,255 Section 255 . 70.32 (1m) of the statutes is amended to read:

70.32 (1m) In addition to the factors set out in sub. (1), the assessor shall consider the impairment of the value of the property because of the presence of a solid or hazardous waste disposal facility or because of environmental pollution, as defined in s. 144.01 (3) 299.01 (4).

227,256 Section 256 . 70.375 (1) (as) and (bm) of the statutes are amended to read:

70.375 (1) (as) “Mine" means an excavation in or at the earth's surface made to extract metalliferous minerals for which a permit has been issued under s. 144.85 293.49.

(bm) “Mining-related purposes" means activities which are directly in response to the application for a mining permit under s. 144.85 293.37; directly in response to construction, operation, curtailment of operation or cessation of operation of a metalliferous mine site; or directly in response to conditions at a metalliferous mine site which is not in operation. “Mining-related purposes" also includes activities which anticipate the economic and social consequences of the cessation of mining. “Mining-related purposes" also includes the purposes under s. 70.395 (2) (g).

227,257 Section 257 . 70.375 (4) (h) of the statutes is amended to read:

70.375 (4) (h) The cost of premiums for bonds required under s. 144.86 293.51.

227,258 Section 258 . 70.375 (4) (o) of the statutes is amended to read:

70.375 (4) (o) Actual and necessary reclamation and restoration costs associated with a mine in this state, including payments for future reclamation and postmining costs which are required by law or by department of natural resources order and fees and charges under ch. 144 chs. 281, 285 or 289 to 299, except s. 281.48, not otherwise deductible under this section. Any refunds of escrowed or reserve fund payments allowed as a deduction under this paragraph shall be taxed as net proceeds at the average effective tax rate for the years the deduction was taken.

227,259 Section 259 . 70.38 (2) of the statutes is amended to read:

70.38 (2) Combined reporting. If the same person extracts metalliferous minerals from different sites in this state, the net proceeds for each site for which a permit has been issued under s. 144.85 293.49 shall be reported separately for the purposes of computing the amount of the tax under s. 70.375 (5).

227,260 Section 260 . 70.395 (2) (dc) 1. of the statutes is amended to read:

70.395 (2) (dc) 1. Each person intending to submit an application for a mining permit shall pay $50,000 to the department of revenue for deposit in the investment and local impact fund at the time that the person notifies the department of natural resources under s. 144.831 293.31 (1) of that intent.

227,261 Section 261 . 70.395 (2) (dc) 4. and (fm) of the statutes are amended to read:

70.395 (2) (dc) 4. Six months after the signing of a local agreement under s. 144.839 293.41 for the proposed mine for which the payment is made, the board shall refund any funds paid under this paragraph but not distributed under par. (fm) from the investment and local impact fund to the person making the payment under this paragraph.

(fm) The board may distribute a payment received under par. (dc) to a county, town, village, city, tribal government or local impact committee authorized under s. 144.839 293.41 (3) only for legal counsel, qualified technical experts in the areas of transportation, utilities, economic and social impacts, environmental impacts and municipal services and other reasonable and necessary expenses incurred by the recipient that directly relate to the good faith negotiation of a local agreement under s. 144.839 293.41 for the proposed mine for which the payment is made.

227,262 Section 262 . 70.395 (2) (h) 1. of the statutes is amended to read:

70.395 (2) (h) 1. Distribution shall first be made to those municipalities in which metalliferous minerals are extracted or were extracted within 3 years previous to December 31 of the current year, or in which a permit has been issued under s. 144.85 293.49 to commence mining;

227,263 Section 263 . 70.395 (2) (hg), (hr) and (hw) of the statutes are amended to read:

70.395 (2) (hg) The board shall, by rule, establish fiscal guidelines and accounting procedures for the use of payments under pars. (d), (f), (fm) and (g), sub. (3) and s. 144.855 293.65 (5).

(hr) The board shall, by rule, establish procedures to recoup payments made, and to withhold payments to be made, under pars. (d), (f), (fm) and (g), sub. (3) and s. 144.855 293.65 (5) for noncompliance with this section or rules adopted under this section.

(hw) A recipient of a discretionary payment under par. (f) or (g), sub. (3) or s. 144.855 293.65 (5) or any payment under par. (d) that is restricted to mining-related purposes who uses the payment for attorney fees may do so only for the purposes under par. (g) 6. and for processing mining-related permits or other approvals required by the municipality. The board shall recoup or withhold payments that are used or proposed to be used by the recipient for attorney fees except as authorized under this paragraph. The board may not limit the hourly rate of attorney fees for which the recipient uses the payment to a level below the hourly rate that is commonly charged for similar services.

227,264 Section 264 . 70.395 (2) (j) of the statutes is amended to read:

70.395 (2) (j) Prior to the beginning of a fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources to make payments under s. 144.441 (6) (d) 289.68 (3) for the long-term care of mining waste sites, if moneys in the waste management fund are insufficient to make complete payments during that fiscal year, but this sum may not exceed the balance in the waste management fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.

227,265 Section 265 . 70.395 (2) (k) of the statutes is amended to read:

70.395 (2) (k) Prior to the beginning of each fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources to make payments under s. 144.442 292.31 for the environmental repair of mining waste sites, if moneys in the environmental fund that are available for environmental repair are insufficient to make complete payments during that fiscal year. This sum may not exceed the balance in the environmental fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.

227,266 Section 266 . 70.995 (2) (z) of the statutes is amended to read:

70.995 (2) (z) Hazardous waste treatment facility, as defined in s. 144.61 (14) 291.01 (22), unless exempt under s. 70.11 (21).

227,267 Section 267 . 71.05 (11) (b) of the statutes is amended to read:

71.05 (11) (b) The cost of the following described property, less any federal depreciation or amortization taken, may be deducted as a subtraction modification or as subtraction modifications in the year or years in which paid or accrued, dependent on the method of accounting employed: All property purchased or constructed as a waste treatment facility utilized for the treatment of industrial wastes as defined in s. 144.01 281.01 (5), or air contaminants as defined in s. 144.30 285.01 (1) but not for other wastes as defined in s. 144.01 (8) 281.01 (7) and approved by the department of revenue under s. 70.11 (21) (a) for the purpose of abating or eliminating pollution of surface waters, the air or waters of the state. In case of such election, appropriate add modifications shall be made in subsequent years to reverse federal depreciation or amortization or to correct gain or loss on disposition. This paragraph is intended to apply only to depreciable property except that where wastes are disposed of through a lagoon process, lagooning costs and the cost of land containing such lagoons may be treated as depreciable property for purposes of this paragraph. In no event may any amount in excess of cost be deducted. Paragraph (a) applies to all property purchased prior to July 31, 1975, or purchased and constructed in fulfillment of a written construction contract or formal written bid, which contract was entered into or which bid was made prior to July 31, 1975.

227,268 Section 268 . 71.07 (2de) (a) (intro.) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:

71.07 (2de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year for which a person is certified under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after July 29, 1995, or certified under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the person may claim as a credit against taxes otherwise due under this subchapter an amount equal to 7.5% of the amount that the person expends to remove or contain environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone if the person fulfills all of the following requirements:

227,269 Section 269 . 71.28 (1de) (a) (intro.) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:

71.28 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year for which a person is certified under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after July 29, 1995, entitled under s. 560.795 (3) (a) and begins business operations in a zone under s. 560.795 after July 29, 1995, or certified under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the person may claim as a credit against taxes otherwise due under this subchapter an amount equal to 7.5% of the amount that the person expends to remove or contain environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone if the person fulfills all of the following requirements:

227,270 Section 270 . 71.47 (1de) (a) (intro.) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:

71.47 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year for which a person is certified under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after July 29, 1995, or certified under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the person may claim as a credit against taxes otherwise due under this subchapter an amount equal to 7.5% of the amount that the person expends to remove or contain environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone or to restore soil or groundwater that is affected by environmental pollution, as defined in s. 144.01 (3) 299.01 (4), in the zone if the person fulfills all of the following requirements:

227,271 Section 271 . 76.13 (2) of the statutes is amended to read:

76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane county circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims and demands whatsoever, except as provided in ss. 144.442 (9) 292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

227,272 Section 272 . 76.22 (1) of the statutes is amended to read:

76.22 (1) The taxes levied upon and extended against the property of any company defined in s. 76.02, after the same become due, with interest thereon, shall become a lien upon the property of such company within the state prior to all other liens, debts, claims or demands whatsoever, except as provided in ss. 144.442 (9) 292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the state in any state court of competent jurisdiction against such company and against the property of such company within the state. The place of the trial shall not be changed from the county in which any such action is commenced, except upon consent of parties.

227,273 Section 273 . 76.39 (5) of the statutes is amended to read:

76.39 (5) Delinquent taxes, penalties, interest and late filing fees shall be a lien upon the property of any railroad company or car line company prior to all other liens, claims and demands, except as provided in ss. 144.442 (9) 292.31 (8) (i), 144.76 (13) and 144.77 292.41 (6) (d) and 292.81, which lien may be enforced in any action in the name of the state in any court of competent jurisdiction. All provisions of law for enforcing payment of delinquent income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes based on the value of property under this chapter shall be available to collection of taxes on gross receipts in this state levied under this section.

227,274 Section 274 . 77.54 (9a) (d) of the statutes is amended to read:

77.54 (9a) (d) A sewerage commission organized under s. 144.07 281.43 (4) or a metropolitan sewerage district organized under ss. 66.20 to 66.26 or 66.88 to 66.918.

227,275 Section 275 . 84.078 (1) (bc) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:

84.078 (1) (bc) “Operator" has the meaning given in s. 144.442 (9) 292.31 (8) (a) 1.

227,276 Section 276 . 84.078 (1) (be) of the statutes, as created by 1995 Wisconsin Act 27, is amended to read:

84.078 (1) (be) “Owner" has the meaning given in s. 144.442 (9) 292.31 (8) (a) 2.