1997 Wisconsin Act 27

b. Whether the economic benefits of the remediated property, as measured by increased employment, business and personal income and property value, are insufficient to compensate for the cost of the improvements.

c. Whether the benefits of the proposal outweigh the anticipated environmental remediation tax increments to be paid by the owners of property in the overlying taxing districts.

2. The board shall issue a written explanation describing why any proposal it rejects fails to meet one or more of the criteria specified in subd. 1.

(d) If a joint review board convened by a city or village under s. 66.46 (4m) is in existence when a city or village seeks to act under this section, the city or village may require the joint review board convened under s. 66.46 (4m) to exercise the functions of a joint review board that could be convened under this subsection.

(4) Certification. Upon written application to the department of revenue by the clerk of a political subdivision on or before April 1 of the year following the year in which the certification described in par. (a) is received from the department of natural resources, the department of revenue shall certify to the clerk of the political subdivision the environmental remediation tax incremental base of a parcel of real property if all of the following apply:

(a) The political subdivision submits a statement that it has incurred eligible costs with respect to the parcel of property and the statement details the purpose and amount of the expenditures and includes a dated certificate issued by the department of natural resources that certifies that environmental pollution on the parcel of property has been remediated in accordance with rules promulgated by the department of natural resources.

(b) The political subdivision submits a statement that all taxing jurisdictions with the authority to levy general property taxes on the parcel of property have been notified that the political subdivision intends to recover the costs of remediating environmental pollution on the property and have been provided a statement of the estimated costs to be recovered.

(c) The political subdivision submits a statement, signed by its chief executive officer, that the political subdivision has attempted to recover the cost of remediating environmental pollution on the property from responsible parties.

(d) The political subdivision completes and submits all forms required by the department that relate to the determination of the environmental remediation tax incremental base.

(5) Designation on assessment and tax rolls. The assessor of a taxation district shall identify on the assessment roll returned and examined under s. 70.45 those parcels of property that have been certified under sub. (4) during the period of certification. The clerk of a taxation district shall make a similar notation on the tax roll under s. 70.65.

(6) Notice to taxing jurisdictions. During the period of certification, the department shall annually give notice to the designated finance officer of all taxing jurisdictions having the power to levy general taxes on property that is certified under sub. (4) of the equalized value of that property and the environmental remediation tax incremental base of that property. The notice shall explain that the environmental remediation tax increment shall be paid to the political subdivision as provided under sub. (8) from the taxes collected.

(7) Environmental remediation tax increments authorized. (a) Subject to pars. (b) and (c), the department shall annually authorize the positive environmental remediation tax increment with respect to a parcel of property during the period of certification to the political subdivision that incurred the costs to remediate environmental pollution on the property, except that an authorization granted under this paragraph does not apply after the department receives the notice described under sub. (10) (b).

(b) The department may authorize a positive environmental remediation tax increment under par. (a) only if the political subdivision submits to the department all information required by the department on or before the 2nd Monday in June of the year to which the authorization relates.

(c) If the department receives the notice described under sub. (10) (b) during the period from January 1 to May 15, the effective date of the notice is the date on which the notice is received. If the department receives the notice described under sub. (10) (b) during the period from May 16 to December 31, the effective date of the notice is the first January 1 after the date on which the notice is received.

(8) Settlement for environmental remediation tax increments. Every officer charged by law to collect and settle general property taxes shall, on the settlement dates provided by law, pay to the treasurer of a political subdivision from all general property taxes collected by the officer the proportion of the environmental remediation tax increment due the political subdivision that the general property taxes collected bears to the total general property taxes levied, exclusive of levies for state trust fund loans, state taxes and state special charges.

(9) Separate accounting required. An environmental remediation tax increment received with respect to a parcel of land that is subject to this section shall be deposited in a separate fund by the treasurer of the political subdivision. No money may be paid out of the fund except to pay eligible costs for a parcel of land, to reimburse the political subdivision for such costs or to satisfy claims of holders of bonds or notes issued to pay eligible costs. If an environmental remediation tax increment that has been collected with respect to a parcel of land remains in the fund after the period of certification has expired, it shall be paid to the treasurers of the taxing jurisdictions in which the parcel is located in proporation to the relative share of those taxing jurisdictions in the most recent levy of general property taxes on the parcel.

(10) Reporting requirements. A political subdivision that uses an environmental remediation tax increment to pay eligible costs of remediating environmental pollution under this section shall do all of the following:

(a) Prepare and make available to the public updated annual reports describing the status of all projects to remediate environmental pollution funded under this section, including revenues and expenditures. A copy of the report shall be sent to all taxing jurisdictions with authority to levy general property taxes on the parcel of property by May 1 annually.

(b) Notify the department within 10 days after the period of certification for a parcel of property has expired.

27,2217 Section 2217 . 66.521 (9) of the statutes is amended to read:

66.521 (9) Payment of taxes. When any industrial project acquired by a municipality under this section is used by a private person as a lessee, sublessee or in any capacity other than owner, that person shall be subject to taxation in the same amount and to the same extent as though that person were the owner of the property. Taxes shall be assessed to such private person using the real property and collected in the same manner as taxes assessed to owners of real property. When due, the taxes shall constitute a debt due from such private person to the taxing unit and shall be recoverable as provided by law, and such unpaid taxes shall become a lien against the property with respect to which they were assessed, superior to all other liens, except a lien under s. 292.31 (8) (i), 292.41 (6) (d) or 292.81, and shall be placed on their tax roll when there has been a conveyance of the property in the same manner as are other taxes assessed against real property.

27,2217f Section 2217f. 66.55 (1) (f) of the statutes is amended to read:

66.55 (1) (f) “Public facilities" means highways, as defined in s. 340.01 (22), and other transportation facilities, traffic control devices, facilities for collecting and treating sewage, facilities for collecting and treating storm and surface waters, facilities for pumping, storing and distributing water, parks, playgrounds and other recreational facilities, solid waste and recycling facilities, fire protection facilities, law enforcement facilities, emergency medical facilities and libraries except that, with regard to counties, “public facilities" does not include highways, as defined in s. 340.01 (22), other transportation facilities or traffic control devices. “Public facilities" does not include facilities owned by a school district.

27,2217h Section 2217h. 66.55 (2) (a) of the statutes is amended to read:

66.55 (2) (a) A Subject to par. (am), a political subdivision may enact an ordinance under this section that imposes impact fees on developers to pay for the capital costs that are necessary to accommodate land development.

27,2217i Section 2217i. 66.55 (2) (am) of the statutes is created to read:

66.55 (2) (am) No county may impose an impact fee under this section to recover costs related to transportation projects.

27,2218 Section 2218 . 66.73 of the statutes is amended to read:

66.73 Citizenship day. To redirect the attention of the citizens of Wisconsin (particularly those who are about to exercise the franchise for the first time) to the fundamentals of American government and to American traditions, any county, municipal or school board may annually provide for and appropriate funds for a program of citizenship education which stresses, through free and frank discussion of a nonpolitical, nonsectarian and nonpartisan nature, the doctrine of democracy, the duties and responsibilities of elective and appointive officers, the responsibilities of voters in a republic and the organization, functions and operation of government. This program should culminate in a ceremony of induction to citizenship for those who have been enfranchised within the past year. Any county may determine to conduct such ceremony either on or within the octave of the day designated by congress or proclaimed by the president of the United States as Citizenship Day. The board may carry out this function in such manner as it determines. The secretary of state, department of education public instruction and other state officers and departments shall cooperate with the participating units of government by the dissemination of available information which will stimulate interest in the government of Wisconsin and its subdivisions.

27,2220 Section 2220 . 67.03 (1) (b) of the statutes is repealed and recreated to read:

67.03 (1) (b) For any school district which offers no less than grades 1 to 12 and which at the time of incurring such debt is eligible to receive state aid under s. 121.08, 10% of such equalized value shall be permitted. Any school district about to incur indebtedness may apply to the state superintendent of public instruction for, and the state superintendent may issue, a certificate as to the eligibility of the school district to receive state aid under s. 121.08, which certificate shall be conclusive as to such eligibility for 30 days, but not beyond the next June 30.

27,2222 Section 2222 . 69.03 (5) of the statutes is amended to read:

69.03 (5) Under this subchapter, accept for registration, assign a date of acceptance and index and preserve original certificates of birth and death, original marriage documents and original divorce reports. Notwithstanding s. 69.24 (1) (e), the state registrar may transfer the paper original of a vital record to optical disc or electronic format in accordance with s. 16.61 (5) or to microfilm reproduction in accordance with s. 16.61 (6) and destroy the paper original of any vital record that is so converted. For the purposes of this subchapter, the electronic format version or microfilm reproduction version of the paper original of a vital record that has been transferred under this subsection shall serve as the original vital record.

27,2223 Section 2223 . 69.03 (15) of the statutes is amended to read:

69.03 (15) Periodically provide to each county designee child support agency under s. 59.53 (5) a list of names and, notwithstanding s. 69.20 (2) (a), addresses of registrants who reside in that county for whom no father's name has been inserted on the registrant's birth certificate within 6 months of birth.

27,2224 Section 2224 . 69.14 (1) (cm) of the statutes is amended to read:

69.14 (1) (cm) For a birth which occurs en route to or at a hospital, the filing party shall give the mother a copy of the pamphlet under s. 69.03 (14). If the child's parents are not married at the time of the child's birth, the filing party shall give the mother a copy of the form prescribed by the state registrar under s. 69.15 (3) (b) 3. If the mother provides a completed form to the filing party while she is a patient in the hospital and within 5 days after the birth, the filing party shall send the form directly to the state registrar. From the appropriation under s. 20.445 (3) (mc), the department of workforce development shall pay the filing party a financial incentive for correctly filing a form within 60 days after the child's birth.

27,2225 Section 2225 . 69.15 (3) (b) 3. of the statutes, as affected by 1997 Wisconsin Act 3, is amended to read:

69.15 (3) (b) 3. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity on a form prescribed by the state registrar and signed by both parents, along with the fee under s. 69.22, the state registrar shall insert the name of the father under subd. 1. The state registrar shall mark the certificate to show that the form is on file. The form shall be available to the department of workforce development or its designee a county child support agency under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any other person with a direct and tangible interest in the record. The state registrar shall include on the form for the acknowledgment a notice of the information in ss. 767.458 (1) (a) to (e) and 767.62.

27,2227r Section 2227r. 69.186 (1) (hm) of the statutes is created to read:

69.186 (1) (hm) Whether the abortion was a chemically induced abortion, a surgical abortion or a surgical abortion following a failed or incomplete chemical abortion.

27,2230 Section 2230 . 69.20 (3) (b) 4. of the statutes is amended to read:

69.20 (3) (b) 4. The information is from a birth certificate which indicates that the registrant has a congenital disability and is submitted to the department of education public instruction.

27,2230m Section 2230m. 69.30 (1) (d) of the statutes is created to read:

69.30 (1) (d) “Wisconsin works agency" has the meaning given in s. 49.001 (9).

27,2230p Section 2230p. 69.30 (2) of the statutes is amended to read:

69.30 (2) A financial institution, state agency, county department, Wisconsin works agency or service office or an employe of a financial institution, state agency, county department, Wisconsin works agency or service office is not subject to s. 69.24 (1) (a) for copying a certified copy of a vital record for use by the financial institution, state agency, county department, Wisconsin works agency or service office, including use under s. 45.36 (4m), if the copy is marked “FOR ADMINISTRATIVE USE".

27,2233 Section 2233 . 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. 292.31 (8) (i), 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.

27,2233d Section 2233d. 70.11 (2m) of the statutes is created to read:

70.11 (2m) Property leased or subleased to school districts. All of the property that is owned or leased by a corporation, organization or association that is exempt from federal income taxation under section 501 (c) (3) of the Internal Revenue Code if all of that property is leased or subleased to a school district for no or nominal consideration for use by an educational institution that offers regular courses for 6 months in a year.

27,2233t Section 2233t. 70.11 (12) (title) and (a) of the statutes are amended to read:

70.11 (12) (title) Scouts and boys' clubs of America Certain charitable organizations . (a) Property owned by units which are organized in this state of the following organizations: the Salvation Army, the Boy Scouts of America, the Boys' Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.

27,2234b Section 2234b. 70.113 (1) of the statutes is renumbered 70.113 (1) (intro.) and amended to read:

70.113 (1) (intro.) As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or town treasurer the sum of 80 cents per acre as a grant out of the appropriation made by s. 20.370 (5) (da) and (dq) on all of the following amounts from the following appropriations for each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or 29.571 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources. :

27,2234c Section 2234c. 70.113 (1) (a) and (b) of the statutes are created to read:

70.113 (1) (a) Eighty cents, to be paid from the appropriation under s. 20.370 (5) (da) or (dq).

(b) Eight cents, to be paid from the appropriation under s. 20.370 (5) (dq).

27,2234m Section 2234m. 70.119 (3) (d) of the statutes is amended to read:

70.119 (3) (d) “Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1) and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38). “Municipal services" includes garbage and trash disposal and collection services not paid for under sub. (1) provided to state facilities and the facilities of the University of Wisconsin Hospitals and Clinics Authority, if the municipality provides the same services to all commercial properties in the municipality.

27,2235 Section 2235 . 70.27 (5) of the statutes is amended to read:

70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication to public or private use, according to the records of the register of deeds, and whatever evidence that may be available to show the intent of the buyer and seller, in the chronological order of their conveyance or dedication, and set temporary monuments to show the results of such survey which shall be made permanent upon recording of the plat as provided for in this section. The map shall be at a scale of not more than 100 feet per inch, unless waived in writing by the department of commerce administration under s. 236.20 (2) (L). The owners of record of lands in the plat shall be notified by certified letter mailed to their last-known address, in order that they shall have opportunity to examine the map, view the temporary monuments, and make known any disagreement with the boundaries as shown by the temporary monuments. It is the duty of the surveyor making the plat to reconcile any discrepancies that may be revealed, so that the plat as certified to the governing body is in conformity with the records of the register of deeds as nearly as is practicable. When boundary lines between adjacent parcels, as evidenced on the ground, are mutually agreed to in writing by the owners of record, such lines shall be the true boundaries for all purposes thereafter, even though they may vary from the metes and bounds descriptions previously of record. Such written agreements shall be recorded in the office of the register of deeds. On every assessor's plat, as certified to the governing body, shall appear the volume, page and document number of the metes and bounds description of each parcel, as recorded in the office of the register of deeds, which shall be identified with the number by which such parcel is designated on the plat, except that lots which have been conveyed or otherwise acquired but upon which no deed is recorded in the office of register of deeds may be shown on an assessor's plat and when so shown shall contain a full metes and bounds description.

27,2236 Section 2236 . 70.27 (8) of the statutes is amended to read:

70.27 (8) Plat filed with governing body. Within 2 days after the assessor's plat is filed with the governing body, it shall be transmitted to the department of commerce administration by the clerk of the governing body which ordered the plat. The department of commerce administration shall review the plat within 30 days of its receipt. No such plat may be given final approval by the local governing body until the department of commerce administration has certified on the face of the original plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After the plat has been so certified the clerk shall promptly publish a class 3 notice thereof, under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the first publication. At any time within the 30-day period any person or public body having an interest in any lands affected by the plat may bring a suit to have the plat corrected. If no suit is brought within the 30-day period, the plat may be approved by the governing body, and filed for record. If a suit is brought, approval shall be withheld until the suit is decided. The plat shall then be revised in accordance with the decision if necessary, and, without rereferral to the department of commerce administration unless rereferral is ordered by the court. The plat may then be approved by the governing body and filed for record. When so filed the plat shall carry on its face the certificate of the clerk that all provisions of this section have been complied with. When recorded after approval by the governing body, the plat shall have the same effect for all purposes as if it were a land division plat made by the owners in full compliance with ch. 236. Before January 1 of each year, the register of deeds shall notify the town clerks of the recording of any assessors' plats made or amended during the preceding year, affecting lands in their towns.

27,2237 Section 2237 . 70.375 (2) (b) of the statutes is amended to read:

70.375 (2) (b) The secretary may promulgate any rules necessary to implement the tax under ss. 70.37 to 70.39 and 70.395 (1) (1e). In respect to mines not in operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and (15), 71.77, 71.78, 71.80 (6), 71.83 (1) (a) 1. and 2. and (b) 2. and (2) (a) 3. and (b) 1. and 71.85 (2) apply to the administration of this section.

27,2238 Section 2238 . 70.375 (6) of the statutes is amended to read:

70.375 (6) Indexing. For calendar year 1983 and corresponding fiscal years and thereafter, the The dollar amounts in sub. (5) and s. 70.395 (1), (1m) and (2) (d) 1m. and 5. a. and (2) (dg) shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100 and shall not be reduced below the amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt any changes in dollar amounts required under this subsection and incorporate them into the appropriate tax forms.

27,2239 Section 2239 . 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and amended to read:

70.395 (1e) Distribution. Fifteen days after the collection of the tax under ss. 70.38 to 70.39, the department of administration, upon certification of the department of revenue, shall transfer the amount collected as follows: in respect to mines not in operation on November 28, 1981, to the investment and local impact fund.

27,2240 Section 2240 . 70.395 (1) (a) 1. of the statutes is repealed.

27,2241 Section 2241 . 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and amended to read:

70.395 (1) (title) Definition. In this paragraph, except as provided in subd. 3. section, “first-dollar payment" means an amount equal to $100,000 for each county, Native American community or municipality eligible to receive a payment under sub. (2) (d) 1., 2. or 2m adjusted as provided in s. 70.375 (6).

27,2242 Section 2242 . 70.395 (1) (a) 3. of the statutes is repealed.

27,2243 Section 2243 . 70.395 (1) (b) of the statutes is repealed.

27,2244 Section 2244 . 70.395 (1) (c) of the statutes is repealed.

27,2245 Section 2245 . 70.395 (1g) of the statutes is repealed.

27,2246 Section 2246 . 70.395 (1m) of the statutes is repealed.

27,2247 Section 2247 . 70.395 (2) (d) 1. of the statutes is amended to read:

70.395 (2) (d) 1. To each county in which metalliferous minerals are extracted, the first-dollar payment under sub. (1) (a).

27,2248 Section 2248 . 70.395 (2) (d) 2. of the statutes is amended to read:

70.395 (2) (d) 2. To each city, town or village in which metalliferous minerals are extracted, the first-dollar payment under sub. (1) (a) minus any payment during that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2 contiguous municipalities and if at least 15% of the minable ore body is in each municipality, each qualifying municipality shall receive a full payment specified in this subdivision as if the ore body were located solely within that municipality. The department of revenue shall annually change the dollar amount specified in this subdivision as specified in s. 70.375 (6) except that the dollar amount may not be reduced below the dollar amount under this subdivision on November 28, 1981.

27,2249 Section 2249 . 70.395 (2) (d) 4. a. of the statutes is amended to read:

70.395 (2) (d) 4. a. To ensure an annual payment to each municipality under sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3 previous years to that municipality.

27,2250 Section 2250 . 70.395 (2) (dg) of the statutes is amended to read:

70.395 (2) (dg) Each person constructing a metalliferous mining site shall pay to the department of revenue for deposit in the investment and local impact fund, as a construction fee, an amount sufficient to make the construction period payments under par. (d) 5. in respect to that site. Any person paying a construction fee under this paragraph may credit against taxes due under s. 70.375 an amount equal to the payments that the taxpayer has made under this paragraph, provided that the credit does not reduce the taxpayer's liability under s. 70.375 below the amount needed to make the first-dollar payments as defined under sub. (1) (a) 2. under subds. 1., 2. and 2m. for that year in respect to the taxpayer's mine. Any amount not creditable because of that limitation in any year may be carried forward.

27,2251 Section 2251 . 70.395 (2) (g) (intro.) of the statutes is amended to read:

70.395 (2) (g) (intro.) The board may distribute the revenues received under subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for the following purposes, as the board determines necessary:

27,2253 Section 2253 . 71.01 (1m) of the statutes is created to read: