Wisconsin Legislature: 150,68

Note: A cross-reference to s. 59.69 (7) is added for convenience.

150,59 Section 59. 66.021 (11) of the statutes is renumbered 66.0217 (6), and 66.0217 (6) (title), (a) and (c) (intro.), as renumbered, are amended to read:

66.0217 (6) (title) Review Department review of annexations. (a) Annexations within populous counties. No annexation proceeding within a county having a population of 50,000 or more shall be is valid unless the person causing publishing a notice of annexation to be published under sub. (3) shall within 5 days of the publication mail (4) mails a copy of the notice, legal description and a scale map of the proposed annexation to the clerk of each municipality affected and the department of administration within 5 days of the publication. The department may within 20 days after receipt of the notice mail to the clerk of the town within which the territory lies and to the clerk of the proposed annexing village or city a notice that in its opinion the annexation is against the public interest. No later than 10 days after mailing the notice, the department shall advise the clerk of the town in which the territory is located and the clerk of the village or city to which the annexation is proposed and that advises the clerks of the reasons the annexation is against the public interest as defined in par. (c). The annexing municipality shall review the advice before final action is taken.

Note: 1. Eliminates, as redundant, reference to mailing a copy of the legal description and scale map since the description and map are a required content of the notice under renumbered sub. (4) (a) [former sub. (3) (a)].

2. Eliminates, as unnecessary, the additional 10 days currently allowed the department of administration to give its reason for determining that a proposed annexation is against the public interest after it gives notice of that determination.

(c) Definition of public interest. (intro.) For purposes of this subsection "public interest" is determined by the department of administration after consideration of the following:

150,60 Section 60. 66.021 (12) of the statutes is renumbered 66.0217 (2) and amended to read:

66.0217 (2) Unanimous Direct annexation by unanimous approval. If a petition for direct annexation signed by all of the electors residing in the territory and the owners of all of the real property in the territory is filed with the city or village clerk, and with the town clerk of the town or towns in which the territory is located, together with a scale map and a legal description of the property to be annexed, an annexation ordinance for the annexation of the territory may be enacted by a two-thirds vote of the elected members of the governing body of the city or village without compliance with the notice requirements of sub. (3) (4). In such annexations an annexation under this subsection, subject to sub. (11) (6), the person filing the petition with the city or village clerk and the town clerk shall, within 5 days of the filing, mail a copy of the scale map and a legal description of the territory to be annexed to the department of administration and the governing body shall review the advice of the department, if any, before enacting the annexation ordinance.

150,61 Section 61. 66.021 (13) of the statutes is repealed.

Note: Repeals as unnecessary a provision providing that the procedure for annexation by unanimous approval under current s. 66.021 (12) does not eliminate the required review by the department of administration of annexations in counties over 50,000 population. The subsection on annexations by unanimous approval [sub. (12)] expressly states that annexations under that provision are subject to department of administration review.

150,62 Section 62. 66.021 (15) of the statutes is renumbered 66.0221 and amended to read:

66.0221 Annexation of and creation of town islands. Upon its own motion, a city or village by a two-thirds vote of the entire membership of its governing body may enact an ordinance annexing territory which comprises a portion of a town or towns and which was completely surrounded by territory of the city or village on December 2, 1973. The ordinance shall include all surrounded town areas except those exempt by mutual agreement of all of the governing bodies involved. The annexation ordinance shall contain a legal description of the territory and the name of the town or towns from which the territory is detached. Upon enactment of the ordinance, the city or village clerk immediately shall file 6 certified copies of the ordinance in the office of the secretary of state, together with 6 copies of a scale map. The secretary of state shall forward 2 copies of the ordinance and scale map to the department of transportation, one copy to the department of natural resources, one copy to the department of revenue and one copy to the department of administration. This subsection section does not apply if the town island was created only by the annexation of a railroad right-of-way or drainage ditch. This subsection section does not apply to land owned by a town government which has existing town government buildings located thereon on the land. No town island may be annexed under this subsection section if the island consists of over 65 acres or contains over 100 residents. Section 66.0217 (11) applies to annexations under this section. After December 2, 1973, no city or village may, by annexation, create a town area which is completely surrounded by the city or village.

150,63 Section 63. 66.021 (16) of the statutes is renumbered 66.0217 (13).

150,64 Section 64. 66.0217 (1) (b) of the statutes is created to read:

66.0217 (1) (b) "Department" means the department of administration.

150,65 Section 65 . 66.0217 (4) (a) 6. of the statutes is created to read:

66.0217 (4) (a) 6. A statement that a copy of the scale map may be inspected at the office of the town clerk for the territory proposed to be annexed and the office of the city or village clerk for the city or village to which the territory is proposed to be annexed.

Note: Requires that the notice of intent to circulate an annexation petition indicate that a copy of the scale map may be inspected in the town clerk's or city or village clerk's office.

150,66 Section 66. 66.022 of the statutes is renumbered 66.0227 and amended to read:

66.0227 Detachment of territory. Subject to s. 66.023 66.0307 (7), territory may be detached from any a city or village and be attached to any a city, village or town, to which it is contiguous, in the following manner as follows:

(1) A petition signed by a majority of the owners of three-fourths of the taxable land in area within such the territory to be detached or, if there is no taxable land therein in the territory, by all owners of such land in the territory, shall be filed with the clerk of the city or village from which detachment is sought, within 120 days after the date of publication of a class 1 notice, under ch. 985, of intention to circulate a petition of detachment.

(2) An ordinance detaching such the territory may be enacted within 60 days after the filing of such the petition, by a vote of three-fourths of all the members of the governing body of the detaching city or village and its terms accepted within 60 days after such enactment, by an ordinance enacted by a vote of three-fourths of all the members of the governing body of the city, village or town to which such the territory shall be annexed is to be attached. The failure of any a governing body to adopt the ordinance as provided herein shall be deemed under this subsection is a rejection of the petition and all proceedings thereunder shall be are void.

(3) The governing body of any a city, village or town involved may, or if a petition conforming to the requirements of s. 8.40 signed by a number of qualified electors thereof equal to at least 5% of the votes cast for governor in the city, village or town at the last gubernatorial election, demanding a referendum thereon, is presented to it within 30 days after the passage of either of the ordinances herein provided for under sub. (2) shall, cause the question to be submitted submit the question to the electors of the city, village or town whose electors petitioned therefor for detachment, at a referendum election called for such that purpose within 30 days after the filing of such the petition, or after the enactment of either ordinance. Whenever If a number of electors cannot be determined on the basis of reported election statistics, the number shall be determined in accordance with s. 60.74 (6). The governing body of the municipality shall appoint 3 election inspectors who shall be are resident electors to supervise the referendum. The ballots shall contain the words "For Detachment" and "Against Detachment". The inspectors shall certify the results of the election by their attached affidavits annexed thereto and file a copy with the clerk of each town, village or city involved, and none of the ordinances so provided for shall may take effect nor be in force unless a majority of the electors shall approve the same question. The referendum election shall be conducted in accordance with chs. 6 and 7 insofar as to the extent applicable.

(4) Whenever any If an area which has been subject to a city or village zoning ordinance is detached from one municipality and attached to another in accordance with under this section, the regulations imposed by such the zoning ordinance shall continue in effect and shall be enforced by the attaching city, village or town until changed by official action of the governing body of such the municipality, except that if the detachment or attachment is contested in the courts, the zoning ordinance of the detaching municipality shall prevail prevails, and such the detaching city or village shall have has jurisdiction over the zoning in the area affected until ultimate determination of the court action.

(5) The ordinance, certificate and plat shall be filed and recorded in the same manner as for annexations under s. 66.021 (8) 66.0217 (9) (a). The requirements for the secretary of state shall be are the same as in s. 66.021 (8) 66.0217 (9) (b).

(6) Because the creation of congressional, legislative, supervisory and aldermanic districts of equal population is a matter of statewide concern, any detachment action that affects a tract of land that is the subject of an ordinance enacted or resolution adopted by any a city during the period from January 1, 1990, to April 1, 1991, or any later date, expressing an intent to not exercise the city's authority to annex territory before April 1, 1991, or the specified later date, taken by a municipality during the period beginning on April 1 of the year commencing after each federal decennial census of population and ending on June 30 of the year commencing after that census, is effective on July 1 of the year commencing after that census or at such a later date as may be specified in the detachment ordinance. This subsection first applies to detachments effective after March 31, 1991.

150,67 Section 67. 66.023 of the statutes is renumbered 66.0307, and 66.0307 (4) (c) and (10), as renumbered, are amended to read:

66.0307 (4) (c) Comment on plan. Any person may comment on the plan during the hearing and may submit written comments before, at or within 20 days following the hearing. All comments shall be considered by each participating municipality. Any A county zoning agency under s. 59.69 (2) or regional planning commission whose jurisdiction includes any participating municipality shall comment in writing on the plan's effect on the master plan adopted by the regional planning commission under s. 66.945 66.0309 (9), or development plan adopted by the county board or county planning agency under s. 59.69 (3), and on the delivery of municipal services, and may comment on any other aspect of the plan. Any A county in the regional planning commission's jurisdiction may submit comments on the effect of the cooperative plan on the master plan adopted under s. 66.945 66.0309 (9) and on the delivery of county services or on any other matter related to the plan.

(10) Boundary change ordinance; filing and recording requirements. A boundary change under a cooperative plan shall be accomplished by the enactment of an ordinance by the governing body designated to do so in the plan. The filing and recording requirements under s. 66.021 (8) 66.0217 (9) (a), as they apply to cities and villages under s. 66.021 (8) 66.0217 (9) (a), apply to municipalities under this subsection. The requirements for the secretary of state shall be are the same as those required in s. 66.021 (8) 66.0217 (9) (a).

150,68 Section 68. 66.024 of the statutes is renumbered 66.0219, and 66.0219 (intro.), (1) to (3), (4) (a) and (b) and (5) to (9), as renumbered, are amended to read:

66.0219 Annexation by referendum; court order initiated by city or village. (intro.) As a complete alternative to any other annexation procedure, and subject to s. 66.023 66.0307 (7), unincorporated territory which contains electors and is contiguous to a city or village may be annexed thereto in the manner hereafter provided to the city or village under this section. The definitions in s. 66.021 66.0217 (1) shall apply to this section.

(1) Procedure for annexation. (a) The governing body of the city or village to which it is proposed to annex territory shall, by resolution adopted by two-thirds of the members-elect, declare its intention to apply to the circuit court for an order for an annexation referendum, and shall publish the resolution in a newspaper having general circulation in the area proposed to be annexed, as a class 1 notice, under ch. 985, and shall cause to be made. The governing body shall prepare a scale map of such the territory to be annexed, showing it in relation to the annexing city or village. The resolution shall contain a description of the territory to be affected, sufficiently accurate to determine its location, the name of the municipalities directly affected and the name and post-office address of the municipal official causing responsible for the publication of the resolution to be published. The person who causes the resolution to be published shall serve a. A copy of the resolution together with the scale map shall be served upon the clerk of the town or towns from which the territory is to be detached within 5 days of the date of publication of the resolution. Such service Service may be either by personal service or by registered mail and if by registered mail an affidavit must shall be on file with the annexing body indicating the date said on which the resolution was mailed. The annexation shall be deemed is considered commenced upon publication of the resolution.

(b) Application to the circuit court shall be by petition subscribed by the officers designated by the governing body, and shall have attached as a part thereof: the scale map, a certified copy of the resolution of the governing body and an affidavit of the publication and filing required under par. (a). Such The petition shall be filed in the circuit court not less than 30 days but no more than 45 days after the publication of the notice of intention.

(2) Protest to court by electors; hearing. (a) If, prior to the date set for hearing upon such an application filed under sub. (1) (b), there is filed with the court a petition signed by a number of qualified electors residing in the territory equal to at least a majority of the votes cast for governor in the territory at the last gubernatorial election or the owners of more than one-half of the real property in assessed value in such the territory, protesting against the annexation of such the territory, the court shall deny the application for an annexation referendum. Whenever If a number of electors cannot be determined on the basis of reported election statistics, the number shall be determined in accordance with s. 60.74 (6).

(b) If a petition protesting the annexation is found insufficient the court shall proceed to hear all parties interested for or against the application. The court may in its discretion adjourn such the hearing from time to time, direct a survey to be made and refer any question for examination and report thereon. Any. A town whose territory is involved in the proposed annexation shall, upon application, be a party and is entitled to be heard on any relevant matter pertaining thereto.

(3) Dismissal. If for any reason the proceedings are dismissed, the court may, in its discretion, order entry of judgment against the city or village for such disbursements or any part thereof as have been of disbursements incurred by the parties opposing the annexation.

(4) (a) If the court, after such the hearing, is satisfied as to the correctness of that the description of the territory or any survey is accurate and that the provisions of this section have been complied with, it shall make an order so declaring and shall direct a referendum election within the territory which shall be described in the order, on the question, of whether such the area should be annexed. Such The order shall direct 3 electors named therein in the order residing in the town in which the territory proposed to be annexed lies, to perform the duties of inspectors of election.

(b) The referendum election shall be held within 30 days after the entry of the order, in the territory proposed for annexation, by the electors of such that territory as provided in s. 66.021 (5) 66.0217 (7), so far as applicable. The ballots shall contain the words "For Annexation" and "Against Annexation". The certification of the election inspectors shall be filed with the clerk of the court, and the clerk of any municipality involved, but need not be filed or recorded with the register of deeds.

(5) Determination by vote. (a) If a majority of the votes cast at such the referendum election is against annexation, no other proceeding under this section affecting the same territory or part thereof, shall of the same territory may be commenced by the same municipality, until 6 months after the date of the referendum election.

(b) If a majority of the votes cast at such the referendum election is for annexation, the territory shall be annexed to the petitioning city or village upon compliance with s. 66.021 (8) 66.0217 (9).

(6) Temporary zoning of area proposed to be annexed. An interim zoning ordinance to become effective only upon approval of the annexation at the referendum election may be enacted by the governing body of the city or village. Subject to s. 59.692 (7), the ordinance may temporarily designate the classification of the annexed area for zoning purposes until the zoning ordinance is amended as prescribed in s. 62.23 (7) (d). The proposed interim zoning ordinance shall be referred to and recommended by the plan commission prior to introduction. Authority to make such a temporary classification shall is not be effective when the county zoning ordinance prevails during litigation as provided in s. 59.69 (7).

(7) Appeal. Any appeal An appeal from the order of the circuit court shall be is limited to contested issues determined by such the circuit court. Such An appeal shall not stay the conduct of the referendum election provided herein, if one is ordered, but the statement of the election results and the copies of the certificate and plat shall may not be filed with the secretary of state until the appeal has been determined.

(8) Law applicable. Section 66.021 (10) shall apply 66.0217 (11) applies to annexations under this section.

(9) Territory excepted. This section shall does not apply to any territory located in an area for which a certificate of incorporation was issued prior to before February 24, 1959, by the secretary of state, even if the incorporation of the territory is later held to be invalid by a court.

150,69 Section 69. 66.025 of the statutes is renumbered 66.0223 and amended to read:

66.0223 Annexation of owned territory owned by a city or village. In addition to other methods provided by law and subject to ss. 59.692 (7) and 66.023 66.0307 (7), territory owned by and lying near but not necessarily contiguous to a village or city may be annexed to a village or city by ordinance enacted by the board of trustees of the village or the common council of the city, provided that in the case of noncontiguous territory the use of the territory by the city or village is not contrary to any town or county zoning regulation. The ordinance shall contain the exact description of the territory annexed and the names of the towns from which detached, and shall operate to attach attaches the territory to the village or city upon the filing of 6 7 certified copies thereof of the ordinance in the office of the secretary of state, together with 6 7 copies of a plat showing the boundaries of the territory attached. Two copies of the ordinance and plat shall be forwarded by the secretary of state to the department of transportation, one copy to the department of administration, one copy to the department of natural resources, one copy to the department of revenue and one copy to the department of public instruction. Within 10 days of filing the certified copies, a copy of the ordinance and plat shall be mailed or delivered to the clerk of the county in which the annexed territory is located. Section 66.0217 (11) applies to annexations under this section.

Note: 1. Requires that a copy of the annexation ordinance and the plat showing the boundaries of the attached territory be mailed or delivered to the department of administration and to the county clerk.

2. Provides, for consistency, that the 90-day statute of limitations that applies to challenges to annexations generally (see current ss. 66.021 (10), 66.024 (7) and 893.73 (2) (b)) applies to annexations of owned territory. The 90-day statute of limitations has been held not to apply to this section. [Kaiser v. City of Madison, 99 Wis. 2d 341, 299 NW2d 257 (Ct. App. 1980).]

150,70 Section 70. 66.026 of the statutes is renumbered 66.0231 and amended to read:

66.0231 Notice of certain litigation affecting municipal status or boundaries. Whenever any proceedings If a proceeding under ss. 61.187, 61.189, 61.74, 62.075, 66.012, 66.013 to 66.019, 66.021, 66.022, 66.023, 66.025 66.0201 to 66.0213, 66.0215, 66.0217, 66.0221, 66.0223, 66.0227 or 66.0307 or other sections relating to an incorporation, annexation, consolidation, dissolution or detachment of territory of a city or village are is contested by instigation of legal proceedings, the clerk of the city or village involved in the proceedings shall file with the secretary of state 4 copies of a notice of the commencement of the action. The clerk shall also file with the secretary of state 4 copies of any judgments rendered or appeals taken in such cases. The notices or copies of judgments that are required under this section may also be filed by an officer or attorney of any party of interest. The secretary of state shall forward to the department of transportation 2 copies and to the department of revenue and the department of administration one copy each of any notice of action or judgment filed with the secretary of state under this section.

150,71 Section 71. 66.027 of the statutes is renumbered 66.0225 and amended to read:

66.0225 Municipal boundaries, fixed by judgment. Any 2 municipalities whose boundaries are immediately adjacent at any point and who are parties to any an action, proceeding or appeal in court for the purpose of testing the validity or invalidity of any an annexation, incorporation, consolidation or detachment, may enter into a written stipulation, compromising and settling any such the litigation and determining the common boundary line between the municipalities. The court having jurisdiction of the litigation, whether it is a the circuit court, the court of appeals or the supreme court, may enter a final judgment incorporating the provisions of the stipulation and fixing the common boundary line between the municipalities involved. Any A stipulation changing boundaries of municipalities shall be approved by the governing bodies of the detaching and annexing municipalities and s. 66.021 (8) and (10) 66.0217 (9) and (11) shall apply. Any A change of civil municipal boundaries under this section is subject to a referendum of the electors residing within the territory annexed or detached, if within 30 days after the publication of the stipulation to change boundaries in a newspaper of general circulation in the area proposed to be annexed or detached, a petition for a referendum conforming to the requirements of s. 8.40 signed by at least 20% of the electors of the area to be annexed or detached, is filed with the clerk of the municipality from which the area is proposed to be detached. The referendum shall be conducted as are annexation referenda. If the referendum election is opposed to detachment from the municipality, all proceedings under this section are void. For the purposes of In this section, "municipalities" includes means cities, villages and towns.

150,72 Section 72. 66.028 of the statutes is renumbered 66.0305, and 66.0305 (4) (b), as renumbered, is amended to read:

66.0305 (4) (b) An agreement entered into under sub. (2) may address any other appropriate matters, including any agreements with respect to services or agreements with respect to municipal boundaries under s. 66.023 or 66.027 66.0225 or 66.0307.

150,73 Section 73. 66.029 of the statutes is renumbered 66.0233 and amended to read:

66.0233 Town boundaries, participation in actions to test alterations of town boundaries. In proceedings whereby a proceeding in which territory is may be attached to or detached from any a town, the town is an interested party, and the town board may institute, maintain or defend an action brought to test the validity of such the proceedings, and may intervene or be impleaded in any such the action.

150,74 Section 74. 66.0295 of the statutes, as created by 1999 Wisconsin Act 9, is renumbered 66.1001, and 66.1001 (1) (a) 3., (2) (g) and (3) (a) to (f) and (o), as renumbered, are amended to read:

66.1001 (1) (a) 3. For a regional planning commission, a master plan that is adopted or amended under s. 66.945 66.0309 (8), (9) or (10).

(2) (g) Intergovernmental cooperation element. A compilation of objectives, policies, goals, maps and programs for joint planning and decision making with other jurisdictions, including school districts and adjacent local governmental units, for siting and building public facilities and sharing public services. The element shall analyze the relationship of the local governmental unit to school districts and adjacent local governmental units, and to the region, the state and other governmental units. The element shall incorporate any plans or agreements to which the local governmental unit is a party under s. 66.023, 66.30 or 66.945 66.0301, 66.0307 or 66.0309. The element shall identify existing or potential conflicts between the local governmental unit and other governmental units that are specified in this paragraph and describe processes to resolve such conflicts.

(3) (a) Municipal incorporation procedures under s. 66.012, 66.013 or 66.014 66.0201, 66.0203 or 66.0215.

(b) Annexation procedures under s. 66.021, 66.024 or 66.025 66.0217, 66.0219 or 66.0223.

(d) Consolidation of territory under s. 66.02 66.0229.

(e) Detachment of territory under s. 66.022 66.0227.

(f) Municipal boundary agreements fixed by judgment under s. 66.027 66.0225.

(o) Impact fee ordinances that are enacted or amended under s. 66.55 66.0617.

150,75 Section 75. 66.03 of the statutes is renumbered 66.0235, and 66.0235 (1), (2), (2c) (a) 2., (2m) to (10), (11) (a) 4. and (b) and (13) (a) 1. and (aa) to (c), as renumbered, are amended to read:

66.0235 (1) Definition. In this section, "municipality local governmental unit" includes means town sanitary districts, school districts, technical college districts, towns, villages and cities.

(2) Basis. (a) Except as otherwise provided in this section or in s. 60.79 (2) (c) when territory is transferred, in any manner provided by law, from one municipality local governmental unit to another, there shall be assigned to such other municipality the latter local governmental unit such proportion of the assets and liabilities of the first municipality local governmental unit as the assessed valuation of all taxable property in the territory transferred bears to the assessed valuation of all the taxable property of the entire municipality local governmental unit from which said the territory is taken according to the last assessment roll of such municipality the local governmental unit. The clerk of any municipality a local governmental unit to which territory is transferred as aforesaid, within 30 days of the effective date of such the transfer, shall certify to the clerk of the municipality local governmental unit from which such territory was transferred and to the clerk of the school district in which such the territory is located a metes and bounds description of the land area involved and upon. Upon receipt of such the description the clerk of the municipality local governmental unit from which such the territory was transferred shall certify to the department of revenue and to the clerk of the school district in which such the territory is located the latest assessed value of the real and personal property located within the transferred territory, and shall make such any further reports as may be needed by the department of revenue in the performance of duties required by law.

(b) When the transfer of territory from one municipality local governmental unit to another results from the incorporation of a new city or village, the proportion of the assets and liabilities assigned to such the new city or village shall be based on the average assessed valuation for the preceding 5 years of the property transferred in proportion to the average assessed valuation for the preceding 5 years of all the taxable property of the entire municipality local governmental unit from which said the territory is taken, according to the assessment rolls of such municipality the local governmental unit for said those years. In any such case the The certification by the clerk of the municipality local governmental unit from which territory was transferred because of the incorporation shall include the assessed value of the real and personal property within the territory transferred for each of the last 5 years. The preceding 5 years shall include the assessment rolls for the 5 calendar years prior to the incorporation.

(2c) (a) 2. The clerk of any school district to which territory is transferred, within 30 days of the effective date of the transfer, shall certify to the clerk of the municipality local governmental unit from which the territory was transferred a metes and bounds description of the land area involved. Upon receipt of the description the clerk of the municipality local governmental unit from which the territory was transferred shall certify to the department of revenue the latest assessed value of the real and personal property located within the transferred territory, file one copy of the certification with the school district clerk and one copy with the department of public instruction and make such any further reports as are needed by the department of revenue in the performance of duties required by law.

(2m) Attachment and detachment within 5 years. Whenever If territory is attached to or consolidated with a school district, and the territory or any part thereof of the territory is detached therefrom from the district within 5 years after the attachment or consolidation, the school district to which it is transferred shall be is entitled, in the apportionment of assets and liabilities, only to the assets or liabilities or proportionate part thereof apportioned to the school district as the result of the original attachment or consolidation.

(3) Real estate. (a) The title to real estate shall may not be transferred under this section except by agreement, but the value thereof of real estate shall be included in determining the assets of the municipality local governmental unit owning the same real estate and in making the adjustment of assets and liabilities.

(b) The right to possession and control of school buildings and sites shall pass passes to the school district in which they are situated immediately upon the attachment or detachment of any school district territory becoming effective, except that in 1st class city school districts the right to possession and control of school buildings and sites shall pass passes on July 1 following the adoption of the ordinance authorized by s. 66.021 (7) 66.0217 (8). The asset value of school buildings and sites shall be the value of the use thereof of the buildings and sites, which shall be determined at the time of adjustment of assets and liabilities.

(c) When as a result of any an annexation whereby a school district is left without a school building, any moneys are received by such the school district as a result of the division of assets and liabilities required by s. 66.03 this section, which are derived from values that were capital assets, such the moneys and interest thereon on the moneys shall be held in trust by such the school district and dispensed only for procuring new capital assets or remitted to an operating district as the remainder of the suspended district becomes a part of such the operating district, and shall in no case may not be used to meet current operating expenditures. This shall include any funds in the hands of any district officers on July 1, 1953, resulting from such action previously taken under s. 66.03. The boards involved shall, as part of their duties in division of assets and liabilities in school districts, make a written report of the allocation of assets and liabilities to the state superintendent of public instruction and any local superintendent of schools whose territory is involved in the division of assets.

(4) Public utilities. Any A public utility plant, including any dam, power house, power transmission line and other structures and property operated and used in connection therewith shall belong with the plant, belongs to the municipality local governmental unit in which the major portion of the patrons of such the utility reside. The value of such the utility, unless fixed by agreement of all parties interested shall be determined and fixed by the public service commission upon notice to the municipalities local governmental units interested, in the manner provided by law. The commission shall certify the amount of the compensation to the clerks of each municipality local governmental unit interested and said that amount shall be used by the apportionment board or boards in adjusting assets and liabilities.

(5) Apportionment board. The boards or councils of the municipalities local governmental units, or committees, thereof selected for that purpose, acting together, shall constitute an apportionment board. When any municipality a local governmental unit is dissolved by reason of because all of its territory being so is transferred the board or council thereof of the local governmental unit existing at the time of such dissolution shall, for the purpose of this section, continue to exist as the governing body of such municipality the local governmental unit until there has been an apportionment of assets by agreement of the interested municipalities local governmental units or by an order of the circuit court. After an agreement for apportionment of assets has been entered into between the interested municipalities local governmental units, or an order of the circuit court becomes final, a copy of such the apportionment agreement, or of such the order, certified to by the clerks of the interested municipalities local governmental units, shall be filed with the department of revenue, the department of natural resources, the department of transportation, the state superintendent of public instruction, the department of administration, and with any other department or agency of the state from which the town may be entitled by law to receive funds or certifications or orders relating to the distribution or disbursement of funds, with the county treasurer, with the treasurer of any municipality local governmental unit, or with any other entity from which payment would have become due if such the dissolved municipality from which such territory was transferred local governmental unit had continued in existence. Subject to ss. 79.006 and 86.303 (4), thereafter payments from the shared revenue account made pursuant to ch. 79, payments of forest crop taxes under s. 77.05, of transportation aids under s. 20.395, of state aids for school purposes under ch. 121, payments for managed forest land under subch. VI of ch. 77 and all payments due from a department or agency of the state, from a county, from a municipality local governmental unit, or from any other entity from which payments would have become due if such the dissolved municipality from which such territory was transferred local governmental unit had continued in existence, shall be paid to the interested municipality local governmental unit as provided by such the agreement for apportionment of assets or by any order of apportionment by the circuit court and such the payments shall have the same force and effect as if made to the dissolved municipality from which such territory was transferred local governmental unit.

(6) Meeting. The board or council of the municipality local governmental unit to which the territory is transferred shall fix a time and place for meeting and cause give a written notice thereof of the meeting to be given the clerk of the municipality local governmental unit from which the territory is taken at least 5 days prior to the date of the meeting. The apportionment may be made only by a majority of the members from each municipality local governmental unit who attend, and in case of committees, the action must shall be affirmed by the board or council represented by the committee.

(7) Adjustment, how made. (a) The apportionment board shall determine, except for public utilities, such assets and liabilities from the best information obtainable and shall assign to the municipality local governmental unit to which the territory is transferred its proper proportion thereof of assets and liabilities by assigning the excess of liabilities over assets, or by assigning any particular asset or liability to either municipality local governmental unit, or in such other another manner as will best meet that meets the requirements of the particular case.

(b) If a proportionate share of any indebtedness existing by reason of municipal bonds or other obligations outstanding is assigned to any municipality a local governmental unit, that municipality local governmental unit shall cause to be levied and collected levy and collect upon all its taxable property, in one sum or in annual instalments, the amount necessary to pay the principal and interest thereon when due, and shall pay the amount so collected to the treasurer of the municipality local governmental unit which issued the bonds or incurred the obligations. The treasurer shall apply the moneys so received strictly to the payment of such the principal and interest.

(c) If the asset apportioned consists of an aid or tax to be distributed in the future according to population, the apportionment board shall certify to the officer, agency or department responsible for making the distribution each municipality's local governmental unit's proportionate share of such the asset as determined in accordance with sub. (2). The officer, agency or department shall thereafter distribute such the aid or tax directly to the several municipalities local governmental units according to such the certification until the next federal census.

(8) Appeal to court. In case If the apportionment board is unable to agree, the circuit court of the county in which either municipality local governmental unit is situated, may, upon the petition of either municipality local governmental unit, make the adjustment of assets and liabilities pursuant to under this section, including review of any alternative method provided for in sub. (2c) (b) and the correctness of the findings thereunder made under sub. (2c) (b).

(9) Transcript of records. When If territory shall be is detached from a municipality by creation of a new municipality or otherwise local governmental unit, the proper officer of the municipality local governmental unit from which the territory was detached shall furnish, upon demand by the proper officer of the municipality local governmental unit created from the detached territory or to which it is annexed, an authenticated transcript of all public records in that officer's office pertaining to the detached territory. The municipality local governmental unit receiving the transcript shall pay therefor for the transcript.

(10) State trust fund loans. When territory transferred in any manner provided by law from one municipality local governmental unit to another is liable for state trust fund loans secured under subch. II of ch. 24, the clerk of the municipality local governmental unit to which territory is transferred shall within 30 days of the effective date of such the transfer certify a metes and bounds description of the transferred area to the clerk of the municipality local governmental unit from which the land was transferred. Thereupon, the The clerk of the municipality local governmental unit from which such territory was transferred shall then certify to the board of commissioners of public lands: (a) the effective date of such the transfer of territory; (b), the last preceding assessed valuation of the territory liable for state trust fund loans prior to before transfer of a part of such the territory; (c) and the assessed valuation of the territory so transferred. Thereafter, the The board shall in making its annual certifications of the amounts due on account of state trust fund loans distribute annual charges for interest and principal on any such outstanding loans covered by this subsection in the proportion that the assessed valuation of the territory so transferred shall bear bears to the assessed valuation of the area liable for state trust fund loans as constituted immediately before the transfer of territory, provided, however, that any. A transfer of territory effective subsequent to January 1 of any year shall may not be considered until the succeeding year.

(11) (a) 4. The name of the school district to which the transfer was made immediately after the effective date of such the transfer.

(b) Thereafter, in In making their the annual certifications of the amounts due on account of state trust fund loans the board of commissioners of public lands shall use the new name of the school district, provided that any. A transfer of territory effective subsequent to January 1 of any year shall may not be considered by it until the succeeding year.

(13) (a) 1. Subject to subd. 2., if any territory is annexed, detached or incorporated in any year, general property taxes levied against the territory shall be collected by the treasurer of the municipality local governmental unit in which the territory was located on January 1 of such year, and all moneys collected from the tax levied for local municipal purposes shall be allocated to each of the municipalities local governmental units on the basis of the portion of the calendar year the territory was located in each of the municipalities local governmental units, and paid accordingly.

(aa) Apportionment when town is nonexistent. If the town in which territory was located on January 1 is nonexistent when the city or village determines its budget, any taxes certified to the town or required by law to be levied against such the territory shall be included in the budget of the city or village and levied against such the territory, together with the city or village tax for local municipal purposes.

(b) Special taxes and assessments. Whenever If territory is transferred from one municipality local governmental unit to another by annexation, detachment, consolidation or incorporation, or returns to its former status by reason of court determination, any special tax or assessment outstanding against any property in the territory shall be collected by the treasurer of the municipality wherein local governmental unit in which the property is located, according to the terms of the ordinance or resolution levying such the tax or assessment. Such The special tax or assessment, when collected, shall be paid to the treasurer of the municipality local governmental unit which levied the special tax or assessment, or if the municipality local governmental unit is nonexistent, the collecting treasurer shall apply the collected funds to any obligation for which purpose the tax or assessment was levied and which remains outstanding; provided that if . If no such obligation is outstanding, the collected funds shall be paid into the school fund of the school district in which the territory is located.