20,1884 Section 1884. 121.07 (7) (e) 1. of the statutes is amended to read:
121.07 (7) (e) 1. For a school district created by a consolidation under s. 117.08 or 117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under pars. (a) to (bm) shall be multiplied by 1.15 and rounded to the next lower dollar. In the 5th school year following the school year in which the consolidation took effect, the amounts under pars. (a) to (bm) shall be multiplied by 1.10 and rounded to the next lower dollar. In the 6th school year following the school year in which the consolidation took effect, the amounts under pars. (a) to (bm) shall be multiplied by 1.05 and rounded to the next lower dollar.
20,1884p Section 1884p. 121.08 (4) (a) 2. of the statutes is amended to read:
121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred.
20,1884r Section 1884r. 121.08 (4) (a) 3. of the statutes is amended to read:
121.08 (4) (a) 3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriation under s. 20.255 (2) (ac), calculated as if the reduction under par. (b) or (br) had not occurred, by the quotient under subd. 2.
20,1885g Section 1885g. 121.08 (4) (b) 1. of the statutes is amended to read:
121.08 (4) (b) 1. Multiply the amounts paid under s. 119.23 (4) and (4m) in the 2009-10 school year by 41.6 percent, and multiply the amounts paid under s. 119.23 (4) and (4m) in the 2010-11 to 2012-13 school year and in each school year thereafter years by 38.4 percent. Beginning in the 2013-14 school year, multiply the amounts paid under s. 119.23 (4) and (4m) in the current school year by a percentage determined by subtracting 3.2 percentage points from the percentage that was applied under this subdivision in the previous school year. This subdivision does not apply after the 2024-25 school year.
20,1886g Section 1886g. 121.08 (4) (br) of the statutes is repealed.
20,1887g Section 1887g. 121.08 (4) (d) of the statutes is amended to read:
121.08 (4) (d) The state superintendent shall ensure that the total amount of aid reduction under pars. (a), and (b), and (br) lapses to the general fund.
20,1888 Section 1888. 121.105 (3) of the statutes is amended to read:
121.105 (3) In the school year in which a school district consolidation takes effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the consolidated school district's state aid shall be an amount that is not less than the aggregate state aid to which the consolidating school districts were eligible in the school year prior to the school year in which the consolidation takes effect. In the 5th school year following the school year in which the consolidation took effect, the consolidated school district is entitled to a payment under this subsection in an amount that is equal to 66 percent of the payment that the consolidated school district received under this subsection in the prior school year. In the 6th school year following the school year in which the consolidation took effect, the consolidated school district is entitled to a payment under this subsection in an amount that is equal to 33 percent of the payment that the consolidated school district received in the 4th school year following the school year in which the consolidation took effect. The additional state aid shall be paid from the appropriation under s. 20.255 (2) (ac).
20,1889 Section 1889. 121.54 (2) (c) of the statutes is amended to read:
121.54 (2) (c) An annual or special meeting of a common or union high school district, or the school board of a unified school district, may elect to provide transportation for pupils who are not required to be transported under this section, including pupils attending public school under s. 118.145 (4) or 118.53. Transportation may be provided for all or some of the pupils who reside in the school district to and from the public school they are entitled to attend or the private school, within or outside the school district, within whose attendance area they reside. If transportation is provided for less than all such pupils there shall be reasonable uniformity in the minimum distance that pupils attending public and private schools will be transported. Except for elementary school districts electing to furnish transportation under par. (b) 2., this paragraph does not permit a school district operating only elementary grades to provide transportation for pupils attending private schools.
20,1891 Section 1891. 121.58 (2) (a) 4. of the statutes is amended to read:
121.58 (2) (a) 4. For each pupil so transported whose residence is more than 12 miles from the school attended, $180 per school year in the 2006-07 school year and $220 per school year in the 2012-13 school year and $275 per school year thereafter.
20,1891m Section 1891m. 121.59 of the statutes is created to read:
121.59 High cost transportation aid. (1) In this section, "transportation costs" means costs that are eligible for reimbursement under s. 121.58.
(2) Annually the department shall pay to each school district the amount determined as follows:
(a) Divide the statewide school district transportation costs in the previous school year by the statewide membership in the previous school year and multiply the quotient by 1.5.
(b) Divide the school district's transportation costs in the previous school year by the school district's membership in the previous school year.
(c) Subtract the product under par. (a) from the quotient under par. (b).
(d) If the remainder under par. (c) is a positive number, multiply it by the school district's membership.
(e) Divide the product under par. (d) for the school district by the product under par. (d) for all school districts.
(f) Multiply the quotient under par. (e) by the amount appropriated under s. 20.255 (2) (cq).
(3) Aid under this section shall be paid from the appropriation under s. 20.255 (2) (cq).
20,1892 Section 1892. 121.83 (1) (a) 2. of the statutes is amended to read:
121.83 (1) (a) 2. If the agency of service counts the pupil under s. 121.05 (1) (a) or (2), or on an alternate counting date under s. 121.05 (3) or (3m), state general aid shall be subtracted.
20,1893 Section 1893. 121.90 (1) (intro.) of the statutes is amended to read:
121.90 (1) (intro.) "Number of pupils enrolled" means the number of pupils enrolled on the 3rd Friday of September, including pupils identified in s. 121.05 (1) (a) 1. to 11. and 13. and pupils enrolled and counted on an alternate counting date under s. 121.05 (3) or (3m), and the number of pupils attending the Challenge Academy program under s. 321.03 (1) (c) in the previous spring session, except that "number of pupils enrolled" excludes the number of pupils attending public school under s. ss. 118.145 (4) and 118.53 and except as follows:
20,1893sb Section 1893sb. 121.905 (3) (c) 5. of the statutes is amended to read:
121.905 (3) (c) 5. For the limit for the 2013-14 school year and any the 2014-15 school year thereafter, make no adjustment, add $75 to the result under par. (b).
20,1893sd Section 1893sd. 121.905 (3) (c) 6. of the statutes is created to read:
121.905 (3) (c) 6. For the limit for the 2015-16 school year or any school year thereafter, make no adjustment to the result under par. (b).
20,1893sf Section 1893sf. 121.91 (2m) (hm) of the statutes is created to read:
121.91 (2m) (hm) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2013-14 school year or for the 2014-15 school year to an amount that exceeds the amount calculated as follows:
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.
2. Add $75 to the result under subd. 1.
3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current school year and the 2 preceding school years.
20,1893sh Section 1893sh. 121.91 (2m) (i) (intro.) of the statutes is amended to read:
121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2013-14 2015-16 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
20,1893sj Section 1893sj. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) to (h) (i), if a school district is created under s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under subs. (3) and (4):
20,1893sL Section 1893sL. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2011-12 school year, multiply the result under subd. 1. a. by 0.945, in calculating the limit for the 2012-13 2013-14 school year and the 2014-15 school year, add $50 $75 to the result under subd. 1. a., and in calculating the limit for the 2013-14 2015-16 school year and any school year thereafter, make no adjustment to the result under subd. 1. a.
20,1893sn Section 1893sn. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (e) to (h) (i), if territory is detached from a school district to create a new school district under s. 117.105, the revenue limit under this section of the school district from which territory is detached for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided in subs. (3) and (4):
20,1893sp Section 1893sp. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2011-12 school year, multiply the result under subd. 1. a. by 0.945, in calculating the limit for the 2012-13 2013-14 school year and the 2014-15 school year, add $50 $75 to the result under subd. 1. a., and in calculating the limit for the 2013-14 2015-16 school year and any school year thereafter, make no adjustment to the result under subd. 1. a.
20,1893st Section 1893st. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under s. 117.08 or 117.09, except as follows, in the 2011-12 school year, the consolidated school district's revenue limit shall be determined as provided under par. (g), in the 2012-13 2013-14 school year and the 2014-15 school year, the consolidated school district's revenue limit shall be determined as provided under par. (h) (hm), and in the 2013-14 2015-16 school year and in each school year thereafter, the consolidated school district's revenue limit shall be determined as provided under par. (i):
20,1893t Section 1893t. 121.91 (4) (o) 1. of the statutes is amended to read:
121.91 (4) (o) 1. If Except as provided in subd. 1m., if a school board adopts a resolution to do so, the limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount spent by the school district in that school year on a project to implement energy efficiency measures or to purchase energy efficiency products, including the payment of debt service on bonds a bond or notes note issued, or a state trust fund loan obtained, to finance the project, if the project results in the avoidance of, or reduction in, energy costs or operational costs, the project is governed by a performance contract entered into under s. 66.0133, and the bonds bond or notes note issued or state trust fund loan obtained to finance the project, if any, are is issued for periods a term not exceeding 20 years. If a school board issues bonds or notes a bond or note or obtains a state trust fund loan to finance a project described in this subdivision, a resolution adopted by a school board under this subdivision is valid for each school year in which the school board pays debt service on the bonds or notes bond, note, or state trust fund loan.
20,1893u Section 1893u. 121.91 (4) (o) 1m. of the statutes is created to read:
121.91 (4) (o) 1m. If a school district issues a bond or note or obtains a state trust fund loan to finance a project described in subd. 1., the amount of debt service included in the amount spent by the school district under subd. 1. is the amount paid in the calendar year that begins on January 1 of the school year in which the school district's revenue limit is increased under this paragraph.
20,1893v Section 1893v. 121.91 (4) (o) 3. of the statutes is created to read:
121.91 (4) (o) 3. If a school district issues a bond or note or obtains a state trust fund loan to finance a project described in subd. 1. and the school district's utility costs are measurably reduced as a result of the project, the school board shall use the savings to retire the bond, note, or state trust fund loan.
20,1893w Section 1893w. 121.91 (4) (p) of the statutes is renumbered 121.91 (4) (p) 1.
20,1893x Section 1893x. 121.91 (4) (p) 2. of the statutes is created to read:
121.91 (4) (p) 2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.
20,1893y Section 1893y. 121.91 (7) of the statutes is amended to read:
121.91 (7) Except as provided in sub. (4) (f) 2., (o), and to (q), and (8), if an excess revenue is approved under sub. (3) for a recurring purpose or allowed under sub. (4), the excess revenue shall be included in the base for determining the limit for the next school year for purposes of this section. If an excess revenue is approved under sub. (3) for a nonrecurring purpose, the excess revenue shall not be included in the base for determining the limit for the next school year for purposes of this section.
20,1893z Section 1893z. 121.92 (2) (c) of the statutes is amended to read:
121.92 (2) (c) If the amount of the deductions under pars. (a) and (b) is insufficient to cover the excess revenue, order the school board to reduce the property tax obligations of its taxpayers by an amount that represents the remainder of the excess revenue. The school district's refunds to taxpayers who have already paid their taxes shall be increased by interest at the rate of 0.5% per month. If the school board violates the order, any resident of the school district may seek injunctive relief. This paragraph does not apply to property taxes levied for the purpose of paying the principal and interest on a valid bonds bond or notes note issued or state trust fund loan obtained by the school board.
20,1894 Section 1894. 125.06 (11) of the statutes is amended to read:
125.06 (11) Auction sales. The sale by an auction house at public auction of a collection of sealed bottles of intoxicating liquor or unopened beer cans for the purpose of settling an estate or disposing of the collection or the auction sale of sealed bottles or containers of wine or of unopened bottles of intoxicating liquor or fermented malt beverages by a charitable organization, as defined in s. 440.41 202.11 (1), at an auction held to raise money for the charitable organization.
20,1894p Section 1894p. 126.44 (8) (c) 1. and 2. of the statutes are amended to read:
126.44 (8) (c) 1. The milk contractor's current ratio, excluding any assets items required to be excluded under sub. (9).
2. The milk contractor's debt to equity ratio, excluding any assets items required to be excluded under sub. (9).
20,1894q Section 1894q. 126.44 (9) (intro.) of the statutes is amended to read:
126.44 (9) Assets Items excluded. (intro.) A milk contractor may not include any of the following assets items in the calculations under sub. (8) (c), unless the department specifically approves their inclusion:
20,1894r Section 1894r. 126.44 (9) (d) of the statutes is created to read:
126.44 (9) (d) A liability and the corresponding impact to equity resulting from the recording of a loss as a component of other comprehensive income due to the recognition of the funding status of a defined benefit pension plan.
20,1894s Section 1894s. 126.44 (9) (e) of the statutes is created to read:
126.44 (9) (e) An asset and the corresponding liability that represent an amount that is collectible from and owed to the milk contractor itself, as proven by the milk contractor.
20,1895 Section 1895. 134.73 (1) (a) of the statutes is amended to read:
134.73 (1) (a) "Contribution" has the meaning given in s. 440.41 202.11 (5).
20,1896 Section 1896. 134.73 (1) (c) of the statutes is amended to read:
134.73 (1) (c) "Solicit" has the meaning given in s. 440.41 202.11 (8).
20,1896m Section 1896m. 137.01 (9) (a) of the statutes is amended to read:
137.01 (9) (a) For drawing and copy of protest of the nonpayment of a promissory note or bill of exchange, or of the nonacceptance of such bill, $1 not more than $5 in the cases where by law such protest is necessary, but in no other case.
20,1896n Section 1896n. 137.01 (9) (b) of the statutes is amended to read:
137.01 (9) (b) For drawing and copy of every other protest, 50 cents not more than $5.
20,1896o Section 1896o. 137.01 (9) (c) of the statutes is amended to read:
137.01 (9) (c) For drawing, copying and serving every notice of nonpayment of a note or bill, or nonacceptance of a bill, 50 cents not more than $5.
20,1896p Section 1896p. 137.01 (9) (d) of the statutes is amended to read:
137.01 (9) (d) For drawing any affidavit, or other paper or proceeding for which provision is not herein made, 50 cents not more than $5 for each folio, and for copying the same 12 cents per folio.
20,1896q Section 1896q. 137.01 (9) (e) of the statutes is amended to read:
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