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:
137.01 (9) (e) For taking the acknowledgment of deeds, and for other services authorized by law, the same fees as are allowed to other officers for similar services, but the fee per document shall not exceed 50 cents
$5.
20,1896s
Section 1896s. 138.052 (13) of the statutes is created to read:
138.052 (13) (a) In this subsection:
1. "Financial institution" means a bank, credit union, savings bank, savings and loan association, mortgage banker, or any other lender that receives an application for, services, or enforces the terms of a loan.
2. "Local governmental unit" means a city, village, town, or county, or any other local governmental unit, as defined in s. 66.0131 (1) (a), but does not include a 1st class city.
(b) A local governmental unit may not enact an ordinance or adopt a resolution that does any of the following:
1. Imposes any fee or tax on any financial institution in connection with servicing, or enforcing the terms of, a loan.
2. Delays any financial institution in enforcing the terms of a loan.
3. Affects any financial institution's servicing, or enforcement of the terms of, a loan.
4. Regulates any financial institution with respect to the lending practices or financial services of the financial institution as it relates to loans.
(c) If a local governmental unit has in effect on the effective date of this paragraph .... [LRB inserts date], an ordinance or resolution that is inconsistent with par. (b), the ordinance or resolution does not apply and may not be enforced.
(d) Except in a 1st class city, the servicing of loans and enforcement of loan terms are matters of statewide concern for which uniformity in regulation is necessary and are subject only to applicable state and federal laws and not to local regulation.
20,1896w
Section 1896w. 139.25 (1) of the statutes is amended to read:
139.25 (1) Interest and penalties. Unpaid taxes bear interest at the rate of 12% per year from the due date of the return until paid or deposited with the department, and all refunded taxes bear interest at the rate of 9%
3 percent per year from the due date of the return to the date on which the refund is certified on the refund rolls.
20,1897
Section
1897. 139.30 (7) of the statutes is amended to read:
139.30 (7) "Manufacturer" means any person who manufactures cigarettes for the purpose of sale, including the authorized agent of a person who manufactures cigarettes for the purpose of sale. "Manufacturer" includes a person who owns an automated roll-your-own machine that is used to make cigarettes, but does not include an individual who owns a roll-your-own machine and uses the machine in his or her home solely to make cigarettes for his or her personal use or for the use of other individuals who live in his or her home.
20,1897h
Section 1897h. 139.44 (9) of the statutes is amended to read:
139.44 (9) Unpaid taxes bear interest at the rate of 12% per year from the due date of the return until paid or deposited with the department, and all refunded taxes bear interest at the rate of 9% 3 percent per year from the due date of the return to the date on which the refund is certified on the refund rolls.
20,1897j
Section 1897j. 139.94 of the statutes is amended to read:
139.94 Refunds. If the department is determined to have collected more taxes than are owed, the department shall refund the excess and interest at the rate of 0.75% 0.25 percent per month or part of a month when that determination is final. If the department has sold property to obtain taxes, penalties and interest assessed under this subchapter and those taxes, penalties and interest are found not to be due, the department shall give the former owner the proceeds of the sale when that determination is final.
20,1898
Section
1898. 146.45 of the statutes is repealed.
20,1899
Section
1899. 146.63 of the statutes is created to read:
146.63 Grants to establish graduate medical training programs. (1) Definition. In this section, "rural hospital" means a hospital, as defined under s. 50.33 (2), that is not located in a 1st class city.
(2) Departmental duties. (a) Subject to subs. (4) and (5), the department shall distribute grants from the appropriation under s. 20.435 (1) (fj) to assist rural hospitals and groups of rural hospitals in procuring infrastructure and increasing case volume to the extent necessary to develop accredited graduate medical training programs. The department shall distribute the grants under this paragraph to rural hospitals and groups of rural hospitals that apply to receive a grant under sub. (3) and that satisfy the criteria established by the department under par. (b) and the eligibility requirement under sub. (6).
(b) The department shall establish criteria for approving and distributing grants under par. (a) and criteria for approving plans under sub. (3).
(3) Grant application. A rural hospital or group of rural hospitals may apply, in the form and manner determined by the department, to receive a grant under sub. (2) (a). The rural hospital or group of rural hospitals shall include in the application a plan to use the funds to procure infrastructure or increase case volume to the extent necessary to develop an accredited graduate medical training program at the rural hospital or group of rural hospitals and a plan to satisfy the matching requirement under sub. (4).
(4) Matching funds. The department may not distribute a grant under sub. (2) (a) unless the rural hospital or group of rural hospitals offers to provide matching funds in an amount determined by the department.
(5) Term of grants. The department may not distribute a grant under sub. (2) (a) to a rural hospital or group of rural hospitals for a term that is more than 3 years.
(6) Eligibility. A rural hospital or group of rural hospitals may only receive a grant under sub. (3) if the plan to use the funds involves developing an accredited graduate medical training program in any of the following specialties:
(a) Family medicine.
(b) Pediatrics.
(c) Psychiatry.
(d) General surgery.
(e) Internal medicine.
20,1900
Section
1900. 146.64 of the statutes is created to read:
146.64 Grants to support graduate medical training programs. (1) Definition. In this section, "hospital" has the meaning given under s. 50.33 (2).
