Amendment ASA1-AB100

AB100-ASA1,916,11 66.03 (3) (c) When as a result of any annexation whereby a school district is left without a school building, any moneys are received by such school district as a result of the division of assets and liabilities required by s. 66.03, which are derived from values that were capital assets, such moneys and interest thereon shall be held in trust by such 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 operating district, and shall in no case 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 department of education state superintendent of public instruction and any local superintendent of schools whose territory is involved in the division of assets.

AB100-ASA1, s. 1713 Section 1713. 66.03 (5) of the statutes is amended to read:

AB100-ASA1,917,16 66.03 (5) Apportionment board. The boards or councils of the municipalities, or committees, thereof selected for that purpose, acting together, shall constitute an apportionment board. When any municipality is dissolved by reason of all of its territory being so transferred the board or council thereof existing at the time of such dissolution shall, for the purpose of this section, continue to exist as the governing body of such municipality until there has been an apportionment of assets by agreement of the interested municipalities or by an order of the circuit court. After an agreement for apportionment of assets has been entered into between the interested municipalities, or an order of the circuit court becomes final, a copy of such apportionment agreement, or of such order, certified to by the clerks of the interested municipalities, shall be filed with the department of revenue, the department of natural resources, the department of transportation, the department of education 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, or with any other entity from which payment would have become due if such dissolved municipality from which such territory was transferred 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, or from any other entity from which payments would have become due if such dissolved municipality from which such territory was transferred had continued in existence, shall be paid to the interested municipality as provided by such agreement for apportionment of assets or by any order of apportionment by the circuit court and such payments shall have the same force and effect as if made to the dissolved municipality from which such territory was transferred.

AB100-ASA1, s. 2198m Section 2198m. 66.04 (1) (intro.) of the statutes is amended to read:

AB100-ASA1,917,22 66.04 (1) Bonus to state institution. (intro.) No appropriation or bonus of any kind shall, except for a donation of land, may be made by any town, village, or city, nor any municipal liability created nor tax levied, as a consideration or inducement to the state to locate any public educational, charitable, reformatory, or penal institution.

AB100-ASA1, s. 2200m Section 2200m. 66.058 (3) (c) 8. of the statutes is amended to read:

AB100-ASA1,918,8 66.058 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal dwelling on a parcel of taxable property of an owner shall apply to the estimated fair market value of a mobile home that is the principal dwelling of the owner. The owner of the mobile home shall file a claim for the credit with the treasurer of the municipality in which the property is located no later than January 31. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home is the owner's principal dwelling, as defined in s. 79.10 (1) (f). The treasurer shall reduce the owner's parking permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all claims amounts for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m).

AB100-ASA1, s. 1714 Section 1714. 66.119 (1) (b) 7. c. of the statutes is amended to read:

AB100-ASA1,918,17 66.119 (1) (b) 7. c. That if the alleged violator makes a cash deposit and does not appear in court, he or she either will be deemed to have tendered a plea of no contest and submitted to a forfeiture, a penalty assessment imposed by s. 165.87, a jail assessment imposed by s. 302.46 (1), a crime laboratories and drug law enforcement assessment imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1) not to exceed the amount of the deposit or will be summoned into court to answer the complaint if the court does not accept the plea of no contest.

AB100-ASA1, s. 1715 Section 1715. 66.119 (1) (b) 7. d. of the statutes is amended to read:

AB100-ASA1,919,2 66.119 (1) (b) 7. d. That if the alleged violator does not make a cash deposit and does not appear in court at the time specified, the court may issue a summons or a warrant for the defendant's arrest or consider the nonappearance to be a plea of no contest and enter judgment under sub. (3) (d), or the municipality may commence an action against the alleged violator to collect the forfeiture, the penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1) , the crime laboratories and drug law enforcement assessment imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1).

AB100-ASA1, s. 1716 Section 1716. 66.119 (1) (c) of the statutes is amended to read:

AB100-ASA1,919,11 66.119 (1) (c) An ordinance adopted under par. (a) shall contain a schedule of cash deposits that are to be required for the various ordinance violations, and for the penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1), the crime laboratories and drug law enforcement assessment imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1), for which a citation may be issued. The ordinance shall also specify the court, clerk of court or other official to whom cash deposits are to be made and shall require that receipts be given for cash deposits.

AB100-ASA1, s. 1717 Section 1717. 66.119 (3) (a) of the statutes is amended to read:

AB100-ASA1,919,20 66.119 (3) (a) The person named as the alleged violator in a citation may appear in court at the time specified in the citation or may mail or deliver personally a cash deposit in the amount, within the time and to the court, clerk of court or other official specified in the citation. If a person makes a cash deposit, the person may nevertheless appear in court at the time specified in the citation, provided that the cash deposit may be retained for application against any forfeiture, restitution, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment or domestic abuse assessment that may be imposed.

AB100-ASA1, s. 1718 Section 1718. 66.119 (3) (b) of the statutes is amended to read:

AB100-ASA1,920,7 66.119 (3) (b) If a person appears in court in response to a citation, the citation may be used as the initial pleading, unless the court directs that a formal complaint be made, and the appearance confers personal jurisdiction over the person. The person may plead guilty, no contest or not guilty. If the person pleads guilty or no contest, the court shall accept the plea, enter a judgment of guilty and impose a forfeiture, the penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1), the crime laboratories and drug law enforcement assessment imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1). If the court finds that the violation meets the conditions in s. 800.093 (1), the court may order restitution under s. 800.093. A plea of not guilty shall put all matters in the case at issue, and the matter shall be set for trial.

AB100-ASA1, s. 1719 Section 1719. 66.119 (3) (c) of the statutes is amended to read:

AB100-ASA1,921,10 66.119 (3) (c) If the alleged violator makes a cash deposit and fails to appear in court, the citation may serve as the initial pleading and the violator shall be considered to have tendered a plea of no contest and submitted to a forfeiture, the penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1), the crime laboratories and drug law enforcement assessment imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1) not exceeding the amount of the deposit. The court may either accept the plea of no contest and enter judgment accordingly or reject the plea. If the court finds the violation meets the conditions in s. 800.093 (1), the court may summon the alleged violator into court to determine if restitution shall be ordered under s. 800.093. If the court accepts the plea of no contest, the defendant may move within 10 days after the date set for the appearance to withdraw the plea of no contest, open the judgment and enter a plea of not guilty if the defendant shows to the satisfaction of the court that the failure to appear was due to mistake, inadvertence, surprise or excusable neglect. If the plea of no contest is accepted and not subsequently changed to a plea of not guilty, no costs or fees may be taxed against the violator, but a penalty assessment, a jail assessment, a crime laboratories and drug law enforcement assessment and, if applicable, a domestic abuse assessment shall be assessed. If the court rejects the plea of no contest, an action for collection of the forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and any applicable domestic abuse assessment may be commenced. A city, village, town sanitary district or public inland lake protection and rehabilitation district may commence action under s. 66.12 (1) and a county or town may commence action under s. 778.10. The citation may be used as the complaint in the action for the collection of the forfeiture, penalty assessment, jail assessment , crime laboratories and drug law enforcement assessment and any applicable domestic abuse assessment.

AB100-ASA1, s. 1720 Section 1720. 66.119 (3) (d) of the statutes is amended to read:

AB100-ASA1,922,9 66.119 (3) (d) If the alleged violator does not make a cash deposit and fails to appear in court at the time specified in the citation, the court may issue a summons or warrant for the defendant's arrest or consider the nonappearance to be a plea of no contest and enter judgment accordingly if service was completed as provided under par. (e) or the county, town, city, village, town sanitary district or public inland lake protection and rehabilitation district may commence an action for collection of the forfeiture, penalty assessment and, jail assessment and crime laboratories and drug law enforcement assessment and any applicable domestic abuse assessment. A city, village, town sanitary district or public inland lake protection and rehabilitation district may commence action under s. 66.12 (1) and a county or town may commence action under s. 778.10. The citation may be used as the complaint in the action for the collection of the forfeiture, penalty assessment and, jail assessment and crime laboratories and drug law enforcement assessment and any applicable domestic abuse assessment. If the court considers the nonappearance to be a plea of no contest and enters judgment accordingly, the court shall promptly mail a copy or notice of the judgment to the defendant. The judgment shall allow the defendant not less than 20 days from the date of the judgment to pay any forfeiture, penalty assessment and, jail assessment and crime laboratories and drug law enforcement assessment and any applicable domestic abuse assessment imposed. If the defendant moves to open the judgment within 6 months after the court appearance date fixed in the citation, and shows to the satisfaction of the court that the failure to appear was due to mistake, inadvertence, surprise or excusable neglect, the court shall reopen the judgment, accept a not guilty plea and set a trial date.

AB100-ASA1, s. 1721 Section 1721. 66.12 (1) (b) of the statutes is amended to read:

AB100-ASA1,923,14 66.12 (1) (b) Local ordinances, except as provided in this paragraph or ss. 345.20 to 345.53, may contain a provision for stipulation of guilt or no contest of any or all violations under those ordinances, and may designate the manner in which the stipulation is to be made and fix the penalty to be paid. When a person charged with a violation for which stipulation of guilt or no contest is authorized makes a timely stipulation and pays the required penalty and pays the penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1), the crime laboratories and drug law enforcement assessment imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1) to the designated official, the person need not appear in court and no witness fees or other additional costs may be taxed unless the local ordinance so provides. A court appearance is required for a violation of a local ordinance in conformity with s. 346.63 (1). The official receiving the penalties shall remit all moneys collected to the treasurer of the city, village, town sanitary district or public inland lake protection and rehabilitation district in whose behalf the sum was paid, except that all jail assessments shall be remitted to the county treasurer, within 20 days after its receipt by him or her; and in case of any failure in the payment, the treasurer may collect the payment of the officer by action, in the name of the office, and upon the official bond of the officer, with interest at the rate of 12% per year from the time when it should have been paid. In the case of the penalty assessment imposed by s. 165.87, the crime laboratories and drug law enforcement assessment imposed by s. 165.755, the driver improvement surcharge imposed by s. 346.655 (1) and any applicable domestic abuse assessment imposed by s. 973.055 (1), the treasurer of the city, village, town sanitary district or public inland lake protection and rehabilitation district shall remit to the state treasurer the sum required by law to be paid on the actions so entered during the preceding month on or before the first day of the next succeeding month. The governing body of the city, village, town sanitary district or public inland lake protection and rehabilitation district shall by ordinance designate the official to receive the penalties and the terms under which the official shall qualify.

AB100-ASA1, s. 2210 Section 2210. 66.184 of the statutes, as affected by 1995 Wisconsin Act 289, is amended to read:

AB100-ASA1,923,22 66.184 Self-insured health plans. If a city, including a 1st class city, or a village provides health care benefits under its home rule power, or if a town provides health care benefits, to its officers and employes on a self-insured basis, the self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.745 (2), (3) and (5) (a) 2. and (b) 2., 632.747 (3), 632.87 (4) and (5), 632.895 (9) and (10) to (12), 632.896, 767.25 (4m) (d) and 767.51 (3m) (d).

AB100-ASA1, s. 1722 Section 1722. 66.30 (6) (g) of the statutes is amended to read:

AB100-ASA1,924,7 66.30 (6) (g) At least 30 days prior to entering into a contract under this subsection or a modification or extension of the contract, the school boards of the districts involved or their designated agent shall file the proposed agreement with the department of education state superintendent of public instruction to enable the department state superintendent or state superintendent's designee to assist and advise the school boards involved in regard to the applicable recognized accounting procedure for the administration of the school aid programs. The department of education state superintendent shall review the terms of the proposed contract to ensure that each participating district's interests are protected.

AB100-ASA1, s. 2213m Section 2213m. 66.307 of the statutes is created to read:

AB100-ASA1,924,9 66.307 Premier resort areas. (1) Definitions. In this section:

AB100-ASA1,924,14 (a) "Infrastructure expenses" means the costs of purchasing, constructing or improving parking lots; access ways; transportation facilities, including roads and bridges; sewer and water facilities; parks, boat ramps, beaches and other recreational facilities; fire fighting equipment; police vehicles; ambulances; and other equipment or materials dedicated to public safety or public works.

AB100-ASA1,924,15 (b) "Political subdivision" means a city, village, town or county.

AB100-ASA1,924,17 (c) "Premier resort area" means a political subdivision whose governing body enacts an ordinance or adopts a resolution under sub. (2) (a).

AB100-ASA1,924,20 (d) "Tourism-related retailers" means retailers classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget under the following industry numbers:

AB100-ASA1,924,21 1. 5331 — Variety stores.

AB100-ASA1,924,22 2. 5399 — Miscellaneous general merchandise stores.

AB100-ASA1,924,23 3. 5441 — Candy, nut and confectionary stores.

AB100-ASA1,924,24 4. 5451 — Dairy product stores.

AB100-ASA1,924,25 5. 5461 — Retail bakeries.

AB100-ASA1,925,1 6. 5541 — Gasoline service stations.

AB100-ASA1,925,2 7. 5812 — Eating places.

AB100-ASA1,925,3 8. 5813 — Drinking places.

AB100-ASA1,925,4 9. 5912 — Drug stores and proprietary stores.

AB100-ASA1,925,5 10. 5921 — Liquor stores.

AB100-ASA1,925,6 11. 5941 — Sporting goods stores and bicycle shops.

AB100-ASA1,925,7 12. 5946 — Camera and photographic supply stores.

AB100-ASA1,925,8 13. 5947 — Gift, novelty and souvenir shops.

AB100-ASA1,925,9 14. 7011 — Hotels and motels.

AB100-ASA1,925,10 15. 7032 — Sporting and recreational camps.

AB100-ASA1,925,11 16. 7033 — Recreational vehicle parks and campsites.

AB100-ASA1,925,12 17. 7948 — Racing, including track operation.

AB100-ASA1,925,13 18. 7992 — Public golf courses.

AB100-ASA1,925,14 19. 7993 — Coin-operated amusement devices.

AB100-ASA1,925,15 20. 7996 — Amusement parks.

AB100-ASA1,925,16 21. 7999 — Amusement and recreational services, not elsewhere classified.

AB100-ASA1,925,22 (2) Premier resort area creation. (a) The governing body of a political subdivision, by a two-thirds vote of the members of the governing body who are present when the vote is taken, may enact an ordinance or adopt a resolution declaring itself to be a premier resort area if at least 40% of the equalized assessed value of the taxable property within such political subdivision is used by tourism-related retailers.

AB100-ASA1,925,24 (b) A political subdivision that is a premier resort area may impose the tax under s. 77.994.

AB100-ASA1,926,4 (c) If 2 or more contiguous political subdivisions that are premier resort areas each impose the tax under s. 77.994, they may enter into a contract under s. 66.30 to cooperate in paying for infrastructure expenses, in addition to any other authority they have to act under s. 66.30.

AB100-ASA1,926,7 (d) The proceeds from a tax that is imposed under s. 77.994 and this subsection may be used only to pay for infrastructure expenses within the jurisdiction of a premier resort area.

AB100-ASA1,926,11 (3) Jurisdiction. The jurisdiction of a premier resort area is coterminous with the boundaries of a political subdivision whose governing body enacts an ordinance or adopts a resolution under sub. (2) (a) or with the boundaries of 2 or more political subdivisions that enter into a contract under sub. (2) (c).

AB100-ASA1, s. 1723 Section 1723. 66.36 (intro.) of the statutes is amended to read:

AB100-ASA1,926,17 66.36 (title) Municipal financing; clean water fund project program costs. (intro.) Subject to the terms and conditions of its financial assistance agreement, a municipality may repay financial assistance costs received from under the clean water fund program under ss. 281.58 and 281.59 by any lawful method, including any one of the following methods or any combination thereof:

AB100-ASA1, s. 2214c Section 2214c. 66.46 (3) (a) of the statutes is amended to read:

AB100-ASA1,926,20 66.46 (3) (a) Create Subject to sub. (3m), create tax incremental districts and to define the boundaries of such districts;

AB100-ASA1, s. 2214d Section 2214d. 66.46 (3m) of the statutes is created to read:

AB100-ASA1,927,2 66.46 (3m) Limits on tax incremental district boundaries. (a) Except as provided in par. (b), no city or planning commission may include within the boundary of a tax incremental district territory that has not been part of the city for at least 10 years before the date on which the city or planning commission includes the territory within the district's boundary.

AB100-ASA1,927,5 (b) Paragraph (a) does not apply if the city or planning commission receives written permission to include territory that is described under par. (a) from the town board of the town in which the territory was located before it became part of the city.

AB100-ASA1, s. 2214f Section 2214f. 66.46 (4) (h) 2. of the statutes is amended to read:

AB100-ASA1,927,15 66.46 (4) (h) 2. Not more than once during the 7 years after the tax incremental district is created, and subject to sub. (3m), the planning commission may adopt an amendment to a project plan under subd. 1. to modify the district's boundaries by adding territory to the district that is contiguous to the district and that is served by public works or improvements that were created as part of the district's project plan. Expenditures for project costs that are incurred because of an amendment to a project plan to which this subdivision applies may be made for not more than 3 years after the date on which the local legislative body adopts a resolution amending the project plan.

AB100-ASA1, s. 2214h Section 2214h. 66.46 (6) (am) 1. of the statutes is amended to read:

AB100-ASA1,927,23 66.46 (6) (am) 1. For a tax incremental district that is created after September 30, 1995, no expenditure may be made later than 7 years after the tax incremental district is created, and for a tax incremental district that is created before October 1, 1995, no expenditure may be made later than 10 years after the tax incremental district is created, except that, for a tax incremental district that is created before October 1, 1995, and which receives tax increments under par. (d), no expenditure may be made later than 12 years after the tax incremental district is created.

AB100-ASA1, s. 2214k Section 2214k. 66.46 (6) (c) of the statutes is amended to read:

AB100-ASA1,928,20 66.46 (6) (c) Except for tax increments allocated under par. (d), (dm) or (e), all tax increments received with respect to a tax incremental district shall, upon receipt by the city treasurer, be deposited into a special fund for that district. The city treasurer may deposit additional moneys into such fund pursuant to an appropriation by the common council. No moneys may be paid out of such fund except to pay project costs with respect to that district, to reimburse the city for such payments, to pay project costs of a district under par. (d), (dm) or (e) or to satisfy claims of holders of bonds or notes issued with respect to such district. Subject to par. (d), (dm) or (e), moneys paid out of the fund to pay project costs with respect to a district may be paid out before or after the district is terminated under sub. (7). Subject to any agreement with bondholders, moneys in the fund may be temporarily invested in the same manner as other city funds if any investment earnings are applied to reduce project costs. After all project costs and all bonds and notes with respect to the district have been paid or the payment thereof provided for, subject to any agreement with bondholders, if there remain in the fund any moneys that are not allocated under par. (d), (dm) or (e), they shall be paid over to the treasurer of each county, school district or other tax levying municipality or to the general fund of the city in the amounts that belong to each respectively, having due regard for that portion of the moneys, if any, that represents tax increments not allocated to the city and that portion, if any, that represents voluntary deposits of the city into the fund.

AB100-ASA1, s. 2214n Section 2214n. 66.46 (6) (d) 2m. of the statutes is amended to read:

AB100-ASA1,929,3 66.46 (6) (d) 2m. No tax increments may be allocated under this paragraph later than 20 30 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made if the district is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 37 years.

AB100-ASA1, s. 2214p Section 2214p. 66.46 (6) (d) 4. of the statutes is amended to read:

AB100-ASA1,929,6 66.46 (6) (d) 4. This paragraph does not apply after January August 1, 2002 2016.

AB100-ASA1, s. 2214r Section 2214r. 66.46 (6) (dm) of the statutes is created to read:

AB100-ASA1,929,16 66.46 (6) (dm) 1. After the date on which a tax incremental district pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.

AB100-ASA1,929,20 2. Except as provided in subd. 2m., no tax increments may be allocated under this paragraph later than 16 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made.

AB100-ASA1,930,2 2m. No tax increments may be allocated under this paragraph later than 20 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made if the district is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 years.

AB100-ASA1,930,5 3. This paragraph applies only in a city with a population of at least 10,000 that was incorporated in 1950 and that is in a county with a population of more than 500,000 which is adjacent to one of the Great Lakes.

AB100-ASA1,930,6 4. This paragraph does not apply after January 1, 2002.

AB100-ASA1, s. 2214u Section 2214u. 66.46 (7) (a) of the statutes is amended to read:

AB100-ASA1,930,14 66.46 (7) (a) That time when the city has received aggregate tax increments with respect to such district in an amount equal to the aggregate of all project costs under the project plan and any amendments to the project plan for such district, except that this paragraph does not apply to a district whose positive tax increments have been allocated under sub. (6) (d), (dm) or (e) until the district to which the allocation is made has paid off the aggregate of all of its project costs under its project plan.

AB100-ASA1, s. 1724 Section 1724. 66.462 of the statutes is created to read:

AB100-ASA1,930,17 66.462 Environmental remediation tax incremental financing. (1) Definitions. In this section:

AB100-ASA1,930,21 (a) "Chief executive officer" means the mayor or city manager of a city, the village president of a village, the town board chairperson of a town or the county executive of a county or, if the county does not have a county executive, the chairperson of the county board of supervisors.

AB100-ASA1,930,22 (b) "Department" means the department of revenue.

AB100-ASA1,931,7 (c) "Eligible costs" means capital costs, financing costs and administrative and professional service costs for the investigation, removal, containment or monitoring of, or the restoration of soil or groundwater affected by, environmental pollution, including monitoring costs incurred within 2 years after the date on which the department of natural resources certifies that environmental pollution on the property has been remediated, except that for any parcel of land "eligible costs" shall be reduced by any amounts received from persons responsible for the discharge, as defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs of remediating environmental pollution on the property and the amount of net gain from the sale of the property by the political subdivision.