Amendment SA2-SSA1-SB55

SB55-SSA1-SA2,252,24 66.1105 (5) (c) If the city adopts an amendment to the original project plan for any district which includes additional project costs at least part of which will be incurred after the period specified in sub. (6) (am) 1., the tax incremental base for the district shall be redetermined, if sub. (4) (h) 2., 3. or 4. applies to the amended project plan, by adding to the tax incremental base the value of the taxable property and the value of real property owned by the city, other than property described in par. (bm), that is added to the existing district under sub. (4) (h) 2., 3. or 4. or, if sub. (4) (h) 2., 3. or 4. does not apply to the amended project plan, under par. (b), as of the January 1 next preceding the effective date of the amendment if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under par. (b).

SB55-SSA1-SA2, s. 2029su Section 2029su. 66.1105 (5) (ce) of the statutes is amended to read:

SB55-SSA1-SA2,253,12 66.1105 (5) (ce) If the city adopts an amendment, to which sub. (4) (h) 2., 3. or 4. applies, the tax incremental base for the district shall be redetermined, by adding to the tax incremental base the value of the taxable property and the value of real property owned by the city, other than property described in par. (bm), that is added to the existing district under sub. (4) (h) 2., 3. or 4., as of the January 1 next preceding the effective date of the amendment if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under par. (b).

SB55-SSA1-SA2, s. 2029sv Section 2029sv. 66.1105 (5) (d) of the statutes is amended to read:

SB55-SSA1-SA2,253,24 66.1105 (5) (d) The department of revenue may not certify the tax incremental base as provided in par. (b) until it determines that each of the procedures and documents required by sub. (4) (a), (b), (gm) or (h) and par. (b) has been timely completed and all notices required under sub. (4) (a), (b), (gm) or (h) timely given. The facts supporting any document adopted or action taken to comply with sub. (4) (a), (b), (gm) or (h) are not subject to review by the department of revenue under this paragraph, except that notwithstanding the general prohibition against the department's review of the facts supporting any document adopted or action taken to comply with sub. (4) (gm), the department may not certify the tax incremental base as provided in par. (b) until it reviews and approves of the findings that are described in sub. (4) (gm) 4. c.

SB55-SSA1-SA2, s. 2029sw Section 2029sw. 66.1105 (6) (a) of the statutes is renumbered 66.1105 (6) (a) (intro.) and amended to read:

SB55-SSA1-SA2,254,17 66.1105 (6) (a) (intro.) If the joint review board approves the creation of the tax incremental district under sub. (4m), positive tax increments with respect to a tax incremental district are allocated to the city which created the district for each year commencing after the date when a project plan is adopted under sub. (4) (g). The department of revenue may not authorize allocation of tax increments until it determines from timely evidence submitted by the city that each of the procedures and documents required under sub. (4) (d) to (f) has been completed and all related notices given in a timely manner. The department of revenue may authorize allocation of tax increments for any tax incremental district only if the city clerk and assessor annually submit to the department all required information on or before the 2nd Monday in June. The facts supporting any document adopted or action taken to comply with sub. (4) (d) to (f) are not subject to review by the department of revenue under this paragraph. After the allocation of tax increments is authorized, the department of revenue shall annually authorize allocation of the tax increment to the city that created the district until the soonest of the following events:

SB55-SSA1-SA2,254,19 1. The department of revenue receives a notice under sub. (8) and the notice has taken effect under sub. (8) (b), 27.

SB55-SSA1-SA2,254,21 2. Twenty-seven years after the tax incremental district is created if the district is created before October 1, 1995, 38.

SB55-SSA1-SA2,254,24 3. Thirty-eight years after the tax incremental district is created if the district is created before October 1, 1995, and the project plan is amended under sub. (4) (h) 3. or 23

SB55-SSA1-SA2,255,3 4. Twenty-three years after the tax incremental district is created if the district is created after September 30, 1995, whichever is sooner and before the effective date of this subdivision .... [revisor inserts date].

SB55-SSA1-SA2, s. 2029sx Section 2029sx. 66.1105 (6) (a) 5. of the statutes is created to read:

SB55-SSA1-SA2,255,9 66.1105 (6) (a) 5. Fifteen or 20 years, depending on the joint review board's recommendation under sub. (4m) (d) and the department of revenue's action described under sub. (7) (ae), after the tax incremental district is created if the district is created on or after the effective date of this subdivision .... [revisor inserts date], and if the district is suitable for industrial sites under sub. (4) (gm) 4. a.

SB55-SSA1-SA2, s. 2029sy Section 2029sy. 66.1105 (6) (a) 6. of the statutes is created to read:

SB55-SSA1-SA2,255,14 66.1105 (6) (a) 6. Twenty-six years after the tax incremental district is created if the district is created on or after the effective date of this subdivision .... [revisor inserts date], and if the district, under sub. (4) (gm) 6., is a blighted area district or a rehabilitation or conservation district.

SB55-SSA1-SA2, s. 2029sz Section 2029sz. 66.1105 (6) (am) 1. of the statutes is renumbered 66.1105 (6) (am) 1. a. and amended to read:

SB55-SSA1-SA2,255,20 66.1105 (6) (am) 1. a. For a tax incremental district that is created after September 30, 1995, and before the effective date of this subd. 1. a. .... [revisor inserts date], no expenditure may be made later than 7 years after the tax incremental district is created, and for.

SB55-SSA1-SA2,255,25 b. 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.

SB55-SSA1-SA2, s. 2029tag Section 2029tag. 66.1105 (6) (am) 1. c. of the statutes is created to read:

SB55-SSA1-SA2,256,7 66.1105 (6) (am) 1. c. For a tax incremental district that is created on or after the effective date of this subd. 1. c. .... [revisor inserts date], all expenditures shall be substantially completed no later than 10 years after the tax incremental district is created, except that, with regard to a tax incremental district that has been declared an industrial district under sub. (4) (gm) 6., no expenditure may be made later than 10 years after the industrial tax incremental district is created.

SB55-SSA1-SA2, s. 2029tb Section 2029tb. 66.1105 (6) (e) 1. d. of the statutes is created to read:

SB55-SSA1-SA2,256,11 66.1105 (6) (e) 1. d. The donor tax incremental district has in its special fund, as described under par. (c), sufficient revenues to pay for all project costs that have been incurred, or are expected to be incurred, under the project plan for that district.

SB55-SSA1-SA2, s. 2029tc Section 2029tc. 66.1105 (6) (e) 2. of the statutes is repealed.

SB55-SSA1-SA2, s. 2029td Section 2029td. 66.1105 (7) (ae) of the statutes is created to read:

SB55-SSA1-SA2,256,23 66.1105 (7) (ae) Notwithstanding par. (am), 5 years after the last expenditure identified in the project plan is made if the district to which the plan relates is created on or after the effective date of this paragraph .... [revisor inserts date], and if the district is suitable for industrial sites under sub. (4) (gm) 4. a., except that if the joint review board recommends under sub. (4m) (d) to the department of revenue that the district be allowed to continue in existence for up to an additional 5 years after the date on which the district would otherwise be required to terminate under this paragraph, and if the department of revenue agrees to the recommendation, such a district terminates up to 10 years after the last expenditure identified in the project plan is made.

SB55-SSA1-SA2, s. 2029te Section 2029te. 66.1105 (8) (title) of the statutes is amended to read:

SB55-SSA1-SA2,256,25 66.1105 (8) (title) Notice of district termination, reporting requirements.

SB55-SSA1-SA2, s. 2029tf Section 2029tf. 66.1105 (8) (c) of the statutes is created to read:

SB55-SSA1-SA2,257,5 66.1105 (8) (c) Not later than 60 days after a city transmits to the department of revenue the notice required under par. (a) the city shall send to the department, on a form prepared by the department, all of the following information that relates to the terminated tax incremental district:

SB55-SSA1-SA2,257,6 1. A final accounting of all expenditures made by the city.

SB55-SSA1-SA2,257,7 2. The total amount of project costs incurred by the city.

SB55-SSA1-SA2,257,8 3. The total amount of positive tax increments received by a city.

SB55-SSA1-SA2, s. 2029tg Section 2029tg. 66.1105 (8) (d) of the statutes is created to read:

SB55-SSA1-SA2,257,13 66.1105 (8) (d) If a city does not send to the department of revenue the form specified in par. (c) within the time limit specified in par. (c), the department may not certify the tax incremental base of a tax incremental district under sub. (5) (a) and (b) until the form is sent to the department.

SB55-SSA1-SA2, s. 2029th Section 2029th. 66.1105 (15) of the statutes is created to read:

SB55-SSA1-SA2,258,2 66.1105 (15) Substantial compliance. Substantial compliance with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) by a city or village that creates, or attempts to create, a tax incremental district is sufficient to give effect to any proceedings conducted under this section if, in the opinion of the department of revenue, any error, irregularity, or informality that exists in the city's or village's attempts to comply with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) does not affect substantial justice. If the department of revenue determines that a city or village has substantially complied with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m), the department of revenue shall determine the tax incremental base of the district, allocate tax increments, and treat the district in all other respects as if the requirements under subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) had been strictly complied with based on the date that the resolution described under sub. (4) (gm) 2. is adopted.".

SB55-SSA1-SA2,258,3 893. Page 682, line 22: after that line insert:

SB55-SSA1-SA2,258,4 " Section 2029ss. 66.1105 (5) (bh) of the statutes is created to read:

SB55-SSA1-SA2,258,17 66.1105 (5) (bh) Notwithstanding the time limits in subs. (4) (e) and (4m) (b) 2., if the village clerk of a village that created, or attempted to create, a tax incremental district before June 2000 and amended or tried to amend the district's boundaries in September 2000 files with the department of revenue, not later than November 30, 2000, the forms and application that were originally due on or before December 31, 2000, the tax incremental base of the district shall be calculated by the department of revenue as if the time limits described in subs. (4) (e) and (4m) (b) 2. had been strictly complied with and, until the tax incremental district terminates, the department of revenue shall allocate tax increments and treat the district in all other respects as if the time limits described in subs. (4) (e) and (4m) (b) 2. had been strictly complied with and as if the district were created on January 1, 2000, except that the department of revenue may not certify a value increment under par. (b) before 2002.".

SB55-SSA1-SA2,258,19 894. Page 682, line 23: delete the material beginning with that line and ending on page 684, line 8.

SB55-SSA1-SA2,258,20 895. Page 684, line 8: after that line insert:

SB55-SSA1-SA2,258,21 " Section 2049h. 66.1113 (2) (a) of the statutes is amended to read:

SB55-SSA1-SA2,259,3 66.1113 (2) (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, except as provided in par. (e), at least 40% of the equalized assessed value of the taxable property within such political subdivision is used by tourism-related retailers.

SB55-SSA1-SA2, s. 2049i Section 2049i. 66.1113 (2) (e) of the statutes is created to read:

SB55-SSA1-SA2,259,6 66.1113 (2) (e) 1. The legislature finds the following with respect to the city of Eagle River:

SB55-SSA1-SA2,259,8 a. That it has an atypical percentage of tax-exempt land within its boundaries that is used for tourism-related purposes.

SB55-SSA1-SA2,259,10 b. That it is the site of national recreational competitions that draw tourism business to the entire northern region of this state.

SB55-SSA1-SA2,259,14 2. The city of Eagle River may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a) even if less than 40% of the equalized assessed value of the taxable property within Eagle River is used by tourism-related retailers.".

SB55-SSA1-SA2,259,15 896. Page 684, line 9: delete lines 9 to 18.

SB55-SSA1-SA2,259,17 897. Page 693, line 7: after "in" insert ", together with the fee required under s. 69.22 (1) (e),".

SB55-SSA1-SA2,259,18 898. Page 698, line 4: delete lines 4 to 6 and substitute:

SB55-SSA1-SA2,259,21 "69.22 (1) (a) Except as provided under par. pars. (c) and (f), $7 for issuing one certified copy of a vital record and $2 $3 for any additional certified copy of the same vital record issued at the same time.".

SB55-SSA1-SA2,259,22 899. Page 699, line 6: after that line insert:

SB55-SSA1-SA2,259,23 " Section 2096b. 69.22 (1) (e) of the statutes is created to read:

SB55-SSA1-SA2,260,3 69.22 (1) (e) Ten dollars for receiving a death certificate filed by a person required to file a certificate of death under s. 69.18 (1) (b), which shall be forwarded to the state treasurer under sub. (1r).

SB55-SSA1-SA2, s. 2096bc Section 2096bc. 69.22 (1) (f) of the statutes is created to read:

SB55-SSA1-SA2,260,6 69.22 (1) (f) Eight dollars for issuing a copy of a death certificate, $1 of which shall be forwarded to the state treasurer under sub. (1r).".

SB55-SSA1-SA2,260,7 900. Page 699, line 14: after that line insert:

SB55-SSA1-SA2,260,8 " Section 2096f. 69.22 (1r) of the statutes is created to read:

SB55-SSA1-SA2,260,13 69.22 (1r) By the 15th day of the first month following the end of a calendar quarter, the state registrar and any person acting under this subchapter shall forward to the state treasurer the amounts specified in sub. (1) (e) and (f) that are received during the calendar quarter. The state treasurer shall credit all amounts received under this subsection to the cemetery management insurance fund.".

SB55-SSA1-SA2,260,14 901. Page 700, line 10: after that line insert:

SB55-SSA1-SA2,260,15 " Section 11101e. 69.30 (1) (bg) of the statutes is created to read:

SB55-SSA1-SA2,260,17 69.30 (1) (bg) "Milwaukee County child welfare district" means the Milwaukee County child welfare district created under s. 48.562.

SB55-SSA1-SA2, s. 2101f Section 2101f. 69.30 (2) of the statutes is amended to read:

SB55-SSA1-SA2,261,3 69.30 (2) A financial institution, state agency, county department, Wisconsin works agency, service office or, family care district, or the Milwaukee County child welfare district or an employee of a financial institution, state agency, county department, Wisconsin works agency, service office or , family care district, or the Milwaukee County child welfare district is not subject to s. 69.24 (1) (a) for copying a certified copy of a vital record for use by the financial institution, state agency, county department, Wisconsin works agency, service office or, family care district, or the Milwaukee County child welfare district, including use under s. 45.36 (4m), if the copy is marked "FOR ADMINISTRATIVE USE".."

SB55-SSA1-SA2, s. 2102c Section 2102c. 70.11 (2) of the statutes is amended to read:

SB55-SSA1-SA2,261,20 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, family care district under s. 46.2895, or town sanitary district; property owned by the Milwaukee County child welfare district under s. 48.562; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.".

SB55-SSA1-SA2,261,21 902. Page 701, line 12: after that line insert:

SB55-SSA1-SA2,261,22 " Section 2103m. 70.11 (12m) of the statutes is created to read:

SB55-SSA1-SA2,262,3 70.11 (12m) Jewish community centers. Property owned by a Jewish community center, if the property is used for moral, religious, and educational purposes and is not used for pecuniary profit of any individual.".

SB55-SSA1-SA2,262,4 903. Page 702, line 23: delete lines 23 to 25.

SB55-SSA1-SA2,262,5 904. Page 703, line 1: delete lines 1 to 7.

SB55-SSA1-SA2,262,6 905. Page 703, line 14: after "to" insert "automatic teller machines,".

SB55-SSA1-SA2,262,7 906. Page 703, line 19: delete lines 19 to 22.

SB55-SSA1-SA2,262,8 907. Page 704, line 22: after that line insert:

SB55-SSA1-SA2,262,9 " Section 2112m. 70.111 (25) of the statutes is amended to read:

SB55-SSA1-SA2,262,13 70.111 (25) Digital broadcasting equipment. Digital broadcasting equipment owned and used by a radio station or a, television station, except that this subsection does not apply to digital broadcasting equipment that is owned and used by a or cable television system, as defined in s. 66.082 66.0419 (2) (d).".

SB55-SSA1-SA2,262,14 908. Page 705, line 24: after that line insert:

SB55-SSA1-SA2,262,15 " Section 2114h. 70.32 (2) (c) 1. of the statutes is amended to read:

SB55-SSA1-SA2,262,20 70.32 (2) (c) 1. "Agricultural land" means land, exclusive of buildings and improvements and the land necessary for their location and convenience, that is devoted primarily to agricultural use, as defined by rule, if the land is a farm, as defined in sub. (2s) (a) 2., and the owner or lessee of the land files the form under sub. (2s).

SB55-SSA1-SA2, s. 2114j Section 2114j. 70.32 (2) (c) 1m. of the statutes is created to read:

SB55-SSA1-SA2,262,24 70.32 (2) (c) 1m. "Other" means buildings and improvements located on farms, as defined in sub. (2s) (a) 2., and the land necessary for their location and convenience.".

SB55-SSA1-SA2,263,1 909. Page 706, line 6: after that line insert:

SB55-SSA1-SA2,263,2 " Section 2114p. 70.32 (2s) of the statutes is created to read:

SB55-SSA1-SA2,263,3 70.32 (2s) (a) In this subsection:

SB55-SSA1-SA2,263,4 1. "Department" means the department of revenue.

SB55-SSA1-SA2,263,11 2. "Farm" means a business engaged in activities included in the North American Industry Classification System, 1997 edition, published by the U.S. office of management and budget under any of the following classifications, if the business generated at least $6,000 in gross receipts from such activities in the year preceding the date that a form is filed under par. (b) or if the business is likely to generate at least $6,000 in gross receipts from such activities in the year following the date that a form is filed under par. (b):

SB55-SSA1-SA2,263,14 a. Classification 111-Crop production including grow sod, Christmas trees, and ginseng under industry number 111421, but excluding growing nursery product and stock under industry number 111421.

SB55-SSA1-SA2,263,15 b. Classification 112-Animal production.