SB44-SSA1,796,16 11121.007 Use of state aid; exemption from execution. All moneys paid to
12a school district under s. 20.255 (2) (ac), (bc), (cg), and (cr), and (r) shall be used by
13the school district solely for the purposes for which paid. Such moneys are exempt
14from execution, attachment, garnishment, or other process in favor of creditors,
15except as to claims for salaries or wages of teachers and other school employees and
16as to claims for school materials, supplies, fuel, and current repairs.
SB44-SSA1, s. 2033m 17Section 2033m. 121.007 of the statutes, as affected by 2003 Wisconsin Act ....
18(this act), is amended to read:
SB44-SSA1,796,24 19121.007 Use of state aid; exemption from execution. All moneys paid to
20a school district under s. 20.255 (2) (ac), (bc), (cg), and (cr), and (r) shall be used by
21the school district solely for the purposes for which paid. Such moneys are exempt
22from execution, attachment, garnishment, or other process in favor of creditors,
23except as to claims for salaries or wages of teachers and other school employees and
24as to claims for school materials, supplies, fuel, and current repairs.
SB44-SSA1, s. 2034 25Section 2034. 121.07 (7) (b) of the statutes is amended to read:
SB44-SSA1,797,6
1121.07 (7) (b) The "secondary guaranteed valuation per member" is an amount,
2rounded to the next lower dollar, that, after subtraction of payments under ss. 121.09
3and 121.85 (6) (b) 2. and 3. and (c), fully distributes an amount equal to the amount
4remaining in the appropriation appropriations under s. 20.255 (2) (ac) plus
5$75,000,000 in the 1997-98 school year and $100,000,000 in the 1998-99 school year
6for payments under ss. 121.08, 121.105, 121.85 (6) (a) and (g) and 121.86
and (r).
SB44-SSA1, s. 2034m 7Section 2034m. 121.07 (7) (b) of the statutes, as affected by 2003 Wisconsin
8Act .... (this act), is amended to read:
SB44-SSA1,797,129 121.07 (7) (b) The "secondary guaranteed valuation per member" is an amount,
10rounded to the next lower dollar, that, after subtraction of payments under ss. 121.09
11and 121.85 (6) (b) 2. and 3. and (c), fully distributes an amount equal to the amount
12remaining in the appropriations appropriation under s. 20.255 (2) (ac) and (r).
SB44-SSA1, s. 2036 13Section 2036. 121.08 (4) (a) (intro.) of the statutes is amended to read:
SB44-SSA1,797,1614 121.08 (4) (a) (intro.) The amount of state aid that a school district is eligible
15to be paid from the appropriation appropriations under s. 20.255 (2) (ac) and (r) shall
16be reduced by the amount determined as follows:
SB44-SSA1, s. 2036m 17Section 2036m. 121.08 (4) (a) (intro.) of the statutes, as affected by 2003
18Wisconsin Act .... (this act), is amended to read:
SB44-SSA1,797,2119 121.08 (4) (a) (intro.) The amount of state aid that a school district is eligible
20to be paid from the appropriations appropriation under s. 20.255 (2) (ac) and (r) shall
21be reduced by the amount determined as follows:
SB44-SSA1, s. 2037 22Section 2037. 121.08 (4) (a) 2. of the statutes is amended to read:
SB44-SSA1,798,223 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid
24that all school districts are eligible to be paid from the appropriation appropriations

1under s. 20.255 (2) (ac) and (r), calculated as if the reduction under par. (b) had not
2occurred.
SB44-SSA1, s. 2037m 3Section 2037m. 121.08 (4) (a) 2. of the statutes, as affected by 2003 Wisconsin
4Act .... (this act), is amended to read:
SB44-SSA1,798,85 121.08 (4) (a) 2. Divide the sum under subd. 1. by the total amount of state aid
6that all school districts are eligible to be paid from the appropriations appropriation
7under s. 20.255 (2) (ac) and (r), calculated as if the reduction under par. (b) had not
8occurred.
SB44-SSA1, s. 2038 9Section 2038. 121.08 (4) (a) 3. of the statutes is amended to read:
SB44-SSA1,798,1310 121.08 (4) (a) 3. Multiply the amount of state aid that the school district is
11eligible to be paid from the appropriation appropriations under s. 20.255 (2) (ac) and
12(r)
, calculated as if the reduction under par. (b) had not occurred, by the quotient
13under subd. 2.
SB44-SSA1, s. 2038m 14Section 2038m. 121.08 (4) (a) 3. of the statutes, as affected by 2003 Wisconsin
15Act .... (this act), is amended to read:
SB44-SSA1,798,1916 121.08 (4) (a) 3. Multiply the amount of state aid that the school district is
17eligible to be paid from the appropriations appropriation under s. 20.255 (2) (ac) and
18(r)
, calculated as if the reduction under par. (b) had not occurred, by the quotient
19under subd. 2.
SB44-SSA1, s. 2039 20Section 2039. 121.08 (4) (b) of the statutes is amended to read:
SB44-SSA1,798,2421 121.08 (4) (b) The amount of state aid that the school district operating under
22ch. 119 is eligible to be paid from the appropriation appropriations under s. 20.255
23(2) (ac) and (r) shall also be reduced by 45% of the amounts paid under s. 119.23 (4)
24and (4m) in the current school year.
SB44-SSA1, s. 2039m
1Section 2039m. 121.08 (4) (b) of the statutes, as affected by 2003 Wisconsin
2Act .... (this act), is amended to read:
SB44-SSA1,799,63 121.08 (4) (b) The amount of state aid that the school district operating under
4ch. 119 is eligible to be paid from the appropriations appropriation under s. 20.255
5(2) (ac) and (r) shall also be reduced by 45% of the amounts paid under s. 119.23 (4)
6and (4m) in the current school year.
SB44-SSA1, s. 2041m 7Section 2041m. 121.09 (2m) of the statutes is created to read:
SB44-SSA1,799,238 121.09 (2m) If after June 30, 1995, and before the effective date of this
9subsection .... [revisor inserts date], the state board of assessors, the office of the
10commissioner of tax appeals, or a court makes a final redetermination on the
11assessment of telephone company property subject to taxation under s. 70.112 (4)
12and subch. IV of ch. 76 that is lower than the previous assessment, the school board
13of the school district in which the property is located may, within 4 years after the
14effective date of this subsection .... [revisor inserts date], file the redetermination
15with the state superintendent, requesting an adjustment in state aid to the school
16district. If the state superintendent determines that the redetermination is final and
17that it has been filed within the 4-year period, the state shall pay to the school
18district in the subsequent fiscal year, from the appropriation under s. 20.255 (2) (ac),
19an amount equal to the difference between the state aid computed under s. 121.08
20for the school year commencing after the year subject to the valuation recertification,
21using the school district's equalized valuation as originally certified, and the state
22aid computed under s. 121.08 for that school year using the school district's equalized
23valuation as recertified under s. 70.57 (2).
SB44-SSA1, s. 2041r 24Section 2041r. 121.09 (2r) of the statutes is created to read:
SB44-SSA1,800,15
1121.09 (2r) If after the effective date of this subsection .... [revisor inserts date],
2the state board of assessors, the office of the commissioner of tax appeals, or a court
3makes a final redetermination on the assessment of telephone company property
4subject to taxation under s. 70.112 (4) and subch. IV of ch. 76 that is lower than the
5previous assessment, the school board of the school district in which the property is
6located may, within 4 years after the redetermination, file the redetermination with
7the state superintendent, requesting an adjustment in state aid to the school district.
8If the state superintendent determines that the redetermination is final and that it
9has been filed within the 4-year period, the state shall pay to the school district in
10the subsequent fiscal year, from the appropriation under s. 20.255 (2) (ac), an amount
11equal to the difference between the state aid computed under s. 121.08 for the school
12year commencing after the year subject to the valuation recertification, using the
13school district's equalized valuation as originally certified, and the state aid
14computed under s. 121.08 for that school year using the school district's equalized
15valuation as recertified under s. 70.57 (2).
SB44-SSA1, s. 2042 16Section 2042. 121.15 (3m) of the statutes is repealed.
SB44-SSA1, s. 2042c 17Section 2042c. 121.41 (1) of the statutes is repealed.
SB44-SSA1, s. 2042f 18Section 2042f. 121.41 (2) (title) of the statutes is repealed.
SB44-SSA1, s. 2042h 19Section 2042h. 121.41 (2) of the statutes is renumbered 121.41.
SB44-SSA1, s. 2042k 20Section 2042k. 121.54 (2) (c) of the statutes is amended to read:
SB44-SSA1,801,921 121.54 (2) (c) An annual or special meeting of a common or union high school
22district, or the school board of a unified school district, or the board of school directors
23in charge of the school district operating under ch. 119,
may elect to provide
24transportation for pupils who are not required to be transported under this section,
25including pupils attending public school under s. 118.145 (4). Transportation may

1be provided for all or some of the pupils who reside in the school district to and from
2the public school they are entitled to attend; the charter school that they attend; or
3the private school, within or outside the school district, within whose attendance
4area they reside. If transportation is provided for less than all such pupils there shall
5be reasonable uniformity in the minimum distance that pupils attending public,
6charter,
and private schools will be transported. Except for elementary school
7districts electing to furnish transportation under par. (b) 2., this paragraph does not
8permit a school district operating only elementary grades to provide transportation
9for pupils attending private schools.
SB44-SSA1, s. 2042m 10Section 2042m. 121.85 (6) (b) 2. of the statutes is amended to read:
SB44-SSA1,801,2011 121.85 (6) (b) 2. In each the 2003-04 school year, the school district of
12attendance of pupils transferring from one school district to another under sub. (3)
13(a) shall receive an amount equal to that produced by multiplying the number of
14pupils transferred into the school district under sub. (3) (a) in the previous school
15year by the amount produced by dividing the school district's net school cost by the
16sum of the membership, plus the number of pupils transferred into the school district
17of attendance in the previous school year under sub. (3) (a). This subdivision applies
18to aid paid in the 1995-96 school year only if the number of pupils transferring from
19one school district to another under sub. (3) (a) in the 1994-95 school year constitutes
20less than 5% of the total membership of the school district of attendance.
SB44-SSA1, s. 2042r 21Section 2042r. 121.85 (6) (b) 2m. of the statutes is created to read:
SB44-SSA1,801,2522 121.85 (6) (b) 2m. Following the 2003-04 school year, the school district of
23attendance of pupils transferring from one school district to another under sub. (3)
24(a) shall receive the lesser of the average net cost per pupil under subd. 2., as
25determined by the department, or:
SB44-SSA1,802,1
1a. In the 2004-05 school year, $11,000 per pupil transferred.
SB44-SSA1,802,22 b. In the 2005-06 school year, $10,000 per pupil transferred.
SB44-SSA1,802,33 c. In the 2006-07 school year, $9,000 per pupil transferred.
SB44-SSA1,802,54 d. In the 2007-08 school year and each subsequent school year, $8,000 per pupil
5transferred.
SB44-SSA1, s. 2042v 6Section 2042v. 121.90 (1) (f) of the statutes is created to read:
SB44-SSA1,802,117 121.90 (1) (f) In determining a school district's revenue limit for the 2003-04
8school year or for any school year thereafter, the department shall calculate the
9number of pupils enrolled in each school year prior to the 2003-04 school year by
10counting pupils enrolled in a 4-year-old kindergarten program as provided in s.
11121.004 (7) (c) and (cm).
SB44-SSA1, s. 2043b 12Section 2043b. 121.905 (1) of the statutes is amended to read:
SB44-SSA1,802,1713 121.905 (1) In this section, "revenue ceiling" means $6,700 in the 2001-02
14school year and in any subsequent school year means
$6,900, except that "revenue
15ceiling" means $7,400 in the 2003-04 school year and $7,800 in any subsequent
16school year if a school board adopts a resolution to that effect by a two-thirds vote
17of the members elect
.
SB44-SSA1, s. 2043d 18Section 2043d. 121.91 (2m) (e) (intro.) of the statutes is amended to read:
SB44-SSA1,802,2219 121.91 (2m) (e) (intro.) Except as provided in subs. (3) and (4), no school district
20may increase its revenues for the 1999-2000, 2000-01, 2001-02, or 2002-03 school
21year or for any school year thereafter to an amount that exceeds the amount
22calculated as follows:
SB44-SSA1, s. 2043h 23Section 2043h. 121.91 (2m) (f) of the statutes is created to read:
SB44-SSA1,803,3
1121.91 (2m) (f) Except as provided in subs. (3) and (4), no school district may
2increase its revenues for the 2003-04 school year to an amount that exceeds the
3amount calculated as follows:
SB44-SSA1,803,74 1. Divide the sum of the amount of state aid received in the previous school year
5and property taxes levied for the previous school year, excluding property taxes
6levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
7(c), by the average of the number of pupils enrolled in the 3 previous school years.
SB44-SSA1,803,88 2. Add $120 to the result under subd. 1.
SB44-SSA1,803,109 3. Multiply the result under subd. 2. by the average of the number of pupils
10enrolled in the current and the 2 preceding school years.
SB44-SSA1, s. 2043s 11Section 2043s. 121.91 (2m) (g) of the statutes is created to read:
SB44-SSA1,803,1412 121.91 (2m) (g) Except as provided in subs. (3) and (4), no school district may
13increase its revenues for the 2004-05 school year or for any school year thereafter
14to an amount that exceeds the amount calculated as follows:
SB44-SSA1,803,1815 1. Divide the sum of the amount of state aid received in the previous school year
16and property taxes levied for the previous school year, excluding property taxes
17levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
18(c), by the average of the number of pupils enrolled in the 3 previous school years.
SB44-SSA1,803,1919 2. Add $100 to the result under subd. 1.
SB44-SSA1,803,2120 3. Multiply the result under subd. 2. by the average of the number of pupils
21enrolled in the current and the 2 preceding school years.
SB44-SSA1, s. 2043u 22Section 2043u. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
SB44-SSA1,804,223 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c), (d) and (e) to (g), if a school
24district is created under s. 117.105, its revenue limit under this section for the school

1year beginning with the effective date of the reorganization shall be determined as
2follows except as provided under subs. (3) and (4):
SB44-SSA1, s. 2043w 3Section 2043w. 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
SB44-SSA1,804,74 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
5following adjustments to the calculations under pars. (c), (d) and (e) to (g) apply for
6the 2 school years beginning on the July 1 following the effective date of the
7reorganization:
SB44-SSA1, s. 2043y 8Section 2043y. 121.91 (4) (f) of the statutes is amended to read:
SB44-SSA1,804,149 121.91 (4) (f) 1. For the 1999-2000 school year or any school year thereafter,
10if the average of the number of pupils enrolled in the current and the 2 preceding
11school years is less than the average of the number of pupils enrolled in the 3 previous
12school years, the limit otherwise applicable under sub. (2m) (e) (f) or (g) is increased
13by the additional amount that would have been calculated had the decline in average
14enrollment been 25% of what it was.
SB44-SSA1,804,1715 2. Any additional revenue received by a school district as a result of subd. 1.
16shall not be included in the base for determining the school district's limit under sub.
17(2m) (e) (f) or (g) for the following school year.
SB44-SSA1, s. 2043z 18Section 2043z. 125.14 (1) of the statutes is amended to read:
SB44-SSA1,804,2219 125.14 (1) Arrest. Any Subject to s. 175.38, any peace officer may arrest
20without warrant any person committing in his or her presence a violation of this
21chapter or ch. 139 and may, without a search warrant, seize any personal property
22used in connection with the violation.
SB44-SSA1, s. 2044 23Section 2044. 125.14 (2) (e) of the statutes is amended to read:
SB44-SSA1,805,1224 125.14 (2) (e) Disposal. The department shall dispose of the alcohol beverages
25turned over to it by the court by either giving it to law enforcement agencies free of

1charge for use in criminal investigations, giving it to state-operated veterans'
2hospitals in amounts needed for medicinal purposes, selling it to the highest bidder
3if the bidder is a person holding a license or permit issued under this chapter, or
4destroying it, at the discretion of the department. If the department elects to sell the
5alcohol beverages, it shall publish a class 2 notice under ch. 985 asking for sealed bids
6from qualified bidders. Any items or groups of items in the inventory subject to a
7security interest, the existence of which was established in the proceedings for
8conviction as being bona fide and as having been created without the secured party
9having notice that the items were being used or were to be used in connection with
10the violation, shall be sold separately. The net proceeds from the sale, less all costs
11of seizure, storage, and sale, shall be turned over to the state treasurer secretary of
12administration
and credited to the common school fund.
SB44-SSA1, s. 2045 13Section 2045. 125.14 (2) (f) of the statutes is amended to read:
SB44-SSA1,806,314 125.14 (2) (f) Sale. Any personal property, other than alcohol beverages, seized
15under par. (a) and fit for sale, shall be turned over by the department to the
16department of administration for disposal at public auction to the highest bidder, at
17a time and place stated in a notice of sale which describes the property to be sold.
18The sale shall be held in a conveniently accessible place in the county where the
19property was confiscated. A copy of the notice shall be published as a class 2 notice
20under ch. 985. The last insertion shall be at least 10 days before the sale. The
21department of revenue shall serve a copy of the notice of sale at least 2 weeks before
22the date thereof on all persons who are or may be owners or holders of security
23interests in the property. Any confiscated property worth more than $100 shall be
24sold separately, and the balance of the confiscated property shall be sold in bulk or
25separately at the discretion of the department of administration. The net proceeds

1from the sale, less all costs of seizure, storage, and sale, shall be turned over to the
2state treasurer secretary of administration. No motor vehicle or motorboat
3confiscated under this section may be sold within 30 days after the date of seizure.
SB44-SSA1, s. 2048 4Section 2048. 134.80 of the statutes is amended to read:
SB44-SSA1,806,9 5134.80 Home heating fuel dealers. Any dealer selling fuel of any kind for
6the purpose of heating a private residence shall notify each private residential
7customer whose account is subject to disconnection of the existence of the fuel
8assistance programs provided by the department of administration under s. 16.385
916.27.
SB44-SSA1, s. 2052 10Section 2052. 138.052 (5) (am) 2. a. of the statutes is amended to read:
SB44-SSA1,806,1811 138.052 (5) (am) 2. a. On January 1, 1994, and annually thereafter Annually,
12the division of banking for banks, the division of savings institutions for savings and
13loan associations, and savings banks, and the office of credit unions for credit unions,
14shall determine the interest rate that is the average of the interest rates paid,
15rounded to the nearest one-hundredth of a percent, on regular passbook deposit
16accounts by institutions under the division's or office's jurisdiction at the close of the
17last quarterly reporting period that ended at least 30 days before the determination
18is made.
SB44-SSA1, s. 2053 19Section 2053. 138.052 (5) (am) 2. b. of the statutes is amended to read:
SB44-SSA1,807,220 138.052 (5) (am) 2. b. The office of credit unions and the division of banking
21shall report the rate calculated to the division of savings institutions within
Within
225 days after the date on which the determination is made. The, the division of savings
23institutions
banking shall calculate the average, rounded to the nearest
24one-hundredth of a percent, of the 3 rates determined by the division of banking and

1the office of credit unions
and report that interest rate to the revisor of statutes
2within 5 days after the date on which the determination is made.
SB44-SSA1, s. 2054 3Section 2054. 138.055 (4) (a) of the statutes is repealed.
SB44-SSA1, s. 2055 4Section 2055. 138.056 (1) (a) 4. a. of the statutes is repealed.
SB44-SSA1, s. 2056 5Section 2056. 139.10 (title) of the statutes is amended to read:
SB44-SSA1,807,6 6139.10 (title) Refunds by state treasurer secretary of administration.
SB44-SSA1, s. 2057 7Section 2057. 139.10 (1) of the statutes is amended to read:
SB44-SSA1,807,138 139.10 (1) On the certificate of the secretary, the state treasurer secretary of
9administration
shall refund to any purchaser or any banking institution in
10Wisconsin the tax paid on intoxicating liquor or on whole cases or full kegs of
11fermented malt beverages which are spoiled or unfit to drink and the tax paid on
12fermented malt beverages sold to the U.S. armed forces or the secretary may make
13allowance of the amount of the tax.
SB44-SSA1, s. 2057m 14Section 2057m. 139.323 (intro.) of the statutes is amended to read:
SB44-SSA1,807,19 15139.323 Refunds to Indian tribes. (intro.) The department shall refund 70%
1630% of the taxes collected under s. 139.31 (1) in respect to sales on reservations or
17trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over
18the reservation or trust land on which the sale is made if all the following conditions
19are fulfilled:
SB44-SSA1, s. 2057v 20Section 2057v. 139.362 of the statutes is created to read:
SB44-SSA1,808,2 21139.362 Bad debt deductions. (1) In this section, "bad debt" means an
22amount that is equal to the purchase price of cigarettes, if such amount may be
23claimed as a deduction under section 166 of the Internal Revenue Code. "Bad debt"
24does not include financing charges, interest on the wholesale price of cigarettes,
25uncollectible amounts on property that remains in the seller's possession until the

1full purchase price is paid, expenses incurred in attempting to collect any debt, debts
2sold or assigned to 3rd parties for collection, and repossessed property.
SB44-SSA1,808,16 3(2) A person who pays the taxes imposed under this subchapter may claim as
4a deduction on a return under s. 139.38, and against the purchase of stamps under
5s. 139.32, the amount of any such taxes that are attributable to bad debt that the
6person writes off as uncollectible in the person's books and records and that is eligible
7to be deducted as bad debt for federal income tax purposes, regardless of whether the
8person is required to file a federal income tax return. A person who claims a
9deduction under this section shall claim the deduction on the return under s. 139.38
10that is submitted for the period in which the person writes off the amount of the bad
11debt as uncollectible in the person's books and records and in which such amount is
12eligible to be deducted as bad debt for federal income tax purposes. If the person
13subsequently collects in whole or in part any bad debt for which a deduction is
14claimed under this section, the person shall submit to the department the portion of
15the deduction related to the amount collected, in the manner prescribed by the
16department and for the period in which the amount is collected.
SB44-SSA1,808,19 17(3) A person who claims a deduction under this section shall submit the claim
18on a form prescribed by the department and shall submit with the form all of the
19following:
SB44-SSA1,808,2120 (a) A copy of the original invoice for the sale of cigarettes that represents bad
21debt.
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