SB21-SSA1,1969s 23Section 1969s. 66.0304 (11) (a) 2. of the statutes is created to read:
SB21-SSA1,625,324 66.0304 (11) (a) 2. Except for financing a capital improvement project in a 1st
25class city in this state or in a county in which such a city is located, the commission

1may issue bonds to finance a capital improvement project without receiving the
2approval under subd. 1. if the financing is approved in accordance with section 147
3(f) of the Internal Revenue Code.
SB21-SSA1,1969t 4Section 1969t. 66.0304 (11) (a) 3. of the statutes is created to read:
SB21-SSA1,625,75 66.0304 (11) (a) 3. Bonds issued under this section are not considered issued
6for the purpose of financing a capital improvement project if the bond proceeds are
7used for any of the following purposes:
SB21-SSA1,625,98 a. To finance a project that is placed in service for federal tax purposes prior
9to the commission issuing the bonds.
SB21-SSA1,625,1110 b. To finance the acquisition of a project if no more than 10 percent of the bond
11proceeds are used to finance the construction of capital improvements.
SB21-SSA1,625,1312 c. To finance acquiring bonds from a different issuer and those bonds are used
13or were used to finance a capital improvement project.
SB21-SSA1,625,1514 d. To acquire leases or contracts from a 3rd party provider of capital
15improvement projects.
SB21-SSA1,1969u 16Section 1969u. 66.0304 (11) (bm) of the statutes is amended to read:
SB21-SSA1,625,2317 66.0304 (11) (bm) A project may be located outside of the United States or
18outside a territory of the United States if any participant or the borrower, including
19a co-borrower, of proceeds of bonds issued to finance or refinance the project in whole
20or in part is incorporated organized under the laws of and has its principal place of
21business in any state or territory of the United States or a territory of the United
22States. To the extent that this paragraph applies to a borrower, it also applies to a
23participant if the participant is a nongovernmental entity
.
SB21-SSA1,1969v 24Section 1969v. 66.0304 (11) (c) of the statutes is amended to read:
SB21-SSA1,626,6
166.0304 (11) (c) Any action brought to challenge the validity of the issuance of
2a bond under this section, or the enforceability of a contract entered into under this
3section, must be commenced in circuit court within 30 days of the commission
4adopting a resolution authorizing the issuance of the bond or the execution of the
5contract or be barred. Section 893.77 does not apply to bonds issued under this
6section
.
SB21-SSA1,1970 7Section 1970. 66.0307 (10) of the statutes is amended to read:
SB21-SSA1,626,148 66.0307 (10) Boundary change ordinance; filing and recording
9requirements.
A boundary change under a cooperative plan shall be accomplished
10by the enactment of an ordinance by the governing body designated to do so in the
11plan. The filing and recording requirements under s. 66.0217 (9) (a), as they apply
12to cities and villages under s. 66.0217 (9) (a), apply to municipalities under this
13subsection. The requirements for the secretary of state administration are the same
14as those required in s. 66.0217 (9) (b).
SB21-SSA1,1974 15Section 1974. 66.0417 (1) of the statutes is amended to read:
SB21-SSA1,627,616 66.0417 (1) An employee or agent of a local health department designated by
17the department of health services under s. 254.69 (2) or the department of
18agriculture, trade and consumer protection under s. 97.41 or 97.615 (2) may enter,
19at reasonable hours, any premises for which the local health department issues a
20permit license under s. 97.41 or 254.69 (2) 97.615 (2) to inspect the premises, secure
21samples or specimens, examine and copy relevant documents and records , or obtain
22photographic or other evidence needed to enforce subch. VII of ch. 254, ch. 97 or s.
23254.47
, relating to those premises. If samples of food are taken, the local health
24department shall pay or offer to pay the market value of those samples. The local
25health department, department of health services or department of agriculture,

1trade and consumer protection shall examine the samples and specimens secured
2and shall conduct other inspections and examinations needed to determine whether
3there is a violation of subch. VII of ch. 254, ch. 97 or s. 254.47, rules adopted by the
4departments department under those statutes, ordinances adopted by the village,
5city or county or regulations adopted by the local board of health under s. 97.41 (7)
6or 254.69 97.615.
SB21-SSA1,1975 7Section 1975. 66.0417 (2) of the statutes is amended to read:
SB21-SSA1,627,248 66.0417 (2) (a) Whenever, as a result of an examination, a village, city or county
9has reasonable cause to believe that any examined food constitutes, or that any
10construction, sanitary condition, operation or method of operation of the premises or
11equipment used on the premises creates an immediate danger to health, the
12administrator of the village, city or county agency responsible for the village's, city's
13or county's agent functions under s. 97.41 or 254.69 (2) 97.615 (2) may issue a
14temporary order and cause it to be delivered to the permittee licensee, or to the owner
15or custodian of the food, or to both. The order may prohibit the sale or movement of
16the food for any purpose, prohibit the continued operation or method of operation of
17specific equipment, require the premises to cease any other operation or method of
18operation which creates the immediate danger to health, or set forth any
19combination of these requirements. The administrator may order the cessation of
20all operations authorized by the permit license only if a more limited order does not
21remove the immediate danger to health. Except as provided in par. (c), no temporary
22order is effective for longer than 14 days from the time of its delivery, but a temporary
23order may be reissued for one additional 14-day period, if necessary to complete the
24analysis or examination of samples, specimens or other evidence.
SB21-SSA1,628,10
1(b) No food described in a temporary order issued and delivered under par. (a)
2may be sold or moved and no operation or method of operation prohibited by the
3temporary order may be resumed without the approval of the village, city or county,
4until the order has terminated or the time period specified in par. (a) has run out,
5whichever occurs first. If the village, city or county, upon completed analysis and
6examination, determines that the food, construction, sanitary condition, operation
7or method of operation of the premises or equipment does not constitute an
8immediate danger to health, the permittee licensee, owner, or custodian of the food
9or premises shall be promptly notified in writing and the temporary order shall
10terminate upon his or her receipt of the written notice.
SB21-SSA1,628,1811 (c) If the analysis or examination shows that the food, construction, sanitary
12condition, operation or method of operation of the premises or equipment constitutes
13an immediate danger to health, the permittee licensee, owner, or custodian shall be
14notified within the effective period of the temporary order issued under par. (a).
15Upon receipt of the notice, the temporary order remains in effect until a final decision
16is issued under sub. (3), and no food described in the temporary order may be sold
17or moved and no operation or method of operation prohibited by the order may be
18resumed without the approval of the village, city or county.
SB21-SSA1,1976 19Section 1976. 66.0417 (3) of the statutes is amended to read:
SB21-SSA1,629,620 66.0417 (3) A notice issued under sub. (2) (c) shall be accompanied by notice
21of a hearing as provided in s. 68.11 (1). The village, city or county shall hold a hearing
22no later than 15 days after the service of the notice, unless both parties agree to a
23later date. Notwithstanding s. 68.12, a final decision shall be issued under s. 68.12
24within 10 days of the hearing. The decision may order the destruction of food, the
25diversion of food to uses which do not pose a danger to health, the modification of food

1so that it does not create a danger to health, changes to or replacement of equipment
2or construction, other changes in or cessations of any operation or method of
3operation of the equipment or premises, or any combination of these actions
4necessary to remove the danger to health. The decision may order the cessation of
5all operations authorized by the permit license only if a more limited order will not
6remove the immediate danger to health.
SB21-SSA1,1977 7Section 1977. 66.0417 (4) of the statutes is amended to read:
SB21-SSA1,629,138 66.0417 (4) A proceeding under this section, or the issuance of a permit license
9for the premises after notification of procedures under this section, does not
10constitute a waiver by the village, city or county of its authority to rely on a violation
11of ch. 97, s. 254.47 or subch. VII of ch. 254 or any rule adopted under those statutes
12as the basis for any subsequent suspension or revocation of the permit license or any
13other enforcement action arising out of the violation.
SB21-SSA1,1978 14Section 1978. 66.0435 (9) of the statutes is amended to read:
SB21-SSA1,629,2515 66.0435 (9) Municipalities; monthly municipal permit fees on recreational
16mobile homes and recreational vehicles.
A licensing authority may assess monthly
17municipal permit fees at the rates under this section on recreational mobile homes
18and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
19homes and recreational vehicles that are located in campgrounds licensed under s.
20254.47 97.67, recreational mobile homes that constitute improvements to real
21property under s. 70.043 (1), and recreational mobile homes or recreational vehicles
22that are located on land where the principal residence of the owner of the recreational
23mobile home or recreational vehicle is located, regardless of whether the recreational
24mobile home or recreational vehicle is occupied during all or part of any calendar
25year.
SB21-SSA1,1979
1Section 1979. 66.0436 (1) of the statutes is amended to read:
SB21-SSA1,630,32 66.0436 (1) In this section, "restaurant" has the meaning given in s. 254.61 (5)
397.01 (14g).
SB21-SSA1,1980 4Section 1980. 66.0436 (2) of the statutes is amended to read:
SB21-SSA1,630,95 66.0436 (2) No city, village, town, or county may enact an ordinance requiring
6a restaurant, a person who holds a permit license for a restaurant, or a person who
7conducts, maintains, manages, or operates a restaurant to satisfy a requirement
8related to the issuance or possession of a certificate of food protection practices that
9is not found under s. 254.71 97.33.
SB21-SSA1,1986f 10Section 1986f. 66.0602 (2m) (b) 1. of the statutes is amended to read:
SB21-SSA1,630,1411 66.0602 (2m) (b) 1. In this paragraph, "covered service" means garbage
12collection, fire protection, snow plowing, street sweeping, or storm water
13management, except that garbage collection may not be a covered service for any
14political subdivision that owned and operated a landfill on January 1, 2013
.
SB21-SSA1,1986j 15Section 1986j. 66.0602 (3) (bm) of the statutes is created to read:
SB21-SSA1,630,2416 66.0602 (3) (bm) Beginning with taxes levied in 2015, if a political subdivision
17transfers to another political subdivision any service that the transferor political
18subdivision provided in the preceding year, the amount of the decrease under par. (a)
19exceeds the amount of the increase under par. (b), and the transferor political
20subdivision and the transferee political subdivision agree on a division of a levy
21adjustment under this paragraph, one-half of the difference between the decrease
22under par. (a) and the increase under par. (b) may be used to increase the allowable
23levy of the transferor and transferee political subdivisions as provided in the levy
24adjustment agreement.
SB21-SSA1,1986m 25Section 1986m. 66.0602 (3) (f) 1. of the statutes is amended to read:
SB21-SSA1,631,7
166.0602 (3) (f) 1. Subject to subd. 3., and unless a political subdivision makes
2an adjustment under par. (fm),
if a political subdivision's allowable levy under this
3section in the prior year was greater than its actual levy in that year, the levy
4increase limit otherwise applicable under this section to the political subdivision in
5the next succeeding year is increased by the difference between the prior year's
6allowable levy and the prior year's actual levy, as determined by the department of
7revenue, up to a maximum increase of 1.5 percent of the actual levy in that prior year.
SB21-SSA1,1986me 8Section 1986me. 66.0602 (3) (fm) of the statutes is created to read:
SB21-SSA1,631,119 66.0602 (3) (fm) 1. Subject to subds. 3. and 4., a political subdivision's levy
10increase limit otherwise applicable under this section may be increased by any
11amount up to the maximum adjustment specified under subd. 2.
SB21-SSA1,631,1912 2. The maximum adjustment allowed under subd. 1. shall be calculated by
13adding the difference between the political subdivision's valuation factor in the
14previous year and the actual percent increase in a political subdivision's levy
15attributable to the political subdivision's valuation factor in the previous year, for the
165 years before the current year, less any amount claimed under subd. 1. in one of the
175 preceding years, except that the calculation may not include any year before 2014,
18and the maximum adjustment as calculated under this subdivision may not exceed
195 percent.
SB21-SSA1,631,2420 3. The adjustment described in subd. 1. may occur only if the political
21subdivision's governing body approves of the adjustment by a two-thirds majority
22vote of the governing body and if the political subdivision's level of outstanding
23general obligation debt in the current year is less than or equal to the political
24subdivision's level of outstanding general obligation debt in the previous year.
SB21-SSA1,632,3
14. This paragraph first applies to a levy that is imposed in 2015, and no political
2subdivision may make an adjustment under this paragraph if it makes an
3adjustment under par. (f) for the same year.
SB21-SSA1,1990e 4Section 1990e. 66.0615 (1) (a) of the statutes is amended to read:
SB21-SSA1,632,75 66.0615 (1) (a) "Commission" means an entity created by one municipality or
6by 2 or more municipalities in a zone, to coordinate tourism promotion and tourism
7development for the zone.
SB21-SSA1,1990ec 8Section 1990ec. 66.0615 (1) (f) of the statutes is amended to read:
SB21-SSA1,632,159 66.0615 (1) (f) "Tourism entity" means a nonprofit organization that came into
10existence before January 1, 1992, and provides staff, development or promotional
112015, spends at least 51 percent of its revenues on tourism promotion and tourism
12development, and provides destination marketing staff and
services for the tourism
13industry in a municipality, except that if no such organization exists in a
14municipality on January 1, 2015, a municipality may contract with such an
15organization if one is created in the municipality
.
SB21-SSA1,1990ed 16Section 1990ed. 66.0615 (1) (fm) (intro.) of the statutes is amended to read:
SB21-SSA1,632,2317 66.0615 (1) (fm) (intro.) "Tourism promotion and tourism development" means
18any of the following that are significantly used by transient tourists and reasonably
19likely to generate paid overnight stays at more than one establishment on which a
20tax under sub. (1m) (a) may be imposed, that are owned by different persons and
21located within a municipality in which a tax under this section is in effect; or, if the
22municipality has only one such establishment, reasonably likely to generate paid
23overnight stays in that establishment:
SB21-SSA1,1990ee 24Section 1990ee. 66.0615 (1m) (a) of the statutes is amended to read:
SB21-SSA1,633,15
166.0615 (1m) (a) The governing body of a municipality may enact an ordinance,
2and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege
3of furnishing, at retail, except sales for resale, rooms or lodging to transients by
4hotelkeepers, motel operators and other persons furnishing accommodations that
5are available to the public, irrespective of whether membership is required for use
6of the accommodations. A tax imposed under this paragraph may be collected from
7the consumer or user, but may not be imposed on sales to the federal government and
8persons listed under s. 77.54 (9a). A tax imposed under this paragraph by a
9municipality shall be paid to the municipality and may , with regard to any tax
10revenue that may not be retained by the municipality, shall
be forwarded to a tourism
11entity or a
commission if one is created under par. (c), as provided in par. (d). Except
12as provided in par. (am), a tax imposed under this paragraph by a municipality may
13not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this
14paragraph is in effect on May 13, 1994, the municipality imposing the tax shall
15reduce the tax to 8%, effective on June 1, 1994.
SB21-SSA1,1990ef 16Section 1990ef. 66.0615 (1m) (d) 1. of the statutes is amended to read:
SB21-SSA1,633,2317 66.0615 (1m) (d) 1. A municipality that first imposes a room tax under par. (a)
18after May 13, 1994, shall spend at least 70% of the amount collected on tourism
19promotion and tourism development. Any amount of room tax collected that must
20be spent on tourism promotion and tourism development shall either be spent
21directly by the municipality on tourism promotion and development or shall be

22forwarded to the commission for its municipality or zone if the municipality has
23created a commission, or forwarded to a tourism entity.
SB21-SSA1,1990eg 24Section 1990eg. 66.0615 (1m) (d) 2. of the statutes is amended to read:
SB21-SSA1,634,13
166.0615 (1m) (d) 2. If Subject to par. (dm), if a municipality collects a room tax
2on May 13, 1994, it may retain not more than the same percentage of the room tax
3that it retains on May 13, 1994. If a municipality that collects a room tax on May 1,
41994, increases its room tax after May 1, 1994, the municipality may retain not more
5than the same percentage of the room tax that it retains on May 1, 1994, except that
6if the municipality is not exempt under par. (am) from the maximum tax that may
7be imposed under par. (a), the municipality shall spend at least 70% of the increased
8amount of room tax that it begins collecting after May 1, 1994, on tourism promotion
9and development. Any amount of room tax collected that must be spent on tourism
10promotion and tourism development shall either be spent directly by the
11municipality on tourism promotion and development or shall be
forwarded to the
12commission for its municipality or zone if the municipality has created a commission,
13or forwarded to a tourism entity
.
SB21-SSA1,1990eh 14Section 1990eh. 66.0615 (1m) (d) 3. of the statutes is amended to read:
SB21-SSA1,634,1715 66.0615 (1m) (d) 3. A commission shall use the room tax revenue that it
16receives from a municipality for tourism promotion and tourism development in the
17zone or in the municipality.
SB21-SSA1,1990ei 18Section 1990ei. 66.0615 (1m) (d) 7. of the statutes is amended to read:
SB21-SSA1,634,2319 66.0615 (1m) (d) 7. Notwithstanding the provisions of subds. 1. and 2., any
20amount of room tax revenue that a municipality described under s. 77.994 (3) is
21required to spend on tourism promotion and tourism development shall be forwarded
22to, and spent by, the municipality's tourism entity, unless the municipality creates
23a commission and forwards the revenue to the commission.
SB21-SSA1,1990ej 24Section 1990ej. 66.0615 (1m) (d) 8. of the statutes is created to read:
SB21-SSA1,635,4
166.0615 (1m) (d) 8. The governing body of a tourism entity shall include at least
2one owner or operator of a lodging facility that collects the room tax described in this
3section and that is located in the municipality for which the room tax is collected.
4Subdivision 4., as it applies to a commission, applies to a tourism entity.
SB21-SSA1,1990ek 5Section 1990ek. 66.0615 (1m) (dm) of the statutes is created to read:
SB21-SSA1,635,116 66.0615 (1m) (dm) Subject to par. (dq), beginning with the room tax collected
7on January 1, 2016, by a municipality that collected a room tax on May 13, 1994, as
8described in par. (d) 2., and retained more than 30 percent of the room tax collected
9for purposes other than tourism promotion and tourism development, such a
10municipality may continue to retain, each year, the greater of either 30 percent of its
11current year revenues or one of the following amounts:
SB21-SSA1,635,1312 1. For fiscal year 2016, the same dollar amount of the room tax retained as the
13municipality retained in its 2013 fiscal year.
SB21-SSA1,635,1514 2. For fiscal year 2017, the same dollar amount of the room tax retained as the
15municipality retained in its 2012 fiscal year.
SB21-SSA1,635,1716 3. For fiscal year 2018, the same dollar amount of the room tax retained as the
17municipality retained in its 2011 fiscal year.
SB21-SSA1,635,1918 4. For fiscal year 2019, the same dollar amount of the room tax retained as the
19municipality retained in its 2010 fiscal year.
SB21-SSA1,635,2120 5. For fiscal year 2020 and thereafter, the same dollar amount of the room tax
21retained as the municipality retained in its 2009 fiscal year.
SB21-SSA1,1990ekf 22Section 1990ekf. 66.0615 (1m) (dq) of the statutes is created to read:
SB21-SSA1,636,323 66.0615 (1m) (dq) 1. Subject to subd. 2., with regard to a municipality to which
24par. (dm) applies, if that municipality is subject to a contract that it entered into
25before January 1, 2015, and the contract is in effect on the effective date of this

1subdivision .... [LRB inserts date], the provisions of par. (dm) do not apply to any room
2tax revenues to the extent those revenues are needed to satisfy the terms of the
3contract.
SB21-SSA1,636,64 2. Upon the satisfaction of the terms of the contract which, under subd. 1., limit
5the application of par. (dm) to such a municipality, par. (dm) shall then apply to the
6municipality.
SB21-SSA1,1990eL 7Section 1990eL. 66.0615 (4) of the statutes is created to read:
SB21-SSA1,636,108 66.0615 (4) (a) Annually, on or before May 1, on a form created and provided
9by the department of revenue, every municipality that imposes a tax under sub. (1m)
10shall certify and report to the department, beginning in 2016, all of the following:
SB21-SSA1,636,1211 1. The amount of room tax revenue collected, and the room tax rate imposed,
12by the municipality in the previous year.
SB21-SSA1,636,1713 2. A detailed accounting of the amounts of such revenue that were forwarded
14in the previous year for tourism promotion and tourism development, specifying the
15commission or tourism entity that received the revenue. The detailed accounting
16shall include expenditures of at least $1,000 made by a commission or a tourism
17entity.
SB21-SSA1,636,2118 3. A list of each member of the commission and each member of the governing
19body of a tourism entity to which the municipality forwarded room tax revenue in the
20previous year, and the name of the business entity the member owns, operates, or is
21employed by, if any.
SB21-SSA1,636,2322 (b) The department of revenue shall collect the reports described in par. (a) and
23shall make them available to the public.
SB21-SSA1,637,224 (c) The department of revenue may impose a penalty of not more than $3,000
25on a municipality that does not submit to the department the reports described in

1par. (a). A municipality may not use room tax revenue to pay a penalty imposed
2under this paragraph. The penalty shall be paid to the department of revenue.
SB21-SSA1,1990h 3Section 1990h. 66.0703 (13) of the statutes is amended to read:
SB21-SSA1,637,154 66.0703 (13) Every special assessment levied under this section is a lien on the
5property against which it is levied on behalf of the municipality levying the
6assessment or the owner of any certificate, bond or other document issued by public
7authority, evidencing ownership of or any interest in the special assessment, from
8the date of the determination of the assessment by the governing body. The
9governing body shall provide for the collection of the assessments and may establish
10penalties for payment after the due date. The governing body shall provide that all
11assessments or installments that are not paid by the date specified shall be extended
12upon the tax roll as a delinquent tax special assessment, as defined under s. 74.01
13(3),
against the property and all proceedings in relation to the collection, return and
14sale of property for delinquent real estate taxes apply to the special assessment,
15except as otherwise provided by statute.
SB21-SSA1,1991 16Section 1991. 66.0705 (1) (a) of the statutes is amended to read:
SB21-SSA1,637,2517 66.0705 (1) (a) The property of this state, except that held for highway
18right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09, and
19the property of every county, city, village, town, school district, sewerage district or
20commission, sanitary or water district or commission, or any public board or
21commission within this state, and of every corporation, company, or individual
22operating any railroad, telegraph, telecommunications, electric light , or power
23system, or doing any of the business mentioned in ch. 76, and of every other
24corporation or company is in all respects subject to all special assessments for local
25improvements.
SB21-SSA1,1991d
1Section 1991d. 66.0809 (3) (a) of the statutes is amended to read:
SB21-SSA1,638,182 66.0809 (3) (a) Except as provided in subs. (4) and (5), on October 15 in each
3year notice shall be given to the owner or occupant of the lots or parcels of real estate
4to which utility service has been furnished prior to October 1 by a public utility
5operated by a town, city, or village and payment for which is owing and in arrears at
6the time of giving the notice. The department in charge of the utility shall furnish
7the treasurer with a list of the lots or parcels of real estate for which utility service
8charges are in arrears, and the notice shall be given by the treasurer, unless the
9governing body of the city, village, or town authorizes notice to be given directly by
10the department. The notice shall be in writing and shall state the amount of arrears,
11including any penalty assessed pursuant to the rules of the utility; that unless the
12amount is paid by November 1 a penalty of 10 percent of the amount of arrears will
13be added; and that unless the arrears, with any added penalty, are paid by November
1415, the arrears and penalty will be levied as a tax special charge, as defined under
15s. 74.01 (4),
against the lot or parcel of real estate to which utility service was
16furnished and for which payment is delinquent. The notice may be served by delivery
17to either the owner or occupant personally, or by letter addressed to the owner or
18occupant at the post-office address of the lot or parcel of real estate.
SB21-SSA1,1991e 19Section 1991e. 66.0809 (3) (b) of the statutes is amended to read:
SB21-SSA1,639,220 66.0809 (3) (b) On November 16, the officer or department issuing the notice
21shall certify and file with the clerk a list of all lots or parcels of real estate, giving the
22legal description, for which notice of arrears was given under par. (a) and for which
23arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent
24amount, including the penalty, becomes a lien upon the lot or parcel of real estate to
25which the utility service was furnished and payment for which is delinquent, and the

1clerk shall insert the delinquent amount and penalty as a tax special charge, as
2defined under s. 74.01 (4),
against the lot or parcel of real estate.
SB21-SSA1,1991f 3Section 1991f. 66.0809 (3) (c) of the statutes is amended to read:
SB21-SSA1,639,74 66.0809 (3) (c) All proceedings in relation to the collection of general property
5taxes and to the return and sale of property for delinquent taxes apply to the tax
6special charge under par. (b) if it is not paid within the time required by law for
7payment of taxes upon real estate.
SB21-SSA1,1991m 8Section 1991m. 66.0813 (5m) of the statutes is created to read:
SB21-SSA1,639,99 66.0813 (5m) (a) In this subsection:
SB21-SSA1,639,1010 1. "Municipality" means a city, village, or town.
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