AB100: Bill Text

AB100, s. 2194 Section 2194. 66.023 (1) (a) of the statutes is amended to read:

AB100,957,12 66.023 (1) (a) "Department" means the department of commerce administration.

AB100, s. 2195 Section 2195. 66.025 of the statutes is amended to read:

AB100,958,2 66.025 Annexation of owned territory. In addition to other methods provided by law and subject to ss. 59.692 (7) and 66.023 (7), territory owned by and lying near but not necessarily contiguous to a village or city may be annexed to a village or city by ordinance enacted by the board of trustees of the village or the common council of the city, provided that in the case of noncontiguous territory the use of the territory by the city or village is not contrary to any town or county zoning regulation. The ordinance shall contain the exact description of the territory annexed and the names of the towns from which detached, and shall operate to attach the territory to the village or city upon the filing of 6 certified copies thereof in the office of the secretary of state, together with 6 copies of a plat showing the boundaries of the territory attached. Two copies of the ordinance and plat shall be forwarded by the secretary of state to the department of transportation, one copy to the department of natural resources, one copy to the department of revenue and one copy to the department of education public instruction.

AB100, s. 2196 Section 2196. 66.03 (2c) (a) 2. of the statutes is amended to read:

AB100,958,13 66.03 (2c) (a) 2. The clerk of any school district to which territory is transferred, within 30 days of the effective date of the transfer, shall certify to the clerk of the municipality from which the territory was transferred a metes and bounds description of the land area involved. Upon receipt of the description the clerk of the municipality from which the territory was transferred shall certify to the department of revenue the latest assessed value of the real and personal property located within the transferred territory, file one copy of the certification with the school district clerk and one copy with the department of education public instruction and make such further reports as are needed by the department of revenue in the performance of duties required by law.

AB100, s. 2197 Section 2197. 66.03 (3) (c) of the statutes is amended to read:

AB100,959,2 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, s. 2198 Section 2198. 66.03 (5) of the statutes is amended to read:

AB100,960,7 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, s. 2199 Section 2199. 66.058 (3) (c) 1. c. of the statutes is amended to read:

AB100,960,12 66.058 (3) (c) 1. c. The value of each mobile home, determined under subd. 1. b., shall be multiplied by the general property gross tax rate, less any credit rate for the property tax relief credit credits under subch. II of ch. 79, established on the preceding year's assessment of general property.

AB100, s. 2200 Section 2200. 66.058 (3) (c) 8. of the statutes is repealed.

AB100, s. 2201 Section 2201. 66.119 (1) (b) 7. c. of the statutes is amended to read:

AB100,960,21 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 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, s. 2202 Section 2202. 66.119 (1) (b) 7. d. of the statutes is amended to read:

AB100,961,5 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 assessment imposed by s. 165.755 and any applicable domestic abuse assessment imposed by s. 973.055 (1).

AB100, s. 2203 Section 2203. 66.119 (1) (c) of the statutes is amended to read:

AB100,961,14 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 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, s. 2204 Section 2204. 66.119 (3) (a) of the statutes is amended to read:

AB100,961,23 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 assessment or domestic abuse assessment that may be imposed.

AB100, s. 2205 Section 2205. 66.119 (3) (b) of the statutes is amended to read:

AB100,962,11 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 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, s. 2206 Section 2206. 66.119 (3) (c) of the statutes is amended to read:

AB100,963,12 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 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 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 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 assessment and any applicable domestic abuse assessment.

AB100, s. 2207 Section 2207. 66.119 (3) (d) of the statutes is amended to read:

AB100,964,10 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 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 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 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, s. 2208 Section 2208. 66.12 (1) (b) of the statutes is amended to read:

AB100,965,15 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 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 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, s. 2209 Section 2209. 66.18 of the statutes is amended to read:

AB100,965,25 66.18 Liability and worker's compensation insurance. The state, or any municipality local governmental unit, as defined in s. 345.05 (1) (c) (bg), is empowered to procure risk management services and liability insurance covering the state or municipality local governmental unit and its officers, agents and employes and worker's compensation insurance covering officers and employes of the state or municipality local governmental unit. A municipality local governmental unit may participate in and pay the cost of risk management services and liability and worker's compensation insurance through a municipal insurance mutual organized under s. 611.23.

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

AB100,966,8 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), 632.896, 767.25 (4m) (d) and, 767.51 (3m) (d) and 767.62 (4) (b) 4.

AB100, s. 2211 Section 2211. 66.30 (1) (c) of the statutes is created to read:

AB100,966,12 66.30 (1) (c) If the purpose of the intergovernmental cooperation is the establishment of a commission to create a premier resort center under sub. (3q), "municipality" means any city, village, town or county in the Wisconsin Dells area.

AB100, s. 2212 Section 2212. 66.30 (3q) of the statutes is created to read:

AB100,966,20 66.30 (3q) (a) In this subsection, "premier resort center" means one or more related structures; including fixtures, equipment, offices and parking facilities; that are owned, operated or leased by a municipality and used primarily for conventions, expositions, trade shows, musical or dramatic events or other events involving educational, cultural or commercial activities, and facilities that are used to support such structures and activities, except that "premier resort center" does not include structures or facilities that are used primarily for recreational or sporting activities.

AB100,966,23 (b) In addition to the authority that it has under this section, subject to par. (c), a commission created by a municipality under sub. (1) (c), by contract under this section, may do all of the following:

AB100,966,25 1. Acquire, construct, equip, maintain, improve, lease, operate and manage a premier resort center.

AB100,967,2 2. Impose a tax on food and beverage sales under s. 77.98, except that the taxes shall be imposed separately by each municipality that is part of the commission.

AB100,967,5 3. Issue licenses for the sale of alcohol beverages under the exception in s. 125.51 (4) (wd), except that the licenses shall be issued separately by each municipality that is part of the commission.

AB100,967,9 (c) Notwithstanding sub. (3m), participating municipalities under sub. (1) (c) that create a commission by contract under this section, acting jointly or separately, may finance a premier resort center, or an agreed share of the cost of such a center, by issuing bonds under s. 66.066 but not by issuing bonds under ch. 67.

AB100, s. 2213 Section 2213. 66.30 (6) (g) of the statutes is amended to read:

AB100,967,19 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, s. 2214 Section 2214. 66.36 (intro.) of the statutes is amended to read:

AB100,967,25 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, s. 2215 Section 2215. 66.46 (13) of the statutes is amended to read:

AB100,968,8 66.46 (13) (title) Report on effects and impact of tax incremental financing. The department of commerce revenue, in cooperation with other state agencies and local governments, shall make a comprehensive report to the governor and the chief clerk of each house of the legislature, for distribution to the legislature under s. 13.172 (2) and to the governor, at the beginning of each biennium, beginning with the 1977 1999 biennium, as to the effects and impact of tax incremental financing projects socially, economically and financially.

AB100, s. 2216 Section 2216. 66.462 of the statutes is created to read:

AB100,968,11 66.462 Environmental remediation tax incremental financing. (1) Definitions. In this section:

AB100,968,15 (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.

AB100,968,16 (b) "Department" means the department of revenue.

AB100,968,24 (c) "Eligible costs" means capital costs, financing costs and administrative and professional service costs for the removal, containment or monitoring of, or the restoration of soil or groundwater affected by, environmental pollution, 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.

AB100,969,3 (d) "Environmental pollution" has the meaning given in s. 292.01 (4), except that "environmental pollution" does not include any damage caused by runoff from land under agricultural use.

AB100,969,11 (e) "Environmental remediation tax increment" means that amount obtained by multiplying the total city, county, school and other local general property taxes levied on a parcel of real property that is certified under this section in a year by a fraction having as a numerator the environmental remediation value increment for that year for that parcel and as a denominator that year's equalized value of that parcel. In any year, an environmental remediation tax increment is "positive" if the environmental remediation value increment is positive; it is "negative" if the environmental remediation value increment is negative.

AB100,969,17 (f) "Environmental remediation tax incremental base" means the aggregate value, as equalized by the department, of a parcel of real property that is certified under this section as of the January 1 preceding the date on which the department of natural resources issues a certificate certifying that environmental pollution on the property has been remediated in accordance with rules promulgated by the department of natural resources.

AB100,969,24 (g) "Environmental remediation value increment" means the equalized value of a parcel of real property that is certified under this section minus the environmental remediation tax incremental base. In any year, the environmental remediation value increment is "positive" if the environmental remediation tax incremental base of the parcel of property is less than the aggregate value of the parcel of property as equalized by the department; it is "negative" if that base exceeds that aggregate value.

AB100,969,25 (h) "Hazardous substance" has the meaning given in s. 292.01 (5).

AB100,970,4 (i) "Period of certification" means a period of not more than 17 years beginning after the department certifies the environmental remediation tax incremental base of a parcel of property under sub. (4) or a period before all eligible costs have been paid, whichever occurs first.

AB100,970,5 (j) "Political subdivision" means a city, village, town or county.

AB100,970,6 (k) "Taxable property" means all real and personal taxable property.

AB100,970,16 (2) Use of environmental remediation tax increments. A political subdivision that develops, and whose governing body approves, a written proposal to remediate environmental pollution on property owned by the political subdivision may use an environmental remediation tax increment to pay the eligible costs of remediating environmental pollution on property that is not part of a tax incremental district created under s. 66.46 and that is owned by the political subdivision at the time of the remediation and then transferred to another person after the property is remediated, as provided in this section. No political subdivision may submit an application to the department under sub. (4) until the joint review board approves the political subdivision's written proposal under sub. (3).

AB100,971,9 (3) Joint review board. (a) Any political subdivision that seeks to use an environmental remediation tax increment under sub. (2) shall convene a joint review board to review the proposal. The board shall consist of one representative chosen by the school district that has power to levy taxes on the property that is remediated, one representative chosen by the technical college district that has power to levy taxes on the property, one representative chosen by the county that has power to levy taxes on the property that is remediated, one representative chosen by the political subdivision and one public member. If more than one school district, more than one technical college district or more than one county has the power to levy taxes on the property that is remediated, the unit in which is located property that has the greatest value shall choose that representative to the board. The public member and the board's chairperson shall be selected by a majority of the other board members at the board's first meeting. All board members shall be appointed and the first board meeting held within 14 days after the political subdivision's governing body approves the written proposal under sub. (2). Additional meetings of the board shall be held upon the call of any member. The political subdivision that seeks to act under sub. (2) shall provide administrative support for the board. By majority vote, the board may disband following approval or rejection of the proposal.

AB100,971,12 (b) 1. The board shall review the written proposal and the statement described under sub. (4) (a). As part of its deliberations the board may hold additional hearings on the proposal.

AB100,971,15 2. No written application may be submitted under sub. (4) unless the board approves the written proposal under sub. (2) by a majority vote not less than 10 days nor more than 30 days after receiving the proposal.

AB100,971,17 3. The board shall submit its decision to the political subdivision no later than 7 days after the board acts on and reviews the written proposal.

AB100,971,19 (c) 1. The board shall base its decision to approve or deny a proposal on the following criteria:

AB100,971,21 a. Whether the development expected in the remediated property would occur without the use of environmental remediation tax incremental financing.

AB100,971,24 b. Whether the economic benefits of the remediated property, as measured by increased employment, business and personal income and property value, are insufficient to compensate for the cost of the improvements.

AB100,972,3 c. Whether the benefits of the proposal outweigh the anticipated environmental remediation tax increments to be paid by the owners of property in the overlying taxing districts.

AB100,972,5 2. The board shall issue a written explanation describing why any proposal it rejects fails to meet one or more of the criteria specified in subd. 1.

AB100,972,9 (d) If a joint review board convened by a city or village under s. 66.46 (4m) is in existence when a city or village seeks to act under this section, the city or village may require the joint review board convened under s. 66.46 (4m) to exercise the functions of a joint review board that could be convened under this subsection.

AB100,972,13 (4) Certification. Upon written application to the department by the clerk of a political subdivision, the department shall certify to the clerk of the political subdivision the environmental remediation tax incremental base of a parcel of real property if all of the following apply:

AB100,972,19 (a) The political subdivision submits a statement that it has incurred eligible costs with respect to the parcel of property and the statement details the purpose and amount of the expenditures and includes a dated certificate issued by the department of natural resources that certifies that environmental pollution on the parcel of property has been remediated in accordance with rules promulgated by the department of natural resources.

AB100,972,24 (b) The political subdivision submits a statement that all taxing jurisdictions with the authority to levy general property taxes on the parcel of property have been notified that the political subdivision intends to recover the costs of remediating environmental pollution on the property and have been provided a statement of the estimated costs to be recovered.

AB100,973,3 (c) The political subdivision submits a statement, signed by its chief executive officer, that the political subdivision has attempted to recover the cost of remediating environmental pollution on the property from responsible parties.

AB100,973,8 (5) Designation on assessment and tax rolls. The assessor of a taxation district shall identify on the assessment roll returned and examined under s. 70.45 those parcels of property that have been certified under sub. (4) during the period of certification. The clerk of a taxation district shall make a similar notation on the tax roll under s. 70.65.

AB100,973,15 (6) Notice to taxing jurisdictions. During the period of certification, the department shall annually give notice to the designated finance officer of all taxing jurisdictions having the power to levy general taxes on property that is certified under sub. (4) of the equalized value of that property and the environmental remediation tax incremental base of that property. The notice shall explain that the environmental remediation tax increment shall be paid to the political subdivision as provided under sub. (8) from the taxes collected.

AB100,973,21 (7) Environmental remediation tax increments authorized. The department shall annually authorize the positive environmental remediation tax increment with respect to a parcel of property during the period of certification to the political subdivision that incurred the costs to remediate environmental pollution on the property, except that an authorization granted under this subsection does not apply after the department receives the notice described under sub. (10) (b).

AB100,974,3 (8) Settlement for environmental remediation tax increments. Every officer charged by law to collect and settle general property taxes shall, on the settlement dates provided by law, pay to the treasurer of a political subdivision from all general property taxes collected by the officer the proportion of the environmental remediation tax increment due the political subdivision that the general property taxes collected bears to the total general property taxes levied, exclusive of levies for state trust fund loans, state taxes and state special charges.

AB100,974,14 (9) Separate accounting required. An environmental remediation tax increment received with respect to a parcel of land that is subject to this section shall be deposited in a separate fund by the treasurer of the political subdivision. No money may be paid out of the fund except to pay eligible costs for a parcel of land, to reimburse the political subdivision for such costs or to satisfy claims of holders of bonds or notes issued to pay eligible costs. If an environmental remediation tax increment that has been collected with respect to a parcel of land remains in the fund after the period of certification has expired, it shall be paid to the treasurers of the taxing jurisdictions in which the parcel is located in proporation to the relative share of those taxing jurisdictions in the most recent levy of general property taxes on the parcel.

AB100,974,17 (10) Reporting requirements. A political subdivision that uses an environmental remediation tax increment to pay eligible costs of remediating environmental pollution under this section shall do all of the following:

AB100,974,22 (a) Prepare and make available to the public updated annual reports describing the status of all projects to remediate environmental pollution funded under this section, including revenues and expenditures. A copy of the report shall be sent to all taxing jurisdictions with authority to levy general property taxes on the parcel of property by May 1 annually.

AB100,974,24 (b) Notify the department within 10 days after the period of certification for a parcel of property has expired.

AB100, s. 2217 Section 2217. 66.521 (9) of the statutes is amended to read:

AB100,975,12 66.521 (9) Payment of taxes. When any industrial project acquired by a municipality under this section is used by a private person as a lessee, sublessee or in any capacity other than owner, that person shall be subject to taxation in the same amount and to the same extent as though that person were the owner of the property. Taxes shall be assessed to such private person using the real property and collected in the same manner as taxes assessed to owners of real property. When due, the taxes shall constitute a debt due from such private person to the taxing unit and shall be recoverable as provided by law, and such unpaid taxes shall become a lien against the property with respect to which they were assessed, superior to all other liens, except a lien under s. 292.31 (8) (i), 292.41 (6) (d) or 292.81, and shall be placed on their tax roll when there has been a conveyance of the property in the same manner as are other taxes assessed against real property.

AB100, s. 2218 Section 2218. 66.73 of the statutes is amended to read:

AB100,976,5 66.73 Citizenship day. To redirect the attention of the citizens of Wisconsin (particularly those who are about to exercise the franchise for the first time) to the fundamentals of American government and to American traditions, any county, municipal or school board may annually provide for and appropriate funds for a program of citizenship education which stresses, through free and frank discussion of a nonpolitical, nonsectarian and nonpartisan nature, the doctrine of democracy, the duties and responsibilities of elective and appointive officers, the responsibilities of voters in a republic and the organization, functions and operation of government. This program should culminate in a ceremony of induction to citizenship for those who have been enfranchised within the past year. Any county may determine to conduct such ceremony either on or within the octave of the day designated by congress or proclaimed by the president of the United States as Citizenship Day. The board may carry out this function in such manner as it determines. The secretary of state, department of education public instruction and other state officers and departments shall cooperate with the participating units of government by the dissemination of available information which will stimulate interest in the government of Wisconsin and its subdivisions.

AB100, s. 2219 Section 2219. 66.81 of the statutes is amended to read: