AB100-engrossed,1034,76 2. In 1996, the municipality collected arrearages for electric service provided
7by the municipal utility using the procedures under s. 66.60 (16), 1993 stats.
AB100-engrossed, s. 2200u 8Section 2200u. 66.075 (5) of the statutes is amended to read:
AB100-engrossed,1034,219 66.075 (5) The provisions of this section shall apply only to such counties, cities,
10villages and towns as shall have adopted the same at any general or municipal
11election at which the question of the establishment of such county or municipal
12slaughterhouse shall have been submitted to the voters of such county, city, village
13or town. Such question shall, upon the filing of a petition conforming to the
14requirements of s. 8.40 by electors of such county, city, village or town equal in
15number to at least 10% of all the votes cast in such county, city, village or town for
16governor at the last preceding general election, be submitted to the electors of such
17county, city, village or town at the next ensuing election authorized under s. 8.065 (2)
18or an election authorized under s. 8.065 (3) to be held not sooner than 45 days after
19filing of the petition
, and if a majority of votes cast shall be in favor of the
20establishment of such slaughterhouse, the provisions of this section shall apply to
21such county, city, village or town.
AB100-engrossed, s. 2201 22Section 2201. 66.119 (1) (b) 7. c. of the statutes is amended to read:
AB100-engrossed,1035,523 66.119 (1) (b) 7. c. That if the alleged violator makes a cash deposit and does
24not appear in court, he or she either will be deemed to have tendered a plea of no
25contest and submitted to a forfeiture, a penalty assessment imposed by s. 165.87, a

1jail assessment imposed by s. 302.46 (1), a crime laboratories and drug law
2enforcement assessment imposed by s. 165.755
and any applicable domestic abuse
3assessment imposed by s. 973.055 (1) not to exceed the amount of the deposit or will
4be summoned into court to answer the complaint if the court does not accept the plea
5of no contest.
AB100-engrossed, s. 2202 6Section 2202. 66.119 (1) (b) 7. d. of the statutes is amended to read:
AB100-engrossed,1035,147 66.119 (1) (b) 7. d. That if the alleged violator does not make a cash deposit and
8does not appear in court at the time specified, the court may issue a summons or a
9warrant for the defendant's arrest or consider the nonappearance to be a plea of no
10contest and enter judgment under sub. (3) (d), or the municipality may commence an
11action against the alleged violator to collect the forfeiture, the penalty assessment
12imposed by s. 165.87, the jail assessment imposed by s. 302.46 (1) , the crime
13laboratories
and drug law enforcement assessment imposed by s. 165.755 and any
14applicable domestic abuse assessment imposed by s. 973.055 (1).
AB100-engrossed, s. 2203 15Section 2203. 66.119 (1) (c) of the statutes is amended to read:
AB100-engrossed,1035,2316 66.119 (1) (c) An ordinance adopted under par. (a) shall contain a schedule of
17cash deposits that are to be required for the various ordinance violations, and for the
18penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46
19(1), the crime laboratories and drug law enforcement assessment imposed by s.
20165.755
and any applicable domestic abuse assessment imposed by s. 973.055 (1), for
21which a citation may be issued. The ordinance shall also specify the court, clerk of
22court or other official to whom cash deposits are to be made and shall require that
23receipts be given for cash deposits.
AB100-engrossed, s. 2204 24Section 2204. 66.119 (3) (a) of the statutes is amended to read:
AB100-engrossed,1036,8
166.119 (3) (a) The person named as the alleged violator in a citation may appear
2in court at the time specified in the citation or may mail or deliver personally a cash
3deposit in the amount, within the time and to the court, clerk of court or other official
4specified in the citation. If a person makes a cash deposit, the person may
5nevertheless appear in court at the time specified in the citation, provided that the
6cash deposit may be retained for application against any forfeiture, restitution,
7penalty assessment, jail assessment, crime laboratories and drug law enforcement
8assessment
or domestic abuse assessment that may be imposed.
AB100-engrossed, s. 2205 9Section 2205. 66.119 (3) (b) of the statutes is amended to read:
AB100-engrossed,1036,2010 66.119 (3) (b) If a person appears in court in response to a citation, the citation
11may be used as the initial pleading, unless the court directs that a formal complaint
12be made, and the appearance confers personal jurisdiction over the person. The
13person may plead guilty, no contest or not guilty. If the person pleads guilty or no
14contest, the court shall accept the plea, enter a judgment of guilty and impose a
15forfeiture, the penalty assessment imposed by s. 165.87, the jail assessment imposed
16by s. 302.46 (1), the crime laboratories and drug law enforcement assessment
17imposed by s. 165.755
and any applicable domestic abuse assessment imposed by s.
18973.055 (1). If the court finds that the violation meets the conditions in s. 800.093
19(1), the court may order restitution under s. 800.093. A plea of not guilty shall put
20all matters in the case at issue, and the matter shall be set for trial.
AB100-engrossed, s. 2206 21Section 2206. 66.119 (3) (c) of the statutes is amended to read:
AB100-engrossed,1037,2322 66.119 (3) (c) If the alleged violator makes a cash deposit and fails to appear
23in court, the citation may serve as the initial pleading and the violator shall be
24considered to have tendered a plea of no contest and submitted to a forfeiture, the
25penalty assessment imposed by s. 165.87, the jail assessment imposed by s. 302.46

1(1), the crime laboratories and drug law enforcement assessment imposed by s.
2165.755
and any applicable domestic abuse assessment imposed by s. 973.055 (1) not
3exceeding the amount of the deposit. The court may either accept the plea of no
4contest and enter judgment accordingly or reject the plea. If the court finds the
5violation meets the conditions in s. 800.093 (1), the court may summon the alleged
6violator into court to determine if restitution shall be ordered under s. 800.093. If
7the court accepts the plea of no contest, the defendant may move within 10 days after
8the date set for the appearance to withdraw the plea of no contest, open the judgment
9and enter a plea of not guilty if the defendant shows to the satisfaction of the court
10that the failure to appear was due to mistake, inadvertence, surprise or excusable
11neglect. If the plea of no contest is accepted and not subsequently changed to a plea
12of not guilty, no costs or fees may be taxed against the violator, but a penalty
13assessment, a jail assessment, a crime laboratories and drug law enforcement
14assessment
and, if applicable, a domestic abuse assessment shall be assessed. If the
15court rejects the plea of no contest, an action for collection of the forfeiture, penalty
16assessment, jail assessment, crime laboratories and drug law enforcement
17assessment
and any applicable domestic abuse assessment may be commenced. A
18city, village, town sanitary district or public inland lake protection and rehabilitation
19district may commence action under s. 66.12 (1) and a county or town may commence
20action under s. 778.10. The citation may be used as the complaint in the action for
21the collection of the forfeiture, penalty assessment, jail assessment , crime
22laboratories
and drug law enforcement assessment and any applicable domestic
23abuse assessment.
AB100-engrossed, s. 2207 24Section 2207. 66.119 (3) (d) of the statutes is amended to read:
AB100-engrossed,1038,23
166.119 (3) (d) If the alleged violator does not make a cash deposit and fails to
2appear in court at the time specified in the citation, the court may issue a summons
3or warrant for the defendant's arrest or consider the nonappearance to be a plea of
4no contest and enter judgment accordingly if service was completed as provided
5under par. (e) or the county, town, city, village, town sanitary district or public inland
6lake protection and rehabilitation district may commence an action for collection of
7the forfeiture, penalty assessment and, jail assessment and crime laboratories and
8drug law enforcement assessment
and any applicable domestic abuse assessment.
9A city, village, town sanitary district or public inland lake protection and
10rehabilitation district may commence action under s. 66.12 (1) and a county or town
11may commence action under s. 778.10. The citation may be used as the complaint
12in the action for the collection of the forfeiture, penalty assessment and, jail
13assessment and crime laboratories and drug law enforcement assessment and any
14applicable domestic abuse assessment. If the court considers the nonappearance to
15be a plea of no contest and enters judgment accordingly, the court shall promptly mail
16a copy or notice of the judgment to the defendant. The judgment shall allow the
17defendant not less than 20 days from the date of the judgment to pay any forfeiture,
18penalty assessment and, jail assessment and crime laboratories and drug law
19enforcement assessment
and any applicable domestic abuse assessment imposed.
20If the defendant moves to open the judgment within 6 months after the court
21appearance date fixed in the citation, and shows to the satisfaction of the court that
22the failure to appear was due to mistake, inadvertence, surprise or excusable neglect,
23the court shall reopen the judgment, accept a not guilty plea and set a trial date.
AB100-engrossed, s. 2208 24Section 2208. 66.12 (1) (b) of the statutes is amended to read:
AB100-engrossed,1040,4
166.12 (1) (b) Local ordinances, except as provided in this paragraph or ss.
2345.20 to 345.53, may contain a provision for stipulation of guilt or no contest of any
3or all violations under those ordinances, and may designate the manner in which the
4stipulation is to be made and fix the penalty to be paid. When a person charged with
5a violation for which stipulation of guilt or no contest is authorized makes a timely
6stipulation and pays the required penalty and pays the penalty assessment imposed
7by s. 165.87, the jail assessment imposed by s. 302.46 (1), the crime laboratories and
8drug law enforcement assessment imposed by s. 165.755
and any applicable
9domestic abuse assessment imposed by s. 973.055 (1) to the designated official, the
10person need not appear in court and no witness fees or other additional costs may be
11taxed unless the local ordinance so provides. A court appearance is required for a
12violation of a local ordinance in conformity with s. 346.63 (1). The official receiving
13the penalties shall remit all moneys collected to the treasurer of the city, village, town
14sanitary district or public inland lake protection and rehabilitation district in whose
15behalf the sum was paid, except that all jail assessments shall be remitted to the
16county treasurer, within 20 days after its receipt by him or her; and in case of any
17failure in the payment, the treasurer may collect the payment of the officer by action,
18in the name of the office, and upon the official bond of the officer, with interest at the
19rate of 12% per year from the time when it should have been paid. In the case of the
20penalty assessment imposed by s. 165.87, the crime laboratories and drug law
21enforcement assessment imposed by s. 165.755,
the driver improvement surcharge
22imposed by s. 346.655 (1) and any applicable domestic abuse assessment imposed by
23s. 973.055 (1), the treasurer of the city, village, town sanitary district or public inland
24lake protection and rehabilitation district shall remit to the state treasurer the sum
25required by law to be paid on the actions so entered during the preceding month on

1or before the first day of the next succeeding month. The governing body of the city,
2village, town sanitary district or public inland lake protection and rehabilitation
3district shall by ordinance designate the official to receive the penalties and the
4terms under which the official shall qualify.
AB100-engrossed, s. 2210c 5Section 2210c. 66.184 of the statutes, as affected by 1995 Wisconsin Act 289,
6is amended to read:
AB100-engrossed,1040,12 766.184 Self-insured health plans. If a city, including a 1st class city, or a
8village provides health care benefits under its home rule power, or if a town provides
9health care benefits, to its officers and employes on a self-insured basis, the
10self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2),
11632.745 (2), (3) and (5) 632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.87 (4) and (5),
12632.895 (9) and (10), 632.896, 767.25 (4m) (d) and 767.51 (3m) (d).
AB100-engrossed, s. 2210m 13Section 2210m. 66.184 of the statutes, as affected by 1997 Wisconsin Act ....
14(this act), is amended to read:
AB100-engrossed,1040,20 1566.184 Self-insured health plans. If a city, including a 1st class city, or a
16village provides health care benefits under its home rule power, or if a town provides
17health care benefits, to its officers and employes on a self-insured basis, the
18self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2),
19632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.87 (4) and (5), 632.895 (9) and (10) to
20(13)
, 632.896, 767.25 (4m) (d) and 767.51 (3m) (d).
AB100-engrossed, s. 2213 21Section 2213. 66.30 (6) (g) of the statutes is amended to read:
AB100-engrossed,1041,522 66.30 (6) (g) At least 30 days prior to entering into a contract under this
23subsection or a modification or extension of the contract, the school boards of the
24districts involved or their designated agent shall file the proposed agreement with
25the department of education state superintendent of public instruction to enable the

1department state superintendent or state superintendent's designee to assist and
2advise the school boards involved in regard to the applicable recognized accounting
3procedure for the administration of the school aid programs. The department of
4education
state superintendent shall review the terms of the proposed contract to
5ensure that each participating district's interests are protected.
AB100-engrossed, s. 2213m 6Section 2213m. 66.307 of the statutes is created to read:
AB100-engrossed,1041,7 766.307 Premier resort areas. (1) Definitions. In this section:
AB100-engrossed,1041,128 (a) "Infrastructure expenses" means the costs of purchasing, constructing or
9improving parking lots; access ways; transportation facilities, including roads and
10bridges; sewer and water facilities; parks, boat ramps, beaches and other
11recreational facilities; fire fighting equipment; police vehicles; ambulances; and
12other equipment or materials dedicated to public safety or public works.
AB100-engrossed,1041,1313 (b) "Political subdivision" means a city, village, town or county.
AB100-engrossed,1041,1514 (c) "Premier resort area" means a political subdivision whose governing body
15enacts an ordinance or adopts a resolution under sub. (2) (a).
AB100-engrossed,1041,1816 (d) "Tourism-related retailers" means retailers classified in the standard
17industrial classification manual, 1987 edition, published by the U.S. office of
18management and budget under the following industry numbers:
AB100-engrossed,1041,1919 1. 5331 — Variety stores.
AB100-engrossed,1041,2020 2. 5399 — Miscellaneous general merchandise stores.
AB100-engrossed,1041,2121 3. 5441 — Candy, nut and confectionary stores.
AB100-engrossed,1041,2222 4. 5451 — Dairy product stores.
AB100-engrossed,1041,2323 5. 5461 — Retail bakeries.
AB100-engrossed,1041,2424 6. 5541 — Gasoline service stations.
AB100-engrossed,1041,2525 7. 5812 — Eating places.
AB100-engrossed,1042,1
18. 5813 — Drinking places.
AB100-engrossed,1042,22 9. 5912 — Drug stores and proprietary stores.
AB100-engrossed,1042,33 10. 5921 — Liquor stores.
AB100-engrossed,1042,44 11. 5941 — Sporting goods stores and bicycle shops.
AB100-engrossed,1042,55 12. 5946 — Camera and photographic supply stores.
AB100-engrossed,1042,66 13. 5947 — Gift, novelty and souvenir shops.
AB100-engrossed,1042,77 14. 7011 — Hotels and motels.
AB100-engrossed,1042,88 15. 7032 — Sporting and recreational camps.
AB100-engrossed,1042,99 16. 7033 — Recreational vehicle parks and campsites.
AB100-engrossed,1042,1010 17. 7948 — Racing, including track operation.
AB100-engrossed,1042,1111 18. 7992 — Public golf courses.
AB100-engrossed,1042,1212 19. 7993 — Coin-operated amusement devices.
AB100-engrossed,1042,1313 20. 7996 — Amusement parks.
AB100-engrossed,1042,1414 21. 7999 — Amusement and recreational services, not elsewhere classified.
AB100-engrossed,1042,20 15(2) Premier resort area creation. (a) The governing body of a political
16subdivision, by a two-thirds vote of the members of the governing body who are
17present when the vote is taken, may enact an ordinance or adopt a resolution
18declaring itself to be a premier resort area if at least 40% of the equalized assessed
19value of the taxable property within such political subdivision is used by
20tourism-related retailers.
AB100-engrossed,1042,2221 (b) A political subdivision that is a premier resort area may impose the tax
22under s. 77.994.
AB100-engrossed,1043,223 (c) If 2 or more contiguous political subdivisions that are premier resort areas
24each impose the tax under s. 77.994, they may enter into a contract under s. 66.30

1to cooperate in paying for infrastructure expenses, in addition to any other authority
2they have to act under s. 66.30.
AB100-engrossed,1043,53 (d) The proceeds from a tax that is imposed under s. 77.994 and this subsection
4may be used only to pay for infrastructure expenses within the jurisdiction of a
5premier resort area.
AB100-engrossed,1043,9 6(3) Jurisdiction. The jurisdiction of a premier resort area is coterminous with
7the boundaries of a political subdivision whose governing body enacts an ordinance
8or adopts a resolution under sub. (2) (a) or with the boundaries of 2 or more political
9subdivisions that enter into a contract under sub. (2) (c).
AB100-engrossed, s. 2214 10Section 2214. 66.36 (intro.) of the statutes is amended to read:
AB100-engrossed,1043,15 1166.36 (title) Municipal financing; clean water fund project program
12costs.
(intro.) Subject to the terms and conditions of its financial assistance
13agreement, a municipality may repay financial assistance costs received from under
14the clean water fund program under ss. 281.58 and 281.59 by any lawful method,
15including any one of the following methods or any combination thereof:
AB100-engrossed, s. 2214b 16Section 2214b. 66.46 (2) (f) 2. a. of the statutes is amended to read:
AB100-engrossed,1043,2117 66.46 (2) (f) 2. a. The cost of constructing or expanding administrative
18buildings, police and fire buildings, libraries, community and recreational buildings
19and school buildings, unless the administrative buildings, police and fire buildings,
20libraries and community and recreational buildings were damaged or destroyed
21before January 1, 1997, by a natural disaster
.
AB100-engrossed, s. 2214h 22Section 2214h. 66.46 (6) (am) 1. of the statutes is amended to read:
AB100-engrossed,1044,423 66.46 (6) (am) 1. For a tax incremental district that is created after September
2430, 1995, no expenditure may be made later than 7 years after the tax incremental
25district is created, and for a tax incremental district that is created before October

11, 1995, no expenditure may be made later than 10 years after the tax incremental
2district is created, except that, for a tax incremental district that is created before
3October 1, 1995, and which receives tax increments under par. (d), no expenditure
4may be made later than 12 years after the tax incremental district is created
.
AB100-engrossed, s. 2214k 5Section 2214k. 66.46 (6) (c) of the statutes is amended to read:
AB100-engrossed,1044,256 66.46 (6) (c) Except for tax increments allocated under par. (d), (dm) or (e), all
7tax increments received with respect to a tax incremental district shall, upon receipt
8by the city treasurer, be deposited into a special fund for that district. The city
9treasurer may deposit additional moneys into such fund pursuant to an
10appropriation by the common council. No moneys may be paid out of such fund
11except to pay project costs with respect to that district, to reimburse the city for such
12payments, to pay project costs of a district under par. (d), (dm) or (e) or to satisfy
13claims of holders of bonds or notes issued with respect to such district. Subject to par.
14(d), (dm) or (e), moneys paid out of the fund to pay project costs with respect to a
15district may be paid out before or after the district is terminated under sub. (7).
16Subject to any agreement with bondholders, moneys in the fund may be temporarily
17invested in the same manner as other city funds if any investment earnings are
18applied to reduce project costs. After all project costs and all bonds and notes with
19respect to the district have been paid or the payment thereof provided for, subject to
20any agreement with bondholders, if there remain in the fund any moneys that are
21not allocated under par. (d), (dm) or (e), they shall be paid over to the treasurer of each
22county, school district or other tax levying municipality or to the general fund of the
23city in the amounts that belong to each respectively, having due regard for that
24portion of the moneys, if any, that represents tax increments not allocated to the city
25and that portion, if any, that represents voluntary deposits of the city into the fund.
AB100-engrossed, s. 2214n
1Section 2214n. 66.46 (6) (d) 2m. of the statutes is amended to read:
AB100-engrossed,1045,82 66.46 (6) (d) 2m. No tax increments may be allocated under this paragraph
3later than 20 30 years after the last expenditure identified in the project plan of the
4tax incremental district, the positive tax increments of which are to be allocated, is
5made if the district is created before October 1, 1995, except that in no case may the
6total number of years during which expenditures are made under par. (am) 1. plus
7the total number of years during which tax increments are allocated under this
8paragraph exceed 27 37 years.
AB100-engrossed, s. 2214p 9Section 2214p. 66.46 (6) (d) 4. of the statutes is amended to read:
AB100-engrossed,1045,1110 66.46 (6) (d) 4. This paragraph does not apply after January August 1, 2002
112016.
AB100-engrossed, s. 2214r 12Section 2214r. 66.46 (6) (dm) of the statutes is created to read:
AB100-engrossed,1045,2113 66.46 (6) (dm) 1. After the date on which a tax incremental district pays off the
14aggregate of all of its project costs under its project plan, but not later than the date
15on which a tax incremental district terminates under sub. (7) (am), a planning
16commission may amend under sub. (4) (h) 1. the project plan of such a tax
17incremental district to allocate positive tax increments generated by that tax
18incremental district to another tax incremental district created by that planning
19commission in which soil affected by environmental pollution exists to the extent
20that development has not been able to proceed according to the project plan because
21of the environmental pollution.
AB100-engrossed,1045,2522 2. Except as provided in subd. 2m., no tax increments may be allocated under
23this paragraph later than 16 years after the last expenditure identified in the project
24plan of the tax incremental district, the positive tax increments of which are to be
25allocated, is made.
AB100-engrossed,1046,7
12m. No tax increments may be allocated under this paragraph later than 20
2years after the last expenditure identified in the project plan of the tax incremental
3district, the positive tax increments of which are to be allocated, is made if the district
4is created before October 1, 1995, except that in no case may the total number of years
5during which expenditures are made under par. (am) 1. plus the total number of
6years during which tax increments are allocated under this paragraph exceed 27
7years.
AB100-engrossed,1046,108 3. This paragraph applies only in a city with a population of at least 10,000 that
9was incorporated in 1950 and that is in a county with a population of more than
10500,000 which is adjacent to one of the Great Lakes.
AB100-engrossed,1046,1111 4. This paragraph does not apply after January 1, 2002.
AB100-engrossed, s. 2214u 12Section 2214u. 66.46 (7) (a) of the statutes is amended to read:
AB100-engrossed,1046,1913 66.46 (7) (a) That time when the city has received aggregate tax increments
14with respect to such district in an amount equal to the aggregate of all project costs
15under the project plan and any amendments to the project plan for such district,
16except that this paragraph does not apply to a district whose positive tax increments
17have been allocated under sub. (6) (d), (dm) or (e) until the district to which the
18allocation is made has paid off the aggregate of all of its project costs under its project
19plan.
AB100-engrossed, s. 2216 20Section 2216. 66.462 of the statutes is created to read:
AB100-engrossed,1046,22 2166.462 Environmental remediation tax incremental financing. (1)
22Definitions. In this section:
AB100-engrossed,1047,223 (a) "Chief executive officer" means the mayor or city manager of a city, the
24village president of a village, the town board chairperson of a town or the county

1executive of a county or, if the county does not have a county executive, the
2chairperson of the county board of supervisors.
AB100-engrossed,1047,33 (b) "Department" means the department of revenue.
AB100-engrossed,1047,134 (c) "Eligible costs" means capital costs, financing costs and administrative and
5professional service costs for the investigation, removal, containment or monitoring
6of, or the restoration of soil or groundwater affected by, environmental pollution,
7including monitoring costs incurred within 2 years after the date on which the
8department of natural resources certifies that environmental pollution on the
9property has been remediated, except that for any parcel of land "eligible costs" shall
10be reduced by any amounts received from persons responsible for the discharge, as
11defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs
12of remediating environmental pollution on the property and the amount of net gain
13from the sale of the property by the political subdivision.
AB100-engrossed,1047,1614 (d) "Environmental pollution" has the meaning given in s. 292.01 (4), except
15that "environmental pollution" does not include any damage caused by runoff from
16land under agricultural use.
AB100-engrossed,1047,2417 (e) "Environmental remediation tax increment" means that amount obtained
18by multiplying the total city, county, school and other local general property taxes
19levied on a parcel of real property that is certified under this section in a year by a
20fraction having as a numerator the environmental remediation value increment for
21that year for that parcel and as a denominator that year's equalized value of that
22parcel. In any year, an environmental remediation tax increment is "positive" if the
23environmental remediation value increment is positive; it is "negative" if the
24environmental remediation value increment is negative.
AB100-engrossed,1048,6
1(f) "Environmental remediation tax incremental base" means the aggregate
2value, as equalized by the department, of a parcel of real property that is certified
3under this section as of the January 1 preceding the date on which the department
4of natural resources issues a certificate certifying that environmental pollution on
5the property has been remediated in accordance with rules promulgated by the
6department of natural resources.
AB100-engrossed,1048,137 (g) "Environmental remediation value increment" means the equalized value
8of a parcel of real property that is certified under this section minus the
9environmental remediation tax incremental base. In any year, the environmental
10remediation value increment is "positive" if the environmental remediation tax
11incremental base of the parcel of property is less than the aggregate value of the
12parcel of property as equalized by the department; it is "negative" if that base exceeds
13that aggregate value.
AB100-engrossed,1048,1414 (h) "Hazardous substance" has the meaning given in s. 292.01 (5).
AB100-engrossed,1048,1815 (i) "Period of certification" means a period of not more than 16 years beginning
16after the department certifies the environmental remediation tax incremental base
17of a parcel of property under sub. (4) or a period before all eligible costs have been
18paid, whichever occurs first.
AB100-engrossed,1048,1919 (j) "Political subdivision" means a city, village, town or county.
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