SB442: Bill Text

5. The district is subject to laws restricting employers from testing employes and prospective employes for human immunodeficiency virus (HIV) or an antibody to HIV.

6. The district is subject to the tort and antitrust liability limitation that currently applies to actions brought against local governmental units of $50,000 per occurrence, and persons attempting to sue the district are subject to a requirement to file notice of their claims within 120 days of their occurrence.

7. The district is subject to laws regulating buildings and safety.

8. The property of the district is subject to special assessment levies.

Under the bill, the district may participate in the local government property insurance fund.

The bill provides that the district is not subject to:

1. Laws regulating generally the ways in which funds of local governments may be invested.

2. The state public employe retirement plan and state-administered plans for deferred compensation, health care benefits and disability and survivor benefits.

The bill provides also that the district may:

1. Contract with municipalities and federally recognized Indian tribes and bands in this state for the receipt or furnishing of services or the joint exercise of powers or duties.

2. Participate in the state-operated local government pooled-investment fund.

Under the bill, the assets and liabilities of a district are not assets or liabilities of the sponsoring city.

employment

Under the bill, any ordinance of a sponsoring city that regulates employment relations or practices of all private employers generally applies to employes of the district, unless the sponsoring city's common council excludes the application of such an ordinance to the district's employes.

This bill will be referred to the joint survey committee on tax exemptions for a detailed analysis, which will be printed as an appendix to this bill.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SB442, s. 1 Section 1. 13.94 (4) (a) 1. of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

SB442,7,13 13.94 (4) (a) 1. Every state department, board, examining board, affiliated credentialing board, commission, independent agency, council or office in the executive branch of state government; all bodies created by the legislature in the legislative or judicial branch of state government; any public body corporate and politic created by the legislature including specifically a professional baseball park district, a local cultural arts district and a family care district under s. 46.2895; every Wisconsin works agency under subch. III of ch. 49; every provider of medical assistance under subch. IV of ch. 49; technical college district boards; development zones designated under s. 560.71; every county department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to which moneys are specifically appropriated by state law; and every corporation, institution, association or other organization which receives more than 50% of its annual budget from appropriations made by state law, including subgrantee or subcontractor recipients of such funds.

SB442, s. 2 Section 2. 16.70 (14) of the statutes is amended to read:

SB442,7,16 16.70 (14) "State" does not include a district created under subch. II or, III or V of ch. 229.

SB442, s. 3 Section 3. 19.42 (13) (a) of the statutes is amended to read:

SB442,7,23 19.42 (13) (a) All positions to which individuals are regularly appointed by the governor, except the position of trustee of any private higher educational institution receiving state appropriations and the position of member of the district board of a local professional baseball park district created under subch. III of ch. 229 and the position of member of the district board of a local cultural arts district created under subch. V of ch. 229.

SB442, s. 4 Section 4. 24.61 (2) (a) 8. of the statutes is created to read:

SB442,8,2 24.61 (2) (a) 8. Bonds issued under ch. 231 with respect to a local cultural arts district created under subch. V of ch. 229.

SB442, s. 5 Section 5. 24.61 (2) (a) 9. of the statutes is created to read:

SB442,8,5 24.61 (2) (a) 9. Bonds issued by a local cultural arts district under subch. V of ch. 229.

SB442, s. 6 Section 6. 25.17 (3) (b) 11. of the statutes is created to read:

SB442,8,8 25.17 (3) (b) 11. Bonds issued under ch. 231 with respect to a local cultural arts district created under subch. V of ch. 229.

SB442, s. 7 Section 7. 25.17 (3) (b) 12. of the statutes is created to read:

SB442,8,11 25.17 (3) (b) 12. Bonds issued by a local cultural arts district under subch. V of ch. 229.

SB442, s. 8 Section 8. 25.50 (1) (d) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

SB442,8,22 25.50 (1) (d) "Local government" means any county, town, village, city, power district, sewerage district, drainage district, town sanitary district, public inland lake protection and rehabilitation district, local professional baseball park district created under subch. III of ch. 229, family care district under s. 46.2895, local cultural arts district created under subch. V of ch. 229, public library system, school district or technical college district in this state, any commission, committee, board or officer of any governmental subdivision of this state, any court of this state, other than the court of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or 234.02.

SB442, s. 9 Section 9. 32.02 (11) of the statutes is amended to read:

SB442,9,3 32.02 (11) Any housing authority created under ss. 66.40 to 66.404,; redevelopment authority created under s. 66.431,; community development authority created under s. 66.4325; local cultural arts district created under subch. V of ch. 229, subject to s. 229.844 (4) (c); or local exposition district created under subch. II of ch. 229.

SB442, s. 10 Section 10. 32.05 (intro.) of the statutes is amended to read:

SB442,9,24 32.05 Condemnation for sewers and transportation facilities. (intro.) In this section, "mass transit facility" includes, without limitation because of enumeration, exclusive or preferential bus lanes if those lanes are limited to abandoned railroad rights-of-way or existing expressways constructed before May 17, 1978, highway control devices, bus passenger loading areas and terminal facilities, including shelters, and fringe and corridor parking facilities to serve bus and other public mass transportation passengers, together with the acquisition, construction, reconstruction and maintenance of lands and facilities for the development, improvement and use of public mass transportation systems for the transportation of passengers. This section does not apply to town highways created or altered under ch. 80 except as to jury trials on appeals under ss. 80.24 and 80.25, nor to proceedings in 1st class cities under subch. II. In any city, condemnation for housing under ss. 66.40 to 66.404, or for urban renewal under s. 66.431, or for cultural arts facilities under subch. V of ch. 229, may proceed under this section or under s. 32.06 at the option of the condemning authority. Condemnation by a local exposition district under subch. II of ch. 229 for any exposition center or exposition center facility may proceed under this section or under s. 32.06 at the option of the local exposition district. All other condemnation of property for public alleys, streets, highways, airports, mass transit facilities, or other transportation facilities, gas or leachate extraction systems to remedy environmental pollution from a solid waste disposal facility, storm sewers and sanitary sewers, watercourses or water transmission and distribution facilities shall proceed as follows:

SB442, s. 11 Section 11. 32.05 (1) (a) of the statutes is amended to read:

SB442,10,23 32.05 (1) (a) Except as provided under par. (b), the county board of supervisors or the county highway committee when so authorized by the county board of supervisors, city council, village board, town board, sewerage commission governing metropolitan sewerage district created by ss. 66.22 or 66.88 to 66.918, secretary of transportation, a commission created by contract under s. 66.30, a joint local water authority created by contract under s. 66.0375 66.0735, housing authority under ss. 66.40 to 66.404, local exposition district created under subch. II of ch. 229, local cultural arts district created under subch. V of ch. 229, redevelopment authority under s. 66.431 or community development authority under s. 66.4325 shall make an order providing for the laying out, relocation and improvement of the public highway, street, alley, storm and sanitary sewers, watercourses, water transmission and distribution facilities, mass transit facilities, airport, or other transportation facilities, gas or leachate extraction systems to remedy environmental pollution from a solid waste disposal facility, housing project, redevelopment project, cultural arts facilities, exposition center or exposition center facilities which shall be known as the relocation order. This order shall include a map or plat showing the old and new locations and the lands and interests required. A copy of the order shall, within 20 days after its issue, be filed with the county clerk of the county wherein the lands are located or, in lieu of filing a copy of the order, a plat may be filed or recorded in accordance with s. 84.095.

SB442, s. 12 Section 12. 32.07 (2) of the statutes is amended to read:

SB442,11,10 32.07 (2) The petitioner shall determine necessity if application is by the state or any commission, department, board or other branch of state government or by a city, village, town, county, school district, board, commission, public officer, commission created by contract under s. 66.30, joint local water authority under s. 66.0735, redevelopment authority created under s. 66.431, local exposition district created under subch. II of ch. 229, local cultural arts district created under subch. V of ch. 229, housing authority created under ss. 66.40 to 66.404 or for the right-of-way of a railroad up to 100 feet in width, for a telegraph, telephone or other electric line, for the right-of-way for a gas pipeline, main or service or for easements for the construction of any elevated structure or subway for railroad purposes.

SB442, s. 13 Section 13. 40.02 (28) of the statutes, as affected by 1999 Wisconsin Act 9, section 931b, is amended to read:

SB442,11,22 40.02 (28) "Employer" means the state, including each state agency, any county, city, village, town, school district, other governmental unit or instrumentality of 2 or more units of government now existing or hereafter created within the state and, any federated public library system established under s. 43.19 whose territory lies within a single county with a population of 500,000 or more, a local exposition district created under subch. II of ch. 229 and a family care district created under s. 46.2895, except as provided under ss. 40.51 (7) and 40.61 (3) and subch. X. "Employer" does not include a local cultural arts district created under subch. V of ch. 229. Each employer shall be a separate legal jurisdiction for OASDHI purposes.

SB442, s. 14 Section 14. 40.02 (28) of the statutes, as affected by 1999 Wisconsin Act 9, section 931c, and 1999 Wisconsin Act .... (this act), is repealed and recreated to read:

SB442,12,9 40.02 (28) "Employer" means the state, including each state agency, any county, city, village, town, school district, other governmental unit or instrumentality of 2 or more units of government now existing or hereafter created within the state, any federated public library system established under s. 43.19 whose territory lies within a single county with a population of 500,000 or more, a local exposition district created under subch. II of ch. 229 and a family care district created under s. 46.2895, except as provided under ss. 40.51 (7) and 40.61 (3). "Employer" does not include a local cultural arts district created under subch. V of ch. 229. Each employer shall be a separate legal jurisdiction for OASDHI purposes.

SB442, s. 15 Section 15. 40.02 (36) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

SB442,12,21 40.02 (36) "Governing body" means the legislature or the head of each state agency with respect to employes of that agency for the state, the common council in cities, the village board in villages, the town board in towns, the county board in counties, the school board in school districts, or the board, commission or other governing body having the final authority for any other unit of government, for any agency or instrumentality of 2 or more units of government, for any federated public library system established under s. 43.19 whose territory lies within a single county with a population of 500,000 or more, for a local exposition district created under subch. II of ch. 229 or for a family care district created under s. 46.2895, but does not include a local cultural arts district created under subch. V of ch. 229.

SB442, s. 16 Section 16. 66.04 (1) of the statutes is renumbered 66.04 (1e).

SB442, s. 17 Section 17. 66.04 (1a) of the statutes is created to read:

SB442,13,3 66.04 (1a) Definition. In this section, "governing board" has the meaning given under s. 34.01 (1) but does not include a local cultural arts district board created under subch. V of ch. 229.

SB442, s. 18 Section 18. 66.04 (2) (a) (intro.) of the statutes is amended to read:

SB442,13,7 66.04 (2) (a) (intro.) Any county, city, village, town, school district, drainage district, technical college district or other governing board as defined by s. 34.01 (1) may invest any of its funds not immediately needed in any of the following:

SB442, s. 19 Section 19. 66.04 (2) (a) 3r. of the statutes is created to read:

SB442,13,11 66.04 (2) (a) 3r. Bonds issued by the Wisconsin Health and Educational Facilities Authority under ch. 231, with respect to a local cultural arts district under subch. V of ch. 229.

SB442, s. 20 Section 20. 66.04 (2) (a) 3t. of the statutes is created to read:

SB442,13,14 66.04 (2) (a) 3t. Bonds issued by a local cultural arts district under subch. V of ch. 229.

SB442, s. 21 Section 21. 66.066 (1) (a) of the statutes is amended to read:

SB442,13,25 66.066 (1) (a) "Municipality" means any city, village, town, county, commission created by contract under s. 66.30, public inland lake protection and rehabilitation district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under subch. IX of ch. 60, a local professional baseball park district created under subch. III of ch. 229, a local cultural arts district created under subch. V of ch. 229 or a municipal water district or power district under ch. 198 and any other public or quasi-public corporation, officer, board or other public body empowered to borrow money and issue obligations to repay the same out of revenues. "Municipality" does not include the state or a local exposition district created under subch. II of ch. 229.

SB442, s. 22 Section 22. 66.066 (5) of the statutes is renumbered 66.066 (5) (a).

SB442, s. 23 Section 23. 66.066 (5) (c) of the statutes is created to read:

SB442,14,4 66.066 (5) (c) Revenue bonds issued by a local cultural arts district created under subch. V of ch. 229 are subject to the provisions in ss. 229.849 to 229.853.

SB442, s. 24 Section 24. 66.067 of the statutes is amended to read:

SB442,14,14 66.067 Public works projects. For financing purposes, garbage incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf links, bathing beaches, bathhouses, street lighting, city halls, village halls, town halls, courthouses, jails, schools, cooperative educational service agencies, hospitals, homes for the aged or indigent, child care centers, as defined in s. 231.01 (3c), regional projects, waste collection and disposal operations, systems of sewerage, local professional baseball park facilities, local cultural arts facilities and any and all other necessary public works projects undertaken by any municipality are public utilities within the meaning of s. 66.066.

SB442, s. 25 Section 25. 66.30 (1) (a) of the statutes, as affected by 1999 Wisconsin Act 9, is amended to read:

SB442,15,2 66.30 (1) (a) In this section "municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.70 (2), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, local cultural arts district created under subch. V of ch. 229, family care district under s. 46.2895, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district or regional planning commission.

SB442, s. 26 Section 26. 70.11 (40) of the statutes is created to read:

SB442,15,5 70.11 (40) Local cultural arts district. Property of a local cultural arts district under subch. V of ch. 229, except any of the following:

SB442,15,11 (a) Property that is not a part of the physical structure of a cultural arts facility, as defined under s. 229.841 (5), if that property is used for a retail business or a restaurant, unless the retail business or restaurant is operated by the local cultural arts district or by a corporation, organization or association described in section 501 (c) 3 of the Internal Revenue Code that is exempt from taxation under section 501 (a) of the Internal Revenue Code.

SB442,15,13 (b) A parking lot or parking structure that is not used to support the operation of a cultural arts facility, as defined under s. 229.841 (5).

SB442, s. 27 Section 27. 71.05 (1) (c) 6. of the statutes is created to read:

SB442,15,15 71.05 (1) (c) 6. A local cultural arts district created under subch. V of ch. 229.

SB442, s. 28 Section 28. 71.05 (1) (c) 7. of the statutes is created to read:

SB442,15,18 71.05 (1) (c) 7. The Wisconsin Health and Educational Facilities Authority under ch. 231, if the bonds are issued with respect to a local cultural arts district.

SB442, s. 29 Section 29. 71.26 (1) (bm) of the statutes is amended to read:

SB442,15,23 71.26 (1) (bm) Certain local districts. Income of a local exposition district created under subch. II of ch. 229 or, a local professional baseball park district created under subch. III of ch. 229 or a local cultural arts district created under subch. V of ch. 229.

SB442, s. 30 Section 30. 71.26 (1m) (g) of the statutes is amended to read:

SB442,16,2 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball park district or a local cultural arts district.

SB442, s. 31 Section 31. 71.26 (1m) (h) of the statutes is created to read:

SB442,16,5 71.26 (1m) (h) Those issued under ch. 231 with respect to a local cultural arts district.

SB442, s. 32 Section 32. 71.36 (1m) of the statutes is amended to read:

SB442,17,3 71.36 (1m) A tax-option corporation may deduct from its net income all amounts included in the Wisconsin adjusted gross income of its shareholders, the capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes of this subsection, interest on federal obligations, obligations issued under s. 66.066 by a local professional baseball park district or a local cultural arts district, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued under ch. 231 with respect to a local cultural arts district, obligations issued under s. 234.65 to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36) and obligations issued under subch. II of ch. 229 is not included in shareholders' income. The proportionate share of the net loss of a tax-option corporation shall be attributed and made available to shareholders on a Wisconsin basis but subject to the limitation and carry-over rules as prescribed by section 1366 (d) of the internal revenue code. Net operating losses of the corporation to the extent attributed or made available to a shareholder may not be used by the corporation for further tax benefit. For purposes of computing the Wisconsin adjusted gross income of shareholders, tax-option items shall be reported by the shareholders and those tax-option items, including capital gains and losses, shall retain the character they would have if attributed to the corporation, including their character as business income. In computing the tax liability of a shareholder, no credit against gross tax that would be available to the tax-option corporation if it were a nontax-option corporation may be claimed.

SB442, s. 33 Section 33. 71.45 (1t) (g) of the statutes is amended to read:

SB442,17,6 71.45 (1t) (g) Those issued under s. 66.066 by a local professional baseball park district or a local cultural arts district.

SB442, s. 34 Section 34. 71.45 (1t) (h) of the statutes is created to read:

SB442,17,9 71.45 (1t) (h) Those issued under ch. 231 with respect to a local cultural arts district.

SB442, s. 35 Section 35. 77.54 (9a) (h) of the statutes is created to read:

SB442,17,11 77.54 (9a) (h) A local cultural arts district under subch. V of ch. 229.