SB424: Bill Text

Under the bill, a district may levy a property tax on the property located in the district and use the tax revenue only for purposes related to park facilities. The maximum tax levy rate that the district may impose is determined by the municipalities within the district's jurisdiction. However, under the bill, the maximum tax levy rate must not be less than 0.7 mill nor more than 1.4 mills for each dollar of the district's equalized property valuation, as determined by the department of revenue. In any year, the district board may adopt a resolution to establish a tax levy rate that exceeds the maximum tax levy rate, subject to approval by the electors of the district at a referendum. The district must hold the referendum at the first spring primary, spring election, September primary, general election, or special election held throughout the district that is held at least 45 days after the district adopts the resolution to increase the tax levy rate.

Under the bill, a district's income is exempt from the income tax, a district's property is exempt from the property tax, property transferred to a district is exempt from the real estate transfer fee, and sales of tangible personal property or services to the district are exempt from all state and local sales taxes and use taxes.

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:

SB424, s. 1 Section 1. 5.02 (21) of the statutes is amended to read:

SB424,5,6 5.02 (21) "Spring election" means the election held on the first Tuesday in April to elect judicial, educational, and municipal officers, nonpartisan county officers, sewerage commissioners, and members of the board of directors of local park and recreation districts and to express preferences for the person to be the presidential candidate for each party.

SB424, s. 2 Section 2. 5.58 (1u) of the statutes is created to read:

SB424,5,14 5.58 (1u) Board of directors of local park and recreation districts. Except as authorized in s. 5.655, there shall be a separate ballot for members of the board of directors of any local park and recreation district. Arrangement of the names on the ballot shall be determined by the local park and recreation district clerk in the manner provided under s. 5.60 (1) (b). The ballot shall be entitled "Official Primary Ballot for Member of the Board of Directors of the Local Park and Recreation District."

SB424, s. 3 Section 3. 5.58 (3) of the statutes is amended to read:

SB424,6,20 5.58 (3) Names on spring ballot. Only 2 candidates for state superintendent, for any judicial office, or for any elected seat on a metropolitan sewerage commission or town sanitary district commission,; in counties having a population of 500,000 or more only 2 candidates for member of the board of supervisors within each district,; in counties having a population of less than 500,000 only 2 candidates for each member of the county board of supervisors from each district or numbered seat or only 4 candidates for each 2 members of the county board of supervisors from each district whenever 2 supervisors are elected to unnumbered seats from the same district,; in 1st class cities only 2 candidates for any at-large seat and only 2 candidates from any election district to be elected to the board of school directors,; in school districts electing school board members to numbered seats, or pursuant to an apportionment plan or district representation plan, only 2 school board candidates for each numbered seat or within each district, ; in a local park and recreation district, twice as many candidates as are to be elected members of the board of directors, or, if the district elects board members from apportioned areas, twice as many candidates as are to be elected members of the board of directors from each apportioned area; and twice as many candidates as are to be elected members of other school boards or other elective officers receiving the highest number of votes at the primary shall be nominees for the office at the spring election. Only their names shall appear on the official spring ballot.

SB424, s. 4 Section 4. 5.60 (6u) of the statutes is created to read:

SB424,7,3 5.60 (6u) Board of directors of certain local park and recreation districts. Except as authorized in s. 5.655, a separate ballot shall list the names of all candidates for member of the board of directors of any local park and recreation district. Arrangement of the names on the ballot shall be determined by the local park and recreation district clerk in the manner provided under sub. (1) (b). The ballot shall be entitled "Official Ballot for Member of the Board of Directors of the Local Park and Recreation District."

SB424, s. 5 Section 5. 5.68 (2) of the statutes is amended to read:

SB424,7,16 5.68 (2) Except as otherwise expressly provided, all costs for ballots, supplies, notices, and any other materials necessary in preparing or conducting any election shall be paid for by the county or municipality whose clerk or board of election commissioners is responsible for providing them. If a ballot is prepared for a school, technical college, sewerage or, sanitary , or local park and recreation district, the district shall pay for the cost of the ballot. If no other level of government is involved in a school, technical college, sewerage or, sanitary, or local park and recreation district election, the district shall pay for all costs of the ballots, supplies, notices, and other materials. If ballots, supplies, notices, or other materials are used for elections within more than one unit of local government, the costs shall be proportionately divided between the units of local government involved in the election. In a 1st class city, all costs otherwise attributable to a school district shall be paid by the city.

SB424, s. 6 Section 6. 5.68 (3) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

SB424,8,2 5.68 (3) If voting machines are used or if an electronic voting system is used in which all candidates and referenda appear on the same ballot, the ballots for all national, state, and county offices and for county and state referenda shall be prepared and paid for by the county wherein they are used. If the voting machine or electronic voting system ballot includes a municipal or school, technical college, sewerage or, sanitary, or local park and recreation district ballot, the cost of that portion of the ballot shall be reimbursed to the county or paid for by the municipality or district, except as provided in a 1st class city school district under sub. (2).

SB424, s. 7 Section 7. 7.51 (3) (b) of the statutes is amended to read:

SB424,8,9 7.51 (3) (b) For ballots which relate only to municipal or, school district, or local park and recreation district offices or referenda, the inspectors, in lieu of par. (a), after counting the ballots shall return them to the proper ballot boxes, lock the boxes, paste paper over the slots, sign their names to the paper, and deliver them and the keys therefor to the municipal or, school district, or local park and recreation district clerk. The clerk shall retain the ballots until destruction is authorized under s. 7.23.

SB424, s. 8 Section 8. 7.51 (3) (d) of the statutes is amended to read:

SB424,8,17 7.51 (3) (d) All absentee certificate envelopes which have been opened shall be returned by the inspectors to the municipal clerk in a securely sealed carrier envelope which is clearly marked "used absentee certificate envelopes". The envelopes shall be signed by the chief inspector and 2 other inspectors. Except when the ballots are used in a municipal or, school district, or local park and recreation district election only, the municipal clerk shall transmit the used envelopes to the county clerk.

SB424, s. 9 Section 9. 7.51 (4) (b) of the statutes is amended to read:

SB424,8,24 7.51 (4) (b) The chief inspector, or one of the inspectors appointed by him or her, immediately after the votes are tabulated or counted at each election, shall report the returns of the election to the municipal clerk or , to the school district clerk for school district elections, except in 1st class cities, or to the local park and recreation district clerk for local park and recreation district elections. The clerk shall then make the returns public.

SB424, s. 10 Section 10. 7.51 (5) of the statutes is amended to read:

SB424,9,25 7.51 (5) Returns. The inspectors shall make full and accurate return of the votes cast for each candidate and proposition on tally sheet blanks provided by the municipal clerk for the purpose. Each tally sheet shall record the returns for each office or referendum by ward, unless combined returns are authorized in accordance with s. 5.15 (6) (b) in which case the tally sheet shall record the returns for each group of combined wards. After recording the votes, the inspectors shall seal in a carrier envelope outside the ballot bag or container one inspectors' statement under sub. (4) (a), one tally sheet, and one poll or registration list for delivery to the county clerk, unless the election relates only to municipal or school district offices or referenda or local park and recreation district offices. The inspectors shall also similarly seal one inspectors' statement, one tally sheet, and one poll or registration list for delivery to the municipal clerk. For school district elections, except in 1st class cities, the inspectors shall similarly seal one inspectors' statement, one tally sheet, and one poll or registration list for delivery to the school district clerk. For local park and recreation district elections, the inspectors shall similarly seal one inspectors' statement, one tally sheet, and one poll or registration list for delivery to the local park and recreation district clerk. The inspectors shall immediately deliver all ballots, statements, tally sheets, lists, and envelopes to the municipal clerk. The municipal clerk shall arrange for delivery of all ballots, statements, tally sheets, lists, and envelopes relating to a school district or local park and recreation district election to the school district or local park and recreation district clerk, respectively. The municipal clerk shall deliver the ballots, statements, tally sheets, lists, and envelopes for his or her municipality relating to any county, technical college district, state, or national election to the county clerk by 2 p.m. on the day following each such election. The person delivering the returns shall be paid out of the municipal treasury. Each clerk receiving ballots, statements, tally sheets, or envelopes shall retain them until destruction is authorized under s. 7.23 (1).

SB424, s. 11 Section 11. 7.53 (3m) of the statutes is created to read:

SB424,10,19 7.53 (3m) Local park and recreation district elections. The local park and recreation district clerk shall appoint 2 qualified electors of the district prior to the date of the election being canvassed, who shall, with the clerk, constitute the local park and recreation district board of canvassers. The clerk shall appoint a member to fill any temporary vacancy on the board of canvassers. The canvass shall begin as soon as possible after receipt of the returns and shall continue, without adjournment, until completed. The board of canvassers may return defective returns to the municipal board of canvassers in the manner provided in s. 7.60 (3). The board of canvassers shall prepare a written statement showing the numbers of votes cast for each person for each office and shall prepare a determination showing the names of the persons who are elected to the board of directors. Following each primary election, the board of canvassers shall prepare a statement certifying the names of the persons who have won nomination to the board of directors. Each statement and determination shall be attested by each of the canvassers. The board of canvassers shall file each statement and determination in the local park and recreation district office.

SB424, s. 12 Section 12. 8.10 (6) (e) of the statutes is created to read:

SB424,10,22 8.10 (6) (e) For members of the board of directors of a local park and recreation district, with the local park and recreation district clerk.

SB424, s. 13 Section 13. 8.11 (2f) of the statutes is created to read:

SB424,11,4 8.11 (2f) Board of directors of certain local park and recreation districts. A primary shall be held in a local park and recreation district whenever there are more than twice the number of candidates to be elected members of the board of directors of the local park and recreation district, or, if the district elects board members from apportioned areas, more than twice as many candidates as are to be elected members of the board of directors from any apportioned area.

SB424, s. 14 Section 14. 9.10 (1) (a) of the statutes is amended to read:

SB424,11,11 9.10 (1) (a) The qualified electors of the state,; of any county, city, village, or town,; of any congressional, legislative, judicial, or school district,; of any local park and recreation district; or of any prosecutorial unit may petition for the recall of any incumbent elective official by filing a petition with the same official or agency with whom nomination papers or declarations of candidacy for the office are filed demanding the recall of the officeholder.

SB424, s. 15 Section 15. 9.10 (1) (b) of the statutes is amended to read:

SB424,11,20 9.10 (1) (b) Except as provided in par. (c), a petition for recall of a state, congressional, legislative, judicial, or county officer shall be signed by electors equal to at least 25% of the vote cast for the office of governor at the last election within the same district or territory as that of the officeholder being recalled. Except as provided in par. (c), a petition for the recall of a city, village, town, local park and recreation district, or school district officer shall be signed by electors equal to at least 25% of the vote cast for the office of president at the last election within the same district or territory as that of the officeholder being recalled.

SB424, s. 16 Section 16. 9.10 (2) (d) of the statutes is amended to read:

SB424,12,12 9.10 (2) (d) No petition may be offered for filing for the recall of an officer unless the petitioner first files a registration statement under s. 11.05 (1) or (2) with the filing officer with whom the petition is filed. The petitioner shall append to the registration a statement indicating his or her intent to circulate a recall petition, the name of the officer for whom recall is sought and, in the case of a petition for the recall of a city, village, town, local park and recreation district, or school district officer, a statement of a reason for the recall which is related to the official responsibilities of the official for whom removal is sought. No petitioner may circulate a petition for the recall of an officer prior to completing registration. The last date that on which a petition for the recall of a state, congressional, legislative, judicial, or county officer may be offered for filing is 5 p.m. on the 60th day commencing after registration. The last date that on which a petition for the recall of a city, village, town, local park and recreation district, or school district officer may be offered for filing is 5 p.m. on the 30th day commencing after registration. After the recall petition has been offered for filing, no name may be added or removed. No signature may be counted unless the date of the signature is within the period provided in this paragraph.

SB424, s. 17 Section 17. 9.10 (3) (a) of the statutes is amended to read:

SB424,12,17 9.10 (3) (a) This subsection applies to the recall of all elective officials other than city, village, town, local park and recreation district, and school district officials. City, village, town, local park and recreation district, and school district officials are recalled under sub. (4).

SB424, s. 18 Section 18. 9.10 (4) (a) of the statutes is amended to read:

SB424,14,2 9.10 (4) (a) Within 10 days after a petition for the recall of a city, village, town, local park and recreation district, or school district official , is offered for filing, the officer against whom the petition is filed may file a written challenge with the municipal clerk or board of election commissioners or school district clerk official or agency with whom it the petition is filed, specifying any alleged insufficiency. If a challenge is filed, the petitioner may file a written rebuttal to the challenge with the clerk or board of election commissioners official or agency within 5 days after the challenge is filed. If a rebuttal is filed, the officer against whom the petition is filed may file a reply to any new matter raised in the rebuttal within 2 days after the rebuttal is filed. Within 14 days after the expiration of the time allowed for filing a reply to a rebuttal, the clerk or board of election commissioners official or agency shall file the certificate or an amended certificate. Within 31 days after the petition is offered for filing, the clerk or board of election commissioners official or agency shall determine by careful examination of the face of the petition whether the petition is sufficient and shall so state in a certificate issued by the official or agency and attached to the petition. If the petition is found to be insufficient, the certificate shall state the particulars creating the insufficiency. The petition may be amended to correct any insufficiency within 5 days following the affixing of the original certificate. Within 2 days after the offering of the amended petition for filing, the clerk or board of election commissioners official or agency shall again carefully examine the face of the petition to determine sufficiency and shall attach to the petition a certificate stating the findings. Immediately upon finding an original or amended petition sufficient, except in cities over 500,000 population , the municipal clerk or school district clerk and except with regard to a member of the board of directors of a local park and recreation district, the official shall transmit the petition to the governing body or to the school board. Immediately Except with regard to a member of the board of directors of a local park and recreation district, immediately upon finding an original or amended petition sufficient, in cities over 500,000 population, the board of election commissioners shall file the petition in its office. Immediately upon finding an original or amended petition sufficient, with regard to a member of the board of directors of a local park and recreation district, the local park and recreation district clerk shall file the petition in his or her office and shall transmit a copy of the petition to the governing body of each city, village, and town that has territory within the jurisdiction of the local park and recreation district.

SB424, s. 19 Section 19. 9.10 (4) (d) of the statutes is amended to read:

SB424,14,8 9.10 (4) (d) The governing body, school board, or board of election commissioners, upon receiving the certificate or copy of the certificate issued under par. (a), shall call an election on the Tuesday of the 6th week commencing after the date of the certificate. If Tuesday is a legal holiday, the recall election shall be held on the first day after Tuesday which is not a legal holiday.

SB424, s. 20 Section 20. 9.10 (7) of the statutes is amended to read:

SB424,14,12 9.10 (7) Purpose. The purpose of this section is to facilitate the operation of article XIII, section 12, of the constitution and to extend the same rights to electors of cities, villages, towns, local park and recreation districts, and school districts.

SB424, s. 21 Section 21. 10.05 of the statutes is amended to read:

SB424,15,2 10.05 Posting of notice. Unless specifically designated elsewhere, this section applies to villages, towns and, school districts, and local park and recreation districts. Whenever a notice is required to be published, a village, town or, school district, or local park and recreation district may post 3 notices in lieu of publication under ch. 985 whenever there is not a newspaper published within the village, town or, school district, or local park and recreation district or whenever the governing body of the village, town or, school district, or local park and recreation district chooses to post in order to supplement notice provided in a newspaper. Whenever the manner of giving notice is changed by the governing body, the body shall give notice of the change in the manner used before the change. Whenever posting is used, the notices shall be posted no later than the day prescribed by law for publication, or, if that day falls within the week preceding the election to be noticed, at least one week before the election. All notices given for the same election shall be given in the same manner.

SB424, s. 22 Section 22. 10.07 (1) of the statutes is amended to read:

SB424,15,13 10.07 (1) Except as provided in sub. (2) in the case of voting machine ballots, whenever any county clerk or and one or more municipal or, school district , or local park and recreation district clerks within the same county are directed to publish, or whenever 2 or more municipal, school district or local park and recreation district clerks within the same county are directed to publish any notice or portion of a notice under this chapter on the same date in the same newspaper, the text of which is identical, the clerks may publish one notice only. The cost of publication of such notice or the portion of the notice required shall be apportioned equally between the county and each municipality or, school district, or local park and recreation district sharing in its publication.

SB424, s. 23 Section 23. 11.02 (8) of the statutes is created to read:

SB424,15,16 11.02 (8) If the jurisdiction under sub. (3) is a local park and recreation district, the appropriate clerk is the local park and recreation district clerk.

SB424, s. 24 Section 24. 11.31 (1) (h) (intro.) of the statutes is amended to read:

SB424,15,22 11.31 (1) (h) (intro.) Candidates for any local office , who are elected from a jurisdiction or district with less than 500,000 inhabitants according to the latest federal census or census information on which the district is based, as certified by the appropriate filing officer, and candidates for member of the board of directors of a local park and recreation district, an amount equal to the greater of the following:

SB424, s. 25 Section 25. 17.01 (11m) of the statutes is created to read:

SB424,16,3 17.01 (11m) By a member of the board of directors of a local park and recreation district, to the board of directors. The board of directors shall immediately give a copy of each resignation under this subsection to the elections board and to the chief executive officer of each municipality that has territory within the jurisdiction of the district.

SB424, s. 26 Section 26. 17.13 (intro.) of the statutes is amended to read:

SB424,16,9 17.13 Removal of village, town, town sanitary district, school district, technical college and family care district, and local park and recreation district officers. (intro.) Officers of towns, town sanitary districts, villages, school districts, technical college districts and, family care districts, and local park and recreation districts may be removed as follows:

SB424, s. 27 Section 27. 17.13 (3) of the statutes is amended to read:

SB424,16,16 17.13 (3) All officers. Any village, town, town sanitary district, school district or, technical college district, or local park and recreation district officer, elective or appointive, including those embraced within subs. (1) and (2), by the a judge of the circuit court of the a circuit wherein the village, town, town sanitary district, school district or, technical college district , or local park and recreation district is situated, for cause.

SB424, s. 28 Section 28. 17.27 (1f) of the statutes is created to read:

SB424,17,2 17.27 (1f) Board of directors of local park and recreation districts. Except as provided in s. 9.10, a vacancy in the office of any member of the board of directors of a local park and recreation district may be filled by temporary appointment of the remaining members of the board of directors. The temporary appointee shall serve until a successor is elected and qualified. If the vacancy occurs in any year after the first Tuesday in April and on or before December 1, the vacancy shall be filled for the residue of the unexpired term, if any, at on the date of the next spring election. If the vacancy occurs in any year after December 1 or on or before the first Tuesday in April, the vacancy shall be filled for the residue of the unexpired term, if any, at the 2nd succeeding spring election.

SB424, s. 29 Section 29. 23.09 (19) (a) 2. of the statutes is amended to read:

SB424,17,7 23.09 (19) (a) 2. "Governmental unit" means a city, village, town, county, lake sanitary district, as defined in s. 30.50 (4q), public inland lake protection and rehabilitation district, or local park and recreation district under subch. VI of ch. 229, or the Kickapoo reserve management board.

SB424, s. 30 Section 30. 23.09 (20) (ab) 1. of the statutes is amended to read:

SB424,17,11 23.09 (20) (ab) 1. "Governmental unit" means a municipality, a local park and recreation district under subch. VI of ch. 229, or the Kickapoo reserve management board.

SB424, s. 31 Section 31. 23.09 (20m) (a) 1. of the statutes is amended to read:

SB424,17,15 23.09 (20m) (a) 1. "Governmental unit" means a city, village, town, county, or local park and creation district under subch. VI of ch. 229, or the Kickapoo reserve management board.

SB424, s. 32 Section 32. 23.0917 (4m) (a) 3. of the statutes is amended to read:

SB424,17,20 23.0917 (4m) (a) 3. "Local governmental unit" means a city, village, town, county, lake sanitary district, as defined in s. 30.50 (4q), or a public inland lake protection and rehabilitation district, or local park and recreation district under subch. VI of ch. 229.

SB424, s. 33 Section 33. 23.094 (1) of the statutes is amended to read:

SB424,17,25 23.094 (1) Definition. In this section, "political subdivision" means a city, village, town, county, lake sanitary district, as defined in s. 30.50 (4q), or public inland lake protection and rehabilitation district, or local park and recreation district under subch. VI of ch. 229.

SB424, s. 34 Section 34. 25.50 (1) (d) of the statutes is amended to read:

SB424,18,12 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 professional football stadium district created under subch. IV of ch. 229, local cultural arts district created under subch. V of ch. 229, local park and recreation district created under subch. VI 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.

SB424, s. 35 Section 35. 27.01 (3) of the statutes is amended to read:

SB424,18,20 27.01 (3) Transfer of state park land to municipalities. The department may not transfer the ownership of any state park or land within any state park to any county, city, village or, town, county, or local park and recreation district created under subch. VI of ch. 229 unless it the department receives the approval of the joint committee on finance regarding the appropriate level of reimbursement to be received by the state to reflect the state's cost in acquiring and developing the state park or land within the state park.

SB424, s. 36 Section 36. 27.075 (1) of the statutes is amended to read:

SB424,19,19 27.075 (1) The county board of any county with a population of less than 500,000 is hereby vested with all powers of a local, legislative, and administrative character for the purpose of governing, managing, controlling, improving , and caring for public parks, parkways, boulevards, and pleasure drives; and to carry out these powers in districts which it may create for different purposes, or throughout the county, and for such purposes to levy county taxes, to issue bonds, assessment certificates, and improvement bonds, or any other evidence of indebtedness. The powers hereby conferred under this section may be exercised by the county board in any town, city or village city, village, or town, or part thereof located in such the county upon the request of any such town, city or village city, village, or town, evidenced by a resolution adopted by a majority vote of the members-elect of its governing body, designating the particular park function, duty, or act, and the terms, if any, upon which the same shall be exercised by the county board. Such The resolution shall state whether the authority or function is to be exercised exclusively by the county or jointly by the county and the town, city or village city, village, or town, and shall also state that the exercise of such the power by the county is in the public interest. Upon the receipt of the resolution, the county board may, by a resolution adopted by a majority vote of its membership, elect to assume the exercise of such the authority or function, upon the terms and conditions set forth in the resolution presented by the town, city or village city, village, or town. A city, village, or town that wishes to create or participate in a local park and recreation district under subch. VI of ch. 229 may negotiate the termination of any agreement entered into with a county under this subsection.

SB424, s. 37 Section 37. 27.075 (2) of the statutes is amended to read:

SB424,20,10 27.075 (2) The county board of any such county may, by a resolution adopted by a majority of its membership, propose to the towns, cities and villages cities, villages, and towns located in such the county, or any of them, that it offers to exercise such the powers and functions therein in order that are necessary to consolidate municipal park services and functions in said the county. Such The resolution shall designate the particular function, duty, or act and the terms and conditions, if any, upon which the county board will perform the same. The powers conferred in sub. (1) and designated in such the resolution may thereafter be exercised by the county board in each such town, city or village which shall accept such city, village, or town which accepts the proposal by the adoption of a resolution by a majority vote of the members-elect of its governing body, except that no governing body may accept any proposal described under this subsection unless it contains a provision under which the city, village, or town may terminate its agreement with the county so that the city, village, or town may create or participate in a local park and recreation district under subch. VI of ch. 229.

SB424, s. 38 Section 38. 27.075 (3) of the statutes is amended to read:

SB424,20,17 27.075 (3) After the adoption of resolutions by the county board, the county board shall have full power to it may legislate upon and administer the entire subject matter committed to it, and among other things, to and may determine, where not otherwise provided by law, the manner of exercising the power thus assumed. No county may exercise any power in a local park and recreation district under subch. VI of ch. 229.

SB424, s. 39 Section 39. 27.075 (4) of the statutes is amended to read:

SB424,21,14 27.075 (4) The town, city or village concerned A city, village, or town may enter into necessary contracts with the county, and appropriate money to pay the county, for the reasonable expenses incurred in rendering the park services assumed. Such The contract shall also provide a procedure for the termination of the contract by any city, village, or town that wishes to create or participate in a local park and recreation district under subch. VI of ch. 229. The expenses may be certified, returned, and paid as are other county charges, and, in the case of services performed pursuant to under a proposal for the consolidation thereof of municipal park services initiated by the county board and made available to each town, city and village city, village, and town in the county on the same terms, the expenses thereof shall be certified, returned, and paid as county charges; but in the event that each and every town, city and village if every city, village, and town in the county shall accept such accepts the proposal of the county board the expenses thereof shall be paid by county taxes to be levied and collected as are other taxes for county purposes. Said towns, cities and villages are vested with all necessary power to do the things herein required and to do all things and to exercise or relinquish any of the powers herein provided or contemplated. The procedure herein provided in this section for the request or acceptance of the exercise of the powers conferred on the county board in cities and villages is hereby prescribed as a special method of determining the local affairs and government of such cities and villages pursuant to article XI, section 3, of the constitution.

SB424, s. 40 Section 40. 27.08 (1) of the statutes is amended to read:

SB424,21,22 27.08 (1) Every city that is not part of a local park and recreation district under subch. VI of ch. 229 may by ordinance create a board of park commissioners subject to this section, or otherwise as provided by ordinance. Such, and if the city has a board of park commissioners the city shall terminate that board and end the board's authority under this section upon the city's creation of or participation in a local park and recreation district under subch. VI of ch. 229. The board shall be organized as directed by the common council shall provide.

SB424, s. 41 Section 41. 27.08 (3) of the statutes is amended to read:

SB424,22,8 27.08 (3) In any city having no If a city does not have a board of park commissioners its and is not part of a local park and recreation district under subch. VI of ch. 229, the city's public parks, parkways, boulevards , and pleasure drives shall be under the charge of its board of public works, if it has such last named board; otherwise or, if it does not have such a board, under the charge of its common council. When so in charge, the board of public works or the common council may exercise all of the powers of a board of park commissioners. Upon a city's creation of or participation in a local park and recreation district under subch. VI of ch. 229, the city's board of public works or common council may not exercise any authority under this section.