SB546,11,66 66.1106 (10) (title) Reporting requirements ; notice of district termination.
SB546, s. 17 7Section 17. 66.1106 (10) (a) of the statutes is amended to read:
SB546,11,128 66.1106 (10) (a) Prepare and make available to the public updated annual
9reports describing the status of all projects to remediate environmental pollution
10funded under this section, including revenues and expenditures. A copy of the report
11shall be sent to all taxing jurisdictions with authority to levy general property taxes
12on the parcel or contiguous parcels of property by May 1 annually.
SB546, s. 18 13Section 18. 66.1106 (10) (b) of the statutes is amended to read:
SB546,11,1514 66.1106 (10) (b) Notify the department within 10 days after the period of
15certification for a parcel or contiguous parcels of property has expired.
SB546, s. 19 16Section 19. 66.1106 (10) (c) of the statutes is created to read:
SB546,11,2517 66.1106 (10) (c) With regard to an environmental remediation tax incremental
18district, not later than 12 months after the last expenditure is made or not later than
1912 months after an expenditure may be made under sub. (2) (b), whichever comes
20first, prepare and make available to the public a report that is similar to the report
21required under par. (a), except that the report required under this paragraph shall
22also include an independent certified audit of the project to determine if all financial
23transactions were made in a legal manner and to determine if the environmental
24remediation tax incremental district complied with this section. A copy of the report
25shall be sent out to all taxing jurisdictions which received the reports under par. (a).
SB546, s. 20
1Section 20. 66.1106 (10) (d) of the statutes is created to read:
SB546,12,42 66.1106 (10) (d) Not later than 180 days after an environmental remediation
3tax incremental district terminates under sub. (11), provide the department with all
4of the following on a form that is prescribed by the department:
SB546,12,65 1. A final accounting of project expenditures that are made for the
6environmental remediation tax incremental district.
SB546,12,87 2. The final amount of eligible costs that have been paid for the environmental
8remediation tax incremental district.
SB546,12,109 3. The total amount of environmental remediation tax increments that have
10been paid to the political subdivision.
SB546, s. 21 11Section 21. 66.1106 (10) (e) of the statutes is created to read:
SB546,12,1512 66.1106 (10) (e) If a political subdivision does not send to the department of
13revenue the form specified in par. (d) within the time limit specified in par. (d), the
14department may not certify the environmental remediation tax incremental base of
15a district under sub. (4) until the form is sent to the department.
SB546, s. 22 16Section 22. 66.1106 (11) of the statutes is created to read:
SB546,12,1917 66.1106 (11) Termination of environmental remediation tax incremental
18districts.
An environmental remediation tax incremental district terminates when
19the earliest of the following occurs:
SB546,12,2220 (a) The political subdivision has received aggregate environmental
21remediation tax increments with respect to the district in an amount equal to the
22aggregate of all eligible costs.
SB546,12,2523 (b) Twenty-three years after the department certifies the environmental
24remediation tax incremental base of a parcel or contiguous parcels of property under
25sub. (4).
SB546,13,4
1(c) The political subdivision's legislative body, by resolution, dissolves the
2district. Upon dissolving the district, the political subdivision becomes liable for all
3unpaid eligible costs actually incurred which are not paid from the separate fund
4under sub. (9).
SB546, s. 23 5Section 23. 66.1106 (12) of the statutes is created to read:
SB546,13,96 66.1106 (12) (a) Notice of district termination. A political subdivision that
7creates an environmental remediation tax incremental district under this section
8shall give the department written notice within 10 days of the termination of the
9environmental remediation tax incremental district under sub. (11).
SB546,13,1310 (b) If the department receives a notice under par. (a) during the period from
11January 1 to May 15, the effective date of the notice is the date the notice is received.
12If the notice is received during the period from May 16 to December 31, the effective
13date of the notice is the first January 1 after the department receives the notice.
SB546, s. 24 14Section 24. 66.1106 (13) (title) of the statutes is amended to read:
SB546,13,1615 66.1106 (13) (title) Payment of eligible costs for annexed territory,
16redetermination of tax incremental base
; fees.
SB546, s. 25 17Section 25. 66.1106 (13) of the statutes is renumbered 66.1106 (13) (a) and
18amended to read:
SB546,14,219 66.1106 (13) (a) If a city or village annexes territory from a town and if the town
20is using an environmental remediation tax increment to remediate environmental
21pollution on all or part of the territory that is annexed, the city or village shall pay
22to the town that portion of the eligible costs that are attributable to the annexed
23territory. The city or village, and the town, shall negotiate an agreement on the
24amount that must be paid under this subsection. The department shall redetermine
25the environmental remediation tax incremental base of any parcel of real property

1for which the environmental remediation tax incremental base was determined
2under sub. (4) if part of that parcel is annexed under this subsection.
SB546, s. 26 3Section 26. 66.1106 (13) (b) of the statutes is created to read:
SB546,14,74 66.1106 (13) (b) The department may impose a fee of $1,000 on a political
5subdivision to determine or redetermine the environmental remediation tax
6incremental base of an environmental remediation tax incremental district under
7this subsection or sub. (4).
SB546, s. 27 8Section 27. 74.23 (1) (b) of the statutes is amended to read:
SB546,14,189 74.23 (1) (b) General property taxes. After making the distribution under par.
10(a), the taxation district treasurer shall pay to each taxing jurisdiction within the
11district its proportionate share of general property taxes, except that the treasurer
12shall pay the state's proportionate share to the county. As part of that distribution,
13the taxation district treasurer shall retain for the taxation district and for each tax
14incremental district within the taxation district and each environmental
15remediation tax incremental district created by the taxation district
its
16proportionate share of general property taxes. The taxation district treasurer shall
17also distribute to the county the proportionate share of general property taxes for
18each environmental remediation tax incremental district created by the county.
SB546, s. 28 19Section 28. 74.25 (1) (b) 1. of the statutes is amended to read:
SB546,15,420 74.25 (1) (b) 1. Pay in full to each taxing jurisdiction within the district all
21personal property taxes included in the tax roll which have not previously been paid
22to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the
23state's proportionate share to the county. As part of that distribution, the taxation
24district treasurer shall allocate to each tax incremental district within the taxation
25district and each environmental remediation tax incremental district created by the

1taxation district
its proportionate share of personal property taxes. The taxation
2district treasurer shall also distribute to the county the proportionate share of
3personal property taxes for each environmental remediation tax incremental district
4created by the county.
SB546, s. 29 5Section 29. 74.25 (1) (b) 2. of the statutes is amended to read:
SB546,15,146 74.25 (1) (b) 2. Pay to each taxing jurisdiction within the district its
7proportionate share of real property taxes, except that the treasurer shall pay the
8state's proportionate share to the county. As part of that distribution, the taxation
9district treasurer shall retain for the taxation district and for each tax incremental
10district within the taxation district and each environmental remediation tax
11incremental district created by the taxation district
its proportionate share of real
12property taxes. The taxation district treasurer shall also distribute to the county the
13proportionate share of real property taxes for each environmental remediation tax
14incremental district created by the county.
SB546, s. 30 15Section 30. 74.30 (1) (i) of the statutes is amended to read:
SB546,15,2516 74.30 (1) (i) Pay in full to each taxing jurisdiction within the district all
17personal property taxes included in the tax roll which have not previously been paid
18to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the
19state's proportionate share to the county. As part of that distribution, the taxation
20district treasurer shall allocate to each tax incremental district within the taxation
21district and each environmental remediation tax incremental district created by the
22taxation district
its proportionate share of personal property taxes. The taxation
23district treasurer shall also distribute to the county the proportionate share of
24personal property taxes for each environmental remediation tax incremental district
25created by the county.
SB546, s. 31
1Section 31. 74.30 (1) (j) of the statutes is amended to read:
SB546,16,102 74.30 (1) (j) Pay to each taxing jurisdiction within the district its proportionate
3share of real property taxes, except that the treasurer shall pay the state's
4proportionate share to the county. As part of that distribution, the taxation district
5treasurer shall retain for the taxation district and for each tax incremental district
6within the taxation district and each environmental remediation tax incremental
7district created by the taxation district
its proportionate share of real property taxes.
8The taxation district treasurer shall also distribute to the county the proportionate
9share of real property taxes for each environmental remediation tax incremental
10district created by the county.
SB546, s. 32 11Section 32. 74.30 (2) (b) of the statutes is amended to read:
SB546,16,2112 74.30 (2) (b) Pay to each taxing jurisdiction within the district its proportionate
13share of real property taxes collected, except that the taxation district treasurer shall
14pay the state's proportionate share to the county, and the county treasurer shall
15settle for that share under s. 74.29. As part of that distribution, the taxation district
16treasurer shall retain for the taxation district and for each tax incremental district
17within the taxation district and each environmental remediation tax incremental
18district created by the taxation district
its proportionate share of real property taxes.
19The taxation district treasurer shall also distribute to the county the proportionate
20share of real property taxes for each environmental remediation tax incremental
21district created by the county.
SB546, s. 33 22Section 33. 79.095 (1) (c) of the statutes is amended to read:
SB546,16,2523 79.095 (1) (c) "Taxing jurisdiction" means a municipality, county, school
24district, special purpose district, tax incremental district, environmental
25remediation tax incremental district,
or technical college district.
SB546, s. 34
1Section 34. 79.095 (2) (b) of the statutes is amended to read:
SB546,17,52 79.095 (2) (b) On or before December 31, the tax rate used for each tax
3incremental district for which the municipality assesses property and for each
4environmental remediation tax incremental district for which the municipality
5assesses property
.
SB546, s. 35 6Section 35. 227.01 (13) (zc) of the statutes is amended to read:
SB546,17,87 227.01 (13) (zc) Establishes an inventory or a hazard ranking a database under
8s. 292.31.
SB546, s. 36 9Section 36. 234.01 (4n) (a) 3m. a. of the statutes is amended to read:
SB546,17,1210 234.01 (4n) (a) 3m. a. The facility is in a tax incremental district or an
11environmental remediation tax incremental district
or is the subject of an urban
12development action grant and will result in a net economic benefit to the state.
SB546, s. 37 13Section 37. 292.12 of the statutes is created to read:
SB546,17,14 14292.12 Sites with residual contamination. (1) Definitions. In this section:
SB546,17,1915 (a) "Agency with administrative authority" means the department of
16agriculture, trade and consumer protection with respect to a site over which it has
17jurisdiction under s. 94.73 (2), the department of commerce with respect to a site over
18which it has jurisdiction under s. 101.144 (2) (a), or the department of natural
19resources with respect to a site over which it has jurisdiction under s. 292.11 (7).
SB546,17,2220 (b) "Case closure" means a determination by the agency with administrative
21authority, based on information available at the time of the review by the agency with
22administrative authority, that no further remedial action is necessary at a site.
SB546,17,2523 (c) "Engineering control" means an action designed and implemented to
24contain contamination or to minimize the spread of contamination, including a cap
25or soil cover.
SB546,18,4
1(d) "Remedial action" means action that is taken in response to a discharge of
2a hazardous substance and that is necessary to restore the environment to the extent
3practicable and to minimize the harmful effects of the discharge to the air, lands, and
4waters of this state.
SB546,18,65 (e) "Site" means a waste site or any area where a hazardous substance has been
6discharged.
SB546,18,10 7(2) Agency authority. The agency with administrative authority may do any
8of the following as a condition of approving remedial action or of issuing a case closure
9letter if residual contamination remains on a site after the conclusion of remedial
10action at the site:
SB546,18,1111 (a) Require maintenance of an engineering control on the site.
SB546,18,1512 (b) Require an investigation of the extent of residual contamination and the
13performance of any necessary remedial action if a building or other structural
14impediment is removed that had prevented a complete investigation or remedial
15action at the site.
SB546,18,1916 (c) Impose limitations or other conditions related to property, in accordance
17with rules promulgated by the department, to ensure that conditions at the site
18remain protective of public health, safety, and welfare and the environment, and, as
19applicable, to promote economic development.
SB546,19,2 20(3) Database. (a) The department shall maintain a database listing sites for
21which remedial action has been approved or a case closure letter has been issued and
22that have residual contamination and listing sites for which the department has
23directed that action be taken under s. 292.11 (9) (e) 4. The department shall make
24the database available to the public. The department shall include any
25requirements, limitations, or conditions imposed under sub. (2) (a) to (c) in the

1database, subject to modification under sub. (6), and shall include any action that the
2department has directed to be taken under s. 292.11 (9) (e) 4.
SB546,19,103 (b) 1. If residual contamination remains on a site after the conclusion of
4remedial action at the site, the agency with administrative authority shall request
5the department to list the site, and any requirements, limitations, or conditions
6imposed under sub. (2) (a) to (c), in the database maintained by the department
7under par. (a) and, as a condition of approving remedial action or of issuing a case
8closure letter, shall require the person requesting approval of remedial action or case
9closure to provide the information necessary for the listing and to pay a fee
10established by the department for the listing.
SB546,19,1611 2. If the department has directed that a local governmental unit or economic
12development corporation take action under s. 292.11 (9) (e) 4. for a site, the
13department shall list the site, and the action that the department has directed, in the
14database maintained by the department under par. (a) and require the local
15governmental unit or the corporation to pay a fee established by the department for
16the listing.
SB546,19,22 17(4) Notification of residual contamination. Before a person applies for case
18closure for a site that includes any property that has residual contamination and is
19not owned by the person, the person shall provide written notification of the residual
20contamination to the owner of that property. The person shall include in the notice,
21at a minimum, a description of the type of residual contamination and the location
22and description of any engineering control on the site.
SB546,20,3 23(5) Compliance with requirements and limitations. (a) A person who owns
24property, including a property or site that is listed under sub. (3) (b), shall comply
25with requirements described in sub. (2) (a) or (b) that are imposed by an agency with

1administrative authority without regard to when the person obtained the property,
2unless another person has a legally enforceable responsibility to comply with the
3requirements.
SB546,20,74 (b) A person who owns or occupies property, including a property or site that
5is listed under sub. (3) (b), shall comply with limitations or conditions described in
6sub. (2) (c) that are imposed by an agency with administrative authority without
7regard to when the person obtained or occupied the property.
SB546,20,15 8(6) Modification of requirements. A person may request the agency with
9administrative authority over a site to change or eliminate a requirement,
10limitation, or condition that it imposed under sub. (2) (a) to (c) with respect to a site.
11If the agency with administrative authority agrees to change or eliminate a
12requirement, limitation, or condition imposed under sub. (2) (a) to (c), it shall provide
13written approval to the person, shall request the department to change the listing
14under sub. (3) (b) for the site accordingly, and shall require the person to pay a fee
15established by the department for changing the listing.
SB546, s. 38 16Section 38. 292.15 (2) (ae) 7. of the statutes is created to read:
SB546,20,2317 292.15 (2) (ae) 7. If the voluntary party owns or controls the property, the
18voluntary party allows the department, any authorized representative of the
19department, a representative of a company that has issued insurance required under
20subd. 3m., any party that possessed or controlled the hazardous substance or caused
21the discharge of the hazardous substance, and any consultant or contractor of any
22of those persons to enter the property to determine whether natural attenuation has
23failed and to take action to respond to the discharge if natural attenuation has failed.
SB546, s. 39 24Section 39. 292.15 (2) (at) of the statutes is repealed.
SB546, s. 40 25Section 40. 292.15 (2) (b) 5. of the statutes is created to read:
SB546,21,8
1292.15 (2) (b) 5. If the voluntary party does not own or control the property, the
2person who owns or controls the property fails to allow the department, any
3authorized representative of the department, any representative of a company that
4has issued insurance required under par. (ae) 3m., any party that possessed or
5controlled the hazardous substance or caused the discharge of the hazardous
6substance, or any consultant or contractor of any of those persons to enter the
7property to determine whether natural attenuation has failed and to take action to
8respond to the discharge if natural attenuation has failed.
SB546, s. 41 9Section 41. 292.15 (2) (c) of the statutes is amended to read:
SB546,21,1310 292.15 (2) (c) Prohibition on action. The department of justice may not
11commence an action under 42 USC 9607 against any voluntary party meeting the
12criteria of this subsection to recover costs for which the voluntary party is exempt
13under pars. (a), (ae), (ag), (am), (at) and (b).
SB546, s. 42 14Section 42. 292.15 (2) (d) of the statutes is repealed.
SB546, s. 43 15Section 43. 292.15 (2) (e) of the statutes is amended to read:
SB546,21,1916 292.15 (2) (e) Contract with insurer. If the department requires insurance
17under par. (ae) 3m. or (at) 3., the department may contract with an insurer to provide
18insurance required under par. (ae) 3m. or (at) 3. and may require voluntary parties
19to obtain coverage under the contract.
SB546, s. 44 20Section 44. 292.15 (3) of the statutes is amended to read:
SB546,22,321 292.15 (3) Successors and assigns. An exemption provided in sub. (2) applies
22to any successor or assignee of the voluntary party if the successor or assignee
23complies with the provisions of sub. (2) (a) 4. and 5. or (ae) 3m., 4. and, 5., and 7. and,
24if applicable, sub. (2) (ag) 4. or (am) as though the successor or assignee were the
25voluntary party except that the exemption in sub. (2) does not apply if the successor

1or assignee knows that a certificate under sub. (2) (a) 3., (ae) 3., (ag) 2. or (am) was
2obtained by any of the means or under any of the circumstances specified in sub. (2)
3(a) 6.
SB546, s. 45 4Section 45. 292.15 (6) (a) of the statutes is renumbered 292.15 (6).
SB546, s. 46 5Section 46. 292.15 (6) (b) of the statutes is repealed.
SB546, s. 47 6Section 47. 292.15 (7) (d) of the statutes is created to read:
SB546,22,87 292.15 (7) (d) A solid waste facility that was licensed under s. 289.30 or s.
8144.44, 1993 stats.
SB546, s. 48 9Section 48. 292.15 (7) (e) of the statutes is created to read:
SB546,22,1310 292.15 (7) (e) A solid waste facility or waste site at which active remedial
11operation or treatment is required, including a site or facility where methane or
12groundwater monitoring or gas, leachate, or groundwater collection or treatment is
13required.
SB546, s. 49 14Section 49. 292.21 (1) (c) 2. g. of the statutes is amended to read:
SB546,22,2415 292.21 (1) (c) 2. g. A review to determine if the real property is listed in any of
16the written compilations of sites or facilities considered to pose a threat to human
17health or the environment, including the national priorities list under 42 USC 9605
18(a) (8) (B); the federal environmental protection agency's information system for the
19comprehensive environmental response, compensation and liability act, 42 USC
209601
to 9675, (CERCLIS); and the department's most recent Wisconsin remedial
21response site evaluation report, including the inventory
database of sites or facilities
22which may cause or threaten to cause environmental pollution and other properties
23that are environmentally contaminated
required by s. 292.31 (1) (a); and the
24department's registry of abandoned landfills
.
SB546, s. 50 25Section 50. 292.23 of the statutes is created to read:
SB546,23,2
1292.23 Responsibility of local governmental units; solid waste. (1)
2Definition. In this section:
SB546,23,53 (a) "Local governmental unit" means a municipality, a redevelopment
4authority created under s. 66.1333, a public body designated by a municipality under
5s. 66.1337 (4), a community development authority, or a housing authority.
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