AB784: Bill Text

LRB-3808/1

MS/JK/JTK/MG/CH/RC:lk:rs

2007 - 2008 LEGISLATURE

2007 Assembly BILL 784

February 8, 2008 - Introduced by Representatives Townsend, J. Ott, Sinicki, Jeskewitz and A. Ott, cosponsored by Senators Darling, Wirch and Erpenbach. Referred to Committee on Tourism, Recreation and State Properties.

AB784,2,14 An Act to repeal 23.09 (26) (am) 4.; to renumber 23.305 (1) (a) to (i); to renumber and amend 23.09 (26) (a); to amend 5.02 (5), 5.02 (21), 5.15 (1) (c), 5.58 (3), 5.68 (2), 5.68 (3), 7.10 (1) (a), 7.51 (3) (b), 7.51 (3) (d), 7.51 (4) (b), 7.51 (5) (a) 2., 3. and 5. and (b), 9.10 (1) (a), 9.10 (2) (d), 9.10 (3) (a), 9.10 (4) (a), 9.10 (4) (d), 9.10 (7), 10.05, 10.07 (1), 11.26 (1) (d) 2., 11.26 (2) (e) 2., 11.31 (1) (h) (intro.), 17.13 (intro.), 17.13 (3), 20.370 (5) (cr), 20.370 (5) (ct), 20.370 (5) (cu), 23.09 (19) (a) 2., 23.09 (20) (ab) 2., 23.09 (20m) (a) 1., 23.09 (26) (title), 23.09 (26) (am) (intro.), 23.09 (26) (am) 1., 23.09 (26) (am) 3., 23.09 (26) (b), 23.09 (26) (d), 23.175 (1) (a), 23.305 (1) (intro.), 23.305 (2), 23.33 (8) (c), 23.33 (9) (c), 23.33 (11) (a), 25.50 (1) (d), 27.01 (3), 27.02 (1), 27.03 (2), 27.05 (intro.), 27.06, 27.075 (1), 27.075 (2), 27.075 (3), 27.075 (4), 27.08 (1), 27.08 (3), 30.277 (1b) (a), 40.02 (28), 66.0301 (1) (a), 66.0617 (1) (a), 66.0617 (1) (c), 66.0617 (1) (d), 66.0617 (1) (g), 66.0617 (1) (h), 66.0617 (2) (a), 66.0617 (3), 66.0617 (4) (a) (intro.), 66.0617 (4) (b), 66.0617 (5), 66.0617 (6) (intro.), 66.0617 (6) (b), 66.0617 (7), 66.0617 (8), 66.0617 (9) (a) and (b), 66.0617 (10), 67.01 (5), 71.26 (1) (bm), 350.01 (11m), 350.04 (3) (a), 350.04 (3) (b), 350.12 (4) (b) 1., 350.12 (4) (b) 3., 350.12 (4) (bg) 1., 350.12 (4) (bg) 2., 350.12 (4) (bm) (intro.), 350.12 (4) (bm) 1., 350.12 (4) (bm) 2., 350.12 (4) (br), 350.138 (1) (d), 350.138 (1) (f) and 350.18 (1); to repeal and recreate 40.02 (28); and to create 5.15 (2) (f) 5., 5.58 (1u), 5.60 (6u), 7.53 (3m), 8.10 (3) (kw), 8.10 (6) (e), 8.11 (2f), 11.02 (8), 17.01 (11m), 17.27 (1f), 23.09 (26) (ac), 23.09 (26) (am) 3m., 23.09 (26) (ar), 23.09 (26) (bg), 23.09 (26) (h), 23.305 (1) (am), 23.33 (1) (im), 27.16, 27.161, 27.162, 27.163, 27.164, 27.165, 66.0617 (1) (am), 66.0617 (2) (am), 66.0617 (6) (h), 70.11 (37m), 77.25 (18m), 77.54 (9a) (j), 350.01 (2m) and 350.01 (9j) of the statutes; relating to: authorizing the creation of local park districts, authorizing a local park district to levy a property tax, authorizing a local park district to apply for funding from certain programs administered by the Department of Natural Resources, and authorizing a local park district to impose impact fees and issue debt.

Analysis by the Legislative Reference Bureau

CREATION AND DISSOLUTION OF A DISTRICT

This bill authorizes one or more municipalities (cities, villages, or towns), one or more counties, or any combination of political subdivisions (municipalities or counties) to create a local park district (district). A district is a local unit of government that is a body corporate and politic and that is separate and distinct from, and independent of, the state and the sponsoring political subdivisions which created it and that are within its jurisdiction.

Subject to a number of conditions, a district may be created by one of two methods. Under both methods, an election of the district's commissioners must take place. Under the first method, the governing bodies of one or more political subdivisions may adopt an enabling resolution that declares the need for establishing the district and contains a description of the boundaries of the proposed district. The participating counties or municipalities need not be contiguous. Each political subdivision that adopts a substantially similar enabling resolution within 90 days, beginning with the date of adoption of the first enabling resolution, may be part of the initial jurisdiction of a district.

Under the second method, a district consisting of one or more political subdivisions may be created by a petition and referendum. The petition may be circulated on or after January 1 of any year and may be filed no later than 5 p.m. on the third Tuesday in February. The petition must be filed in every political subdivision whose park facilities are proposed to be included in the district. If it is signed by at least 100 qualified electors residing in each political subdivision whose park facilities are proposed to be included in the district, a referendum is held at the next succeeding spring election. A district is then created with a jurisdiction that consists of each of the political subdivisions in which the referendum question is approved, except that no district may be created unless the referendum question is approved in at least one political subdivision.

Before a district may be created, the governing bodies of each of the involved political subdivisions must reach an agreement that includes a number of components, including a method to transfer title of the municipal or county park facilities to the district, a description of any encumbrances or restrictions that run with the land or facilities that are transferred, and a method to select an arbitrator who will decide certain issues that the relevant political subdivisions are unable to resolve. On the date that a district is created, which is always on a January 1 following the initially elected commissioners taking office, all assets and liabilities of the political subdivisions with respect to park and recreational functions become assets and liabilities of the district (except for certain pre-existing political subdivision debt related to park facilities and except for any political subdivision liabilities related to former employees who performed park and recreational functions and whose employment terminated before the district's creation), all tangible personal property of the political subdivisions related to park and recreational functions is transferred to the district, and all incumbent employees of the political subdivisions having functions related to parks and recreation become employees of the district. To the extent allowed by law, transferred employees would retain their rights under their existing collective bargaining agreement. Upon the expiration of the agreement, the district and the employees would negotiate a new collective bargaining agreement.

In connection with park facilities, the powers of a district include the authority to: acquire, develop, maintain, improve, operate, and manage the park facilities; operate recreational facilities or programs; enter into contracts; employ personnel; impose an impact fee on developers for park facilities; issue debt for capital improvements to park facilities; and levy a property tax to carry out its functions. The bill authorizes a district to acquire land by purchase, exchange, or donation, but does not authorize a district to sell land. The bill also grants these districts eligibility for various local aid programs that are administered by the Department of Natural Resources. These programs include the local park aids program, the urban green space program, and funding for county snowmobile trails.

A district is governed by a commission consisting of members who are elected on a nonpartisan ballot at the spring election, except that, in an even-numbered year, if the governing bodies of the political subdivisions whose park facilities are included in a district can agree upon the organizing arrangements by June 1 following the adoption of resolutions or referenda questions approving the creation of a district, the initial commissioners are elected on a nonpartisan ballot at a special election that is held concurrently with the general (November) election in that year. In districts having a population of 500,000 or more, there must be nine commissioners who must be elected from election districts of equal population, insofar as practicable. In other districts, the enabling resolution or petition must specify the number of commissioners and whether the commissioners are to be elected from election districts, at large, or by a combination of methods. The boundaries of election districts are initially prescribed by the Government Accountability Board and thereafter decennially by the commission. Vacancies are filled by appointment of the remaining members of the commission. Each commissioner must, at the time of taking office, reside within the park district and within the election district, if any, from which he or she is elected or for which he or she is appointed to fill a vacancy. The terms of commissioners are three years, except that the initial terms are staggered such that the terms of approximately one-third of the initial members of the commission expire in each year, and except that the terms of any initial commissioners who are elected at the general election extend for five months longer than the terms of other initial commissioners.

Under the bill, if a city or village whose territory is in one district annexes territory that contains park facilities that are located in a different district, that district is required to transfer ownership of the park facilities that are located in the annexed territory to the district whose territory includes the annexing city or village. The bill requires the districts to negotiate a settlement to compensate the district from which the territory was annexed for the park facilities that were transferred. If the districts are unable to negotiate a settlement within 60 days after the annexation, the districts must agree on the selection of an arbitrator who will decide the settlement amount within 30 days after his or her appointment.

With the commission's approval, the initial jurisdiction of a district may be expanded to include any other political subdivision under procedures adopted by the commission. Any procedures for expansion must allow the governing body of a political subdivision to request inclusion in the district by resolution or at the request of electors through a petition and referendum procedure.

The bill also provides two methods for a political subdivision to withdraw from the district. Under the first method, if the governing body of a political subdivision adopts a resolution declaring its intention to withdraw from the district and the electors of the political subdivision approve the resolution in a referendum called for that purpose, the political subdivision may withdraw from the district. Under the second method, the electors of a political subdivision may petition the commission to submit the question of withdrawal of the political subdivision from a district, and the commission must then call a referendum in the political subdivision for the electors to vote on whether to approve the question. If the question submitted at the referendum is approved, the political subdivision must withdraw from the district. Under either method, however, the political subdivision and the district must negotiate a settlement to compensate the district for the park facilities that are located in the political subdivision. If the district and the political subdivision are unable to negotiate a settlement within 60 days after the political subdivision's resolution is either approved by the commission or approved in a referendum, the district and the political subdivision must agree on the selection of an arbitrator who must decide the settlement amount within 30 days after his or her appointment.

A district may dissolve by action of the commission, subject to payment of the district's debts and fulfillment of its other contractual obligations. If after withdrawal of a political subdivision, the territory that remains in the district does not consist of at least one political subdivision, the district must dissolve. If a district is dissolved, its assets, liabilities, employees, pending matters, and property must be apportioned to, and become the responsibility of, the sponsoring political subdivisions and any other political subdivisions that joined the district. The commission is empowered to apportion these items among the responsible political subdivisions. If a question arises as to the the commission's actions during dissolution, the question must be resolved by an arbitrator who is selected under the previously agreed to procedure.

Under the bill, a political subdivision may make loans or lease or transfer property to a district. Generally, however, a political subdivision may not create a park or expend any funds to support park or recreational facilities, or impose an impact fee on a developer for park facilities, after a district levies a property tax.

TAXATION

When a district is created, the initial property tax levy of the district must be imposed by the commission in an amount that equals the total operating levy, of all participating political subdivisions, that is attributable to expenditures for park and recreational purposes in the year in which the district is authorized, or in the prior year — whichever is greater. Also in the year in which the district's initial levy is imposed, each sponsoring political subdivision must reduce its operating levy in an amount equal to its previous year's levy for park and recreational purposes, to the extent that those functions have been assumed by the district. The district's property tax levy rate may not exceed one mill on each dollar of the full value of taxable property in the district unless a higher rate is approved by the electors of a district at a referendum. The district must hold such a 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 date on which the commission adopts a resolution to increase the levy rate in excess of one mill. The district may use the tax revenue only for park and recreational purposes.

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.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the 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:

AB784, s. 1 Section 1. 5.02 (5) of the statutes is amended to read:

AB784,6,8 5.02 (5) "General election" means the election held in even-numbered years on the Tuesday after the first Monday in November to elect United States senators, representatives in congress, presidential electors, state senators, representatives to the assembly, district attorneys, state officers other than the state superintendent and judicial officers, and county officers other than supervisors and county executives, and in local park districts, to elect initial local park district commissioners.

AB784, s. 2 Section 2. 5.02 (21) of the statutes is amended to read:

AB784,6,12 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 and, sewerage commissioners, and local park district commissioners.

AB784, s. 3 Section 3. 5.15 (1) (c) of the statutes is amended to read:

AB784,7,2 5.15 (1) (c) The wards established by municipal governing bodies under this section on the basis of the published results of each federal decennial census of population shall govern the adjustment of supervisory districts under s. 59.10 (2) (a) and (3) (b) and of aldermanic districts under s. 62.08 (1) for the purpose of local elections beginning on January 1 of the 2nd year commencing after the year of the census until revised under this section on the basis of the results of the next decennial census of population unless adjusted under sub. (2) (f) 4. or 5., (6) (a), or (7), or unless adjusted, as a matter of statewide concern, in the enactment of legislative districts under article IV, section 3, of the constitution on the basis of the most recent decennial census of population.

AB784, s. 4 Section 4. 5.15 (2) (f) 5. of the statutes is created to read:

AB784,7,6 5.15 (2) (f) 5. That part of a local park district required to create an election district under s. 27.161 (7) (b) 1. that has a population which is, as nearly as practicable, equal to other election districts in the local park district.

AB784, s. 5 Section 5. 5.58 (1u) of the statutes is created to read:

AB784,7,13 5.58 (1u) Local park district commissioners. Except as authorized in s. 5.655, there shall be a separate ballot for the election of commissioners of any local park district. Arrangement of the names on the ballot shall be determined by the local park district clerk in the same manner as provided under s. 5.60 (1) (b). The ballot shall be entitled "Official Primary Ballot for Commissioner of the .... Park District." The ballot shall also specify "At large" or "Election District .... " as required.

AB784, s. 6 Section 6. 5.58 (3) of the statutes is amended to read:

AB784,8,7 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 district, twice as many candidates as are to be elected commissioner within each of the election districts and from the district at large; 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.

AB784, s. 7 Section 7. 5.60 (6u) of the statutes is created to read:

AB784,8,14 5.60 (6u) Local park district commission. Except as authorized in s. 5.655, a separate ballot shall list the names of all candidates for commissioner of any local park district. Arrangement of the names on the ballot shall be determined by the local park district clerk in the manner provided under sub. (1) (b). The ballot shall be entitled "Official Ballot for Commissioner of the .... Park District." The ballot shall also specify "At large" or "Election District .... " as required.

AB784, s. 8 Section 8. 5.68 (2) of the statutes is amended to read:

AB784,9,2 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 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 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.

AB784, s. 9 Section 9. 5.68 (3) of the statutes is amended to read:

AB784,9,11 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 a school, technical college, sewerage, local park, or sanitary 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).

AB784, s. 10 Section 10. 7.10 (1) (a) of the statutes is amended to read:

AB784,9,19 7.10 (1) (a) Each county clerk shall provide ballots for every election in the county for all national, state and county offices, including metropolitan sewerage commission elections under s. 200.09 (11) (am), for municipal judges elected under s. 755.01 (4), for a local park district commission whenever the local park district is not coterminous with the boundaries of a single municipality, and for state and county referenda. The official and sample ballots shall be prepared in substantially the same form as those prescribed by the board under s. 7.08 (1) (a).

AB784, s. 11 Section 11. 7.51 (3) (b) of the statutes is amended to read:

AB784,9,24 7.51 (3) (b) For ballots which relate only to municipal or, school district, or local park 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 district clerk. The clerk shall retain the ballots until destruction is authorized under s. 7.23.

AB784, s. 12 Section 12. 7.51 (3) (d) of the statutes is amended to read: