AB179, s. 9 18Section 9. 66.1105 (10) (a) of the statutes is amended to read:
AB179,8,2219 66.1105 (10) (a) Subject to any agreement with bondholders, and except as
20provided in par. (d),
a tax incremental district may be created, the boundaries of
21which overlap one or more existing districts, except that districts created as of the
22same date may not have overlapping boundaries.
AB179, s. 10 23Section 10. 66.1105 (10) (d) of the statutes is created to read:
AB179,9,3
166.1105 (10) (d) A proposed tax incremental district, the boundaries of which
2would overlap an existing multijurisdictional tax incremental district, may be
3created only if all of the following apply:
AB179,9,54 1. The creation is approved by a resolution adopted by the governing body of
5each of the multijurisdictional district's participating cities.
AB179,9,76 2. The creation is approved by a resolution adopted by the multijurisdictional
7district's joint review board.
AB179, s. 11 8Section 11. 66.1105 (18) of the statutes is created to read:
AB179,9,129 66.1105 (18) Multijurisdictional districts. (a) Requirements. Two or more
10cities may enter into an intergovernmental cooperation agreement under s. 66.0301
11to jointly create a multijurisdictional tax incremental district under this section if all
12of the following apply:
AB179,9,1413 1. The district's borders contain territory in all of the cities that are a party to
14the agreement.
AB179,9,1515 2. The district is contiguous.
AB179,9,1716 3. At least one parcel in each participating city touches at least one parcel in
17at least one of the other cities.
AB179,9,2018 (b) Contents of an agreement. The agreement described under par. (a) shall
19contain provisions that specify at least all of the following with regard to the proposed
20multijurisdictional tax incremental district:
AB179,9,2321 1. A detailed description of how all of the participating cities will be able to
22exercise the powers authorized under sub. (3) and meet the requirements under sub.
23(4).
AB179,10,3
12. A detailed description of how determinations will be made that relate to
2incurring debt, expending funds for project costs, and distributing positive tax
3increments allocated by the department of revenue.
AB179,10,64 3. The extent to which one of the cities will be authorized by all of the other
5participating cities to act on behalf of all of the participating cities on some or all
6matters relating to the district.
AB179,10,177 4. A binding dispute resolution procedure to be used by the cities to resolve in
8a timely fashion any disputes between the participating cities related to the
9agreement or to the district, except that this procedure does not apply to any issue
10resolved by the department of revenue under par. (d) 2. The dispute resolution
11procedure shall include a dissolution provision that allows all of the participating
12cities to agree to jointly dissolve the district at any time before a dispute is settled
13by the binding dispute resolution procedure and before the district would otherwise
14terminate under sub. (7). The dissolution provision shall describe in detail how and
15under what circumstances the district may be dissolved before it would otherwise
16terminate under sub. (7) and shall specify how the district's assets, liabilities, and
17any other outstanding obligations will be distributed among the participating cities.
AB179,10,1818 5. A detailed description of the proposed membership of the joint review board.
AB179,10,2219 6. A detailed description of the responsibilities of each city's planning
20commission, the membership and authority of the planning commission for the
21district, and the operating procedures to be followed by the district's planning
22commission.
AB179,11,223 7. A detailed description of the responsibilities of each city's clerk, treasurer,
24assessor, and any other officer or official to carry out the requirements of this section,

1and a detailed description of which clerk, treasurer, assessor, officer, or official will
2be responsible for each task specified in this section.
AB179,11,73 8. Which city will be the lead city for purposes of completing any documents or
4tasks that this section or the department of revenue require to be completed, which
5city will be responsible for submitting the district's creation documents, and which
6city will be responsible for submitting the district's project plan amendment
7documents.
AB179,11,108 9. That all of the participating cities agree that the district's application will
9be submitted in its entirety as one complete application by the lead city, as
10determined by the department of revenue.
AB179,11,1411 10. Consistent with the requirements of sub. (7), a statement that the entire
12district will terminate at one time as a single entity and that the lead city shall
13submit to the department of revenue all necessary notices and reports relating to the
14termination of the district.
AB179,11,1615 11. A detailed description of the procedures the participating cities will follow
16to determine all of the following:
AB179,11,1817 a. Whether the district's life may be extended under sub. (6) (g) 1. or (7) (am)
182. or 3.
AB179,11,2019 b. How the project plan or boundaries of the district may be amended under
20sub. (4) (h) 1. or 2.
AB179,11,2321 12. A description of how any annexation costs incurred by a participating city
22under s. 66.0219 (10) (a) 1. will be shared among all of the participating cities if the
23annexed territory is part of the district.
AB179,12,3
1(c) Limitations. 1. Notwithstanding the provisions under sub. (6) (d), (dm), (e),
2or (f), a multijurisdictional tax incremental district may not become a donor district,
3or receive tax increments from a donor district.
AB179,12,64 2. Notwithstanding the provisions under sub. (2) (f) 1. k., m., and n., a
5multijurisdictional tax incremental district may not incur project costs for any area
6that is outside of the district's boundaries.
AB179,12,137 3. The 12 percent limit findings requirement under sub. (4) (gm) 4. c. apply on
8an aggregate basis to all cities that are part of a multijurisdictional district except,
9for one or more of the participating cities in the multijurisdictional district, the part
10of the district that is in an individual city may cause that city to exceed the 12 percent
11limit if the governing bodies of all the taxation districts that overlay that city adopt
12a resolution approving the creation of the district even though that city exceeds the
1312 percent limit.
AB179,12,1414 4. No town may be part of a multijurisdictional tax incremental district.
AB179,12,1915 (d) Role of the department of revenue. 1. The department of revenue may
16require each participating city to submit any forms prescribed by the department
17without regard to whether a particular city is the lead city as described under par.
18(b) 8. and without regard to the responsibility of each participating city as specified
19in the agreement described under par. (a).
AB179,12,2420 2. Consistent with the provisions of this section, the department of revenue
21may resolve any ambiguity regarding the creation, amendment, administration, and
22termination of a multijurisdictional tax incremental district. The department may
23use the agreement described under par. (a) as a guide to the resolution of any such
24ambiguity.
AB179,13,3
1(e) Miscellaneous provisions. 1. A copy of the agreement described under par.
2(a), as signed by all of the participating cities, shall be forwarded to the department
3of revenue by the lead city as described under par. (b) 8.
AB179,13,94 2. Without regard to the number of participating cities in the
5multijurisdictional tax incremental district, the department of revenue may impose
6only one fee under sub. (5) (a) for each action taken by the department under that
7paragraph for such a district. Unless the agreement under par. (a) provides
8otherwise, the lead city, as described under par. (b) 8., is responsible for any fees
9imposed by the department under sub. (5) (a).
AB179,13,1510 3. Without regard to the number of participating cities in the
11multijurisdictional tax incremental district, the department of revenue may impose
12only one annual administrative fee described in sub. (6) (ae) in the amount specified
13in that paragraph. Unless the agreement under par. (a) provides otherwise, the lead
14city, as described under par. (b) 8., is responsible for the annual fee and shall submit
15it to the department.
AB179, s. 12 16Section 12. Effective date.
AB179,13,1717 (1) This act takes effect on October 1, 2012.
AB179,13,1818 (End)
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