Effective date note
NOTE: Par. (b) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(b) The clerk of the school district ordering the dissolution or requesting review shall pay the fee under par. (a) 3. or 4. to the state superintendent. The secretary of the board shall forward the fee collected under par. (a) 5. to the state superintendent.
117.05(9)(c)
(c) The department may charge a person filing a notice of appeal under
s. 117.12 (4) or
117.13 (3) a fee sufficient to reimburse the department for the costs of the appeal panel under
s. 117.12 (4) or
117.13 (3). The secretary of the board shall collect the fee and forward it to the department. The department may not charge any person who files a notice of appeal under
s. 117.12 (4) and is charged the fee under this paragraph any additional fee for review by the board under
s. 117.12 (5).
Effective date note
NOTE: Par. (c) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(c) The state superintendent may charge a person filing a notice of appeal under s. 117.12 (4) or 117.13 (3) a fee sufficient to reimburse the department for the costs of the appeal panel under s. 117.12 (4) or 117.13 (3). The secretary of the board shall collect the fee and forward it to the state superintendent. The state superintendent may not charge any person who files a notice of appeal under s. 117.12 (4) and is charged the fee under this paragraph any additional fee for review by the board under s. 117.12 (5).
117.05(10)
(10) Secretary to advise. The secretary shall advise and consult with school boards regarding school district organization and reorganization. If, in the secretary's opinion, one or more school districts should be altered, consolidated or dissolved, he or she may make recommendations to the school boards.
Effective date note
NOTE: Sub. (10) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(10) State superintendent to advise. The state superintendent shall advise and consult with school boards regarding school district organization and reorganization. If, in the state superintendent's opinion, one or more school districts should be altered, consolidated or dissolved, he or she may make recommendations to the school boards.
117.08
117.08
Consolidation of school districts. 117.08(1)
(1)
Initiation of procedures. The school boards of 2 or more school districts may adopt resolutions stating that they will consider consolidating their school districts. The school district clerk of each school board adopting a resolution under this subsection shall send a certified copy of the resolution to the school boards of each of the other affected school districts and to the secretary of the board.
117.08(2)
(2) School board action. In the first July beginning after the adoption of resolutions by 2 or more school boards under
sub. (1), the school boards of the affected school districts may order the school districts consolidated by the adoption, by each of those school boards, of a resolution ordering the consolidation. Failure of a school board to adopt a resolution either ordering or denying the consolidation before August 1 constitutes a denial of the consolidation by that school board. The school district clerk of each school board adopting a resolution under this subsection, either ordering or denying a consolidation, shall, within 5 days after the adoption of the resolution, send a certified copy of the resolution to the school boards of each of the other affected school districts and file a certified copy of the resolution as provided under
s. 117.17 (2). If the school board of each affected school district adopts a resolution ordering the consolidation, the consolidation shall take effect on the following July 1, unless a referendum under
sub. (3) is required.
117.08(3)(a)(a) If the school board of each affected school district adopts a resolution ordering a consolidation under
sub. (2), a referendum on the consolidation shall be held under
par. (b) if one of the following occurs:
117.08(3)(a)1.
1. At the time of adopting the resolution under
sub. (2), the school board of any affected school district directs the holding of a referendum.
117.08(3)(a)2.
2. Before the 2nd Tuesday of September following the adoption of the resolutions under
sub. (2), a petition conforming to the requirements of
s. 8.40 requesting a referendum, signed by at least 10% of the electors who reside in any affected school district, is filed with the clerk of the school district that has the highest equalized valuation of the affected school districts. The validity of the petition shall be governed by the rules promulgated under
s. 8.40 (3).
117.08(3)(b)
(b) If a referendum is directed or a petition requesting a referendum is filed under
par. (a), the school district clerk of the school board adopting the resolution or the school district clerk receiving the petition shall immediately notify the school boards of each of the other affected school districts, the secretary of the board and the clerk of each city, village or town, any part of which is contained within an affected school district. The referendum shall be held in the affected school districts as provided under
s. 117.20. Votes shall be counted separately for each affected school district.
117.08(4)
(4) Referendum results. If a majority of the votes cast in each affected school district is in favor of consolidation, the school districts shall be consolidated on the following July 1. At the time of canvassing the returns, the school boards of the affected school districts shall make and file an order of school district reorganization under
s. 117.17 (2).
117.08 History
History: 1989 a. 114,
192,
287;
1991 a. 32.
117.09
117.09
Consolidation of union high and elementary school districts. 117.09(1)(1)
Initiation of procedures. The school board of a union high school district and the school boards of any of the school districts operating only elementary grades whose territory is included in the union high school district may adopt resolutions stating that they will consider consolidating the union high school district and all of the elementary school districts whose territory is included in the union high school district to create a common or unified school district operating both elementary and high school grades. The school district clerk of each school board adopting a resolution under this subsection shall send a certified copy of the resolution to the school boards of each of the other affected school districts and to the secretary of the board.
117.09(2)(a)(a) In the first July beginning after the adoption of resolutions under
sub. (1), the school board of the union high school district and the school boards of one or more of the elementary school districts that adopted resolutions under
sub. (1) and that have, in their combined territory, at least 55% of the equalized valuation of the union high school district, may order the union high school district and all of the elementary school districts whose territory is included in the union high school district consolidated to create a common or unified school district operating both elementary and high school grades by the adoption of a resolution ordering the consolidation by each school board.
117.09(2)(b)
(b) Failure of a school board to adopt a resolution under
par. (a) before August 1, either ordering or denying the consolidation, constitutes a denial of the consolidation by that school board. The school district clerk of each school board that adopts a resolution ordering or denying a consolidation under
par. (a) shall, within 5 days after the adoption of the resolution, send a certified copy of the resolution to the school boards of the other affected school districts and file a certified copy of the resolution as provided under
s. 117.17 (2). If a consolidation is ordered under
par. (a), the consolidation shall take effect on the following July 1, unless a referendum is required under
sub. (3).
117.09(3)(a)(a) If a consolidation is ordered under
sub. (2) (a), a referendum on the consolidation shall be held under
par. (b) if one of the following occurs:
117.09(3)(a)1.
1. Before the 2nd Tuesday of September following the adoption of the resolution ordering consolidation under
sub. (2) (a), the school board of any affected school district directs the holding of a referendum.
117.09(3)(a)2.
2. Before the 2nd Tuesday of September following the adoption of the resolutions under
sub. (2) (a), a petition conforming to the requirements of
s. 8.40 requesting a referendum, signed by at least 10% of the electors who reside in any affected school district, is filed with the clerk of the union high school district. The validity of the petition shall be governed by the rules promulgated under
s. 8.40 (3).
117.09(3)(b)
(b) If a referendum is directed or a petition requesting a referendum is filed under
par. (a), the school district clerk of the school board adopting the resolution or the school district clerk receiving the petition shall immediately notify the school boards of each of the other affected school districts, the secretary of the board and the clerk of each city, village or town, any part of which is contained within an affected school district. The referendum shall be held in the union high school district as provided under
s. 117.20. Votes shall be counted separately for the union high school district and each affected elementary school district.
117.09(4)
(4) Referendum results. If a majority of the votes cast in the union high school district and in a majority of the affected elementary school districts is in favor of consolidation, the union high school district and all of the affected elementary school districts shall be consolidated on the following July 1. At the time of canvassing the returns, the school boards of the affected school districts shall make and file an order of school district reorganization under
s. 117.17 (2).
117.09(5)
(5) Elementary school district in more than one union high school district. 117.09(5)(a)(a) If a school district that operates only elementary grades has territory in more than one union high school district, it may consolidate under this section only with the union high school district in which more than 50% of its territory, as measured by equalized valuation, is located. Only the territory of the elementary school district that is located in that union high school district shall be included in the newly created common or unified school district operating both elementary and high school grades.
117.09(5)(b)
(b) The remaining territory of the elementary school district shall be attached, by the reorganization order issued under
sub. (2) or
(4), to a school district that operates only elementary grades and has territory located in the union high school district attended by the high school pupils who reside in the territory being attached.
117.09(5)(c)
(c) Upon the request of the school board of any affected school district, or the school board of any other school district operating only elementary grades that has territory in the union high school district identified under
par. (b), the board shall determine to which elementary school district territory shall be attached under
par. (b). The board shall issue an order that either affirms the attachment of the territory as specified in the order under
sub. (2) or
(4) or modifies the order under
sub. (2) or
(4) by attaching all or part of the territory to one or more other school districts identified under
par. (b).
117.09(5)(d)
(d) Upon the request of the school board of any affected school district, the board shall review any proposed apportionment of assets and liabilities under
s. 66.03 (2c) (a) 1., between the school district created by the consolidation under
par. (a) and any elementary school district to which territory is proposed to be attached under
par. (b) or
(c), and shall issue an order affirming or modifying that apportionment.
117.09 History
History: 1989 a. 114,
192.
117.10
117.10
Dissolution of a school district. 117.10(1)
(1)
Initiation of procedures. A school board may adopt a resolution stating that it will consider dissolving the school district. The school district clerk of a school board adopting a resolution under this subsection shall send a certified copy of the resolution to the secretary of the board.
117.10(2)
(2) School board action. In the first July beginning after the adoption of a resolution under
sub. (1), the school board may order the school district dissolved by adopting a resolution ordering the dissolution. Failure of a school board to adopt a resolution either ordering or denying the dissolution before August 1 constitutes a denial of the dissolution by the school board. The school district clerk of a school board adopting a resolution under this subsection, either ordering or denying a dissolution, shall file a certified copy of the resolution as provided under
s. 117.17 (2). A school board order under this subsection is not effective unless affirmed by the board under
sub. (4).
117.10(3)(a)(a) If the school board adopts a resolution under
sub. (2) ordering a dissolution, an advisory referendum on the dissolution shall be held under this subsection if one of the following occurs:
117.10(3)(a)1.
1. At the time of adopting the resolution under
sub. (2), the school board directs the holding of an advisory referendum on the dissolution.
117.10(3)(a)2.
2. Before the 2nd Tuesday of September following the adoption of the resolution under
sub. (2), a petition conforming to the requirements of
s. 8.40 requesting an advisory referendum, signed by at least 10% of the electors who reside in the affected school district, is filed with the school district clerk. The validity of the petition shall be governed by the rules promulgated under
s. 8.40 (3).
117.10(3)(b)
(b) If an advisory referendum is directed or a petition requesting an advisory referendum is filed under
par. (a), the school district clerk shall immediately notify the secretary of the board and the clerk of each city, village or town, any part of which is contained within the school district. The advisory referendum shall be held in the school district as provided under
s. 117.20.
117.10(4)
(4) Board review. After the 2nd Tuesday of September following the adoption of the resolution under
sub. (2), if no advisory referendum is required, or after the advisory referendum, if one is held, the board shall review the dissolution and, before the following January 15, issue an order either affirming or denying the school board's dissolution order. The order shall be in writing, shall include a statement of the reasons for the order and shall be filed as provided under
s. 117.17 (2). If the board affirms the school board's dissolution order, the board shall also issue an order assigning the school district's assets and liabilities under
s. 66.03 (2c) (a) 1., and the school district's territory, to one or more other school districts, and providing for the employes of the dissolved school district under
s. 117.25 (3). If the board affirms the school board's dissolution order, the school district shall be dissolved on the following July 1.
117.10(5)
(5) Effect of new building construction. A school district may not be dissolved under this section if it has constructed a new school building within the 3 years immediately preceding the adoption of a resolution under
sub. (2) and, on the date the resolution is adopted, the school district has outstanding debt for the building. This subsection does not apply if the school district to which the building is assigned under
sub. (4) agrees to accept both the school building and the outstanding debt for the school building or, prior to the effective date of the dissolution, the building is sold and the debt is paid.
117.10 History
History: 1989 a. 114,
192,
287.
117.11
117.11
Detachment and attachment of large territory. 117.11(1)(1)
Application. This section applies to the detachment of territory from one school district and its attachment to an adjoining school district if one of the following applies:
117.11(1)(a)
(a) The assessed value of the territory proposed to be detached from one school district and attached to an adjoining school district, divided by the assessment ratio of the taxation district, is equal to or greater than 7% of the equalized valuation of the school district from which the territory is proposed to be detached.
117.11(1)(b)
(b) Seven percent or more of the enrollment of the school district from which the territory is proposed to be detached resides in the territory proposed to be detached from that school district.
117.11(2)
(2) Initiation of procedures. A majority of the electors residing in territory proposed to be detached from one school district and attached to an adjoining school district, or owners of more than 50% of the territory proposed to be detached from one school district and attached to an adjoining school district, as measured by its assessed valuation divided by the assessment ratio of the taxation district, may file a written petition with the clerk of the school district in which the territory is located requesting the detachment of the territory from that school district and its attachment to an adjoining school district. The petition shall include a description of the territory sufficiently accurate to determine its location in the school district in which it is located, as certified by the clerk of each city, town or village within which all or part of the territory is located, and the number of pupils residing in that territory who, on the most recent of the preceding 3rd Friday of September or 2nd Friday of January, were enrolled in the school district from which the territory is proposed to be detached, as certified by the clerk of that school district. Upon receipt of the petition, the school district clerk shall send a certified notice of the petition to the school board of the school district to which the territory is proposed to be attached and to the secretary of the board.
117.11(3)
(3) School board action. In the first July beginning after receipt of a petition under
sub. (2), the school boards of the affected school districts may order the territory detached from the school district in which it is located and attached to the adjoining school district by the adoption, by each of those school boards, of a resolution ordering the detachment and attachment. Failure of a school board to adopt a resolution either ordering or denying the detachment and attachment before August 1 constitutes a denial of the reorganization by that school board. The school district clerk of each school board that adopts a resolution ordering or denying the reorganization under this subsection shall, within 5 days after the adoption of the resolution, send a certified copy of the resolution to the school board of the other affected school district and file a certified copy of the resolution as provided under
s. 117.17 (2). If the school board of each affected school district adopts a resolution ordering the detachment and attachment, the reorganization shall take effect on the July 1 following the adoption of the resolutions, unless a referendum is required under
sub. (4).
117.11(4)(a)(a) A referendum on the proposed reorganization shall be held if one of the following occurs before the 2nd Tuesday of September following the adoption of a resolution under
sub. (3):
117.11(4)(a)1.
1. The school board of either affected school district directs the holding of a referendum.
117.11(4)(a)2.
2. A petition conforming to the requirements of
s. 8.40 requesting a referendum, signed by at least 10% of the electors who reside in either affected school district, is filed with the clerk of the school district from which the territory is proposed to be detached. The validity of the petition shall be governed by the rules promulgated under
s. 8.40 (3).
117.11(4)(b)
(b) If a referendum is directed or a petition requesting a referendum is filed under
par. (a), the school district clerk of the school board adopting the resolution or the school district clerk receiving the petition shall immediately notify the school board of the other affected school district, the secretary of the board and the clerk of each city, village or town, any part of which is contained within an affected school district. The referendum shall be held in the affected school districts as provided under
s. 117.20. Votes shall be counted separately for each affected school district.
117.11(5)
(5) Referendum results. If a majority of the votes cast in each affected school district is in favor of the reorganization, the reorganization shall take effect on the following July 1. At the time of canvassing the returns, the school boards of the affected school districts shall make and file an order of school district reorganization under
s. 117.17 (2).
117.11 History
History: 1989 a. 114,
192.
117.12
117.12
Detachment and attachment of small territory initiated by owner. 117.12(1)(1)
Application. This section applies to the detachment of territory from one school district and its attachment to an adjoining school district if all of the following apply:
117.12(1)(a)
(a) The assessed value of the territory proposed to be detached from one school district and attached to an adjoining school district, divided by the assessment ratio of the taxation district, is less than 7% of the equalized valuation of the school district from which it is proposed to be detached.
117.12(1)(b)
(b) Less than 7% of the enrollment of the school district from which the territory is proposed to be detached resides in the territory proposed to be detached from that school district.
117.12(2)
(2) Petition. A majority of the electors residing in the territory described under
sub. (1) or owners of 50% or more of that territory may file a written petition with the clerk of the school district in which the territory is located requesting the detachment of the territory from that school district and its attachment to an adjoining school district. The petition shall include a description of the territory sufficiently accurate to determine its location in the school district in which it is located, as certified by the clerk of each city, town or village within which all or part of the territory is located, and the number of pupils residing in that territory who, on the most recent of the preceding 3rd Friday of September or 2nd Friday of January, were enrolled in the school district from which the territory is proposed to be detached, as certified by the clerk of that school district. Upon receipt of the petition, the school district clerk shall send a certified copy of the petition to the school board of the school district to which the territory is proposed to be attached and to the secretary of the board.
117.12(3)
(3) School board action. In the first February beginning after receipt of a petition under
sub. (2), the school boards of the affected school districts may order the territory detached from the school district in which it is located and attached to the adjoining school district by the adoption, by each of those school boards, of a resolution ordering the reorganization. Before adopting a resolution under this subsection that grants or denies the reorganization, each school board shall give the electors and owners who signed the petition under
sub. (2) an opportunity to meet with the school board to present their reasons for the proposed reorganization. Failure of a school board to adopt a resolution before March 1 either ordering or denying the reorganization constitutes a denial of the reorganization by the school board. The school district clerk of each school board adopting a resolution under this subsection that orders or denies a reorganization shall, within 5 days after the adoption of the resolution, send a certified copy of the resolution to the school board of the other affected school district and file a certified copy of the resolution as provided under
s. 117.17 (2). If the school board of each affected school district adopts a resolution ordering the detachment and attachment, the reorganization shall take effect on the following July 1.
117.12(4)
(4) Appeal to panel. If the detachment and attachment of territory is denied by either school board under
sub. (3), a majority of the electors residing in the territory or the owners of 50% or more of the territory may appeal the denial to an appeal panel by filing notice of appeal with the secretary of the board before the March 15 following the denial. The secretary of the board shall send a copy of the notice of appeal to the school board of each affected school district. Except as provided under
sub. (5), the appeal panel shall issue an order either affirming the school board's denial of the proposed reorganization or ordering all or any part of the territory described in the petition under
sub. (2) detached from the school district in which it is located and attached to the adjoining school district. The order shall be issued before the June 15 following the filing of the notice of appeal. The order shall be in writing, shall include a statement of reasons for the order and shall be filed as provided under
s. 117.17 (2). If the appeal panel orders territory detached from one school district and attached to an adjoining school district, the reorganization shall take effect on the following July 1.
117.12(5)(a)(a) If more than one appeal to detach territory from a single school district is filed under
sub. (4) before March 15 and any of the following applies, the board shall review all of those appeals:
117.12(5)(a)1.
1. The total assessed valuation of the territory proposed to be detached under the appeals, divided by the assessment ratio of the taxation district, is equal to or greater than 7% of the equalized valuation of the school district from which the territory is proposed to be detached.
117.12(5)(a)2.
2. The total number of pupils residing in the territory proposed to be detached under the appeals who, on the most recent of the preceding 3rd Friday of September or 2nd Friday of January, were enrolled in the school district from which the territory is proposed to be detached is equal to or greater than 7% of that school district's enrollment.
117.12(5)(am)
(am) In addition to reviewing appeals described under
par. (a), the board shall review an appeal if any of the following applies:
117.12(5)(am)1.
1. The assessed valuation of the territory proposed to be detached under the appeal, divided by the assessment ratio of the taxation district, when added to the total assessed valuation of all territory detached from that school district in the 2 years preceding the date on which the petition was filed under
sub. (2), divided by the appropriate assessment ratios, is equal to or greater than 2% of the school district's equalized valuation.
117.12(5)(am)2.
2. The number of pupils residing in the territory proposed to be detached under the appeal who are included in the enrollment of the school district from which the territory is proposed to be detached, when added to the number of pupils who resided in territory detached from that school district, and were included in previous enrollments of that school district, in the 2 years preceding the date on which the petition was filed under
sub. (2), constitute 2% or more of the school district's enrollment.
117.12(5)(b)
(b) The secretary of the board shall notify the school board of each affected school district and each owner or elector who signed the notice of appeal under
sub. (4) that the appeal or appeals will be reviewed by the board under this subsection rather than by an appeal panel under
sub. (4). The board shall issue an order either affirming the school boards' denial of all or any of the proposed reorganizations under
par. (a) or the proposed reorganization under
par. (am) or ordering all or any part of the territory described in all or any of the petitions under
sub. (2) or included in the appeal filed under
par. (am) detached from the school district in which it is located and attached to an adjoining school district. In addition to the criteria under
s. 117.15, in making its decision the board also shall consider the effect that the proposed detachments under
par. (a), taken as a whole, will have on the school district from which the territory is proposed to be detached, or the cumulative effect on that school district of the proposed detachment under
par. (am). The board's order shall be issued before the June 15 following the filing of the notice of appeal. The order shall be in writing, shall include a statement of reasons for the order and shall be filed as provided under
s. 117.17 (2). If the board orders territory detached from one school district and attached to an adjoining school district, the reorganization shall take effect on the following July 1.
117.12 History
History: 1989 a. 114,
287.
117.12 Annotation
Sub. (1) allows the detachment of "island" parcels from school districts which adjoin. A detached parcel need not adjoin the school district to which it is attached. Stockbridge School Dist. v. DPI, 202 W (2d) 214, 550 NW (2d) 96 (1996).
117.13
117.13
Detachment and attachment of small territory initiated by school boards. 117.13(1)
(1)
Application. This section applies to the detachment of territory from one school district and its attachment to an adjoining school district if all of the following apply:
117.13(1)(a)
(a) The assessed value of the territory proposed to be detached from one school district and attached to an adjoining school district, divided by the assessment ratio of the taxation district, is less than 7% of the equalized valuation of the school district from which the territory is proposed to be detached.
117.13(1)(b)
(b) Less than 7% of the enrollment of the school district from which the territory is proposed to be detached resides in the territory proposed to be detached from that school district.
117.13(2)
(2) School board action. The school boards of 2 adjoining school districts may order territory detached from one of the school districts and attached to the other school district by the adoption, by each of the school boards, of a resolution ordering the detachment and attachment. The resolution shall include a description of the territory sufficiently accurate to determine its location in the school district in which it is located, as certified by the clerk of each city, village or town within which all or any part of the territory is located, and the number of pupils residing in that territory who, on the most recent of the preceding 3rd Friday of September or 2nd Friday of January, were enrolled in the school district from which the territory is proposed to be detached, as certified by the clerk of that school district. Prior to adopting a resolution under this subsection, the school board of each affected school district shall give the electors residing in and the owners of the territory notice of the proposed reorganization and an opportunity to meet with the school board to present reasons for or against the proposed reorganization. The school district clerk of each school board that adopts a resolution under this subsection shall, within 5 days after adopting the resolution, send a certified copy of the resolution to the school board of the other affected school district and file a certified copy of the resolution as provided under
s. 117.17 (2). If the school board of each of the affected school districts adopts a resolution ordering the detachment and attachment, the reorganization shall take effect on the first July 1 after the March 1 following the adoption of the resolutions, unless an appeal is filed under
sub. (3).
117.13(3)
(3) Appeal to panel. A majority of the electors residing in or the owners of 50% or more of the territory detached from one school district and attached to an adjoining school district under
sub. (2) may appeal the reorganization to an appeal panel by filing notice of appeal with the secretary of the board before the first March 15 following the adoption of the resolution under
sub. (2). The secretary of the board shall send a copy of the notice of appeal to the school board of each affected school district. If an appeal is filed under this subsection, the appeal panel shall issue an order detaching all or any part of the territory described in the resolution adopted under
sub. (2) from the school district in which it is located and attaching it to the adjoining school district, or denying the reorganization. The order shall be issued before the June 15 following the filing of the notice of appeal. The order shall be in writing, shall include a statement of reasons for the order and shall be filed as provided under
s. 117.17 (2). If the appeal panel affirms the school boards' order, the reorganization shall take effect on the following July 1.
117.13 History
History: 1989 a. 114.
117.132
117.132
Territory annexed to certain municipalities. 117.132(1)(1)
Application. This section applies to the proposed attachment to a school district of territory that is located wholly in a county with a population of more than 325,000 and less than 500,000.
117.132(1m)(b)
(b) "Less than 50% of the land in the annexed territory is developed" means that on the date of annexation, less than 50% of the land in the annexed territory, as measured by geographic area, is occupied by permanent improvements, including buildings, streets, sidewalks, parking lots, driveways, sewers or utilities, or is incidental to such improvements.
