121.91(2m)(a)1. 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(a)3. 3. Add $200 to the result under subd. 1.
121.91(2m)(a)4. 4. Multiply the result under subd. 3. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(b) (b) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1996-97 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(b)1. 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(b)2. 2. Add $206 to the result under subd. 1.
121.91(2m)(b)3. 3. Multiply the result under subd. 2. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(c) (c) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1997-98 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(c)1. 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(c)2. 2. Multiply $206 by 1.0.
121.91(2m)(c)3. 3. Add the result under subd. 1. to the result under subd. 2.
121.91(2m)(c)4. 4. Multiply the result under subd. 3. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(d) (d) Except as provided in subs. (3) and (4), no school district may increase its revenues for the 1998-99 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
121.91(2m)(d)1. 1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(d)2. 2. Multiply the amount determined under par. (c) 2. for the previous school year by 1.0.
121.91(2m)(d)3. 3. Add the result under subd. 1. to the result under subd. 2.
121.91(2m)(d)4. 4. Multiply the result under subd. 3. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(3) (3)
121.91(3)(a)(a) If a school board wishes to exceed the limit under sub. (1), (2) or (2m) otherwise applicable to the school district in any school year, it shall promptly adopt a resolution supporting inclusion in the final school district budget of an amount equal to the proposed excess revenue. The resolution shall specify whether the proposed excess revenue is for a recurring or nonrecurring purpose, or, if the proposed excess revenue is for both recurring and nonrecurring purposes, the amount of the proposed excess revenue for each purpose. The school board shall call a special referendum for the purpose of submitting the resolution to the electors of the school district for approval or rejection. In lieu of a special referendum, the school board may specify that the referendum be held at the next succeeding spring primary or election or September primary or general election, if such election is to be held not earlier than 35 days after the adoption of the resolution of the school board.
121.91(3)(b) (b) The school district clerk shall publish type A, B, C, D and E notices of the referendum under s. 10.01 (2). Notwithstanding s. 10.01 (2) (a), the type A notice shall include a statement of the amount of the excess revenue specified in par. (a) and a copy of the resolution under par. (a). Section 5.01 (1) applies in the event of failure to comply with the notice requirements of this paragraph.
121.91(3)(c) (c) The referendum shall be held in accordance with chs. 5 to 12.The school district clerk shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1) (a). The question submitted shall be whether the limit under sub. (1), (2) or (2m) may be exceeded by a specified amount. If the resolution provides that any of the excess revenue will be used for a nonrecurring purpose, the ballot in the election shall so state and shall specify the amount that will be used for a nonrecurring purpose. The school district clerk shall promptly certify the results of the referendum to the department. The limit otherwise applicable to the school district under sub. (1), (2) or (2m) is increased by the amount approved by a majority of those voting on the question.
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 referendum shall be held in accordance with chs. 5 to 12.The school district clerk shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1) (a). The question submitted shall be whether the limit under sub. (1), (2) or (2m) may be exceeded by a specified amount. If the resolution provides that any of the excess revenue will be used for a nonrecurring purpose, the ballot in the election shall so state and shall specify the amount that will be used for a nonrecurring purpose. The school district clerk shall promptly certify the results of the referendum to the state superintendent. The limit otherwise applicable to the school district under sub. (1), (2) or (2m) is increased by the amount approved by a majority of those voting on the question.
121.91(3)(d) (d) If an excess revenue is approved under this subsection for a recurring purpose, the excess revenue shall be included in the base for determining the limit for the next school year for purposes of this section. If an excess revenue is approved under this subsection for a nonrecurring purpose, the excess revenue shall not be included in the base for determining the limit for the next school year for purposes of this section.
121.91(4) (4)
121.91(4)(a)1.1. If a school board transfers to another governmental unit responsibility for providing any service that it provided in the preceding school year, the limit otherwise applicable under sub. (1), (2) or (2m) in the current school year is decreased by the cost that it would have incurred to provide that service, as determined by the department.
Effective date note NOTE: Subd. 1. 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 1. If a school board transfers to another governmental unit responsibility for providing any service that it provided in the preceding school year, the limit otherwise applicable under sub. (1), (2) or (2m) in the current school year is decreased by the cost that it would have incurred to provide that service, as determined by the state superintendent.
121.91(4)(a)2. 2. If a school board increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in the previous school year, the limit otherwise applicable under sub. (1), (2) or (2m) in the current school year is increased by the cost of that service, as determined by the department.
Effective date note NOTE: Subd. 2. 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 2. If a school board increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in the previous school year, the limit otherwise applicable under sub. (1), (2) or (2m) in the current school year is increased by the cost of that service, as determined by the state superintendent.
121.91(4)(a)3. 3. If responsibility for providing a service is transferred from one school board to another under subds. 1. and 2., the department shall ensure that the amount of the decrease in the former school district's limit under sub. (2m) shall be equal to or greater than the amount of the increase in the latter school district's limit under sub. (2m).
121.91(4)(b)1.1. If a school district increases its territory by a boundary change under s. 117.10, 117.11, 117.12, 117.13 or 117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under sub. (1), (2) or (2m) is increased by an amount equal to the cost of extending services to the attached territory in the school year to which the limit applies, as determined by the department.
Effective date note NOTE: Subd. 1. 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 1. If a school district increases its territory by a boundary change under s. 117.10, 117.11, 117.12, 117.13 or 117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under sub. (1), (2) or (2m) is increased by an amount equal to the cost of extending services to the attached territory in the school year to which the limit applies, as determined by the state superintendent.
121.91(4)(b)2. 2. If a school district decreases its territory due to a boundary change under s. 117.11, 117.12, 117.13 or 117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under sub. (1), (2) or (2m) is decreased by an amount equal to the cost of services that it provided to the detached territory in the school year to which the limit applies, as determined by the department.
Effective date note NOTE: Subd. 2. 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 2. If a school district decreases its territory due to a boundary change under s. 117.11, 117.12, 117.13 or 117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under sub. (1), (2) or (2m) is decreased by an amount equal to the cost of services that it provided to the detached territory in the school year to which the limit applies, as determined by the state superintendent.
121.91(4)(c) (c) The limit under sub. (1), (2) or (2m) is increased by the following amount:
121.91(4)(c)1. 1. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized prior to August 12, 1993, by a resolution of the school board or by a referendum and secured by the full faith and credit of the school district.
121.91(4)(c)2. 2. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized on or after August 12, 1993, by a referendum and secured by the full faith and credit of the school district.
121.91(4)(d) (d) If a school district's revenue in the preceding school year was less than the limit under sub. (2) or (2m) in the preceding school year, the limit otherwise applicable to the school district's revenue in the current school year under sub. (2m) is increased by an amount equal to 75% of the difference between the amount of its revenue in the preceding school year and the amount of the limit in the preceding school year under sub. (2) or (2m).
121.91(4)(e) (e) If a school district receives less aid under 20 USC 7701 to 7703 in the 1994-95 school year or in any school year thereafter than it received in the previous school year, the limit otherwise applicable to the school district's revenue in the following school year under sub. (2m) is increased by an amount equal to the reduction in such aid.
121.91(5) (5)
121.91(5)(a)(a) Upon request by a school board, the department may increase the school district's limit under sub. (1) by the amount necessary to allow the school district to avoid increasing its level of short-term borrowing over the amount of short-term borrowing incurred by the school district in the 1992-93 school year if the school district presents clear and convincing evidence of the need for the increase in the limit. The school board shall provide the department with any information that the department requires to make the determination.
Effective date note NOTE: Par. (a) 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 (a) Upon request by a school board, the state superintendent may increase the school district's limit under sub. (1) by the amount necessary to allow the school district to avoid increasing its level of short-term borrowing over the amount of short-term borrowing incurred by the school district in the 1992-93 school year if the school district presents clear and convincing evidence of the need for the increase in the limit. The school board shall provide the state superintendent with any information that the state superintendent requires to make his or her determination.
121.91(5)(b) (b) The department shall submit to the governor, and to the legislature under s. 13.172 (2), a report summarizing the requests made by school boards under par. (a) and the increases granted by the department.
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 state superintendent shall submit to the governor, and to the legislature under s. 13.172 (2), a report summarizing the requests made by school boards under par. (a) and the increases granted by the state superintendent.
121.91 History History: 1993 a. 16; 1995 a. 27 ss. 4108m to 4114, 9145 (1).
121.92 121.92 Penalty for exceeding revenue limit.
121.92(1) (1) In this section, "excess revenue" means the amount by which a school district's revenue exceeds the maximum allowed under s. 121.91.
121.92(2) (2) The department shall do all of the following:
Effective date note NOTE: Sub. (2) (intro.) 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 (2) The state superintendent shall do all of the following:
121.92(2)(a) (a) Deduct from the state aid payment to a school district under s. 121.08 in the school year in which the school district exceeded the revenue limit an amount equal to the excess revenue for the school district or the amount of those aids, whichever is less.
121.92(2)(b) (b) If the amount of the deduction under par. (a) is insufficient to cover the excess revenue, deduct from the other state aid payments to the school district in the school year in which the school district exceeded the revenue limit an amount equal to the remaining excess revenue or the amount of those payments, whichever is less.
121.92(2)(c) (c) If the amount of the deductions under pars. (a) and (b) is insufficient to cover the excess revenue, order the school board to reduce the property tax obligations of its taxpayers by an amount that represents the remainder of the excess revenue. The school district's refunds to taxpayers who have already paid their taxes shall be increased by interest at the rate of 0.5% per month. If the school board violates the order, any resident of the school district may seek injunctive relief.
121.92(2)(d) (d) Ensure that the amount of state aid reduction under pars. (a) and (b) lapses to the general fund.
121.92(2)(e) (e) Ensure that the amount of the excess revenue is not included in determining the school district's limits in the succeeding school year.
121.92 History History: 1993 a. 16; 1995 a. 27 s. 9145 (1).
Loading...
Loading...
This is an archival version of the Wis. Stats. database for 1995. See Are the Statutes on this Website Official?