33.457 History History: 1989 a. 324; 1995 a. 227.
33.46 33.46 Budget proposals.
33.46(1)(1)Procedures.
33.46(1)(a)(a) Annually, the board of commissioners shall prepare a proposed budget for the commission's activities for plans, programs or projects under this subchapter as follows:
33.46(1)(a)1. 1. The budget shall list all anticipated revenue from all sources during the ensuing year and shall list all proposed appropriations for each activity and reserve account for the ensuing year. The budget shall also show actual revenues and expenditures for the preceding year, if applicable, actual revenue and expenditures for the current year and estimated revenues and expenditures for the balance of the current year. The budget shall also show for informational purposes by fund all anticipated unexpended or unappropriated balances and all surpluses.
33.46(1)(a)2. 2. A summary of the budget, a notice of the place where a copy of the budget is located for public inspection and a notice of the time and place for a public hearing on the budget shall be published as a class 1 notice under ch. 985 in the county at least 15 days before the public hearing.
33.46(1)(a)3. 3. The summary required under subd. 2. shall include all of the following for the proposed budget, for the budget in effect and for the budget of the preceding year, if applicable:
33.46(1)(a)3.a. a. All expenditures, by major expenditure category.
33.46(1)(a)3.b. b. All revenues by major revenue source.
33.46(1)(a)3.c. c. Any financing source and use not included under subd. 3. a. and b.
33.46(1)(a)3.d. d. All beginning and year-end fund balances.
33.46(1)(b) (b) Not less than 15 days after the publication of the summary of the budget and of the notices required under par. (a) 2., the board of commissioners shall hold a public hearing at the time and place specified in the notice. At the hearing, any resident or taxpayer of the county shall have the opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time. At the hearing, the board of commissioners may adopt changes to the budget.
33.46(1)(c) (c) After the public hearing, the board of commissioners shall submit the proposed budget to the county for incorporation in the county's budget to be subject to any review procedures that apply to the county budget under ss. 59.60 and 65.90.
33.46(2) (2)Taxes; special assessments; special charges; fees. As part of the commission's budget, the board of commissioners may propose that the county board levy or impose any of the following:
33.46(2)(a) (a) A tax upon all taxable real property in the county for the costs of operation of the commission for each fiscal year.
33.46(2)(b) (b) Special assessments or special charges under s. 33.47.
33.46(2)(c) (c) Fees that the county is empowered to charge under ss. 30.77 (3) (e), 33.475 and 59.54 (2).
33.46 History History: 1989 a. 324; 1995 a. 201.
33.47 33.47 Special assessments and special charges.
33.47(1)(1) The county board may levy special assessments or special charges to implement programs or projects undertaken under this subchapter as an exercise of the county's police power.
33.47(1m) (1m) The county board shall determine the boundaries of any area within which any special assessment or special charge will be levied.
33.47(2) (2) The county board shall determine the total amount of any special assessment or special charge to be levied.
33.47(3) (3) The board of commissioners shall make a recommendation to the county board regarding the manner in which any special assessment or a special charge to be levied will be apportioned to real property that is benefited within the area determined under sub. (1m).
33.47(4) (4) The county board shall apportion any special assessment or special charge it levies to real property within the county on a reasonable basis.
33.47(5) (5) Any special assessment or special charge levied shall be in accordance with s. 66.60 to the extent it is applicable to and not in conflict with this subsection.
33.47(6) (6) The county board may allow annual instalment payments of special assessments, but not to exceed 10 in number.
33.47(7) (7) Real property located in the county that is owned by any county or a municipality is subject to special assessments and special charges. The procedure for collecting special assessments under s. 33.32 (3) (b) shall apply to collections of special assessments and special charges under this subsection.
33.47(8) (8) Outstanding unpaid assessments on privately owned real property shall be paid in full by any public body, including the state, that purchases the real property.
33.47 History History: 1989 a. 324.
33.475 33.475 Boating fees. Notwithstanding the prohibition in s. 30.77 (1) against ordinances and local regulations that exclude any boat from the free use of the waters of the state, and in addition to the powers granted the county under ss. 30.77 (3) (e) and 59.54 (2), the county may charge boat operators reasonable fees for the costs of providing other recreational boating services not specified in ss. 30.77 (3) (e) and 59.54 (2).
33.475 History History: 1989 a. 324; 1993 a. 167; 1995 a. 201.
33.475 Annotation The delegation of authority to local governments to collect boater fees for miscellaneous "recreational boating services" under 30.77 (3) (e) 1. c. and 33.475 is unconstitutional. 79 Atty. Gen. 185.
33.48 33.48 Continued expenditure level by county and municipalities. The county or a municipality within the county may not reduce in any fiscal year its expenditures relating to environmental control of land surfaces below the expenditures it made in the fiscal year ending in 1990 if the county or the municipality makes the expenditures for the purposes of protecting or rehabilitating the quality of the surface waters and the groundwaters of the county. These expenditures include, but are not limited to, spending for erosion control, for construction site control, for environmental control of agricultural land and for conservation programs or projects but do not include extraordinary or nonrecurring expenses for these purposes.
33.48 History History: 1989 a. 324.
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