66.023(4)(e)4.
4. The election inspectors shall report the results of the election, showing the total number of votes cast and the numbers cast for and against the cooperative plan. The election inspectors shall attach their affidavit to the report and immediately file the report in the office of the municipal clerk. The election inspector shall file a certified report of the results in the office of the clerk of each municipality that is a party to the cooperative plan.
66.023(4)(e)5.
5. The costs of the advisory referendum election shall be borne by the municipality that holds the election.
66.023(4)(f)
(f)
Submittal of final plan to department. If no advisory referendum is held under
par. (e), the plan participants may submit the final version of the cooperative plan to the department for approval under
sub. (5) at least 60 days but not more than 180 days after the public hearing under
par. (b). If an advisory referendum is held under
par. (e), each participating municipality shall determine, by resolution, whether to submit the final version of the cooperative plan to the department for approval under
sub. (5). The resolution shall be adopted within 60 days after the last advisory referendum is held. If any of the plan participants fails or refuses to approve submittal of the cooperative plan to the department, the plan may not be submitted. Any written comment received by a participating municipality on any version of the cooperative plan shall be submitted to the department at the time that the cooperative plan is submitted. If the cooperative plan is not submitted to and approved by the department, it may not be implemented under this section by any of the participating municipalities.
66.023(5)
(5) Department review and approval of local or cooperative plan. 66.023(5)(a)(a)
Generally. The department shall make a written determination of whether to approve a cooperative plan within 90 days after receiving the plan unless the department and the parties to the plan agree to a longer determination period. The department shall consider written comments on the plan received by a municipality under
sub. (4) (c) that is submitted to the department under
sub. (4) (f) or from any other source. The department may request information relating to the cooperative plan, including any comprehensive plan or land use plan currently being utilized by any participating municipality, from that municipality, and from any county or regional planning commission. The department may seek and consider comments from any state agency on whether the cooperative plan is consistent with state laws and administrative rules under the agency's jurisdiction. Any state agency requested to comment on a cooperative plan shall comply with the request. The department shall issue its determination of whether to approve the cooperative plan in writing, supported by specific findings based on the criteria under
par. (c). The approval or disapproval of a cooperative plan by the department under this section is not a contested case, as defined in
s. 227.01 (3), for purposes of
ch. 227.
66.023(5)(b)
(b)
Hearing. Any person may request a public hearing before the department on a cooperative plan submitted to the department for approval. A request for a public hearing shall be in writing and shall be submitted to the department within 10 days after the cooperative plan is received by the department. If requested, the department shall, and on its own motion the department may, hold a public hearing on the cooperative plan. If requested to hold a public hearing, the department is required to hold only one hearing, regardless of the number of requests for a hearing. Any public hearing under this paragraph shall be held in a municipality that is a party to the cooperative plan.
66.023(5)(c)
(c)
Approval of cooperative plan. A cooperative plan shall be approved by the department if the department determines that all of the following apply:
66.023(5)(c)1.
1. The content of the plan under
sub. (3) (c) to
(e) is sufficient to enable the department to make the determinations under
subds. 2. to
5m.
66.023(5)(c)2.
2. The cooperative plan is consistent with current state laws, municipal regulations and administrative rules that apply to the territory affected by the plan.
66.023(5)(c)3.
3. Adequate provision is made in the cooperative plan for the delivery of necessary municipal services to the territory covered by the plan.
66.023(5)(c)4.
4. Any boundary maintained or any boundary change under the cooperative plan is reasonably compatible with the characteristics of the surrounding community, taking into consideration present and potential transportation, sewer, water and storm drainage facilities and other infrastructure, fiscal capacity, previous political boundaries, boundaries of school districts and shopping and social customs.
66.023(5)(c)5.
5. The shape of any boundary maintained or any boundary change under the cooperative plan is not the result of arbitrariness and reflects due consideration for compactness of area. Considerations relevant to the criteria under this subdivision include quantity of land affected by the boundary maintenance or boundary change and compatibility of the proposed boundary maintenance or boundary change with natural terrain including general topography, major watersheds, soil conditions and such features as rivers, lakes and major bluffs.
66.023(5)(c)5m.
5m. The cooperative plan adequately identifies and addresses the significant adverse environmental consequences to the natural environment that may be caused by the proposed physical development of the territory covered by the plan, the municipalities submitting the plan have adequately identified and considered alternatives to minimize or avoid the significant adverse environmental consequences, the proposals in the plan for compliance with federal environmental laws or regulations and state environmental laws or rules are adequate and the need for safe and affordable housing for a diversity of social and income groups in each community has been met.
66.023(5)(c)6.
6. Any proposed planning period exceeding 10 years is consistent with the plan.
66.023(5)(d)
(d)
Return and resubmittal of plan. The department may return a cooperative plan, with comments, if the department determines that the cooperative plan, if revised, may constitute a plan that can be approved by the department. If a cooperative plan is returned under this paragraph, each participating municipality may revise the plan, as directed by the department, adopt the revised plan by resolution and resubmit the plan to the department within 90 days after the plan is returned. After receiving a resubmitted cooperative plan, the department shall make a determination on approval within 30 days.
66.023(6)
(6) Binding elements of cooperative plan. If a cooperative plan is approved by the department under
sub. (5) or an amended plan is approved under
sub. (8), provisions in the plan to maintain existing boundaries, the boundary changes in the plan, the schedule for those changes, the plan for delivery of services and the schedule for those services are binding on the parties to the plan and have the force and effect of a contract.
66.023(7)(a)(a)
Other procedures after hearing. After the joint hearing under
sub. (4) (b) is held, no other procedure, except the procedure under
s. 281.43 (1m), for altering a municipality's boundaries may be used to alter a boundary included in the proposed cooperative plan under
sub. (3) (d) 1. until the boundary is no longer included in the proposed cooperative plan, the municipality withdraws from the proposed cooperative plan or the proposed cooperative plan fails to receive approval from the department, whichever occurs first.
66.023(7)(b)
(b)
Other boundary procedures during the planning period. During the planning period specified under
sub. (3) (f), no other procedure for altering a municipality's boundaries may be used to alter a boundary that is included in the cooperative plan under
sub. (3) (d) 1., except if an annexation is conducted under
s. 281.43 (1m), regardless of whether the boundary is proposed to be maintained or changed or is allowed to be changed under the plan. After the planning period has expired, the boundary may be altered.
66.023(7m)
(7m) Zoning in town territory. If a town is a party to a cooperative plan with a city or village, the town and city or village may agree, as part of the cooperative plan, to authorize the town, city or village to adopt a zoning ordinance under
s. 60.61,
61.35 or
62.23 for all or a portion of the town territory covered by the plan. The exercise of zoning authority by a town under this subsection is not subject to
s. 60.61 (3) or
60.62 (3). If a county zoning ordinance applies to the town territory covered by the plan, that ordinance and amendments to it continue until a zoning ordinance is adopted under this subsection. If a zoning ordinance is adopted under this subsection, that zoning ordinance continues in effect after the planning period ceases until a different zoning ordinance for the territory is adopted under other applicable law. This subsection does not affect zoning ordinances adopted under
ss. 59.971 [59.692], 87.30 or 91.71 to 91.78.
66.023 Note
NOTE: The bracketed language indicates the correct cross-reference.
1995 Wis. Act 201 renumbered s. 59.971 to be 59.692. Corrective legislation is pending.
66.023(8)
(8) Amendments to cooperative plan. 66.023(8)(a)(a)
Authority to amend plan. A cooperative plan may be amended during the planning period if all the parties to the plan agree to the amendment and if the amendment is approved by the department.
66.023(8)(b)
(b)
When full procedure required. An amendment to a cooperative plan that proposes to change a municipality's boundary or to change the approved planning period shall follow the same procedure as that required for an original plan.
66.023(8)(c)
(c)
When expedited procedure may occur. An amendment to a cooperative plan that does not propose to change a boundary or the planning period shall follow the same procedure as that required for an original plan except that the hearing under
sub. (4) (b) is not required unless objection to the amendment is made in writing by any person to the clerk of a participating municipality. An amendment under this paragraph shall be adopted by resolution of each of the participating municipalities. Notice of the amendment and adopting resolution shall follow the procedures specified in
sub. (4) (a). Notice that the amendment will be submitted directly to the department unless objection is made in writing shall be given by each participating municipality by a class 3 notice under
ch. 985. If no written objection to the amendment is received within 7 days after the last required notice is published, the amendment may be submitted directly to the department for approval. If written objection is timely made, the public hearing and other requirements under
sub. (4) (b) and
(c) apply.
66.023(9)
(9) Court review of department decision. The decision of the department under
sub. (5) (c) or
(d) or
(8) to approve or not to approve a cooperative plan or an amendment to a plan is subject to judicial review under
ch. 227.
66.023(10)
(10) Boundary change ordinance; filing and recording requirements. A boundary change under a cooperative plan shall be accomplished by the enactment of an ordinance by the governing body designated to do so in the plan. The filing and recording requirements under
s. 66.021 (8) (a), as they apply to cities and villages under
s. 66.021 (8) (a), apply to municipalities under this subsection. The requirements for the secretary of state shall be the same as those required in
s. 66.021 (8) (b).
66.023(11)
(11) Time for bringing action. No action to contest the validity of a cooperative plan under this section or an amendment to a cooperative plan, regardless of the grounds for the action, may be commenced after 60 days from the date on which the department approves the cooperative plan under
sub. (5) or the amendment under
sub. (8), respectively. No action relating to compliance with a binding element of a cooperative plan may be commenced later than 180 days after the failure to comply.
66.024
66.024
Annexation by referendum; court order. As a complete alternative to any other annexation procedure, and subject to
s. 66.023 (7), unincorporated territory which contains electors and is contiguous to a city or village may be annexed thereto in the manner hereafter provided. The definitions in
s. 66.021 (1) shall apply to this section.
66.024(1)(a)(a) The governing body of the city or village to which it is proposed to annex territory shall, by resolution adopted by two-thirds of the members-elect, declare its intention to apply to the circuit court for an order for an annexation referendum, and shall publish the resolution in a newspaper having general circulation in the area proposed to be annexed, as a class 1 notice, under
ch. 985, and shall cause to be made a scale map of such territory showing it in relation to the annexing city or village. The resolution shall contain a description of the territory to be affected, sufficiently accurate to determine its location, the name of the municipalities directly affected and the name and post-office address of the municipal official causing the resolution to be published. The person who causes the resolution to be published shall serve a copy of the resolution together with the scale map upon the clerk of the town or towns from which the territory is to be detached within 5 days of the date of publication of the resolution. Such service may be either by personal service or by registered mail and if by registered mail an affidavit must be on file with the annexing body indicating the date said resolution was mailed. The annexation shall be deemed commenced upon publication of the resolution.
66.024(1)(b)
(b) Application to the circuit court shall be by petition subscribed by the officers designated by the governing body, and shall have attached as a part thereof: the scale map, a certified copy of the resolution of the governing body and an affidavit of the publication and filing required under
par. (a). Such petition shall be filed in the circuit court not less than 30 days but no more than 45 days after the publication of the notice of intention.
66.024(2)
(2) Protest to court by electors; hearing. 66.024(2)(a)(a) If prior to the date set for hearing upon such application, there is filed with the court a petition signed by a number of qualified electors residing in the territory equal to at least a majority of the votes cast for governor in the territory at the last gubernatorial election or the owners of more than one-half of the real property in assessed value in such territory, protesting against the annexation of such territory, the court shall deny the application for an annexation referendum. Whenever a number of electors cannot be determined on the basis of reported election statistics, the number shall be determined in accordance with
s. 60.74 (6).
66.024(2)(b)
(b) If a petition protesting the annexation is found insufficient the court shall proceed to hear all parties interested for or against the application. The court may in its discretion adjourn such hearing from time to time, direct a survey to be made and refer any question for examination and report thereon. Any town whose territory is involved in the proposed annexation shall, upon application, be a party and entitled to be heard on any matter pertaining thereto.
66.024(3)
(3) Dismissal. If for any reason the proceedings are dismissed, the court may, in its discretion, order entry of judgment against the city or village for such disbursements or any part thereof as have been incurred by the parties opposing the annexation.
66.024(4)
(4) Referendum election; when ordered and held. 66.024(4)(a)(a) If the court, after such hearing, is satisfied as to the correctness of the description of the territory or any survey and that the provisions of this section have been complied with, it shall make an order so declaring and shall direct a referendum election within the territory which shall be described in the order, on the question, whether such area should be annexed. Such order shall direct 3 electors named therein residing in the town in which the territory proposed to be annexed lies, to perform the duties of inspectors of election.
66.024(4)(b)
(b) The referendum election shall be held within 30 days after the entry of the order, in the territory proposed for annexation, by the electors of such territory as provided in
s. 66.021 (5), so far as applicable. The ballots shall contain the words "For Annexation" and "Against Annexation". The certification of the election inspectors shall be filed with the clerk of the court, and the clerk of any municipality involved, but need not be filed or recorded with the register of deeds.
66.024(4)(c)
(c) All costs of the referendum election shall be borne by the petitioning city or village.
66.024(5)(a)(a) If a majority of the votes cast at such referendum election is against annexation, no other proceeding under this section affecting the same territory or part thereof, shall be commenced by the same municipality, until 6 months after the date of the referendum election.
66.024(5)(b)
(b) If a majority of the votes cast at such referendum election is for annexation, the territory shall be annexed to the petitioning city or village upon compliance with
s. 66.021 (8).
66.024(5m)
(5m) Temporary zoning of area proposed to be annexed. An interim zoning ordinance to become effective only upon approval of the annexation at the referendum election may be enacted by the governing body of the city or village. Subject to
s. 59.692 (7), the ordinance may temporarily designate the classification of the annexed area for zoning purposes until the zoning ordinance is amended as prescribed in
s. 62.23 (7) (d). The proposed interim zoning ordinance shall be referred to and recommended by the plan commission prior to introduction. Authority to make such temporary classification shall not be effective when the county zoning ordinance prevails during litigation as provided in
s. 59.69 (7).
66.024(6)
(6) Appeal. Any appeal from the order of the circuit court shall be limited to contested issues determined by such court. Such appeal shall not stay the conduct of the referendum election provided herein, if one is ordered, but the statement of the election results and the copies of the certificate and plat shall not be filed with the secretary of state until the appeal has been determined.
66.024(8)
(8) Territory excepted. This section shall not apply to any territory located in an area for which a certificate of incorporation was issued prior to February 24, 1959, by the secretary of state, even if the incorporation of the territory is later held to be invalid by a court.
66.024 Cross-reference
Cross-reference: See s.
144.07 (1m) for provision authorizing use of this section when the DNR orders sewer service to areas outside municipal limits.
66.024 Annotation
Finding of the trial court that no facts evinced a need of the city to acquire the proposed territory, thereby violating the rule of reason, would not be disturbed where it could be reasonably concluded from the adjudicative facts that (a) the irregular shape and boundaries of the territory were designed arbitrarily and capriciously solely to assure success of the annexation and overcome the opposition of a majority of the electors residing in the towns; (b) reasonable need for the annexation based on the claimed growth of the city and overflow of population into adjoining areas was not established; and (c) aside from a nursing home some 2 miles distant from the city boundary, there was no showing that the proposed annexation area was in need of the city's services which were adequately supplied by the towns. City of Beloit v. Town of Beloit, 47 W (2d) 377, 177 NW (2d) 361.
66.024 Annotation
The term "disbursements" in (3) does not include attorney's fees. City of Beloit v. Town of Beloit, 47 W (2d) 377, 177 NW (2d) 361.
66.025
66.025
Annexation of owned territory. In addition to other methods provided by law and subject to
ss. 59.692 (7) and
66.023 (7), territory owned by and lying near but not necessarily contiguous to a village or city may be annexed to a village or city by ordinance enacted by the board of trustees of the village or the common council of the city, provided that in the case of noncontiguous territory the use of the territory by the city or village is not contrary to any town or county zoning regulation. The ordinance shall contain the exact description of the territory annexed and the names of the towns from which detached, and shall operate to attach the territory to the village or city upon the filing of 6 certified copies thereof in the office of the secretary of state, together with 6 copies of a plat showing the boundaries of the territory attached. Two copies of the ordinance and plat shall be forwarded by the secretary of state to the department of transportation, one copy to the department of natural resources, one copy to the department of revenue and one copy to the department of education.
Effective date note
NOTE: This section is shown as amended eff. 1-1-96 by
1995 Wis. Act 27 and eff. 9-1-96 by
1995 Wis. Act 201. The treatment by
1995 Wis. Act 27 which changed "department of public instruction" to "department of education" was held unconstitutional and declared void by Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it reads:
Effective date text
66.025 Annexation of owned territory. In addition to other methods provided by law and subject to ss. 59.692 (7) and 66.023 (7), territory owned by and lying near but not necessarily contiguous to a village or city may be annexed to a village or city by ordinance enacted by the board of trustees of the village or the common council of the city, provided that in the case of noncontiguous territory the use of the territory by the city or village is not contrary to any town or county zoning regulation. The ordinance shall contain the exact description of the territory annexed and the names of the towns from which detached, and shall operate to attach the territory to the village or city upon the filing of 6 certified copies thereof in the office of the secretary of state, together with 6 copies of a plat showing the boundaries of the territory attached. Two copies of the ordinance and plat shall be forwarded by the secretary of state to the department of transportation, one copy to the department of natural resources, one copy to the department of revenue and one copy to the department of public instruction.
66.025 Annotation
Challenge to annexation under this section is not subject to time limit under 66.021 (10). Kaiser v. City of Mauston, 99 W (2d) 345, 299 NW (2d) 259 (Ct. App. 1980).
66.026
66.026
Notice of litigation. Whenever any proceedings under
ss. 61.187,
61.189,
61.74,
62.075,
66.012,
66.013 to
66.019,
66.021,
66.022,
66.023,
66.025 or other sections relating to an incorporation, annexation, consolidation, dissolution or detachment of territory of a city or village are contested by instigation of legal proceedings, the clerk of the city or village involved in the proceedings shall file with the secretary of state 4 copies of a notice of the commencement of the action. The clerk shall also file with the secretary of state 4 copies of any judgments rendered or appeals taken in such cases. The notices or copies of judgments that are required under this section may also be filed by an officer or attorney of any party of interest. The secretary of state shall forward to the department of transportation 2 copies and to the department of revenue and the department of administration one copy each of any notice of action or judgment filed with the secretary of state under this section.
66.027
66.027
Municipal boundaries, fixed by judgment. Any 2 municipalities whose boundaries are immediately adjacent at any point and who are parties to any action, proceeding or appeal in court for the purpose of testing the validity or invalidity of any annexation, incorporation, consolidation or detachment, may enter into a written stipulation, compromising and settling any such litigation and determining the common boundary line between the municipalities. The court having jurisdiction of the litigation, whether it is a circuit court, the court of appeals or the supreme court, may enter a final judgment incorporating the provisions of the stipulation and fixing the common boundary line between the municipalities involved. Any stipulation changing boundaries of municipalities shall be approved by the governing bodies of the detaching and annexing municipalities and
s. 66.021 (8) and
(10) shall apply. Any change of civil municipal boundaries under this section is subject to a referendum of the electors residing within the territory annexed or detached, if within 30 days after the publication of the stipulation to change boundaries in a newspaper of general circulation in the area proposed to be annexed or detached, a petition for a referendum conforming to the requirements of
s. 8.40 signed by at least 20% of the electors of the area to be annexed or detached, is filed with the clerk of the municipality from which the area is proposed to be detached. The referendum shall be conducted as are annexation referenda. If the referendum election is opposed to detachment from the municipality, all proceedings under this section are void. For the purposes of this section "municipalities" includes cities, villages and towns.
66.028
66.028
Municipal revenue sharing. 66.028(1)
(1)
Definition. In this section, "municipality" means a city, village or town.
66.028(2)
(2) Municipal revenue sharing agreement. Subject to the requirements of this section, any 2 or more municipalities may, by a majority vote of a quorum of their governing bodies, enter into an agreement to share all or a specified part of revenues derived from taxes and special charges, as defined in
s. 74.01 (4). One or more municipalities may enter into agreements under this section with federally recognized American Indian tribes or bands.
66.028(3)
(3) Public hearing. At least 30 days before entering into an agreement under
sub. (2), a municipality shall hold a public hearing on the proposed agreement. Notice of the hearing shall be published as a class 3 notice under
ch. 985.
66.028(4)(a)(a) An agreement entered into under
sub. (2) shall meet all of the following conditions:
66.028(4)(a)1.
1. The term of the agreement shall be for at least 10 years.
66.028(4)(a)2.
2. The boundaries of the area within which the revenues are to be shared in the agreement shall be specified.
66.028(4)(a)3.
3. The formula or other means of determining the amount of revenues to be shared under the agreement shall be specified.
66.028(4)(a)4.
4. The date upon which revenues agreed to be shared under the agreement shall be paid to the appropriate municipality shall be specified.
66.028(4)(a)5.
5. The method by which the agreement may be invalidated after the expiration of the minimum period specified in
par. (a) 1. shall be specified.
66.028(4)(b)
(b) An agreement entered into under
sub. (2) may address any other appropriate matters, including any agreements with respect to services or agreements with respect to municipal boundaries under
s. 66.023 or
66.027.
66.028(5)
(5) Contiguous boundaries. No municipality may enter into an agreement under
sub. (2) with one or more municipalities unless the municipality is contiguous to at least one other municipality that enters into the agreement.
66.028(6)(a)(a) Within 30 days after the hearing under
sub. (3), the governing body of a participating municipality may adopt a resolution calling for an advisory referendum on the agreement. An advisory referendum shall be held if, within 30 days after the hearing under
sub. (3), a petition, signed by a number of qualified electors equal to at least 10% of the votes cast for governor in the municipality at the last gubernatorial election, is filed with the clerk of a participating municipality, requesting an advisory referendum on the revenue sharing plan. The petition shall conform to the requirements of
s. 8.40. If an advisory referendum is held, the municipality's governing body may not vote to approve the agreement under
sub. (2) until the report under
par. (d) is filed.
66.028(6)(b)
(b) The advisory referendum shall be held within 30 days after adoption of the resolution under
par. (a) calling for the referendum or within 30 days after receipt of the petition under
par. (a) by the municipal clerk. The municipal clerk shall give notice of the referendum by publishing a notice in a newspaper of general circulation in the municipality, both on the publication day next preceding the advisory referendum election and one week prior to that publication date.
66.028(6)(c)
(c) The advisory referendum shall be conducted by the municipal election officials. The governing body of the municipality may specify the number of election officials for the referendum. The ballots shall contain the words "For the revenue sharing agreement" and "Against the revenue sharing agreement" and shall otherwise conform to the provisions of
s. 5.64 (2). The election shall be conducted as are other municipal elections in accordance with
chs. 6 and
7, insofar as applicable.
66.028(6)(d)
(d) The election inspectors shall report the results of the election, showing the total number of votes cast and the numbers cast for and against the revenue sharing. The election inspectors shall attach their affidavit to the report and immediately file the report in the office of the municipal clerk.
66.028(6)(e)
(e) The costs of the advisory referendum election shall be borne by the municipality that holds the election.
66.028 History
History: 1995 a. 270.
66.029
66.029
Town boundaries, actions to test alterations. In proceedings whereby territory is attached to or detached from any town, the town is an interested party, and the town board may institute, maintain or defend an action brought to test the validity of such proceedings, and may intervene or be impleaded in any such action.
66.03
66.03
Adjustment of assets and liabilities on division of territory. 66.03(1)(1)
Definition. In this section, "municipality" includes town sanitary districts, school districts, technical college districts, towns, villages and cities.
66.03(2)(a)(a) Except as otherwise provided in this section when territory is transferred, in any manner provided by law, from one municipality to another, there shall be assigned to such other municipality such proportion of the assets and liabilities of the first municipality as the assessed valuation of all taxable property in the territory transferred bears to the assessed valuation of all the taxable property of the entire municipality from which said territory is taken according to the last assessment roll of such municipality. The clerk of any municipality to which territory is transferred as aforesaid, within 30 days of the effective date of such transfer, shall certify to the clerk of the municipality from which such territory was transferred and to the clerk of the school district in which such territory is located a metes and bounds description of the land area involved and upon receipt of such description the clerk of the municipality from which such territory was transferred shall certify to the department of revenue and to the clerk of the school district in which such territory is located the latest assessed value of the real and personal property located within the transferred territory, and shall make such further reports as may be needed by the department of revenue in the performance of duties required by law.
66.03(2)(b)
(b) When the transfer of territory from one municipality to another results from the incorporation of a new city or village, the proportion of the assets and liabilities assigned to such city or village shall be based on the average assessed valuation for the preceding 5 years of the property transferred in proportion to the average assessed valuation for the preceding 5 years of all the taxable property of the entire municipality from which said territory is taken, according to the assessment rolls of such municipality for said years. In any such case the certification by the clerk of the municipality from which territory was transferred shall include the assessed value of the real and personal property within the territory transferred for each of the last 5 years. The preceding 5 years shall include the assessment rolls for the 5 calendar years prior to the incorporation.
