66.46(9)(a)6.
6. Payment out of the proceeds of revenue bonds or notes issued by it under
s. 66.066;
66.46(9)(a)7.
7. Payment out of the proceeds of revenue bonds issued by it under
s. 66.51;
66.46(9)(a)8.
8. Payment out of the proceeds of the sale of tax incremental bonds or notes issued by it under this subsection; or
66.46(9)(a)9.
9. Payment out of the proceeds of revenue bonds issued by the city as provided by
s. 66.521, for a purpose specified in that section.
66.46(9)(b)1.1. For the purpose of paying project costs or of refunding municipal obligations issued under
ch. 67 or this subsection for the purpose of paying project costs, the local legislative body may issue tax incremental bonds or notes payable out of positive tax increments. Each bond or note and accompanying interest coupon, if any, is a negotiable instrument. The bonds and notes shall not be included in the computation of the constitutional debt limitation of the city. Bonds and notes issued under this subsection, together with their interest and income, shall be taxed in the same manner as are municipal obligations issued under
s. 67.04.
66.46(9)(b)2.
2. Tax incremental bonds or notes shall be authorized by resolution of the local legislative body without the necessity of a referendum or any elector approval, but such referendum or election may be held, through the procedures provided in
s. 66.521 (10) (d). Such resolution shall state the name of the tax incremental district, the amount of bonds or notes authorized, and the interest rate or rates to be borne by such bond or notes. Such resolution may prescribe the terms, form and content of such bonds or notes and such other matters as the local legislative body deems useful.
66.46(9)(b)3.
3. Tax incremental bonds or notes may not be issued in an amount exceeding the aggregate project costs. Such bonds or notes shall mature over a period not exceeding 23 years from the date thereof or a period terminating with the date of termination of the tax incremental district, whichever period terminates earlier. Such bonds or notes may contain a provision authorizing the redemption thereof, in whole or in part, at stipulated prices, at the option of the city, on any interest payment date and shall provide the method of selecting the bonds or notes to be redeemed. The principal and interest on such bonds and notes may be payable at any time and at any place. Such bonds or notes may be payable to bearer or may be registered as to the principal or principal and interest. Such bonds or notes may be in any denominations. Such bonds or notes may be sold at public or private sale. Insofar as they are consistent with this subsection, the provisions of
ch. 67 relating to procedures for issuance, form, contents, execution, negotiation, and registration of municipal bonds and notes are incorporated herein by reference.
66.46(9)(b)4.
4. Tax incremental bonds or notes are payable only out of the special fund created under
sub. (6) (c). Each such bond or note shall contain such recitals as are necessary to show that it is only so payable and that it does not constitute an indebtedness of such city or a charge against its general taxing power. The local legislative body shall irrevocably pledge all or a part of such special fund to the payment of such bonds or notes. Such special fund or the designated part thereof may thereafter be used only for the payment of such bonds or notes and interest thereon until the same have been fully paid; and a holder of such bonds or notes or of any coupons appertaining thereto shall have a lien against such special fund for payment of such bonds or notes and interest thereon and may either at law or in equity protect and enforce such lien.
66.46(9)(b)5.
5. To increase the security and marketability of tax incremental bonds or notes, the city may:
66.46(9)(b)5.a.
a. Create a lien for the benefit of the bondholders upon any public improvements or public works financed thereby or the revenues therefrom; or
66.46(9)(b)5.b.
b. Make such covenants and do any and all such acts, not inconsistent with the Wisconsin constitution, as may be necessary or convenient or desirable in order to additionally secure such bonds or notes or tend to make the bonds or notes more marketable according to the best judgment of the local legislative body.
66.46(10)
(10) Overlapping tax incremental districts. 66.46(10)(a)(a) Subject to any agreement with bondholders, a tax incremental district may be created, the boundaries of which overlap one or more existing districts, except that districts created as of the same date may not have overlapping boundaries.
66.46(10)(b)
(b) If the boundaries of 2 or more tax incremental districts overlap, in determining how positive tax increments generated by that area which is within 2 or more districts are allocated among such districts, but for no other purpose, the aggregate value of the taxable property in such area as equalized by the department of revenue in any year as to each earlier created district is deemed to be that portion of the tax incremental base of the district next created which is attributable to such overlapped area.
66.46(11)
(11) Equalized valuation for apportionment of property taxes. 66.46(11)(a)(a) With respect to the county, school districts and any other local governmental body having the power to levy taxes on property located within a tax incremental district, if the allocation of positive tax increments has been authorized by the department of revenue under
sub. (6) (a), the calculation of the equalized valuation of taxable property in a tax incremental district for the apportionment of property taxes may not exceed the tax incremental base of the district until the district is terminated.
66.46(13)
(13) The department of commerce, in cooperation with other state agencies and local governments, shall make a comprehensive report to the governor and the chief clerk of each house of the legislature, for distribution to the legislature under
s. 13.172 (2), at the beginning of each biennium, beginning with the 1977 biennium, as to the effects and impact of tax incremental financing projects socially, economically and financially.
66.46(14)
(14) Use of tax incremental financing for inland lake protection and rehabilitation prohibited. Notwithstanding
sub. (9), no tax incremental financing project plan may be approved and no payment of project costs may be made for an inland lake protection and rehabilitation district or a county acting under
s. 59.70 (8).
66.46 History
History: 1975 c. 105,
199,
311;
1977 c. 29 ss.
724m,
725,
1646 (1), (3);
1977 c. 418;
1979 c. 221,
343;
1979 c. 361 s.
112;
1981 c. 20,
317;
1983 a. 27,
31,
207,
320,
405,
538;
1985 a. 29,
39,
285;
1987 a. 27,
186,
395;
1989 a. 31,
336;
1993 a. 293,
337,
399;
1995 a. 27 ss.
3330c to
3337,
9116 (5),
9130 (4);
1995 a. 201,
225,
227,
335.
66.46 Annotation
Tax Increment Law constitutionally authorizes financing of described public improvements, but does not authorize acquisition of private property by condemnation. Sigma Tau Gamma Fraternity House v. Menomonie, 93 W (2d) 392, 288 NW (2d) 85 (1980).
66.46 Annotation
TIF bonds which city proposed to issue under this section constituted debt under art. XI, s. 3 and are subject to its debt limits. City of Hartford v. Kirley, 172 W (2d) 191, 493 NW (2d) 45 (1992).
66.46 Annotation
Tax increment law appears constitutional on its face. 65 Atty. Gen. 194.
66.465
66.465
Reinvestment neighborhoods. 66.465(1)(a)
(a) An "area in need of rehabilitation" is a neighborhood or area in which buildings, by reason of age, obsolescence, inadequate or outmoded design, or physical deterioration have become economic or social liabilities, or both; in which such conditions impair the economic value of such neighborhood or area, infecting it with economic blight, and which is characterized by depreciated values, impaired investments, and reduced capacity to pay taxes; in which the existence of such conditions and the failure to rehabilitate such buildings results in a loss of population from the neighborhood or area and further deterioration, accompanied by added costs for creation of new public facilities and services elsewhere; in which it is difficult and uneconomic for individual owners independently to undertake to remedy such conditions; in which it is necessary to create, with proper safeguards, inducements and opportunities for the employment of private investment and equity capital in the rehabilitation of such buildings; and in which the presence of such buildings and conditions has resulted, among other consequences, in a severe shortage of financial resources available to finance the purchase and rehabilitation of housing and an inability or unwillingness on the part of private lenders to make loans for and an inability or unwillingness on the part of present and prospective owners of such housing to invest in the purchase and rehabilitation of housing in such neighborhood or area.
66.465(1)(b)
(b) "Local legislative body" means the common council, village board of trustees or town board of supervisors.
66.465(1)(c)
(c) "Municipality" means any city, village or town in this state.
66.465(1)(d)
(d) "Planning commission" means a plan commission created under
s. 62.23 or a plan committee of the local legislative body.
66.465(1)(e)
(e) "Reinvestment neighborhood or area" means a geographic area within any municipality not less than one-half of which, by area, meets 3 of the 5 following conditions:
66.465(1)(e)2.
2. It has a rate of owner-occupancy of residential buildings substantially below the average rate for the municipality as a whole.
66.465(1)(e)3.
3. It is an area within which the market value of residential property, as measured by the rate of change during the preceding 5 years in the average sale price of residential property, has decreased or has increased at a rate substantially less than the rate of increase in average sale price of residential property in the municipality as a whole.
66.465(1)(e)4.
4. It is an area within which the number of persons residing has decreased during the past 5 years, or in which the number of persons residing has increased during that period at a rate substantially less than the rate of population increase in the municipality as a whole.
66.465(1)(e)5.
5. It is an area within which the effect of such detrimental conditions as may exist is to discourage private lenders from making loans for and present or prospective property owners from investing in the purchase and rehabilitation of housing.
66.465(2)
(2) Designation of reinvestment neighborhoods or areas. Any municipality may designate reinvestment neighborhoods or areas after complying with the following steps:
66.465(2)(a)
(a) Holding of a public hearing by the planning commission or by the local governing body at which interested parties are afforded a reasonable opportunity to express their views on the proposed designation of a reinvestment neighborhood or area and the proposed boundaries thereof. Notice of such hearing shall be published as a class 2 notice, under
ch. 985. Prior to such publication, a copy of the notice shall be sent by 1st class mail to the Wisconsin housing and economic development authority, and a copy shall be posted in each school building and in at least 3 other places of public assembly within the reinvestment neighborhood or area proposed to be designated.
66.465(2)(b)
(b) Designation by the planning commission of the boundaries of a reinvestment neighborhood or area recommended by it to be designated and submission of such recommendation to the local legislative body.
66.465(2)(c)
(c) Adoption by the local legislative body of a resolution which:
66.465(2)(c)1.
1. Describes the boundaries of a reinvestment neighborhood or area with sufficient definiteness to identify with ordinary and reasonable certainty the territory included therein. Such boundaries may, but need not, be the same as those recommended by the planning commission.
66.465(2)(c)2.
2. Designates such reinvestment neighborhood or area as of a date provided in the resolution.
66.465(2)(c)3.
3. Contains findings that the area to be designated constitutes a reinvestment neighborhood or area.
66.47
66.47
County-city hospitals; village and town powers. 66.47(1)(1)
Definitions. In this section:
66.47(1)(a)
(a) "Board" means the joint county-city hospital board established under this section.
66.47(1)(b)
(b) "Ordinance" means an ordinance adopted by the governing body of a city or county and concurred in by the other governing body or bodies.
66.47(2)
(2) County-city hospitals. Any county and city or cities partly or wholly within the county may by ordinance jointly construct or otherwise acquire, equip, furnish, operate and maintain a general county-city hospital. Such hospital is subject to
ch. 150.
66.47(3)
(3) Financing. The governing bodies of the respective county and city or cities shall have the power to borrow money, appropriate funds, and levy taxes needed to carry out the purposes of this section. Funds to be used for the purposes specified in this section may be provided by the respective county, city or cities by general obligation bonds issued under
ch. 67 or by revenue bonds issued under
s. 66.51. Any bonds issued pursuant to this section shall be executed on behalf of the county by the county board chairperson and the county clerk and on behalf of a city by the mayor or other chief executive officer thereof and by the city clerk.
66.47(4)
(4) Cost sharing. The ordinance shall provide for a sharing of all of the cost of construction or other acquisition, equipment, furnishing, operation and maintenance of such hospital on an agreed percentage basis.
66.47(5)
(5) Hospital board. The ordinance shall provide for the establishment of a joint county-city hospital board to be composed as follows: 2 to be appointed by the county board chairperson and confirmed by the county board, one for a one-year and one for a 2-year term; 2 by the mayor or other chief executive officer and confirmed by the city council, one for a one-year and one for a 2-year term; and one jointly by the county board chairperson and the mayor or other chief executive officer of the city or cities, for a term of 3 years, confirmed by the county board and the city council or councils. Their respective successors shall be appointed and confirmed in like manner for terms of 3 years. All appointees shall serve until their successors are appointed and qualified. Terms shall begin as specified in the ordinance. Vacancies shall be filled for the unexpired term in the manner in which the original appointment was made.
66.47(6)
(6) Validation of prior actions. The actions of any county and city or cities taken before April 17, 1949 in the construction or other acquisition, equipment, furnishing, operation and maintenance of a joint county-city hospital which would have been valid if this section had then been in effect are hereby validated.
66.47(7)
(7) Organization of boards; officers; compensation; oaths; bonds. 66.47(7)(a)(a) When all members have qualified the board shall meet at the place designated in the ordinance and organize by electing from its membership a president, a vice president, a secretary and a treasurer, each to hold office for one year. The offices of secretary and treasurer may be combined if the board so decides. Members shall receive such compensation as shall be provided in the ordinance, and shall be reimbursed their actual and necessary expenses. With the approval of the board, the treasurer may appoint an assistant treasurer, who need not be a member of the board, to perform such services as shall be specified by the board.
66.47(7)(b)
(b) Members, and any assistant treasurer, shall qualify by taking the official oath, and the treasurer and any assistant treasurer shall furnish a bond in such sum as shall be specified by the board and be in the form and conditioned as provided in
s. 19.01 (2) and
(3). The oaths and bonds shall be filed with the county clerk. The cost of the bond shall be paid by the board.
66.47(8)
(8) Powers of board. The board shall have power subject to provisions of the ordinance:
66.47(8)(a)
(a) To contract for the construction or other acquisition, equipment or furnishing of a general county-city hospital.
66.47(8)(b)
(b) To contract for the construction or other acquisition of additions or improvements to, or alterations in, such hospital and the equipment or furnishing of any such addition.
66.47(8)(c)
(c) To employ a manager of the hospital and other necessary personnel and fix their compensation.
66.47(8)(d)
(d) To enact, amend and repeal rules and regulations, not inconsistent with law, for the admission to, and government of patients at, the hospital, for the regulation of the board's meetings and deliberations, and for the government, operation and maintenance of the hospital and the employes thereof.
66.47(8)(e)
(e) To contract for and purchase all fuel, food, equipment, furnishings and supplies reasonably necessary for the proper operation and maintenance of the hospital.
66.47(8)(f)
(f) To audit all accounts and claims against the hospital or against the board, and, if approved, pay the same from the fund specified in
sub. (10). All expenditures made pursuant to this section shall be within the limits of the ordinance.
66.47(8)(g)
(g) To sue and be sued, and to collect or compromise any and all obligations due to the hospital; all money received shall be paid into the joint hospital fund.
66.47(8)(h)
(h) To make such studies and recommendations to the county board and city council or city councils relating to the operation of the hospital or the building of facilities therefor as the board may deem advisable or said governing bodies request.
66.47(8)(i)
(i) To employ counsel on either a temporary or permanent basis.
66.47(9)
(9) Budget. The board shall annually, prior to the time of the preparation of either the county or city budget under
s. 65.90, prepare a budget of its anticipated receipts and expenditures for the ensuing fiscal year and determine the proportionate cost to the county and the participating city or cities pursuant to the terms of the ordinance. A certified copy of the budget, which shall include a statement of the net amount required from the county and city or cities, shall be delivered to the clerks of the respective municipalities. It shall be the duty of the county board and the common council of the city or cities to consider such budget, and determine the amount to be raised by the respective municipalities in the proportions determined by the ordinance. Thereupon the county and city or cities respectively shall levy a tax sufficient to produce the amount to be raised by said county and city or cities.
66.47(10)
(10) Hospital fund. A joint county-city hospital fund shall be created and established in a public depository to be specified in the ordinance. The treasurer of the respective county and city or cities shall pay or cause to be paid into such fund the respective amounts to be paid thereto by such county and city or cities as specified by the ordinance and resolutions of the respective municipalities when such amounts have been collected. All of the moneys which shall come into said fund are hereby appropriated to the board for the execution of its functions as provided by the ordinance and the resolutions of the respective municipalities. The moneys in the fund shall be paid out by the treasurer of the hospital board only upon the approval or direction of the board.
66.47(11)(a)(a) In any case where a bid is a prerequisite to contract in connection with a county or city hospital under
s. 66.29, it shall also be a prerequisite to a valid contract by the board; and for such purpose the board shall be deemed a municipality and the contract a public contract under
s. 66.29.
66.47(11)(b)
(b) All statutory requirements, not inconsistent with the provision of this section, applicable to general county or city hospitals shall apply to hospitals referred to in this section.
66.47(12)
(12) Reports. The board shall report its activities to the county board and the city council or councils annually, or oftener as either of said municipalities may require.
66.47(14)
(14) Powers of villages. Villages shall have all the powers granted to cities under
subs. (1) to
(12) and whenever any village shall exercise such powers the word "city" wherever it appears in
subs. (1) to
(12) means "village" unless the context otherwise requires. Any village participating in the construction or other acquisition of a general county-village hospital or in the operation thereof, pursuant to this section, shall have the power to enter into lease agreements leasing such hospital and the equipment and furnishings therein to a nonprofit corporation.
66.47(15)
(15) Powers of towns. Towns shall have all of the powers granted to cities under
subs. (1) to
(12) and whenever any town shall exercise such powers the word "city" wherever it appears in
subs. (1) to
(12) means "town" unless the context otherwise requires. Any town participating in the construction or other acquisition of a general county-town hospital or in the operation thereof, pursuant to this section, shall have the power to enter into lease agreements leasing such hospital and the equipment and furnishings therein to a nonprofit corporation.
66.48
66.48
Art museums. Any city, village or town may establish, purchase land and erect buildings for, and equip, manage and control an art museum or museums; or enter into a contract with any art museum or art institute located in the city, village or town for the education of the people thereof in art, for such compensation as shall be determined by the governing body of the city, village or town. Any city, village or town may levy taxes, issue bonds, or appropriate money for the purposes in this section.
66.48 History
History: 1971 c. 152 s.
28;
1993 a. 246.
66.49
66.49
Civic centers. 66.49(1)(1)
Recreation and amusement. Any city, village or town may by ordinance, enacted by a majority of all the members-elect, as defined in
s. 59.001 (2m), of the board or council, provide for the erection, maintenance and operation of a public auditorium, opera house, or other recreation and amusement building. The erection and contracts therefor shall be governed by the provisions of law applicable to other public buildings therein. The board or council shall adopt regulations for maintenance and operation.
66.49(2)
(2) Rest rooms. Any city, village or town may erect, purchase, lease, or take by gift or devise, land and buildings for public rest rooms, and may equip, maintain and operate the same.
66.49(3)
(3) Comfort stations. Every city, village and town may provide and maintain a sufficient number of public comfort stations for both sexes. The department of health and family services shall establish regulations governing their location, construction, equipment and maintenance and may prescribe minimum standards that shall be uniform throughout the state. The board or council may establish further regulations.
66.49(4)
(4) Comfort stations and rest rooms. The state, every county, city, village, and town maintaining places of public assemblage or camp sites may also provide and maintain a sufficient number of suitable and adequate public comfort stations for both sexes and may establish rest rooms separate or in connection with such comfort stations.
66.49(5)
(5) Public concerts. Any town, village or city may conduct public concerts in auditoriums and such other public places within its boundaries as the board or council shall determine. Such concerts shall be conducted by the department having charge of such place and the expenses thereof above receipts, if any, shall be paid out of such fund as the board or council shall determine. A fee to said concerts may be charged for the purpose of defraying the expenses thereof in whole or in part.
66.49 History
History: 1971 c. 152 s.
30; Stats. 1971 s. 66.49;
1993 a. 246;
1995 a. 27, s.
9126 (19).
66.50
66.50
Municipal hospital board. 66.50(1)
(1) In any city, village or town, however organized, in which a municipal hospital is located, the board of trustees or other governing board of the municipal hospital shall have power and authority, except as otherwise provided by ordinance:
66.50(1)(a)
(a) To prescribe rules of order for the regulation of their own meetings and deliberations and to alter, amend or repeal the same from time to time;
66.50(1)(b)
(b) To promulgate, amend and repeal rules relating to the government, operation and maintenance of the hospital and relating to the employes of the hospital;
66.50(1)(c)
(c) To contract for and purchase all fuel, food and other supplies reasonably necessary for the operation and maintenance of the hospital;
66.50(1)(d)
(d) To promulgate, amend and repeal rules for the admission to and government of patients at the hospital;
