66.521(13)(b)1.
1. No part of the costs of constructing or acquiring personal property owned by the eligible participant, the eligible participant's designee or a party affiliated with either at any time prior to the date of adoption of the initial resolution may be so financed except such costs for:
66.521(13)(b)1.a.
a. Pollution control facilities which have not been placed into service on the date of adoption of the initial resolution; or
66.521(13)(b)1.b.
b. Personal property which will either be substantially reconstructed, rehabilitated, rebuilt or repaired in connection with the financing or which represents less than 10% of the entire financing. Personal property shall be deemed owned only after 50% of the acquisition cost thereof has been paid and such property has been delivered and installed.
66.521(13)(b)2.
2. No part of the costs of acquiring real property or of acquiring or constructing improvements thereto may be so financed except such costs:
66.521(13)(b)2.a.
a. For pollution control facilities which have not been placed into service on the date of adoption of the initial resolution;
66.521(13)(b)2.b.
b. For real property which will be substantially improved or rehabilitated in connection with the project or which represents less than 25% of the entire financing;
66.521(13)(b)2.c.
c. For acquiring improvements which will themselves be substantially improved or rehabilitated in connection with the project, which represent less than 25% of the entire financing, or the cost of which is less than 33% of the cost of the real property to which they are appurtenant which is also being acquired; or
66.521(13)(b)2.d.
d. As are incurred after the date of adoption of the initial resolution for constructing improvements.
66.521 History
History: 1973 c. 265;
1977 c. 28;
1979 c. 32 s.
92 (9);
1979 c. 34,
221,
350,
355;
1979 c. 361 s.
112;
1979 c. 362 ss.
3 to
12,
16,
17,
18;
1981 c. 314;
1983 a. 24,
27;
1983 a. 189 ss.
63 to
65,
329 (14);
1983 a. 207 s.
93 (8);
1983 a. 532 s.
36;
1985 a. 29,
222,
285;
1985 a. 297 s.
76;
1985 a. 299;
1987 a. 27;
1989 a. 192;
1991 a. 39,
316;
1993 a. 122,
124,
453;
1995 a. 27 ss.
9116 (5),
9130 (4);
1995 a. 201,
225,
227,
332.
66.521 Annotation
This section is constitutional. It does not constitute a denial of equal protection of the law because the legislative classification is proper. State ex rel. Hammermill Paper Co. v. La Plante, 58 W (2d) 32, 205 NW (2d) 784.
66.521 Annotation
This section is not unconstitutional upon its face. 59 Atty. Gen. 106.
66.521 Annotation
Industrial development revenue bonding is not available for a project for a new automobile showroom, warehouse, and repair facility of a retail automobile dealership. 62 Atty. Gen. 141.
66.521 Annotation
Typical turnkey projects financed by industrial development revenue bonds under 66.521 are not subject to 66.293 (3), concerning prevailing wage rates. 63 Atty. Gen. 145.
66.521 Annotation
Sub. (11) does not require a municipality to obtain performance bonds for typical industrial revenue bond projects constructed by private industry. 64 Atty. Gen. 169.
66.521 Annotation
Chiropractic clinic may qualify for financing under this section. 70 Atty. Gen. 133.
66.521 Annotation
The financing of corporate expansion through industrial revenue bonds. Mulcahy, Guszkowski, 57 MLR 201.
66.526
66.526
Uniform salaries in first class cities. The common council of any city of the first class, however incorporated, may at any regular or special meeting, at any time during the calendar year, adopt a uniform and comprehensive salary or wage ordinance, or both, based on a classification of officers, employments and positions in the city service and of and including any and all offices and positions whatsoever in the employment of such city, whether previously so classified or not, provided provision has been made in the budget of the current year for the total sum of money required for the payment of salaries and wages for such employment and a tax levied to include the same, with the following exception: That wages may be fixed at any such time by resolution alone and that the common council may, at any time during the calendar year, at any such meeting determine a cost-of-living increment or deduction, to be paid in addition to such wages or salaries, based on a proper finding of the United States bureau of labor statistics. Any such common council may, at any such meeting, provide for overtime pay and compensatory time under
s. 103.025 for employes who work in excess of 40 hours per week.
66.526 History
History: 1993 a. 144.
66.527
66.527
Recreation authority. 66.527(1)
(1) Funds for the establishment, operation and maintenance of a department of recreation may be provided by the governing body of any town or school district after compliance with
s. 65.90.
66.527(2)(a)(a) Any such governmental unit may delegate the power to establish, maintain and operate a department of public recreation to a board of recreation, which shall consist of 3 members and shall be appointed by the chairperson or other presiding officer of the governing body. The first appointments shall be made so that one member will serve one year, one for 2 years and one for 3 years; thereafter appointments shall be for terms of 3 years.
66.527(2)(b)
(b) When 2 or more of the aforesaid governing units desire to conduct, jointly, a department of public recreation, the joint recreation board shall consist of not less than 3 members who shall be selected by the presiding officers of such governmental units acting jointly. Appointments shall be made for terms as provided in
par. (a).
66.527(2)(c)
(c) The members of any such recreation board shall serve gratuitously.
66.527(2)(d)
(d) Such recreation board is authorized to conduct the activities of such public recreation department, to expend funds therefor, to employ a supervisor of recreation, to employ assistants, to purchase equipment and supplies, and generally to supervise the administration, maintenance and operation of such department and recreational activities authorized by the board.
66.527(3)(a)(a) The public recreation board has the right to conduct public recreation activities on property purchased or leased by any such governing unit for recreational purposes and under its own custody, on other public property under the custody of any other public authority, body or board with the consent of such public authority, body or board, or on private property with the consent of its owner, and such board with the approval of the appointing board, may accept gifts and bequests of land, money or other personal property, and use the same in whole or in part, or the income therefrom or the proceeds from the sale of any such property in the establishment, maintenance and operation of recreational activities.
66.527(3)(b)
(b) The board shall annually submit to the governing body a report of its activities and showing receipts and expenditures. Such reports shall be submitted not less than 15 days prior to the annual meeting of such governmental unit.
66.527(3)(c)
(c) An audit shall be made of the accounts of such recreational board in the same manner as provided for audits for towns or school districts as the case may be.
66.527(3)(d)
(d) The persons selected by the recreation board shall furnish a surety bond in such amount as shall be fixed by the governing body.
66.527 History
History: 1975 c. 233;
1993 a. 184.
66.53
66.53
Repayment of assessments in certain cases. If in any city or town any contract for improvements is declared void by any court of last resort on the following grounds: want of power to make such contract; made contrary to a prohibition against contracting in any other than a specified way; or forbidden by statute, and if the governing body of the city or town has not adopted the resolution referred to in
s. 66.295 (1) relating to payment of any person who has furnished any benefits under the void contract, the governing body of the city or town may provide that all persons who have paid all or any part of any assessment levied against the abutting property owners by reason of the improvement may be reimbursed the amount of the assessment, paid from the fund, as the governing body may determine.
66.53 History
History: 1993 a. 246.
66.54
66.54
Special improvement bonds; certificates. 66.54(1)(1)
Definitions. Wherever used or referred to in this section, unless a different meaning clearly appears from the context:
66.54(1)(a)
(a) "Contractor" means the person, firm or corporation performing the work or furnishing the materials, or both, for a public improvement.
66.54(1)(am)
(am) "Debt service fund" means the fund, however derived, set aside for the payment of principal and interest on contractor's certificates or bonds issued under this section.
66.54(1)(b)
(b) "Governing body" means the body or board vested by statute with the power to levy special assessments for public improvements.
66.54(1)(c)
(c) "Municipality" means county, city, village, town, farm drainage board, sanitary districts, utility districts, public inland lake protection and rehabilitation districts, and all other public boards, commissions or districts, except 1st class cities, authorized by law to levy special assessments for public improvements against the property benefited by the special improvements.
66.54(1)(d)
(d) "Public improvement" means the result of the performance of work or the furnishing of materials or both, for which special assessments are authorized to be levied against the property benefited thereby.
66.54(2)
(2) Methods of payment for public improvements. In addition to the other methods prescribed by law, payment of the cost of any public improvement authorized by the governing body of any municipality on or after July 1, 1943, may be made by any one of the following methods or a combination thereof:
66.54(2)(a)
(a) Payment by the municipality out of its general funds.
66.54(2)(b)
(b) Payment out of the proceeds of the sale of municipal obligations under
s. 66.066 and
ch. 67, including revenue obligations under
s. 66.066.
66.54(2)(c)
(c) Contractor's certificates, constituting a lien against a specific parcel of real estate.
66.54(2)(d)
(d) General obligation-local improvement bonds, or the proceeds thereof.
66.54(2)(e)
(e) Special assessment B bonds, or the proceeds thereof.
66.54(3)
(3) Preliminary payment on cost of public improvements. Whenever it is determined that the cost of any public improvement about to be made is to be paid, wholly or in part, by special assessments against the property to be benefited by the improvement, the resolution authorizing such public improvement shall provide and require that the whole, or any stated proportion, or no part of the estimated aggregate cost of such public improvement, which is to be levied as special assessments, shall be paid into the municipal treasury in cash. No such public improvement shall be commenced nor any contract let therefor unless and until such payment, if any, required by said resolution, is paid into the treasury of the municipality by the owner or persons having an interest in the property to be benefited, which payment shall be credited on the amount of the special assessments levied or to be levied against benefited property designated by the payer. In the event that a preliminary payment is required by said resolution, the refusal of one or more owners or persons having an interest in the property to be benefited to pay such preliminary payments shall not prevent the making of such improvement, if the entire specified sum is obtained from the remaining owners or interested parties.
66.54(4)
(4) Discount on contract price. Every bid hereafter received for any public improvement which is not to be paid wholly in cash shall contain a provision that all payments made in cash by the municipality as provided by contract or made on special assessments as hereinafter provided shall be subject to a specified rate of discount. The municipal treasurer shall issue a receipt for every such payment made on any special assessment, stating the date and amount of the cash payment, the discount and the total credit including such discount, on a specified special assessment or assessments. The treasurer shall on the same day deliver a duplicate of such receipt to the clerk, who shall credit the specified assessments accordingly. All moneys so received shall be paid to the contractor as provided by the contract.
66.54(5)
(5) Payment by municipality. Whenever any such public improvement has been paid for by the municipality, contractor's certificates as provided for in
sub. (6), or general obligation-local improvement bonds as provided for in
sub. (9), or special assessment B bonds as provided for in
sub. (10) may be issued to the municipality as the owner thereof. All of the provisions of
subs. (6),
(9) and
(10) applicable to the contractor or to the owner of such contractor's certificates or to such general obligation-local improvement bonds or to such special assessment B bonds shall be deemed to include the municipality which has paid for such improvement and to which such contractor's certificates, general obligation-local improvement bonds or special assessment B bonds have been issued, except as in this section otherwise provided.
66.54(6)
(6) Payment by contractor's certificate. 66.54(6)(a)(a) Whenever any public improvement has been made and has been accepted by the governing body of the municipality, it may cause to be issued to the contractor for such public improvement, a contractor's certificate as to each parcel of land against which special assessments have been levied for the unpaid balance of the amount chargeable thereto, describing each parcel. Such certificate shall be substantially in the following form:
$.... No. ....
(name of municipality)
Contractor's certificate
For construction of ....
(name of municipality)
Issued pursuant to
We, the undersigned officers of the (name of municipality), hereby certify that (name and address of contractor) has performed the work of constructing .... in .... benefiting the following premises, to wit: (insert legal description) in the (name of municipality) .... County, Wisconsin, pursuant to a contract entered into by said (name of municipality) with the said (name of contractor), dated ...., and that .... entitled to the sum of .... dollars, being the unpaid balance due for said work chargeable to the property hereinabove described.
Now, therefore, If the said sum shall not be paid to the treasurer of (name of municipality) before the first day of December, next, the same shall be extended upon the tax roll of the (name of municipality) against the property above described as listed therein, and collected for, as provided by law.
This certificate is transferable by indorsement but such assignment or transfer shall be invalid unless the same shall be recorded in the office of the clerk of the (name of municipality) and the fact of such recording is indorsed on this certificate. The holder of this certificate shall have no claim upon the (Name of municipality) in any event, except from the proceeds of the special assessments levied for said work against the above described land.
This certificate shall bear interest from its date to January 1 next succeeding.
Given under our hands at (name of municipality), this .... day of ...., 19 ....
.... ....
(Mayor, President, Chairperson)
Countersigned:
.... ....
Clerk, (name of municipality)
Assignment record
Assigned by .... .... (Original Contractor) to .... .... (Name of Assignee) of .... (Address of Assignee) .... .... (Date and signature of clerk)
66.54(6)(b)
(b) Such certificate shall in no event be a municipal liability and shall so state in boldface type printed on the face thereof. Upon issuance of said certificate, the clerk of the municipality shall at once deliver to the municipal treasurer a schedule of each such certificate showing the date, amount, number, date of maturity, person to whom issued and parcel of land against which the assessment is made. The treasurer shall thereupon notify, by mail, the owner of said parcel as the same appears on the last assessment roll, that payment is due on said certificate at the office of said treasurer, and if such owner shall pay such amount or part thereof so due, said clerk shall cause the same to be paid to the registered holder of said certificate, and shall indorse such payment on the face of said certificate and on the clerk's record thereof. The clerk shall keep a record of the names of the persons, firms or corporations to whom such contractor's certificates shall be issued and of the assignees thereof when the fact of assignment is made known to such clerk. Assignments of such contractor's certificates shall be invalid unless recorded in the office of the clerk of the municipality and the fact of such recording be indorsed on said certificate. Upon final payment of the certificate, the same shall be delivered to the treasurer of the municipality and by the treasurer delivered to such clerk. On the first of each month, to and including December 1, the treasurer shall certify to the clerk a detailed statement of all payments made on such certificates.
66.54(6)(c)
(c) After the expiration of 90 days from the date of such certificate or any general obligation-local improvement bond or special assessment B bond hereinafter provided for, the same shall be conclusive evidence of the legality of all proceedings up to and including the issue thereof and prima facie evidence of the proper construction of the improvement.
66.54(6)(d)
(d) If said certificates are not paid before December 1 in the year in which they are issued, the comptroller or clerk of the municipality shall thereupon include in the statement of special assessments to be placed in the next tax roll an amount sufficient to pay such certificates, with interest thereon from the date of such certificates to January 1 next succeeding, and thereafter the same proceedings shall be had as in the case of general property taxes, except as in this section otherwise provided. Such delinquent taxes shall be returned to the county treasurer in trust for collection and not for credit. All moneys collected by the municipal treasurer or by the county treasurer and remitted to the municipal treasurer on account of such special assessments shall be delivered to the owner of the contractor's certificate on demand.
66.54(7)
(7) Annual instalments of special assessments. 66.54(7)(a)(a) The governing body of any municipality may provide that special assessments levied to defray the cost of any public improvement or project constituting part of a general public improvement, except sprinkling or oiling streets, may be paid in annual instalments.
66.54(7)(b)
(b) The first instalment shall include a proportionate part of the principal of the special assessment, determined by the number of instalments, together with interest on the whole assessment from such date, not prior to the date of the notice hereinafter provided for, and to such date, not later than December 31, in the year in which same is to be collected as shall be determined by the governing body, and each subsequent instalment shall include a like proportion of the principal and one year's interest upon the unpaid portion of such assessment.
66.54(7)(c)
(c) The first instalment shall be entered in the first tax roll prepared after said instalments shall have been determined as a special tax on the property upon which the special assessment was levied, and thereafter this tax shall be treated in all respects as any other municipal tax, except as in this section otherwise provided. One of the subsequent instalments shall be entered in a like manner and with like effect in each of the annual tax rolls thereafter until all are levied.
66.54(7)(d)
(d) If any instalment so entered in the tax roll shall not be paid to the municipal treasurer with the other taxes it shall be returned to the county as delinquent and accepted and collected by the county in the same manner as delinquent general taxes on real estate, except as in this section otherwise provided.
66.54(7)(e)
(e) Whenever the governing body determines to permit any special assessments for any local improvements to be paid in instalments it shall publish a class 1 notice, under
ch. 985. Such notice shall be substantially in the following form:
INSTALMENT ASSESSMENT NOTICE
Notice is hereby given that a contract has been (or is about to be) let for (describe the improvement) and that the amount of the special assessment therefor has been determined as to each parcel of real estate affected thereby and a statement of the same is on file with the.... clerk; it is proposed to collect the same in.... instalments, as provided for by section 66.54 of the Wisconsin statutes, with interest thereon at.... per cent per year; that all assessments will be collected in instalments as above provided except such assessments on property where the owner of the same shall file with the.... clerk within 30 days from date of this notice a written notice that the owner elects to pay the special assessment on the owner's property, describing the same, to the.... treasurer on or before the next succeeding November 1, unless the election is revoked. If, after making such election, said property owner fails to make the payment to the.... treasurer, the.... clerk shall place the entire assessment on the next succeeding tax roll.
Dated....
.... [Clerk of (name of municipality)]
66.54(7)(f)
(f) After the time for making an initial election expires, any assessment may be paid in full before due, only upon the payment of such portion of the interest to become due thereon as the governing body shall determine.
66.54(7)(fm)1.1. Between the time that a property owner elects to pay the special assessment in full under
par. (e) and 30 days before the time that payment is due, the property owner may revoke his or her initial election and, subject to
subds. 2. and
3., shall pay the special assessment in instalments if the governing body that levied the special assessment adopts a resolution consenting to the revocation.
66.54(7)(fm)2.
2. If the first instalment has been paid by property owners under
par. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall include all of the following amounts:
66.54(7)(fm)2.a.
a. An amount equal to what the first instalment would have been under
par. (b) if the property owner's initial election had been to pay the special assessment in instalments.
66.54(7)(fm)2.b.
b. Interest on that amount at the rate used by the municipality for instalment payments under
par. (b), covering the period between the date that the initial election was made under
par. (e) and the date on which the instalment is paid.
