43.58(6)(a)(a) Within 60 days after the conclusion of the fiscal year of the municipality or county in which the public library is located, the library board, including a library board under s.
43.57 (4) (bm), shall make a report to the division and to its governing body or, for a library board under s.
43.57 (4) (bm), the county board of the county in which the library is located. The report shall state the condition of the library board's trust and the various sums of money received for the use of the public library during the year, specifying separately the amounts received from appropriations, from the income of trust funds, from rentals and other revenues of the public library and from other sources. The report shall state the condition of all funds in the library board's control and shall state in detail the disbursements on account of the public library during that fiscal year.
43.58(6)(b)
(b) The report to the division shall include data concerning library materials, facilities, personnel, operations and such other information as the division requests.
43.58(6)(c)
(c) The report to the division shall contain a statement by the library board indicating whether the public library system in which the library participated during the year of the report did or did not provide effective leadership and adequately meet the needs of the library and an explanation of why the library board believes so. The division shall design the form of the statement so that it may be removed from the report and forwarded to the division before it is sent to the public library system.
43.58(7)
(7) The library board may receive, manage and dispose of gifts and donations as follows:
43.58(7)(a)
(a) All persons wishing to make donations of property for the benefit of a public library may vest the title thereto in the library board, to be held and controlled by the board, when accepted, according to the terms of the deed of gift, devise or bequest. As to such property the board shall be deemed special trustees.
43.58(7)(b)1.1. In this paragraph, “
community foundation" means a charitable organization, described in section
501 (c) (3) of the Internal Revenue Code and exempt from federal income tax under section
501 (a) of the Internal Revenue Code, dedicated to encouraging and assisting charitable activities and enterprises in a designated community in this state and having expertise in finance, fund development, and grantmaking.
43.58(7)(b)2.
2. If a gift, bequest, or endowment is made to any public library, the library board may pay or transfer the gift, bequest, or endowment, or its proceeds, to the treasurer of the municipality or county in which the public library is situated; may entrust the gift, bequest, or endowment to a public depository under ch.
34; may pay or transfer the gift, bequest, or endowment to the library board's financial secretary; or may, subject to subd.
3., pay or transfer the gift, bequest, or endowment to a charitable organization, described in section
501 (c) (3) of the Internal Revenue Code and exempt from federal income tax under section
501 (a) of the Internal Revenue Code, the purpose of which is providing financial or material support to the public library or to a community foundation. A payment or transfer of a gift, bequest, or endowment by a library board to a charitable organization described in this paragraph made prior to March 19, 2008, is not invalid as lacking statutory authority to make the payment or transfer. If the library board pays or transfers the gift, bequest, or endowment to the financial secretary, the financial secretary may invest the gift, bequest, or endowment as permitted under s.
66.0603 (1m) or
112.11 (3); or may delegate investment authority for the gift, bequest, or endowment as permitted under s.
66.0603 (2) or
112.11 (5). The financial secretary shall hold office only during membership on the library board and shall be elected annually at the same time and in the same manner as the other officers of the library board.
43.58(7)(b)3.
3. A library board may pay or transfer a gift, bequest, or endowment to a charitable organization described in subd.
2. or to a community foundation only if the library board and the charitable organization or the community foundation agree, in writing and at the time of the payment or transfer of the gift, bequest, or endowment, to each of the following:
43.58(7)(b)3.a.
a. The charitable organization or the community foundation agrees to make disbursements from and of the gift, bequest, or endowment to the library board upon the written request of the library board.
43.58(7)(b)3.b.
b. Subject to subd.
3. bm., the library board retains control over the manner in which any disbursement made under subd.
3. a. is used.
43.58(7)(b)3.bm.
bm. The library board's use of any disbursement made under subd.
3. a. shall be consistent with the intent of the donor of the gift, bequest, or endowment and with the agreement between the library board and the charitable organization or community foundation.
43.58(7)(b)3.c.
c. The library board exercises its rights over the use of each disbursement made under subd.
3. a. in accordance with the law applicable to trust investments and the provisions of this chapter.
43.58(7)(c)
(c) If any such treasurer or financial secretary holds any property belonging to the public library, the library board shall require a bond from the treasurer or financial secretary to the library board in such sum, not less than the amount of such property so held by him or her, and with such sureties as the library board requires. The bond shall be conditioned in substantially the same form as the ordinary bond required from the treasurer of the municipality or county, with the necessary changes.
43.58(7)(d)
(d) The treasurer or financial secretary shall make an annual report to the library board showing in detail the amount, investment, income and disbursements from the trust funds in his or her charge. Such report shall also be appended to the annual report of the library board under s.
43.58 (6).
43.58(7)(e)
(e) In the case of a gift for a library building, the library board of the municipality shall have the exclusive right to select and contract for the purchase of a site.
43.58 Annotation
Municipal libraries are a matter of statewide concern. Accordingly, home rule provisions will not justify local departures from the provisions of ch. 43.
76 Atty. Gen. 203.
43.60
43.60
County appointments to municipal and joint public library boards. 43.60(3)(a)
(a) A county chairperson, with the approval of the county board, may appoint from among the residents of the county additional members to the library board of a public library of a municipality located in whole or in part in the county, for a term of 3 years from the May 1 following the appointment, and thereafter for a term of 3 years, as follows:
43.60(3)(a)1.
1. If the annual sum appropriated by the county to the public library is equal to at least one-sixth, but less than one-third, of the annual sum appropriated to the public library by any municipality in which the public library is located during the preceding fiscal year, one additional member.
43.60(3)(a)2.
2. If the annual sum appropriated by the county to the public library is equal to at least one-third, but less than one-half, of the annual sum appropriated to the public library by any municipality in which the public library is located, 2 additional members.
43.60(3)(a)3.
3. If the annual sum appropriated by the county to the public library is equal to at least one-half, but less than two-thirds, of the annual sum appropriated to the public library by any municipality in which the public library is located, 3 additional members.
43.60(3)(a)4.
4. If the annual sum appropriated by the county to the public library is equal to at least two-thirds, but less than the annual sum appropriated to the public library by any municipality in which the public library is located, 4 additional members.
43.60(3)(a)5.
5. If the annual sum appropriated by the county to the public library is equal to at least the annual sum appropriated to the public library by any municipality in which the public library is located, 5 additional members.
43.60(3)(b)
(b) For a joint public library of 2 or more municipalities, the “annual sum appropriated to the public library by any municipality in which the public library is located" under par.
(a) is the total sum appropriated by all of the municipalities participating in the joint library.
43.60(3)(c)
(c) A county chairperson may appoint a county supervisor to serve as a member of a library board of a public library of a municipality under par.
(a), but no more than one county supervisor so appointed may serve on the library board at the same time.
43.60(4)
(4) If an additional member appointed to a library board under sub.
(3) (a) loses the status upon which the appointment was based, he or she ceases to be a member of the library board effective on the following May 1.
43.64(1)(1)
The county board of a county expending money for public library service to its inhabitants may levy a tax to provide funds for such service and shall include any amount of tax under this subsection in the amount of taxes determined to be levied under s.
70.62 (1).
43.64(2)(a)(a) In this subsection, “library fund" means the funds raised by the city, village, town or school district by tax levy or appropriation under s.
43.52 (1).
43.64(2)(b)
(b) Except as provided in sub.
(2m), any city, town, village or school district in a county levying a tax for public library service under sub.
(1) shall, upon written application to the county board of the county, be exempted from the tax levy, if the city, town, village or school district making the application levies a tax for public library service and appropriates and expends for a library fund during the year for which the county tax levy is made a sum at least equal to an amount calculated as follows:
43.64(2)(b)1.
1. Divide the amount of tax levied by the county for public library service under sub.
(1) in the prior year, less the amount levied for public library capital expenditures, by the equalized valuation of property in that area of the county that was subject to the county property tax levy for public library services in the prior year.
43.64(2)(b)2.
2. Multiply the amount determined under subd.
1. by the equalized valuation of property in the city, village, town or school district for the current year.
43.64(2)(c)
(c) Notwithstanding sub.
(2m), any city, village, town, or school district in a county levying a tax for public library service under sub.
(1) is exempt from the tax levy if all of the following apply:
43.64(2)(c)1.
1. The city, village, town, or school district is included in a joint library under s.
43.53.
43.64(2)(c)2.
2. The city, village, town, or school district levies a tax for public library service, less the amount levied for public library capital expenditures, and appropriates and spends for a library fund during the year for which the county tax levy is made an amount that is not less than the average of the previous 3 years.
43.64(2m)
(2m) No city, village, town or school district is exempt from the tax levy under sub.
(2) for any year if, by September 1 of the year preceding the year for which the tax is levied, the county board determines that the public library of the city, village, town or school district that is a member of the public library system has not complied with standards approved under s.
43.11 (3) (d) and
(e).
43.64(3)
(3) Each city, town, village or school district participating in a joint library under s.
43.53 shall be treated individually in determining its eligibility for tax exemption under sub.
(2).
43.64 Annotation
A municipality having a traveling library service within its municipal limits could raise a library fund for that service and be exempted from the county tax by meeting the requirement of s. 43.25 (4), 1969 stats. [now sub. (2)]. 60 Atty. Gen. 389.
43.64 Annotation
A town, city, or village that does not maintain a public library, but makes contributions to a nearby public library, cannot be exempted from the county library tax levy under sub. (2). 65 Atty. Gen. 182.
43.64 Annotation
A municipality, otherwise qualified, is entitled to an exemption under sub. (2) when the county has not acted to levy a tax specifically designated as a county library tax but does finance money expended for public library services to its inhabitants by a general tax levy.
72 Atty. Gen. 190.
43.70
43.70
Common school fund. 43.70(1)(1)
No later than October 15 of each year, each school district administrator shall certify to the state superintendent, on forms provided by the state superintendent, a report of the number of persons residing in the school district on the preceding June 30, as reported under s.
120.18 (1) (a).
43.70(2)
(2) Annually by January 10, the state superintendent shall apportion the amount that is estimated to be appropriated under s.
20.255 (2) (s) in the current school year to the school districts in proportion to the number of persons resident therein, as shown by the report certified under sub.
(1).
43.70(3)
(3) Immediately upon making such apportionment, the state superintendent shall certify to the department of administration the estimated amount that each school district is entitled to receive under this section and shall notify each school district administrator of the estimated amount so certified for his or her school district. The department of administration shall distribute each school district's aid entitlement in one payment on or before May 1. The amount paid to each school district shall be based upon the amount in the appropriation account under s.
20.255 (2) (s) on April 15. Moneys distributed under this section may be expended only for the purchase of instructional materials from the state historical society for use in teaching Wisconsin history and for the purchase of library books and other instructional materials for school libraries, but not for public library facilities operated by school districts under s.
43.52, in accordance with rules promulgated by the state superintendent. In addition, a school district may use the moneys received under this section to purchase school library computers and related software if the school board consults with the person who supervises the school district's libraries and the computers and software are housed in the school library. Appropriate records of all purchases under this section shall be kept and necessary reports thereon shall be made to the state superintendent.
43.72
43.72
Library exchanges. 43.72(1)(1)
School library books and other instructional material belonging to one school district may be loaned to another school district for use in any school library of that school district.
43.72(2)
(2) Any public library board and school board may make such exchanges and loans of books and other instructional material as are agreed upon for the purpose of increasing the efficiency of both libraries and ensuring the best service to the schools and all citizens.
43.72(3)
(3) Any school district that borrows materials through a public library system shall reciprocate by sharing with other participating libraries materials that are not in immediate or constant demand by the school library's primary clientele, as determined by the school district.
43.72 History
History: 1971 c. 152 s.
14; Stats. 1971 s. 43.72;
1985 a. 177.
