Milwaukee School Board
Authority of a state or governmental subdivision to provide a retirement plan in lieu of or supplemental to existing statutory plans discussed. The Milwaukee School Board is authorized by sec. 111.70, Stats., to contract for a retirement system supplementary to the existing statutory system. 67-153
Mobile homes
In a town in which a county-wide zoning ordinance is effective, a town ordinance which purports to regulate the location of the individual mobile homes is a zoning ordinance which can only be enacted in compliance with the provisions of sec. 60.74(7) or (8), Stats. Once the exercise of town zoning authority under sec. 60.74(7), Stats., is approved by referendum, town zoning ordinances and amendments need only be approved by the county board. Section 60.74(7), Stats., required the appropriate town authorities to hold a public hearing on town zoning, but no further hearing by the county authorities is required. 65-288
Mutual funds
Municipalities and other local governmental entities may only invest in certain specifically authorized bonds, securities, deposits, etc., and may not invest in mutual funds, even if the assets of such funds consist solely of statutorily-allowed bonds and securities. 77-274
Nonresident property owners
1973 Senate Bill 59 contains inconsistent provisions which require redrafting, although the general intent of the Bill appears to be to provide nonresident property owners with a voice in both metropolitan sewerage district and town sanitary district bond elections. Such a limited extension of voting rights probably would not infringe the local district electors' federal or state constitutional guarantees of equal protection. Such extension of suffrage probably is required to be submitted to a vote of the electors of the State, under art. III, sec. 1, Wis. Const. 63-391
Nursing homes
A village has power to own and operate a home for the aged, finance the same under secs. 66.066, 66.067, and lease facility to a nonprofit corporation but probably could not lease facility to a profit corporation for operation. 62-226
Open meeting
Boards of review cannot rely on exemptions in Open Meeting Law, sec. 19.85(1), Stats., to close any meeting in view of explicit requirements in sec. 70.47(2m), Stats. 65-162
Common Council's practice of giving notice in December of all contemplated meetings and general subjects to be considered during the next year does not comply with notice requirements of sec. 19.84(1)(4), Stats., even where detailed agenda is available for inspection in City Clerk's office four hours before meeting. Governmental body cannot commence an open session, convene in closed session, and reconvene into open session within twelve hours unless notice of such subsequent open session was given in the same manner as the public notice of the first open session. (Unpub.). 111-1979
Sections 895.35 and 895.46, Stats., apply to actions for open meetings law violations to the same extent they apply to other actions against public officers and employes, except that public officials cannot be reimbursed for forfeitures they are ordered to pay for violating the open meetings law. 77-177
Volunteer fire department organized as a nonprofit corporation pursuant to sec. 213.05, Stats., is not a governmental or quasi-governmental corporation and is not subject to provisions of the Open Meeting Law, secs. 19.81-19.98, Stats. 66-113
Ordinances
Codification and publication of municipal ordinances discussed. 70-124
The ordinance adopted by the Village of West Milwaukee which authorizes the placement of an immobilization device on an automobile of an individual who has ten or more outstanding or otherwise unsettled traffic violations does not constitute a valid exercise of a municipality's authority under Wisconsin law. 77-73
Overpayment of shared taxes
Department of Revenue should adjust the correction of an overpayment of shared taxes to municipalities and counties in 1975, as certified on the July 1976 preliminary distribution, by reducing the correction to only $3,488,454.46 and thereby provide for minimum 1975 distribution to municipalities and counties of $278,000,000. (Unpub.). 76-1976
Penalty assessment
When a municipal court adjudges a child to have violated a municipal ordinance, that court must impose court costs and should add the ten percent penalty assessment provided in sec. 165.87(2), Stats., to any forfeiture imposed for such violation. 69-26
Referenda
City may avoid the referendum procedures normally attendant to the issuance of general obligation bonds, by using alternative methods of financing which do not require referenda such as borrowing on promissory notes under sec. 67.12(12), Stats. 69-158
Retirement funds
The Department of Employe Trust Funds is not authorized to administer supplemental retirement funds established by collective bargaining under sec. 111.70, Stats. (Unpub.). 59-1979
Retirement systems
Authority of a state or governmental subdivision to provide a retirement plan in lieu of or supplemental to existing statutory plans discussed. The Milwaukee School Board is authorized by sec. 111.70, Stats., to contract for a retirement system supplementary to the existing statutory system. 67-153
Road construction costs
Counties may charge a one percent of project cost administrative fee for work done on municipal roads pursuant to sec. 83.035, Stats. 63-321
Sanitary district
Where town sanitary district consists of territory wholly within one town and town board has not designated its members as commissioners but has appointed commissioners, town board is not required to call special election to elect commissioners if petition signed by at least twenty percent of the qualified electors of the district is filed. 69-245
School districts
School districts may not invoke the damage and interest provisions of section 74.22, Stats., to penalize a township for failing to settle tax payments within the time required by law. 74-84
School lunchrooms
A city health department may inspect and license public school lunchrooms pursuant to a specific ordinance even though sec. 160.01(3), Stats., precludes public school lunchrooms from regulation as restaurants by the Department of Health and Social Services and its designated agents. The authority in the Department of Public Instruction, under sec. 115.33, Stats., to ensure a sanitary facility is not precluded by sec. 160.01(3), Stats. 65-54
Sewage, private system
Under section 66.036, Stats., additions to, and the remodeling of, structures require an on-site inspection of the existing private sewage system before a building permit may be issued. 75-38
Service fees on tax exempt property
Municipal service fees on tax-exempt property may violate the uniformity and equal protection clauses of the Wisconsin Constitution. 79-64
Sewerage district
1973 Senate Bill 59 contains inconsistent provisions which require redrafting, although the general intent of the Bill appears to be to provide nonresident property owners with a voice in both metropolitan sewerage district and town sanitary district bond elections. Such a limited extension of voting rights probably would not infringe the local district electors' federal or state constitutional guarantees of equal protection. Such extension of suffrage probably is required to be submitted to a vote of the electors of the State, under art. III, sec. 1, Wis. Const. 63-391
Solid waste facilities
Proposed municipal solid waste facilities which replace existing municipal solid waste facilities are not exempt from the needs determination under section 144.44(2)(nm), Stats. 77-81
Subdivision control ordinances
Discussion of the application of municipal and county subdivision control ordinances within the municipality's extraterritorial plat approval jurisdiction. 66-103
Subdivision surveys
Certified survey maps under sec. 236.34, Stats., cannot be used as a substitute for subdivision surveys as defined by sec. 236.02(8), Stats. Penalties under sec. 236.31, Stats., applicable to improper use of certified surveys. 67-294
Surplus funds
A local unit of government may not create and accumulate unappropriated surplus funds. However, a local unit of government may maintain reasonable amounts necessary in the exercise of sound business principles to meet the immediate cash flow needs of the municipality during the current budgetary period or to accumulate needed capital in non-lapsing funds to finance specifically identified future capital expenditures. 76-77
Tax payments to school districts
School districts may not invoke the damage and interest provisions of section 74.22, Stats., to penalize a township for failing to settle tax payments within the time required by law. 74-84
Tax penalty ordinance
Section 74.80(2), Stats., does not permit a county or municipality to enact an ordinance which would make the one-half of one percent per month penalty apply on a retroactive basis to the date the tax first became delinquent. 73-72
Tax refunds
Municipalities may use the add-on method of recovery of refunded taxes from Vocational, Technical and Adult Education districts pursuant to section 74.73(2), Stats., regardless of whether the refunds are for unlawful taxes under section 74.73(1r) or excessive assessments under section 74.73(4). 76-268
Taxation
A statute which would allow any city, village or town to elect to apply so-called "land value taxation," i.e., the taxation of land as defined in sec. 70.03, Stats., exclusive of buildings or structures, to all lands within its boundaries, would be unconstitutional under the provisions of Wis. Const. art. VIII, sec. 1, which requires that general property taxation be uniform. 68-76
Local government units cannot include the value of tax-exempt manufacturing machinery and specific processing equipment and tax exempt merchants' stock-in-trade, manufacturers' materials and finished products and livestock in their property valuation totals for "non-tax" purposes, such as for municipal debt ceilings, tax levy limitations, shared tax distributions and school aid payments. 63-465
There is no constitutional prohibition against increasing either municipal tax rate limitations or increasing the municipal tax base. However, a constitutional amendment would be required to increase municipal debt limitations. 63-567
