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
Turnkey construction
Turnkey construction may be used for the construction of public works projects unless another method expressly is required. Municipalities are subject to sec. 66.293(3), Stats., the prevailing wage law, on contracts for any project of public works even if done by the turnkey method. 64-100
Uniformity of town government
If proper case were brought, a court would probably hold that sec. 60.19(1), (am), and (c), Stats., violates the uniformity of town government constitutional requirement. 63-105
Waste management system
Towns, villages and cities in counties establishing a county solid waste management system under sec. 59.07(135), Stats., may be taxed for the capital costs of the county-wide system, but not for the operating costs. 67-77
Zoning
A town board, granted village powers under sec. 60.18(12), Stats., is not required to petition its county board prior to adopting a town zoning ordinance. Sec. 60.74(1)(am) and (7), Stats. However, where the county has adopted a zoning ordinance under sec. 59.97, Stats., such town zoning ordinance will not become effective and cannot be enforced unless and until the county takes positive action approving such town ordinance. 62-139
Towns exercising village powers can zone shorelands concurrently with counties, provided that the town ordinance is in conformance with or more restrictive than the county ordinance. 65-108
Towns with village powers lack statutory authority to unilaterally vacate streets in recorded subdivision plats. 78-77
MUTUAL FUNDS
See INVESTMENTS
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NAMEKEGON PORTAGE TRAIL
Trust doctrine discussed
The "Namekegon Portage Trail" is not impressed with a public trust under article IX, section l of the Wisconsin Constitution. 75-89
NAMES
Changes of
Real Estate Examining Board cannot prescribe the name to be used on an application for real estate broker's license. Under sec. 296.36, Stats., the Board should routinely accept name changes of licensed brokers, unless detriment to the public, another professional or the profession is shown. Sex and marital status of the new or renewal license applicant do not justify special procedures or requirements as to names. Use of two names discussed. 66-21
NATIONAL SCHOOL LUNCH ACT
Private schools
United States Constitution art. I, and Wisconsin Constitution art. I, sec. 18, do not prohibit the State from disbursing state matching funds under National School Lunch Act (P.L. 79-396) to private as well as public schools. Sections 115.34 and 20.255(1)(fe), Stats., must be amended to permit such disbursal to private schools. 69-109
NATIONAL SKI PATROL
Good Samaritan Law
Incidental benefits received by volunteer members of National Ski Patrol in exchange for rendering emergency care to disabled skiers may result in loss of civil liability immunity under Good Samaritan Law. 79-194
Liability when rendering assistance
Incidental benefits received by volunteer members of National Ski Patrol in exchange for rendering emergency care to disabled skiers may result in loss of civil liability immunity under Good Samaritan Law. 79-194
NATURAL RESOURCES BOARD
Worker's compensation
Worker's compensation coverage exists for members of the Natural Resources Board, who are injured while in transit to or from a board meeting, regardless of whether their transportation to such meeting is furnished by the Department of Natural Resources. (Unpub.). 49-1985
