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
- N -
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
NATURAL RESOURCES, DEPARTMENT OF
See also AGRICULTURE, STATE DEPARTMENT OF
Advisory committees
Department of Natural Resources advisory committees that have at least some members who are not officers or employes of the DNR and that are appointed by the board, the secretary, district directors, bureau directors or property managers are subject to the open meetings law. 78-67
Air contaminant source
Individual property owners incidentally affected by a Department of Natural Resources legislative decision to approve or disapprove plans for an air contaminant source pursuant to sec. 144.39, Stats., are not guaranteed a hearing before the Department by statute or by constitutional provisions of due process. Thus, proceedings under sec. 144.39, Stats., do not constitute a contested case. 64-115
Chemical treatment of waters
A municipality has no jurisdiction over chemical treatment of waters to suppress aquatic nuisances. The Department of Natural Resources is granted statewide supervision over aquatic nuisance control under sec. 144.025(2)(i), Stats. Applications for permits to chemically treat aquatic nuisances under sec. 144.025(2)(i), Stats., may be denied even though statutory and regulatory requirements have been met if such chemical treatment would be counterproductive in achieving the goals set out in sec. 144.025(1), Stats. 63-260
Compatibility
Wis. Const. art. XIII, sec. 3, does not bar a "congressional home secretary" from serving as a member of the Natural Resources Board. 64-1
Copyright of publications
The Department of Natural Resources may seek to obtain copyrights for publications entitled "Walleye Waters," "Trout Waters," "Musky Waters" and "Canoe Waters" which were written and compiled by state employes on state time provided the copyrights have not been invalidated due to the omission of the copyright notice. 76-162
Criminal law
In order to obtain a conviction for violating sec. 30.195, Stats., the state must show that the defendant changed the course of a navigable stream and that no permit to change the stream's course had been granted to the defendant. The State need not show that the changed portion of the stream was navigable, nor a specific intent to change the stream's course. 67-265
Drainage ditches
1. Chapter 30, Stats., applies to navigable ditches that were originally navigable streams. If a navigable ditch was originally nonnavigable or had no previous stream history, Department of Natural Resources' jurisdiction depends upon the facts of each situation. 2. Whether navigable artificial drainage ditches need be connected to a navigable natural lake or stream in order that the Department of Natural Resources have jurisdictional depends upon the facts of each case. 3. The provisions of sec. 31.33, Stats., apply to nonnavigable artificial waterways insofar as is necessary to protect navigable waters and owners of flooded lands. 4. A permit pursuant to sec. 30.20(2)(c), Stats., is necessary for the removal of material from navigable natural or artificial bodies of water. A distinction need not be made between drainage ditches located in active versus inactive drainage districts. 63-493
Environmental impact statements, fees
Discussion of fees to be charged by DNR for preparation of environmental impact statement. (Unpub.). 69-1978
Fees
Fees collected by the Department of Natural Resources for admissions to state parks and forests are subject to sales taxation under sec. 77.52(2)(a)2., Stats. 66-205
Fees for mining permit application evaluation
All staff work necessary to determine whether an applicant meets the requirements of the Metallic Mining Reclamation Act must be included in the cost of evaluating the permit, including any evaluation of compliance with other environmental requirements. The withdrawal of a mining permit application by the applicant prior to a final decision on the application does not relieve the applicant from the obligation to pay the cost of evaluation. 76-150
Firewood
The Department of Natural Resources has authority to assess a fee for firewood produced on state lands. Legislative committee recommendation that funding and positions be withdrawn from a proposed state wood energy program does not affect DNR authority to sell firewood. Although DNR has authority to sell firewood, there is no requirement that it do so. While DNR is not required to charge for firewood permits, it may do so. DNR does not have a fee schedule for the sale of firewood. 71-23
