Retroactivity of 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
Sales and use tax
The State may not constitutionally impose the general sales tax, section 77.52, Stats., on reservation sales of cigarettes and bingo admissions by Indian retailers to non-members of the governing tribe. The State may impose the use tax, section 77.53, Stats., on such cigarette sales and, arguably, on sales of bingo admissions. Section 77.53 requires Indian retailers to precollect the use tax. Whether the chapter 77 use tax may be imposed on reservation sales of other types of services to non-Indians depends on the facts of the particular case. Impediments to effective enforcement when the retailer is an Indian tribe or tribal corporation discussed. 74-134
Sales tax
Admission fees collected by Circus World Museum in Baraboo are subject to sales tax under sec. 77.52(2)(a)2., Stats. 67-200
Schools and school districts
Pursuant to section 120.12(3), Stats., the school board of a common or union high school district has the ultimate authority to determine the tax levy for the operation and maintenance of the schools in the district. 79-46
When school taxes are collected on property in school district A but are erroneously paid to school district B, school district A is entitled, under sec. 74.78, Stats., to recover the amount so paid, with interest at six percent. Action on a claim under sec. 74.78, Stats., is subject to the six-year statute of limitations. To the extent that 14 OAG 443 (1925), 20 OAG 1177 (1931), and 24 OAG 170 (1935) are inconsistent with this opinion, they are repudiated. 68-389
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 districts may obtain adjustments in state aid payments whether their equalized valuation is changed either as a result of a reassessment of or a finding of exemption of manufacturing property. A final order or decision of the Tax Appeals Commission or a final order or judgment of a court can be a final redetermination under the Act. A decision of the Board of Assessors is not sufficient to support a request for adjustment in state aid. 73-119
Shared revenue distribution
The base amount for determining 1983 shared revenue distribution is $675,000,000. (Unpub.). 22-1982
Solid waste management
Section 59.07(135)(L), Stats., authorizes counties that are responsible units of government under section 159.09(1)(b) to levy taxes for capital and operating expenses incurred in connection with the operation of the county's recycling program only upon those local units of government which have not become responsible units of government pursuant to section 159.09(1)(c). Section 59.07(135)(L) now authorizes counties to levy taxes for both capital and operating expenses incurred in connection with any other form of solid waste management function only upon local units of government which participate with the county in that form of solid waste management activity. Where both recycling and other kinds of solid waste management functions are performed in a single county facility, the county must use accounting principles to apportion the costs of those activities before levying taxes upon local units of government within the
Special assessments
Section 74.80(2), Stats., permits counties and cities to impose by ordinance a flat six percent or less penalty on overdue real estate taxes and special assessments, regardless of when they became or become overdue. 71-189
Subpoena
The Real Estate Examining Board and its members have the power to issue subpoenas. However, the records of the Department of Revenue are not subject to subpoena but are available to the Board under sec. 71.11(44), Stats. (Unpub.). 57-1977
Suit tax
Sections 812.04(1) and 814.21(1)(a), Stats., concerning suit tax in small claims garnishment actions, construed as conflicting. Because tax cannot be imposed without clear statutory authority, lower suit tax in sec. 812.04(1), Stats., should be collected. 68-7
Tax exempt status
Standards for determining whether a nonprofit corporation qualifies for tax exempt status as a retirement home under sec. 70.11(4) discussed. 66-232
Tax exempt property
Municipal service fees on tax-exempt property may violate the uniformity and equal protection clauses of the Wisconsin Constitution. 79-64
Tax Increment Law
The Tax Increment Law appears constitutional on its face and the Department of Revenue should carry out its duties and responsibilities under the Law as directed by the Legislature. 65-194
Uniformity Clause
Discussion of the Tax Uniformity Clause (Wis. Const. art. VIII, sec. 1) relating to the amendment of April 2, 1974, for the taxation of agricultural land and undeveloped land. Proposed legislation which places a ceiling on the assessment of agricultural land would be unconstitutional. 68-179
Section 70.11(24), Stats., is unconstitutional as violative of the Uniformity Clause in Wis. Const. art. VIII, sec. 1. 66-326
University
Forest land transferred to the University for purpose of forestry and timber studies and related research is exempt from property taxation under sec. 70.11(1), Stats., and is not subject to tax as "agricultural land" under sec. 70.116, Stats. The University lacks authority to enter its lands under subch. I, ch. 77, Stats., the Forest Crop Law, or continue the previous entry of lands it acquires. 66-78
Land owned by the University of Wisconsin-Eau Claire Foundation, Inc., is not owned by the State and is not exempt from taxation under sec. 70.11 (1), Stats. (Unpub.). 40-1979
Vocational, Technical and Adult Education District
Vocational, Technical and Adult Education District owning residential property is subject to tax levied for school purposes under sec. 70.114(1), Stats. 63-187
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
TEACHERS
See also RESIDENCE, DOMICILE AND LEGAL SETTLEMENT; RETIREMENT SYSTEMS
Compatibility
Compatibility of the office of alderperson with positions of city employe, teacher in city school district and firefighter discussed in general terms. 67-177
Employe Trust Funds, Department of
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
Income continuation benefit
A University of Wisconsin teacher must, under sec. 40.146(8)(b), Stats., exhaust all accumulated sick leave prior to payment of an income continuation benefit. A University teacher must exhaust all available sick leave credit before being eligible for a State Teachers Retirement System disability annuity. (Unpub.). 38-1978
Layoffs
Layoff and reinstatement provisions in sec. 118.23, Stats., are to be applied separately to classroom teachers and principals. 70-6
Public records
Matters and documents in the possession or control of school district officials containing information concerning the salaries, including fringe benefits, paid to individual teachers are matters of public record. 63-143
Residence within county
County Board has power to adopt ordinance requiring all county employes, including those employed by the Handicapped Childrens Education Board (HCEB) pursuant to section 115.86(5), Stats., to maintain residence within the county. However, HCEB rather than County Board has power to appoint such personnel and to remove them. Exercise of such power may be limited by civil service ordinance or labor contract. 73-1
Retirement
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
Constitutionality of 1989 Assembly Bill 565, providing military service credit for State Teachers Retirement System and Milwaukee Teachers Retirement System teachers who retired in 1981, discussed. 79-125
Discussion of authority of Employe Trust Funds to change the form of payment to members of retirement benefits resulting from additional deposits in the Wisconsin Retirement Fund, State Teachers Retirement System and Milwaukee Teachers Retirement Fund. (Unpub.). 80-1977
School boards have authority to contract with teachers to provide for an increment or sum in addition to the regular salary in return for the teacher choosing an early retirement option. 63-16
Teachers' required deposits paid to retirement funds by the employer on behalf of the teachers are not to be used to determine the "final average compensation" under secs. 42.20(26)(a) or 42.70(2)(t), Stats. 62-221
Retirement Board powers discussed
Authority of the Employe Trust Funds Board, the Teachers Retirement Board and the Wisconsin Retirement Board in contested cases discussed. 79-139
Salaries
Matters and documents in the possession or control of school district officials containing information concerning the salaries, including fringe benefits, paid to individual teachers are matters of public record. 63-143
