Wisconsin Legislature: Compatibility

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

State aid

Section 121.17(1)(a), Stats., vests discretion in the State Superintendent to withhold state aid from a school district operating under ch. 119, Stats., if the "scope and character of the work" in such district are not maintained because of failure to comply with the 180-day requirement of sec. 121.02(1)(h), Stats. Section 121.17(3), Stats., requires the withholding of state aid from such a school district only if, in the absence of extenuating circumstances set forth in that statutory provision, it fails to employ and pay qualified teachers during the full school session established by the board of school directors. 66-155

Unclassified personnel

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

Vocational school teachers

Discussion of the power of the Superintendent of Public Instruction to license vocational school teachers to teach public school students. 68-248

TEACHERS 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

TELEPHONE

Emergency telephone systems

If all the municipalities in Milwaukee County establish their own system or combine with several other municipalities to establish a system with a central location, Milwaukee County would be required to establish a system which connects with all central locations of the emergency telephone systems established in the county. It is possible that a mandamus proceeding could be instituted against public officials to obtain compliance with the provisions of the statute. 68-165

TELEVISION