SB27,736,2 66.0211 (5) Certification of incorporation. If a majority of the votes in an incorporation referendum are cast in favor of a village or city, the clerk of the circuit court shall certify the fact to the secretary of state and supply the secretary of state with a copy of a description of the legal boundaries of the village or city and the associated population and a copy of a plat of the village or city. Within 10 days of receipt of the description and plat, the secretary of state shall forward 2 copies to the department of transportation and one copy each to the department of administration, and the department of revenue and the department of commerce. The secretary of state shall issue a certificate of incorporation and record the certificate.

SB27, s. 1720 Section 1720. 66.0301 (1) (a) of the statutes is amended to read:

SB27,736,18 66.0301 (1) (a) Except as provided in pars. (b) and (c), in this section "municipality" means the state or any department or agency thereof, the University of Wisconsin-Madison, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.70 (2), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, local professional football stadium district created under subch. IV of ch. 229, local cultural arts district created under subch. V of ch. 229, transit authority created under s. 66.1039, long-term care district under s. 46.2895, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district, regional planning commission, housing authority created under s. 66.1201, redevelopment authority created under s. 66.1333, community development authority created under s. 66.1335, or city-county health department.

SB27, s. 1721 Section 1721. 66.0309 (3) (a) 3. of the statutes is repealed.

SB27, s. 1722 Section 1722. 66.0602 (1) (d) of the statutes is amended to read:

SB27,736,24 66.0602 (1) (d) "Valuation factor" means a percentage equal to the greater of either 3 zero percent or the percentage change in the political subdivision's January 1 equalized value due to new construction less improvements removed between the previous year and the current year.

SB27, s. 1723 Section 1723. 66.0602 (2) of the statutes is amended to read:

SB27,737,8 66.0602 (2) Levy limit. Except as provided in subs. (3), (4), and (5), no political subdivision may increase its levy in any year by a percentage that exceeds the political subdivision's valuation factor. The base amount in any year, to which the limit under this section applies, shall be the maximum allowable actual levy for the immediately preceding year. In determining its levy in any year, a city, village, or town shall subtract any tax increment that is calculated under s. 59.57 (3) (a), 60.85 (1) (L), or 66.1105 (2) (i). The base amount in any year, to which the limit under this section applies, may not include any amount to which sub. (3) (e) 8. applies.

SB27, s. 1724 Section 1724. 66.0602 (2m) of the statutes is created to read:

SB27,737,16 66.0602 (2m) Negative adjustment. If a political subdivision's levy for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the political subdivision and interest on outstanding obligations of the political subdivision, on debt originally issued before July 1, 2005, is less in the current year than it was in the previous year, the political subdivision shall reduce its levy limit in the current year by an amount equal to the amount that its levy was reduced as described in this subsection.

SB27, s. 1725 Section 1725. 66.0602 (7) of the statutes is amended to read:

SB27,737,19 66.0602 (7) Sunset. This section does not apply to a political subdivision's levy that is imposed after December 2010 2012.

SB27, s. 1726 Section 1726. 66.0703 (6) of the statutes is amended to read:

SB27,738,15 66.0703 (6) A copy of the report when completed shall be filed with the municipal clerk for public inspection. If property of the state or the University of Wisconsin-Madison may be subject to assessment under s. 66.0705, the municipal clerk shall file a copy of the report with the state agency which manages the property or if the property is university property, with the University of Wisconsin-Madison. If the assessment to the property of the state or the University of Wisconsin-Madison for a project, as defined under s. 66.0705 (2), is $50,000 or more, the state agency or the University of Wisconsin-Madison shall submit a request for approval of the assessment, with its recommendation, to the building commission. The building commission shall review the assessment and shall determine within 90 days of the date on which the commission receives the report if the assessment is just and legal and if the proposed improvement is compatible with state or university plans for the facility which is the subject of the proposed improvement. If the building commission so determines, it shall approve the assessment. No project in which the property of the state or the University of Wisconsin-Madison is assessed at $50,000 or more may be commenced and no contract on the project may be let without approval of the assessment by the building commission under this subsection. The building commission shall submit a copy of its determination under this subsection to the state agency that manages the property which is the subject of the determination or if the property is university property, to the University of Wisconsin-Madison.

SB27, s. 1727 Section 1727. 66.0705 of the statutes is amended to read:

SB27,739,2 66.0705 Property of public and private entities subject to special assessments. (1) (a) The property of this state and the University of Wisconsin-Madison, except that held for highway right-of-way purposes or acquired and held for purposes under s. 85.09, and the property of every county, city, village, town, school district, sewerage district or commission, sanitary or water district or commission, or any public board or commission within this state, and of every corporation, company or individual operating any railroad, telegraph, telecommunications, electric light or power system, or doing any of the business mentioned in ch. 76, and of every other corporation or company is in all respects subject to all special assessments for local improvements.

SB27,739,13 (b) Certificates and improvement bonds for special assessments may be issued and the lien of the special assessments enforced against property described in par. (a), except property of the state and the University of Wisconsin-Madison, in the same manner and to the same extent as the property of individuals. Special assessments on property described in par. (a) may not extend to the right, easement or franchise to operate or maintain railroads, telegraph, telecommunications or electric light or power systems in streets, alleys, parks or highways. The amount represented by any certificate or improvement bond issued under this paragraph is a debt due personally from the corporation, company or individual, payable in the case of a certificate when the taxes for the year of its issue are payable, and in the case of a bond according to the terms of the bond.

SB27,739,24 (2) In this subsection, "assessment" means a special assessment on property of this state and the University of Wisconsin-Madison and "project" means any continuous improvement within overall project limits regardless of whether small exterior segments are left unimproved. If the assessment of a project is less than $50,000, or if the assessment of a project is $50,000 or more and the building commission approves the assessment under s. 66.0703 (6), the state agency which manages the property or the University of Wisconsin-Madison, if the university manages the property, shall pay the assessment from the revenue source which supports the general operating costs of the agency or program against which the assessment is made or, in the case of the University of Wisconsin-Madison, from any available revenue source.

SB27, s. 1728 Section 1728. 66.0925 (14) of the statutes is amended to read:

SB27,740,4 66.0925 (14) Construction. Nothing in this section shall be construed as relieving, modifying, or interfering with the responsibilities for operating jails which are vested in sheriffs under s. 59.27 (1) and chiefs of police or chiefs of combined protective services departments under s. 62.09 (13) (b).

SB27, s. 1729 Section 1729. 66.1039 (4) (s) 1. of the statutes is amended to read:

SB27,740,13 66.1039 (4) (s) 1. Impose Subject to subd. 5., impose, by the adoption of a resolution by the board of directors, the taxes under subch. V of ch. 77 in the authority's jurisdictional area. If an authority adopts a resolution to impose the taxes, it shall deliver a certified copy of the resolution to the department of revenue at least 120 days before its effective date. The authority may, by adoption of a resolution by the board of directors, repeal the imposition of taxes under subch. V of ch. 77 and shall deliver a certified copy of the repeal resolution to the department of revenue at least 120 days before its effective date.

SB27, s. 1730 Section 1730. 66.1039 (4) (s) 5. of the statutes is created to read:

SB27,741,3 66.1039 (4) (s) 5. The authority may not impose the taxes specified in subd. 1., and the department of revenue may not collect such taxes, unless after the adoption of the board of directors' resolution to impose these taxes a referendum is held in the authority's jurisdictional area on the question of whether the authority may impose these taxes and the referendum is decided in the affirmative. The authority's board of directors, in conjunction with the appropriate officials of the counties or municipalities in which the referendum will be held, shall be responsible for calling the referendum. If, on the effective date of this subdivision .... [LRB inserts date], the authority has already imposed the taxes specified in subd. 1., these taxes shall be suspended on the first day of the 13th month beginning after the effective date of this subdivision .... [LRB inserts date], and shall remain suspended until the referendum requirement in this subdivision is thereafter satisfied. If a referendum is held under this subdivision, the authority shall promptly provide the department of revenue with the results of the referendum.

SB27, s. 1731 Section 1731. 66.1103 (4m) (a) 1. of the statutes is amended to read:

SB27,741,9 66.1103 (4m) (a) 1. The person, at least 30 days prior to entering into the revenue agreement, has given a notice of intent to enter into the agreement, on a form prescribed under s. 560.034 238.11 (1), to the department of commerce Wisconsin Economic Development Corporation and to any collective bargaining agent in this state with whom the person has a collective bargaining agreement.

SB27, s. 1732 Section 1732. 66.1103 (4m) (a) 2. of the statutes is amended to read:

SB27,741,17 66.1103 (4m) (a) 2. The municipality or county has received an estimate issued under s. 560.034 238.11 (5) (a), and the department of commerce Wisconsin Economic Development Corporation has estimated whether the project which the municipality or county would finance under the revenue agreement is expected to eliminate, create, or maintain jobs on the project site and elsewhere in this state and the net number of jobs expected to be eliminated, created, or maintained as a result of the project.