For a joint public library of 2 or more municipalities, the “annual sum appropriated to the public library by any municipality in which the public library is located" under par. (a)
is the total sum appropriated by all of the municipalities participating in the joint library.
A county chairperson may appoint a county supervisor to serve as a member of a library board of a public library of a municipality under par. (a)
, but no more than one county supervisor so appointed may serve on the library board at the same time.
If an additional member appointed to a library board under sub. (3) (a)
loses the status upon which the appointment was based, he or she ceases to be a member of the library board effective on the following May 1.
The county board of a county expending money for public library service to its inhabitants may levy a tax to provide funds for such service and shall include any amount of tax under this subsection in the amount of taxes determined to be levied under s. 70.62 (1)
In this subsection, “library fund" means the funds raised by the city, village, town or school district by tax levy or appropriation under s. 43.52 (1)
Except as provided in sub. (2m)
, any city, town, village or school district in a county levying a tax for public library service under sub. (1)
shall, upon written application to the county board of the county, be exempted from the tax levy, if the city, town, village or school district making the application levies a tax for public library service and appropriates and expends for a library fund during the year for which the county tax levy is made a sum at least equal to an amount calculated as follows:
Divide the amount of tax levied by the county for public library service under sub. (1)
in the prior year, less the amount levied for public library capital expenditures, by the equalized valuation of property in that area of the county that was subject to the county property tax levy for public library services in the prior year.
Multiply the amount determined under subd. 1.
by the equalized valuation of property in the city, village, town or school district for the current year.
Notwithstanding sub. (2m)
, any city, village, town, or school district in a county levying a tax for public library service under sub. (1)
is exempt from the tax levy if all of the following apply:
The city, village, town, or school district is included in a joint library under s. 43.53
The city, village, town, or school district levies a tax for public library service, less the amount levied for public library capital expenditures, and appropriates and spends for a library fund during the year for which the county tax levy is made an amount that is not less than the average of the previous 3 years.
No city, village, town or school district is exempt from the tax levy under sub. (2)
for any year if, by September 1 of the year preceding the year for which the tax is levied, the county board determines that the public library of the city, village, town or school district that is a member of the public library system has not complied with standards approved under s. 43.11 (3) (d)
Each city, town, village or school district participating in a joint library under s. 43.53
shall be treated individually in determining its eligibility for tax exemption under sub. (2)
A municipality having a traveling library service within its municipal limits could raise a library fund for that service and be exempted from the county tax by meeting the requirement of s. 43.25 (4), 1969 stats. [now sub. (2)]. 60 Atty. Gen. 389.
A town, city, or village that does not maintain a public library, but makes contributions to a nearby public library, cannot be exempted from the county library tax levy under sub. (2). 65 Atty. Gen. 182.
A municipality, otherwise qualified, is entitled to an exemption under sub. (2) when the county has not acted to levy a tax specifically designated as a county library tax but does finance money expended for public library services to its inhabitants by a general tax levy. 72 Atty. Gen. 190
Common school fund. 43.70(1)(1)
No later than October 15 of each year, each school district administrator shall certify to the state superintendent, on forms provided by the state superintendent, a report of the number of persons residing in the school district on the preceding June 30, as reported under s. 120.18 (1) (a)
Annually by January 10, the state superintendent shall apportion the amount that is estimated to be appropriated under s. 20.255 (2) (s)
in the current school year to the school districts in proportion to the number of persons resident therein, as shown by the report certified under sub. (1)
Immediately upon making such apportionment, the state superintendent shall certify to the department of administration the estimated amount that each school district is entitled to receive under this section and shall notify each school district administrator of the estimated amount so certified for his or her school district. The department of administration shall distribute each school district's aid entitlement in one payment on or before May 1. The amount paid to each school district shall be based upon the amount in the appropriation account under s. 20.255 (2) (s)
on April 15. Moneys distributed under this section may be expended only for the purchase of instructional materials from the state historical society for use in teaching Wisconsin history and for the purchase of library books and other instructional materials for school libraries, but not for public library facilities operated by school districts under s. 43.52
, in accordance with rules promulgated by the state superintendent. In addition, a school district may use the moneys received under this section to purchase school library computers and related software if the school board consults with the person who supervises the school district's libraries and the computers and software are housed in the school library. Appropriate records of all purchases under this section shall be kept and necessary reports thereon shall be made to the state superintendent.
Library exchanges. 43.72(1)(1)
School library books and other instructional material belonging to one school district may be loaned to another school district for use in any school library of that school district.
Any public library board and school board may make such exchanges and loans of books and other instructional material as are agreed upon for the purpose of increasing the efficiency of both libraries and ensuring the best service to the schools and all citizens.
Any school district that borrows materials through a public library system shall reciprocate by sharing with other participating libraries materials that are not in immediate or constant demand by the school library's primary clientele, as determined by the school district.
History: 1971 c. 152
; Stats. 1971 s. 43.72; 1985 a. 177