The licensing authority may collect a fee of $10 for each transfer of a license.
In addition to the license fee provided in pars. (a)
, each licensing authority shall collect from each unit occupying space or lots in a community in the licensing authority, except from recreational mobile homes as provided under par. (cm)
, from manufactured and mobile homes that constitute improvements to real property under s. 70.043 (1)
, from recreational vehicles as defined in s. 340.01 (48r)
, and from camping trailers as defined in s. 340.01 (6m)
, a monthly municipal permit fee computed as follows:
On January 1, the assessor shall determine the total fair market value of each unit in the taxation district subject to the monthly municipal permit fee.
The fair market value, determined under subd. 1. a.
, minus the tax-exempt household furnishings thus established, shall be equated to the general level of assessment for the prior year on other real and personal property in the district.
The value of each unit, determined under subd. 1. b.
, shall be multiplied by the general property gross tax rate, less any credit rate for the property tax relief credit, established on the preceding year's assessment of general property.
The total annual permit fee, computed under subd. 1. c.
, shall be divided by 12 and shall represent the monthly municipal permit fee.
The monthly municipal permit fee is applicable to units moving into the tax district any time during the year. The community operator shall furnish information to the tax district clerk and the assessor on units added to the community within 5 days after their arrival, on forms prescribed by the department of revenue. As soon as the assessor receives the notice of an addition of a unit to a community, the assessor shall determine its fair market value and notify the clerk of that determination. The clerk shall equate the fair market value established by the assessor and shall apply the appropriate tax rate, divide the annual permit fee thus determined by 12 and notify the unit owner of the monthly fee to be collected from the unit owner. Liability for payment of the fee begins on the first day of the next succeeding month and continues for the months in which the unit remains in the tax district.
A new monthly municipal permit fee and a new valuation shall be established each January and shall continue for that calendar year.
The valuation established is subject to review as are other values established under ch. 70
. If the board of review reduces a valuation on which previous monthly payments have been made the tax district shall refund past excess fee payments.
The monthly municipal permit fee shall be paid by the unit owner to the local taxing authority on or before the 10th of the month following the month for which the monthly municipal permit fee is due.
The licensee of a community is liable for the monthly municipal permit fee for any unit occupying space in the community as well as the owner and occupant of each such unit, except that the licensee is not liable until the licensing authority has failed, in an action under ch. 799
, to collect the fee from the owner and occupant of the unit. A municipality, by ordinance, may require the community operator to collect the monthly municipal permit fee from the unit owner.
The credit under s. 79.10 (9) (bm)
, as it applies to the principal dwelling on a parcel of taxable property, applies to the estimated fair market value of a unit that is the principal dwelling of the owner. The owner of the unit shall file a claim for the credit with the treasurer of the municipality in which the property is located. To obtain the credit under s. 79.10 (9) (bm)
, the owner shall attest on the claim that the unit is the owner's principal dwelling. The treasurer shall reduce the owner's monthly municipal permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all claims for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m)
No monthly municipal permit fee may be imposed on a financial institution, as defined in s. 69.30 (1) (b)
, that relates to a vacant unit that has been repossessed by the financial institution.
Recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r)
, are exempt from the monthly municipal permit fee under par. (c)
. The exemption under this paragraph also applies to steps and a platform, not exceeding 50 square feet, that lead to a recreational mobile home or recreational vehicle, but does not apply to any other addition, attachment, patio, or deck.
This section does not apply to a community that is owned and operated by any county under the provisions of s. 59.52 (16) (b)
If a unit is permitted by local ordinance to be located outside of a licensed community, the monthly municipal permit fee shall be paid by the owner of the land on which it stands, and the owner of the land shall comply with the reporting requirements of par. (c)
. The owner of the land may collect the fee from the owner of the unit and, on or before January 10 and on or before July 10, shall transmit to the taxation district all fees owed for the 6 months ending on the last day of the month preceding the month when the transmission is required.
Nothing in this subsection prohibits the regulation by local ordinance of a community.
Failure to timely pay the tax prescribed in this subsection shall be treated as a default in payment of personal property tax and is subject to all procedures and penalties applicable under chs. 70
Each local governing body may enact an ordinance providing a forfeiture of up to $25 for failure to comply with the reporting requirements of par. (c)
. Each failure to report is a separate offense.
Community operator reimbursement.
A community operator who collects a monthly municipal permit fee from a unit owner may deduct, for administrative expenses, 2 percent of the monthly fees collected.
Application for license.
Original application for a community license shall be filed with the clerk of the licensing authority. Applications shall be in writing, signed by the applicant and shall contain the following:
The location and legal description of the community.
Renewal of license.
Upon application by any licensee, after approval by the licensing authority and upon payment of the annual license fee, the clerk of the licensing authority shall issue a certificate renewing the license for another year, unless sooner revoked. The application for renewal shall be in writing, signed by the applicant on forms furnished by the licensing authority.
Transfer of license; fee.
Upon application for a transfer of license the clerk of the licensing authority, after approval of the application by the licensing authority, shall issue a transfer upon payment of the required $10 fee.
Distribution of fees.
The licensing authority may retain 10 percent of the monthly municipal permit fees collected in each month, without reduction for any amounts deducted under sub. (3m)
, to cover the cost of administration. The licensing authority shall pay to the school district in which the community is located, within 20 days after the end of each month, such proportion of the remainder of the fees collected in the preceding month as the ratio of the most recent property tax levy for school purposes bears to the total tax levy for all purposes in the licensing authority. If the community is located in more than one school district, each district shall receive a share in the proportion that its property tax levy for school purposes bears to the total school tax levy.
Municipalities; monthly municipal permit fees on recreational mobile homes and recreational vehicles.
A licensing authority may assess monthly municipal permit fees at the rates under this section on recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r)
, except recreational mobile homes and recreational vehicles that are located in campgrounds licensed under s. 97.67
, recreational mobile homes that constitute improvements to real property under s. 70.043 (1)
, and recreational mobile homes or recreational vehicles that are located on land where the principal residence of the owner of the recreational mobile home or recreational vehicle is located, regardless of whether the recreational mobile home or recreational vehicle is occupied during all or part of any calendar year.
Powers of municipalities.
The powers conferred on licensing authorities by this section are in addition to all other grants of authority and are limited only by the express language of this section.
History: 1999 a. 5
; 1999 a. 150
; Stats. 1999 s. 66.0435; 2005 a. 298
; 2007 a. 11
; 2015 a. 55
; 2017 a. 365
See also ch. ATCP 125
, Wis. adm. code.
A license issued without prior approval of park plans is void and the owner cannot complain if it is revoked. A mobile home park zoning ordinance adopted without compliance with the notice of hearing requirements of s. 60.74 (2) [now s. 60.61 (4)] is void. Edelbeck v. Town of Theresa, 57 Wis. 2d 172
, 203 N.W.2d 694
The time for appeal under sub. (2) (d) begins on the date of the action revoking the license, not on the effective date of the revocation. Reusch v. City of Baraboo, 85 Wis. 2d 294
, 270 N.W.2d 229
A town had authority outside this section to require a building permit for a mobile home located outside a mobile home park and that the mobile home be connected to a well and septic system. Town of Clearfield v. Cushman, 150 Wis. 2d 10
, 440 N.W.2d 777
A state university is not subject to local licensing in the operation of a university mobile home park. 60 Atty. Gen. 7.
A town cannot have a more restrictive ordinance regulating use and location of mobile homes outside of mobile home parks than the county. 60 Atty. Gen. 131.
A town board that has given conditional approval to plans for a mobile home park has power to alter conditions as long as it acts reasonably. Molgaard v. Town of Caledonia, 527 F. Supp. 1073
Certificates of food protection practices for restaurants. 66.0436(2)
No city, village, town, or county may enact an ordinance requiring a restaurant, a person who holds a license for a restaurant, or a person who conducts, maintains, manages, or operates a restaurant to satisfy a requirement related to the issuance or possession of a certificate of food protection practices that is not found under s. 97.33
Except as provided in par. (b)
, if a city, village, town, or county has in effect on January 1, 2015, an ordinance that the city, village, town, or county is prohibited from enacting under sub. (2)
, the ordinance does not apply and may not be enforced.
does not apply to an ordinance of a 1st class city that was in effect on March 20, 2014.
History: 2013 a. 292
; 2015 a. 55
Drug disposal programs. 66.0437(2)
A political subdivision may operate or authorize a person to operate a drug disposal program as provided under s. 165.65 (3)
History: 2013 a. 198
Limitations on locally issued identification cards. 66.0438(1)(1)
In this section, “public assistance benefits" means services, benefits, payments, or other assistance provided under a program administered by the department of health services or the department of children and families under s. 253.06
or ch. 49
Except as provided in par. (b)
, no town or county may issue, or expend any funds for the issuance of, a photo identification card for any resident of the town or county.
Notwithstanding par. (a)
, a town or county may issue, or expend funds for the issuance of, a photo identification card to any of the following individuals or for any of the following purposes:
An employee or elected official of the town or county, if the photo identification card relates to the employee's or official's job duties.
An employee of a vendor or contractor that contracts with the town or county, or an employee of a subcontractor that contracts with such a vendor or contractor, if the photo identification card relates to the employee's job duties for the town or county.
To use a transit system owned or operated by the town or county.
To use or access services or facilities owned by the town or county.
An employee of, or a student who is attending, an institution of higher education that contracts with the town or county, if the photo identification card relates to the employee's or student's job duties for the town or county.
If a town or county has issued an identification card, other than a card described in par. (b)
, that has been used before April 27, 2016, as an identification document to establish proof of residence under s. 6.34 (3) (a) 3.
, that card is not valid for such purposes on or after April 27, 2016.
If a city or village issues, or expends funds for the issuance of, a photo identification card for any resident of the city or village, the card must state clearly on its face, in 12 point type, “Not authorized for voting purposes."
A photo identification card issued by, or at the direction of, a city or village, as described under par. (a)
, may not be used for any of the following purposes:
If a city or village has issued an identification card that has been used before April 27, 2016, as an identification document to establish proof of residence under s. 6.34 (3) (a) 3.
, that card is not valid for such purposes on or after April 27, 2016.
History: 2015 a. 374
Environmental, occupational health, and safety credentials. 66.0439(1)(1)
No city, village, town, or county may enact an ordinance or adopt a resolution that restricts the use of a title or a representation described in s. 100.70 (1) (a)
If a city, village, town, or county has in effect on November 29, 2017, an ordinance that the city, village, town, or county is prohibited from enacting under sub. (1)
, the ordinance does not apply and may not be enforced.
History: 2017 a. 73
OFFICERS AND EMPLOYEES
Eligibility for office. 66.0501(1)(1)
Deputy sheriffs and municipal police.
No person may be appointed deputy sheriff of any county or police officer for any city, village or town unless that person is a citizen of the United States. This section does not apply to common carriers or to a deputy sheriff not required to take an oath of office.
Eligibility of other officers.
Except as expressly authorized by statute, no member of a town, village or county board, or city council, during the term for which the member is elected, is eligible for any office or position which during that term has been created by, or the selection to which is vested in, the board or council, but the member is eligible for any elective office. The governing body may be represented on city, village or town boards and commissions where no additional compensation, except a per diem, is paid to the representatives of the governing body and may fix the tenure of these representatives notwithstanding any other statutory provision. A representative of a governing body who is a member of a city, village or town board or commission may receive a per diem only if the remaining members of the board or commission may receive a per diem. This subsection does not apply to a member of any board or council described in this subsection who resigns from the board or council before being appointed to an office or position which was not created during the member's term in office.
Appointments on consolidation of offices.
Whenever offices are consolidated, the occupants of which are members of the same statutory committee or board and which are serving in that office because of holding another office or position, the common council or village board may designate another officer or officers or make any additional appointments as may be necessary to procure the number of committee or board members provided for by statute.
A volunteer fire fighter, emergency medical services practitioner, or emergency medical responder in a city, village, or town whose annual compensation from one or more of those positions, including fringe benefits, does not exceed $25,000 if the city, village, or town has a population of 5,000 or less, or $15,000 if the city, village, or town has a population of more than 5,000, may also hold an elective office in that city, village, or town. It is compatible with his or her office for an elected village or town officer to receive wages under s. 60.37 (4)
for work that he or she performs for the village or town.
It is compatible with his or her office for a local public official, as defined in s. 19.42 (7x)
, to serve as an election official appointed under s. 7.30 (2) (a)
and be compensated for that service, as provided under s. 7.03
“Political subdivision" means a city, village, town, or county.
“Public employee" means any individual employed by a political subdivision, other than an individual to whom s. 164.06
applies and other than an individual to whom 5 USC 1502
(a) (3) applies.
No political subdivision may prohibit a public employee from being a candidate for any elective public office, if that individual is otherwise qualified to be a candidate. No public employee may be required, as a condition of being a candidate for any elective public office, to take a leave of absence during his or her candidacy. This subsection does not affect the authority of a political subdivision to regulate the conduct of a public employee while the public employee is on duty or otherwise acting in an official capacity.
A citizenship requirement for peace officers is constitutional. 68 Atty. Gen. 61.
The offices of commissioner of a town sanitary district and supervisor of a town board are incompatible when the town board also serves as the appointing authority for the commissioners. 69 Atty. Gen. 108.