reglab/housing_qa huggingface dataset:
WI Stat § 79.02 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.02 - Shared revenue distributions.

79.02  Shared revenue distributions. (1) Except as provided in sub. (2) (b), the department of administration, upon certification by the department of revenue, shall distribute shared revenue payments to each municipality and county on the 4th Monday in July and the 3rd Monday in November. (2) (a) In this subsection, “estimated payments" means the amounts in the statement provided to the county or municipality under s. 79.015.(b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035 and 79.04 and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July. (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.035, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).(e) For the distribution in 2004 and subsequent years, the total amount of the November payments to each county and municipality under sub. (1) shall be reduced by an amount equal to the amount of supplements paid from the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under s. 49.45 (51).History:  1983 a. 27; 1985 a. 29 ss. 1505p, 1505t, 3202 (46); 1985 a. 120; 1987 a. 27; 1989 a. 336; 1991 a. 307; 1993 a. 16; 1999 a. 150 s. 672; 2001 a. 109; 2003 a. 33, 170, 320; 2005 a. 254; 2009 a. 28; 2011 a. 32; 2021 a. 1.
WI Stat § 79.08 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.08 - Corrections.

79.08  Corrections. If the department of administration or the department of revenue determines by August 15 of the year following any distribution under this subchapter that there was an overpayment or underpayment made in any certification by the department of revenue or resulting from populations changed as a result of a final court determination or a census determination under s. 16.96 (2) (dm) or (e) or in the distribution by the department of administration, the overpayment or underpayment shall be corrected as provided in this section. No corrections to the elements of any distribution may be made after August 15 of the year following the distribution. Any overpayment shall be corrected by reducing the subsequent year's distribution under this subchapter. Any underpayment shall be corrected by increasing the subsequent year's distribution under this subchapter. Corrections shall be made in the distributions to all municipalities and counties affected by the error. Corrections shall be without interest.History:  1973 c. 158, 333; 1977 c. 29; 1979 c. 34; 1981 c. 20; 1983 a. 27; 1985 a. 29; 1987 a. 27; 1989 a. 31, 336; 1991 a. 39.
WI Stat § 79.09 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.09 - Administration.

79.09  Administration. Counties and municipalities shall submit the information required under this subchapter by the department of revenue on forms prescribed by the department. Annually, each county and municipality may contract with a certified public accountant licensed under ch. 442 to compile and submit to the department the information required.History:  1975 c. 39; 1985 a. 29.
WI Stat § 79.096 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.096 - State aid; personal property.

79.096  State aid; personal property. (1) Beginning in 2019, and in each year thereafter, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017. (2) (a) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.(b) Each taxing jurisdiction shall report to the department of revenue, in the time and manner determined by the department, any information the department considers necessary to administer this section. (3) Each taxing jurisdiction shall attribute to each tax incremental district within the taxing jurisdiction the district's proportionate share of the amount the taxing jurisdiction receives under sub. (1). The amount that would have been paid to a tax incremental district under this subsection shall be distributed to the municipality and applicable taxing jurisdictions in the year following the termination of the tax incremental district and in each year thereafter. For a tax incremental district that terminated prior to July 10, 2021, if the tax incremental district was active for the 2017 tax year and would have received a payment under this subsection if not for its termination, the department of administration shall, with the distribution in 2022, distribute to the municipality and applicable taxing jurisdictions the sum of all such payments that would have been paid to the tax incremental district from its termination date to 2022 had the district not terminated. In 2023, and in each year thereafter, the department of administration shall distribute to the municipality and the applicable taxing jurisdictions the annual amount the tax incremental district would have received under this subsection. (4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.History:  2017 a. 59; 2021 a. 61.
WI Stat § 79.097 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.097 - State aid; video service provider fee.

79.097  State aid; video service provider fee. (1) (a) In 2020, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 0.5 percent of the gross receipts, as reported under sub. (2) (a), used as the basis for the actual fee revenues received by the municipality in 2018.(b) In 2021, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 1 percent of the gross receipts, as reported under sub. (2) (b), used as the basis for the actual fee revenues received by the municipality in 2019.(c) Beginning in 2022, annually, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment under this section equal the amount it received in 2021. (2) Each municipality that is eligible to receive a payment under this section shall report to the department of revenue the following information:(a) On or before August 15, 2019, the 2018 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.(b) On or before August 15, 2020, the 2019 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.(c) Any other information, provided in the time and manner determined by the department, that the department considers necessary for the administration of this section. (3) (a) Annually, on or before October 1, the department of revenue shall notify each municipality that is eligible to receive a payment under this section of the amount of the payment that the municipality shall receive in the following year.(b) The department of revenue shall certify the amount of the payment due to each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the 4th Monday in July.History:  2019 a. 9.
WI Stat § 79.11 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.11 - Payment of tax credits.

79.11  Payment of tax credits. (1) The extension of the tax credits authorized by s. 79.10 on the tax roll shall be deemed payment of that portion of the total tax due on property to which such credits are applicable. (2) Except as provided in s. 79.10 (10) (d), the payment of the difference between the total tax which is due on any property less the amount of the tax credits applicable to such property authorized by this subchapter shall be considered payment in full of the property taxes due thereon in that year. (3) (a) In those cities, villages and towns where the payment of property taxes is authorized to be made in installments, such installment payments shall be based on the net amount of taxes due after the tax credits authorized by this subchapter have been applied.(b) Notwithstanding ss. 74.11 (2) (b) and 74.12 (2) (b), the lottery and gaming credit shall be deducted in its entirety from the first installment. This paragraph does not apply to the payment of taxes in installments under s. 74.87.History:  1971 c. 125 s. 411; Stats. 1971 s. 79.11; 1991 a. 39, 323; 1997 a. 27; 1999 a. 5.
WI Stat § 79.13 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.13 - Farmland tax relief credit.

79.13  Farmland tax relief credit. (1) In the 1999-2000 fiscal year, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (dn) is $15,000,000. (2) (a) In the 2000-01 fiscal year, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (dn) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (dn) in the previous fiscal year.(b) In the 2001-02 fiscal year, and in each fiscal year thereafter, the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) is $15,000,000, plus the amount that is estimated to be expended from the appropriation under s. 20.835 (2) (q) in the previous fiscal year and less the actual amount that is expended from the appropriation under s. 20.835 (2) (q) in the previous fiscal year.History:  1999 a. 5, 9.
WI Stat § 79.14 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.14 - School levy tax credit.

79.14  School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and $940,000,000 in 2018 and in each year thereafter.History:  1991 a. 39, 315; 1995 a. 27; 2005 a. 25; 2007 a. 20; 2009 a. 28; 2013 a. 20; 2015 a. 55; 2017 a. 59.
WI Stat § 79.15 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.15 - Improvements credit.

79.15  Improvements credit. The total amount paid each year to municipalities from the appropriation account under s. 20.835 (3) (b) for the payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and $150,000,000 in 2011 and in each year thereafter. History:  2007 a. 20; 2009 a. 28.
WI Stat § 79.175 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.175 - Excess tax credit corrections.

79.175  Excess tax credit corrections. If a municipality applies excess tax credits on the tax roll under s. 79.10 (9), the municipal clerk shall correct the excess application by deducting the excess amount from the appropriate credits in the following year.History:  1975 c. 39; 1981 c. 20, 314; 1985 a. 29 s. 3202 (56) (b), (f); 1991 a. 39.
WI Stat § 79.18 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.18 - Insufficient tax credit corrections.

79.18  Insufficient tax credit corrections. If a municipality applies insufficient tax credits on the tax roll under s. 79.10 (9), the municipal clerk shall correct the deficiency by adding the deficient amount to the appropriate credits in the following year.History:  1975 c. 39; 1981 c. 20; 1985 a. 29 s. 3202 (56) (b), (f); 1987 a. 27; 1991 a. 39.
WI Stat § 82.01 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 82 - Town highways.|82.01 - Definitions.

82.01  Definitions. In this chapter, the following words and phrases have the designated meanings unless specifically noted:  (1) “Department" means the department of transportation. (2) “Freeholder" means a person who owns a fee simple or life estate interest in land, a person who is a land contract vendee, or a person who has an interest in land arising under ch. 766. (3) “Highway order" means an order laying out, altering, or discontinuing a highway or a part of a highway, that contains a legal description of what the order intends to accomplish and a scale map of the land affected by the order. (4) “Laid out" means any formal act or process by which a municipality determines the location of a highway. (5) “Legal description" means a complete description of land without internal references to any other document, and shall be described in one of the following ways:(a) By metes and bounds commencing at a monument at the section or quarter section corner or at the end of a boundary line of a recorded private claim or federal reservation in which the annexed land is located and in one of the following ways:1. By government lot.2. By recorded private claim.3. By quarter section, section, township, and range.(b) If the land is located in a recorded and filed subdivision or in an area that is subject to a certified survey map, by reference as described in s. 236.28 or 236.34 (3).(c) If the land is depicted in a transportation project plat filed or recorded under s. 84.095, by reference as described in s. 84.095 (7) (a). (6) “Municipality" means a city, village, or town. (7) “Opened" means the completion of work on a highway that places the highway in a condition ready for public use. (8) “Recorded highway" means a highway for which the order laying out or altering the highway, or a certified copy of the order, has been recorded in the office of the register of deeds in the county in which the highway is situated or, for highways that were laid out or altered before January 1, 2005, in the office of the clerk of the town or the county in which the highway is situated. (9) “Town line highway" means a highway that runs on or across the boundary line between a town and another town, a village, or a city. (10) “Unrecorded highway" means a highway that is not a recorded highway. (11) “Worked" means action of the town in regularly maintaining a highway for public use, including hauling gravel, grading, clearing or plowing, and any other maintenance by or on behalf of the town on the road.History:  2003 a. 214 s. 20, 154.NOTE:  2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.
WI Stat § 82.05 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 82 - Town highways.|82.05 - Superintendent of highways.

82.05  Superintendent of highways. (1) The term of office of highway superintendents shall be one year from the date of their appointment. (2) The superintendent of highways shall supervise the construction and maintenance of all highways in the superintendent's district that are required to be maintained by the town, and keep them passable at all times, and perform such other services in connection with the highways as the town board requires. The superintendent may arrange for the prosecution of the highway work as the superintendent considers necessary and appoint any overseers that the highway work requires. (3) When any highway under the superintendent's charge becomes impassable, the superintendent shall put the highway in passable condition as soon as practicable. Upon actual notice of the existence of any depression, ditch, hump, or embankment that impedes the use of any highway under the superintendent's charge, the superintendent, or in the absence of a superintendent the chairperson of the town board, shall as soon as practicable take action to make the highway safe for travel, which may include closing the highway.  (4) The superintendent shall routinely notify the town board of all highway work. History:  1991 a. 316; 2003 a. 214 ss. 117, 118, 157, 158; Stats. 2003 s. 82.05.NOTE:  2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.The duty to keep highways passable is made mandatory by former ss. 81.01 and 81.03 [now ss. 82.03 and 82.05], when read together. State ex rel. Cabott, Inc. v. Wojcik, 47 Wis. 2d 759, 177 N.W.2d 828 (1970).
WI Stat § 82.09 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 82 - Town highways.|82.09 - County aid for dams used for bridges.

82.09  County aid for dams used for bridges. A town board may file a petition with the county board stating that the town board has voted to acquire the right to use a roadway on a dam. The petition shall contain a legal description and scale map of the dam and roadway, and shall state the amount agreed to be paid to the owner for the use of the roadway. Upon receipt of a petition, the county board shall appropriate a sum equal to 50 percent of the amount agreed to be paid for the use. The county board shall, on the order of the chairperson of the county board and county clerk, cause such sum to be paid to the treasurer of the town whenever the town board notifies the county highway commissioner that a contract for the use of the roadway has been executed. History:  2003 a. 214 s. 151.NOTE:  2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.
WI Stat § 82.10 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 82 - Town highways.|82.10 - Initiation of procedures.

82.10  Initiation of procedures. (1) Application for highway changes. Six or more resident freeholders may apply to the town board to have a highway laid out, altered, or discontinued. The application shall be in writing and shall be delivered to the town clerk. The application shall contain all of the following:(a) A legal description of the highway to be discontinued or of the proposed highway to be laid out or altered. (b) A scale map of the land that would be affected by the application. (2)  Resolution. Notwithstanding sub. (1), the town board may initiate the process of laying out, altering, or discontinuing a town highway by the introduction of a resolution. The resolution shall contain all of the following:(a) A legal description of the highway to be discontinued or of the proposed highway to be laid out or altered.(b) A scale map of the land that would be affected by the resolution. (3)  Notice requirements. Upon receipt of an application under sub. (1) or the introduction of a resolution under sub. (2), the board shall provide notice of the time that and the place where it will meet to consider the application or resolution. The notice shall contain a legal description of the highway to be discontinued or of the proposed highway to be laid out or altered and a scale map of the land that would be affected by the application or resolution. (4)  Notice recipients. (a) The town board or, at the town board's direction, the applicants shall publish a class 3 notice under ch. 985 and shall, at least 30 days before the hearing, give notice by registered mail to all of the following:1. The owners of record of lands through which the highway may pass.2. The owners of record of all lands abutting the highway. 3. The department of natural resources.4. The county land conservation committee in each county through which the highway may pass. 5. The secretary of transportation, if the highway that is the subject of the application or resolution is located within one-quarter mile of a state trunk highway or connecting highway.6. The commissioner of railroads, if there is a railroad highway crossing, within the portion of the highway that is the subject of the application or resolution. (b) If procedures are begun under sub. (1), the applicants shall bear the cost of publication. If the procedures are begun under sub. (2), the town shall bear the cost of publication.  (5)  Lis pendens. In the case of an application under sub. (1), the applicant shall file a lis pendens under s. 840.11. In the case of a resolution under sub. (2), the board shall file a lis pendens within 10 days of the introduction of the resolution. History:  2003 a. 214 ss. 29, 34 to 38, 161; 2009 a. 107, 223.NOTE:  2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.
WI Stat § 82.11 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 82 - Town highways.|82.11 - Meeting.

82.11  Meeting. (1) The town supervisors shall personally examine the highway or proposed highway that is the subject of an application or resolution under s. 82.10. At the time and place stated in the notice under s. 82.10, the town board shall hold a public hearing to decide, in its discretion, whether granting the application or resolution is in the public interest. Before the town board holds a public hearing on or takes any action on the application or resolution, the town board must be satisfied, by affidavit of the applicant or otherwise, that the notices in s. 82.10 (4) have been given. (2) (a) No town official may act in laying out, altering, or discontinuing a highway if acting would result in a violation of the code of ethics under s. 19.59 or of a local ordinance enacted under s. 19.59 (1m). If a town official is prevented from acting, the remaining town officials shall act.(b) Every town shall have a written policy on how the town board will act on an application or resolution when there are fewer than 2 supervisors in the town who are able to act on the application or resolution. In the absence of a policy, the town clerk may act. If the town clerk is prevented from acting, the treasurer may act. History:  2003 a. 214 ss. 33, 40, 162.NOTE:  2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.
WI Stat § 82.12 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 82 - Town highways.|82.12 - Highway order.

82.12  Highway order. (1) A town board shall make a determination upon any application or resolution to lay out, alter, or discontinue any highway within 90 days after receipt of the application or introduction of a resolution. (2) If the board determines under sub. (1) to lay out, alter, or discontinue any highway, it shall issue a highway order. The highway order shall be recorded with the register of deeds for the county in which the highway is or will be located and shall be filed with the town clerk. The town clerk shall submit a certified copy of the order to the county highway commissioner. If the town has an official map, the order shall be incorporated into the official map. (3) The determination not to issue a highway order shall be final for one year. No application to lay out, alter, or discontinue a highway shall be filed within one year from the date of a determination not to issue a highway order covering the highway or portion of the highway covered in the refused application. History:  2003 a. 214 ss. 42, 74, 76, 163.NOTE:  2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.
WI Stat § 82.13 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 82 - Town highways.|82.13 - Highways to school buildings.

82.13  Highways to school buildings. Upon being notified that a public school in a town lacks highway access, the town board shall lay out a highway to the public school, using the procedures in this subchapter. No application for the highway shall be necessary. Section 82.12 (3) shall not apply to proceedings under this section. History:  2003 a. 214 s. 72; Stats. 2003 s. 82.13.NOTE:  2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.