Opinion ID: 2115174
Heading Depth: 1
Heading Rank: 3

Heading: Does Ch. 459, Laws of 1961, Violate Sec. 31, Art. IV, Wisconsin Constitution?

Text: The plaintiffs contend ch. 459, Laws of 1961, is a law for the assessment or collection of taxes and thereby violates sec. 31, art. IV of the Wisconsin constitution [5] because it, in its application, imposes a tax and provides for the determination of the amount by the defendant and the payment thereof by an appropriation of state funds without the consent of the plaintiff counties. We do not find this argument convincing. Sec. 66.917 (1) (a), Stats., applicable to plaintiff counties as members of the Fund, is not a tax law but governs related activities of agencies of the state. It authorizes the department of administration to withhold moneys payable to a county and to pay to the Fund the amount of contribution which the county has failed to pay. It does not authorize, hinder, prohibit, or prevent the assessment or collection of taxes but, at the most, comes into operation, if at all and then only, upon the default of the county after the assessment or collection of taxes. Such an act affecting distribution is not a law for collection or assessment of taxes within the meaning of this constitutional limitation. Whitefish Bay v. Milwaukee County, supra ; State ex rel. Superior v. Donald (1916), 163 Wis. 626, 158 N. W. 317. Furthermore, we have concluded that ch. 459 is a public law. This constitutional limitation is expressly limited to a special or private law and has no application.