Wisconsin Statutes & Annotations
Chapter 70 - General property taxes.
70.119 - Payments for municipal services.

70.119 Payments for municipal services.
(1) The state and the University of Wisconsin Hospitals and Clinics Authority shall make reasonable payments at established rates for water, sewer and electrical services and all other services directly provided by a municipality to state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), including garbage and trash disposal and collection, which are financed in whole or in part by special charges or fees. Such payments for services provided to state facilities shall be made from the appropriations to state agencies for the operation of the facilities. Each state agency making such payments shall annually report the payments to the department.
(2) The department shall make reasonable payments for municipal services pursuant to the procedures specified in subs. (4), (5) and (6), except as provided in sub. (9).
(3) In this section:
(a) “Committee" means the joint committee on finance.
(b) “Department" means the department of administration.
(c) “Municipality" means cities, villages, towns, counties and metropolitan sewerage districts with general taxing authority.
(d) “Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1) and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38).
(dm) “State agency" has the meaning given under s. 20.001 (1).
(e) “State facilities" means all property owned and operated by the state for the purpose of carrying out usual state functions, including the branch campuses of the university of Wisconsin system but not including land held for highway right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09.
(4) The department shall be responsible for negotiating with municipalities on payments for municipal services and may delegate certain responsibilities of negotiation to other state agencies or to the University of Wisconsin Hospitals and Clinics Authority. Prior to negotiating with municipalities the department shall submit guidelines for negotiation to the committee for approval.
(5) Upon approval of guidelines by the committee, the department shall proceed with negotiations. In no case may a municipality withhold services to the state or to the University of Wisconsin Hospitals and Clinics Authority during negotiations.
(6) No later than November 15 annually, the department shall report to the cochairpersons of the committee the results of its negotiations and the total payments proposed to be made in the subsequent calendar year. In computing the proposed payments to a municipality, the department shall base its calculations on the values of state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), as determined by the department for January 1 of the year preceding the year of the report, and the values of improvements to property in the municipality as determined under s. 70.57 (1) for January 1 of the year preceding the year of the report, and shall also base its calculations on revenues and expenditures of the municipality as reported under s. 73.10 (2) for the year preceding the year of the report.
(7)
(a) The department shall make payment from the appropriation under s. 20.835 (5) (a) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38).
(b) The department shall determine the proportionate cost of payments for municipal services provided by a municipality for each program financed from revenues other than general purpose revenues and revenues derived from academic student fees levied by the board of regents of the University of Wisconsin System, and for each appropriation made from such revenues which finances the cost of such a program.
(c) The department shall assess to the appropriate program revenue and program revenue-service accounts and segregated funds the costs of providing payments for municipal services for the administration of programs financed from program revenues or segregated revenues, except program revenues derived from academic student fees levied by the board of regents of the University of Wisconsin System. If payments are prorated under par. (a) in any year, the department shall assess costs under this paragraph as affected by the proration. The department shall transfer to the general fund an amount equal to the assessments in each year from the appropriate program revenue, program revenue-service and segregated revenue appropriations.
(8) This section supersedes other statutes relating to payments for municipal services. Extraordinary police services provided to state facilities are subject to reimbursement under s. 16.008.
(9) The department shall not make payments for municipal services at the parking ramp located at 1 West Wilson Street in the city of Madison.
History: 1971 c. 328; 1973 c. 90; 1975 c. 39; 1977 c. 29; 1977 c. 418 ss. 470 to 473, 929 (1); 1979 c. 34 s. 2102 (58) (a); 1981 c. 20; 1987 a. 27, 399; 1989 a. 31; 1991 a. 269; 1995 a. 27; 2013 a. 20; 2015 a. 55.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 70 - General property taxes.

70.01 - General property taxes; upon whom levied.

70.02 - Definition of general property.

70.03 - Definition of real property.

70.04 - Definition of personal property.

70.043 - Mobile homes and manufactured homes.

70.045 - Taxation district defined.

70.05 - Valuation of property; assessors in cities, towns and villages.

70.055 - Expert assessment help.

70.06 - Assessments, where made; first class city districts; assessors; appointment, removal.

70.07 - Functions of board of assessors in first class cities.

70.075 - Functions of board of assessors in cities of the 2nd class.

70.08 - Assessment district.

70.09 - Official real property lister; forms for officers.

70.095 - Assessment roll; time-share property.

70.10 - Assessment, when made, exemption.

70.109 - Presumption of taxability.

70.11 - Property exempted from taxation.

70.1105 - Taxed in part.

70.111 - Personal property exempted from taxation.

70.112 - Property exempted from taxation because of special tax.

70.113 - State aid to municipalities; aids in lieu of taxes.

70.114 - Aids on certain state lands equivalent to property taxes.

70.115 - Taxation of real estate held by investment board.

70.119 - Payments for municipal services.

70.12 - Real property, where assessed.

70.13 - Where personal property assessed.

70.14 - Incorporated companies.

70.15 - Assessment of vessels.

70.17 - Lands, to whom assessed; buildings on exempt lands.

70.174 - Improvements on government-owned land.

70.177 - Federal property.

70.18 - Personal property, to whom assessed.

70.19 - Assessment, how made; liability and rights of representative.

70.20 - Owner's liability when personalty assessed to another; action to collect.

70.21 - Partnership; estates in hands of personal representative; personal property, how assessed.

70.22 - Personal property being administered, how assessed.

70.23 - Duties of assessors; entry of parcels on assessment roll.

70.24 - Public lands and land mortgaged to state.

70.25 - Lands, described on rolls.

70.27 - Assessor's plat.

70.28 - Assessment as one parcel.

70.29 - Personalty, how entered.

70.30 - Aggregate values.

70.32 - Real estate, how valued.

70.323 - Assessment of divided parcel.

70.327 - Valuation and assessment of property with contaminated wells.

70.337 - Tax exemption reports.

70.339 - Reporting requirements.

70.34 - Personalty.

70.345 - Legislative intent; department of revenue to supply information.

70.35 - Taxpayer examined under oath or to submit return.

70.36 - False statement; duty of district attorney.

70.365 - Notice of changed assessment.

70.37 - Net proceeds occupation tax on persons extracting metalliferous minerals in this state.

70.375 - Net proceeds occupation tax on mining of metallic minerals; computation.

70.38 - Reports, appeals, estimated liability.

70.385 - Collection of the tax.

70.39 - Collection of delinquent tax.

70.395 - Distribution and apportionment of tax.

70.396 - Use of metalliferous mining tax payments by counties.

70.3965 - Fund administrative fee.

70.397 - Oil and gas severance tax.

70.40 - Occupational tax on iron ore concentrates.

70.42 - Occupation tax on coal.

70.421 - Occupational tax on petroleum and petroleum products refined in this state.

70.43 - Correction of errors by assessors.

70.44 - Assessment; property omitted.

70.45 - Return and examination of rolls.

70.46 - Boards of review; members; organization.

70.47 - Board of review proceedings.

70.48 - Assessor to attend board of review.

70.49 - Affidavit of assessor.

70.50 - Delivery of roll.

70.501 - Fraudulent valuations by assessor.

70.502 - Fraud by member of board of review.

70.503 - Civil liability of assessor or member of board of review.

70.51 - Assessment review and tax roll in first class cities.

70.511 - Delayed action of reviewing authority.

70.52 - Clerks to examine and correct rolls.

70.53 - Statement of assessment and exemptions.

70.55 - Special messenger.

70.555 - Provisions directory.

70.56 - Lost roll.

70.57 - Assessment of counties and taxation districts by department.

70.575 - State assessment, time.

70.58 - Forestation state tax.

70.60 - Apportionment of state tax to counties.

70.62 - County tax rate.

70.63 - Apportionment of county and state taxes to municipalities.

70.64 - Review of equalized values.

70.65 - Tax roll.

70.67 - Municipal treasurer's bond; substitute for.

70.68 - Collection of taxes.

70.71 - Proceedings if roll not made.

70.72 - Clerical help on reassessment.

70.73 - Correction of tax roll.

70.74 - Lien of reassessed tax.

70.75 - Reassessments.

70.76 - Board of correction.

70.77 - Proceedings; inspection.

70.78 - Affidavit; filing.

70.79 - Power of supervisor of equalization.

70.80 - Compensation; fees.

70.81 - Statement of expenses.

70.82 - Review of claims; payment.

70.83 - Deputies; neglect; reassessment.

70.84 - Inequalities may be corrected in subsequent year.

70.85 - Review of assessment by department of revenue.

70.855 - State assessment of commercial property.

70.86 - Descriptions, simplified system.

70.99 - County assessor.

70.995 - State assessment of manufacturing property.