38.15(3)(e)(e) That portion of a capital expenditure funded with student housing payments for the purchase or construction, or the lease/purchase, of a student residence facility if the district board uses no revenue derived from its tax levy under s. 38.16, state aid received under s. 38.28, or fees and tuition collected under s. 38.24, for the purchase or construction, or the lease/purchase, of the student residence facility. 38.15(4)(4) A district board may make a capital expenditure in excess of $1,500,000, but not more than $2,500,000, excluding moneys received from gifts, grants, or federal funds, for a purpose specified in sub. (1), without submitting a resolution to the electors of the district for approval, if the district board receives an equal amount of federal funds for the project. If a district board makes such a capital expenditure, the limit on capital expenditures for the same project in the succeeding 2-year period under sub. (1) is reduced by the amount expended under this subsection that exceeded that limit. The limitation on the use of reserve funds under sub. (2) does not apply to a capital expenditure made under this subsection. 38.15(6)(6) For a building acquired as a result of a lease under s. 38.14 (2) (d) 2., the purchase price is a capital expenditure under sub. (1) in the fiscal year commencing on the 2nd July 1 following the acquisition of the building. 38.15 Cross-referenceCross-reference: See also s. TCS 7.07, Wis. adm. code. 38.15 AnnotationThis section requires approval by referendum of a general building plan and the source of funding, not a specific project proposal that is definite as to cost, location, and campus configuration. Ball v. District No. 4, Area Board, 117 Wis. 2d 529, 345 N.W.2d 389 (1984). 38.1638.16 District tax levy; revenue limit; property tax relief aid. 38.16(1)(1) Annually by October 31, or within 10 days after receipt of the equalized valuations from the department of revenue, whichever is later, the district board may levy a tax on the full value of the taxable property of the district for the purposes of making capital improvements, acquiring equipment, operating and maintaining the schools of the district, and paying principal and interest on valid bonds or notes now or hereafter outstanding as provided in s. 67.035. The district board secretary shall file with the clerk of each city, village and town, any part of which is located in the district, a certified statement showing the amount of the levy and the proportionate amount of the tax to be spread upon the tax rolls for collection in each city, village and town. Such proportion shall be ascertained on the basis of the ratio of full value of the taxable property of that part of the city, village or town located in the district to the full value of all taxable property in the district, as certified to the district board secretary by the department of revenue. Upon receipt of the certified statement from the district board secretary, the clerk of each city, village and town shall spread the amounts thereof upon the tax rolls for collection. When the taxes are collected, such amounts shall be paid by the treasurer of each city, village and town to the district board treasurer. 38.16(2)(2) The district board may borrow money and levy taxes to be used for the purchase or construction of buildings and for additions, enlargements and improvements to buildings and for the acquisition of sites and equipment. In financing activities under this subsection, the district may issue its bonds or promissory notes under ch. 67 to pay the cost thereof. 38.16(3)(a)1m.1m. “Equalized value” excludes the value of tax incremental districts. 38.16(3)(a)2.2. “Excess revenue” means the amount by which a district board’s revenue exceeds the limit under this subsection. 38.16(3)(a)2r.2r. “Noncapital note” means a note issued by a district board under s. 67.12 (12) for any purpose other than financing any capital project or equipment with a useful life of more than one year or refunding any municipal obligations or any interest on municipal obligations. 38.16(3)(a)2w.2w. “Revenue” means the sum of the tax levy, property tax relief aid under subs. (4) and (5), and payments received under s. 79.096, not including a payment received under s. 79.096 (3) for a tax incremental district that has been terminated. 38.16(3)(a)3.3. “Tax levy” excludes taxes levied for the purpose of paying principal and interest on valid bonds and notes other than noncapital notes issued on or after July 2, 2013. 38.16(3)(a)4.4. “Valuation factor” means a percentage equal to the greater of either zero percent or the percentage change in the district’s January 1 equalized value due to the aggregate new construction, less improvements removed, in municipalities located in the district between the previous year and the current year, as determined by the department of revenue under par. (am). 38.16(3)(am)(am) For the purpose of making the determination under par. (a) 4., if a municipality is located in 2 or more districts, the department of revenue shall apportion the value of the aggregate new construction, less improvements removed, in the municipality among the districts based on the percentage of the municipality’s equalized value located in each district. 38.16(3)(be)(be) Notwithstanding sub. (1), no district board may increase its revenue in the 2014-15 school year or in any school year thereafter by a percentage that exceeds the district’s valuation factor, except as provided in pars. (bg) and (br). 38.16(3)(bg)1.1. The limit otherwise applicable to a district board under this subsection is increased by an amount equal to the amount of any refunded or rescinded property taxes paid by the district board in the year of the levy as determined by the department under s. 74.41. 38.16(3)(bg)2.2. If a district board’s allowable revenue under this subsection in the 2014-15 school year, or any school year thereafter, is greater than its actual revenue in that school year, the limit otherwise applicable to the district board under this subsection in the succeeding school year is increased by the difference between the prior school year’s allowable revenue and the prior school year’s actual revenue, as determined by the department of revenue, up to a maximum increase of 0.5 percent of the actual revenue in that prior school year, if the district board approves the increase by a three-fourths vote. 38.16(3)(br)1.1. If a district board wishes to exceed the limit otherwise applicable to the district under this subsection, it shall adopt a resolution supporting inclusion in the final district budget of an amount equal to the proposed excess revenue. The resolution shall be filed as provided in s. 8.37. Within 10 days after adopting the resolution, the district board shall notify the board of the scheduled date of the referendum and submit a copy of the resolution to the board. The district board shall call a special referendum for the purpose of submitting the resolution to the electors of the district for approval or rejection. In lieu of a special referendum, the district board may specify that the referendum be held at the next succeeding spring primary or election or partisan primary or general election, if such election is to be held not sooner than 70 days after the filing of the resolution of the district board. The district board shall certify the results of the referendum to the board within 10 days after the referendum is held. 38.16(3)(br)2.2. The district board shall publish type A, B, C, D, and E notices of the referendum under s. 10.01 (2). Notwithstanding s. 10.01 (2) (a), the type A notice shall include a statement of the amount of the excess revenue specified in subd. 1. and a copy of the resolution under subd. 1. Section 5.01 (1) applies in the event of failure to comply with the notice requirements of this subdivision. 38.16(3)(br)3.3. The referendum shall be held in accordance with chs. 5 to 12. The district board shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections commission under ss. 5.64 (2) and 7.08 (1) (a). The question submitted shall be whether the limit under this subsection may be exceeded by a specified amount. The limit otherwise applicable to the district under this subsection is increased by the amount approved by a majority of those voting on the question. 38.16(3)(c)(c) Except as provided in par. (d), if the board determines that a district board exceeded its limit under this subsection, the board shall do all of the following: 38.16(3)(c)1.1. Reduce the amount of state aid payments to the district board in the school year in which the district board exceeded its limit by an amount equal to the amount of the excess revenue. 38.16(3)(c)2.2. Ensure that the amount of any reductions in state aid under subd. 1. lapses to the general fund. 38.16(3)(c)3.3. Ensure that the amount of the excess revenue is not included in determining the limit under this subsection for the district board for the following year. 38.16(3)(c)4.4. Ensure that, if a district board’s excess revenue exceeds the amount of state aid that may be reduced under subd. 1., the excess amount is subtracted from state aid payments in the following years until the total amount of the excess revenue is subtracted from the state aid payments. 38.16(3)(d)(d) The department may issue a finding that a district board is not liable for a penalty that would otherwise be imposed under par. (c) if the department determines that the district board’s excess revenue is caused by one of the following clerical errors: 38.16(3)(d)1.1. The department, through mistake or inadvertence, has assessed to any county or taxation district, in the current year or in the previous year, a greater or lesser valuation for any year than should have been assessed, causing the district board’s levy to be erroneous in a way that directly causes an excess revenue. 38.16(3)(d)2.2. A taxation district clerk or a county clerk, through mistake or inadvertence in preparing or delivering the tax roll, causes a district board’s levy to be erroneous in a way that directly causes an excess revenue. 38.16(4)(4) On February 20, 2015, and annually thereafter on the 3rd Friday in February, the board shall distribute to each district board, from the appropriation under s. 20.292 (1) (dp), the amount determined as follows: 38.16(4)(a)(a) For the payment in 2015, divide the district’s equalized value as of January 1, 2014, by the total equalized value of all districts as of January 1, 2014, and multiply the quotient by $406,000,000. 38.16(4)(b)(b) For the payment in 2016 and annually thereafter, the amount determined under par. (a). 38.16(5)(5) Annually on the 3rd Friday in February, the board shall distribute to each district board, from the appropriation under s. 20.292 (1) (dp), the amount determined as follows: 38.16(5)(a)(a) For the payment in 2022, divide the amount of the district’s distribution under sub. (4) (b) in 2022 by the total amount of distributions to all districts under sub. (4) (b) in 2022, and multiply the quotient by $29,000,000. 38.16(5)(b)(b) For the payment in 2023 and annually thereafter, divide the amount of the district’s distribution under sub. (4) (b) in the same year by the total amount of distributions to all districts under sub. (4) (b) in that year, and multiply the quotient by $43,000,000. 38.16 AnnotationBoard power to levy taxes is constitutional. West Milwaukee v. Area Board of Vocational, Technical & Adult Education, 51 Wis. 2d 356, 187 N.W.2d 387 (1971). 38.1838.18 Contracts and bidding. All contracts made by a district board for public construction in a district shall be let by the district board to the lowest responsible bidder in accordance with s. 62.15 (1) to (11) and (14). For purposes of this section, the district board shall possess the powers conferred by s. 62.15 on the board of public works and the common council. All contracts made under this section shall be made in the name of the district and shall be executed by the district board chairperson and district board secretary. 38.2038.20 Adjustment of assets and liabilities. 38.20(1)(1) Except as provided in sub. (2), upon the creation of a district the property, assets, claims, contracts, obligations, rights, duties and liabilities relating and pertaining to the existing technical colleges in the territory included in the district shall become the property, assets, claims, contracts, obligations, rights, duties and liabilities of the district. 38.20(2)(a)(a) Upon the creation of a district the property, assets, claims, contracts, obligations, rights, duties and liabilities relating and pertaining to the existing technical college operated in a city, village or town located in the territory included in the district shall remain the property, assets, claims, contracts, obligations, rights, duties and liabilities of such city, village or town, unless the governing body of such city, village or town transfers the whole or any portion thereof to the district under an agreement between such city, village or town and the district as to the use, obligation and ownership thereof. 38.20(2)(b)(b) The purchase price of such property, except as otherwise agreed upon under par. (a), shall be the fair market value as determined by an independent appraiser selected jointly by the governing body of the city or village and the district board, less any outstanding obligations against the property which shall be assumed by the district. 38.20(2)(c)(c) In financing the purchase of property transferred to the district under this subsection, the district may issue its bonds or promissory notes under ch. 67 to pay the cost thereof including assumption of outstanding obligations. 38.20(2)(d)(d) The city or village shall deposit the proceeds of the sale of technical college property in the debt service fund, if any, created for payment of existing technical college obligations. The indebtedness of such city or village shall, for purposes of computing its legal debt limit, be deemed reduced by the amount of such deposit. The city or village may invest these debt service fund moneys under s. 66.0603 (1m) or 67.11 (2) and (3). Bonds and notes issued by districts for purposes of this subsection shall not be subject to referendum. The purchase agreement shall include an irrevocable clause providing that the district shall pay annually to the city or village a sum of money equal to the amount in which the interest received by the city or village upon investments authorized hereunder is less than the amount of interest paid by the city or village on the bonds of the city or village for technical college purposes. 38.20(2)(e)(e) The district purchasing property under this subsection may, with approval of the city council or village board involved, pay the purchase price by issuing and delivering directly to the city or village the general obligation promissory notes or the notes of the district under s. 67.12 (12), except that no referendum may be held and the 20-year limitation on such notes shall be inapplicable to such notes issued under this paragraph. Such notes shall mature and be payable at such times, in such amounts and at such rate of interest as will amortize and pay when due the principal and interest on the outstanding obligations of the city or village for technical college purposes. All such notes, upon execution and delivery to the city or village, shall in all respects be held and considered as an authorized investment under s. 66.0603 (1m) or 67.11 (2) and (3) of the debt service fund created for payment of the city or village obligations issued for technical college purposes and shall be offset against city or village indebtedness in computing legal debt limit to the same extent as other authorized investments of the debt service fund and such notes may be sold and hypothecated. If the offset against city or village indebtedness under this paragraph is determined to be invalid in any respect, such city or village immediately may require the district issuing the promissory notes to such city or village to comply with pars. (c) and (d) to the extent necessary to cure such invalidity. 38.2238.22 Admission requirements. 38.22(1)(1) Except as provided in subs. (1m) and (1s) and s. 38.12 (14), every person who is at least the age specified in s. 118.15 (1) (b) is eligible to attend a technical college if the person is: 38.22(1)(d)(d) A nonresident of this state, and if the district board of attendance approves the enrollment. 38.22(1m)(1m) Notwithstanding sub. (1) (intro.), a person who is at least 15 years and 6 months of age, who satisfies the other requirements for admission under sub. (1) and who obtains a letter from his or her high school principal recommending that the person be permitted to attend the schools of a district in order to take a course in motorcycle safety is eligible to attend the schools of a district for the purpose of taking a course in motorcycle safety. A person under the age of 16 years who takes a course in motorcycle safety under this subsection may not use in the course a motorcycle other than a motorcycle provided by the school of the district for the course. 38.22(1s)(1s) Notwithstanding sub. (1) (intro.), an individual under the age of 16 is eligible to attend the schools of a district if all of the following apply: 38.22(1s)(a)(a) The district board agrees to admit the individual. 38.22(1s)(b)(b) The individual satisfies the other requirements for admission under sub. (1). 38.22(1s)(c)(c) The individual has the written permission of his or her parent or guardian. 38.22(1s)(d)(d) The individual will not be attending the district school during the hours of the normal school day established under s. 119.18 (7) or 120.12 (15). This paragraph does not apply to an individual enrolled in a home-based private educational program, as defined in s. 115.001 (3g). 38.22(3)(3) Nonresident students shall be subject to the same rules and regulations as resident students. 38.22(4)(a)(a) Subject to par. (b), the board shall establish procedures to determine the residence of students attending district schools. In the case of any disagreement as to the residence of any student, the board shall make the final determination. 38.22(4)(b)1.1. In this paragraph, “relocated service member” means an active duty member of the U.S. armed forces who has been relocated from Wisconsin and stationed on active duty in another state. 38.22(4)(b)2.2. For purposes of sub. (6) and the procedures established under par. (a), a relocated service member and the service member’s spouse and dependents are considered residents of this state during the period in which the service member is relocated on active duty if they demonstrate, under the procedures established under par. (a), that they are bona fide residents during this period. 38.22(4)(b)3.3. Except as provided in subd. 4., subd. 2. does not apply after the relocated service member’s period of relocation on active duty in another state has ended. 38.22(4)(b)4.4. A relocated service member’s dependent who is considered a resident of this state under subd. 2. continues to be considered a resident of this state after the relocated service member’s period of relocation on active duty in another state has ended. 38.22(5)(5) The board shall promulgate rules establishing the priority to be given by a district board in admitting students who are residents of the district, students who are not residents of the district but are residents of this state and students who are not residents of this state. 38.22(6)(6) The following persons are residents of this state for the purposes of this section and s. 38.24: 38.22(6)(a)(a) Any person who has been employed as a migrant worker for at least 2 months each year for 3 of the 5 years next preceding the beginning of the semester or session for which the person wishes to enroll at a district school, or for at least 3 months each year for 2 of the 5 years next preceding the beginning of the semester or session for which the person wishes to enroll at a district school, any adult whose parent or legal guardian has been so employed while the adult was a minor, and any minor whose parent or legal guardian has been so employed. In this paragraph, “migrant worker” has the meaning specified in s. 103.90 (5). 38.22(6)(b)(b) Any minor, or adult who is a dependent of his or her parents or guardian under 26 USC 152 (a), whose natural parents are divorced or legally separated, if one or both of the person’s parents have been bona fide residents of this state for at least 12 months next preceding the beginning of the semester or session for which the person wishes to enroll at a district school. 38.22(6)(c)(c) Any person continuously employed full time in this state, who was relocated to this state by his or her current employer or who moved to this state for employment purposes and accepted his or her current employment before applying for admission to a district school and before moving, and the spouse and dependents of any such person, if the student demonstrates an intent to establish and maintain a permanent home in Wisconsin. In this paragraph, “dependents” has the meaning given in 26 USC 152 (a). 38.22(6)(d)(d) Any person who is a refugee, as defined under 8 USC 1101 (a) (42), who moved to this state immediately upon arrival in the United States and who has resided in this state continuously since then, if he or she demonstrates an intent to establish and maintain a permanent home in Wisconsin. 38.22 Cross-referenceCross-reference: See also ch. TCS 10, Wis. adm. code. 38.2338.23 Student discrimination prohibited. 38.23(1)(1) No student may be denied admission to, participation in or the benefits of, or be discriminated against in any service, program, course or facility of the board or any district because of the student’s race, color, creed, religion, sex, national origin, disability, ancestry, age, sexual orientation, pregnancy, marital status or parental status. 38.23(2)(a)(a) Each district board shall establish policies and procedures to protect students from discrimination under sub. (1). The policies and procedures shall do all of the following: 38.23(2)(a)1.1. Provide criteria for determining whether sub. (1) has been violated. 38.23(2)(a)3.3. Require a complainant to file a complaint with the district director within 300 days of the alleged violation of sub. (1).
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