Tax 13.05(4)(d)(d) Refunds of undistributed monies. Six months after the date of the signing of the local agreement under s. 293.43, Stats., the board shall refund to the person making the notice of intent payment any money paid under this subsection but undistributed by the board to eligible recipients. Tax 13.05 HistoryHistory: Cr. Register, November, 1982, No. 323, eff. 12-1-82; am. (3) (a), (b) and (c), Register, September, 1986, No. 369, eff. 10-1-86; emerg. cr. (4), eff. 12-14-92; emerg. cr. (4), eff. 5-17-93; r. (1) (a), (2) and (3) (e), renum. (3) (intro.) to (d) to be (3) (a) to (e) and am. (3) (a) and (d), cr. (3) (b) 3. and (4), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (4) (a), (b) 3., and (d) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: r. (1), am. (3) (a), renum. (4) (a) (intro.) to (4) (a) and am., r. (4) (a) 1. to 3. Register January 2018 No. 745, eff. 2-1-18. Tax 13.06(1)(1) First dollar payments. Certain counties, cities, villages, towns, and Native American communities shall receive a first dollar payment under s. 70.395 (2) (d), Stats. Only county expenditures of first dollar payments are restricted under s. 70.396, Stats. Cities, villages, towns, and Native American communities are not restricted to mining-related expenditures of first dollar payments. Each December, the board shall certify to the department of administration the specific payments to be made on the first Monday in January of the next year. Tax 13.06(3)(a)(a) Procedure. Eligible recipients may receive a notice of intent distribution from the board for reasonable local agreement negotiation-related expenses according to the following procedure: Tax 13.06(3)(a)1.1. An eligible recipient shall notify the board and the person making payment under s. Tax 13.05 (4) in writing that it is intending to begin negotiations or is preparing to negotiate a local agreement. Tax 13.06(3)(a)2.2. On an as-needed basis, an eligible recipient shall provide documentation to the board of the costs that have been incurred or expenses to be incurred. To document the expenses, the eligible recipient shall submit a copy of each bill received, contracts negotiated, or proposals and budgets for future expenses to the board and to the person making payment under s. Tax 13.05 (4). Tax 13.06(3)(a)3.3. The board shall make payment from monies received under s. Tax 13.05 (4) to the eligible notice of intent distribution recipient within 3 weeks for the amount of the reasonable expenditures that have occurred or to be incurred. Tax 13.06(3)(b)(b) Prior costs. Unless agreed to in writing between an eligible recipient and the person making payment under s. Tax 13.05 (4), the person shall be liable for costs relating to the negotiation of a local agreement incurred prior to the making of the deposit under s. 70.395 (2) (dc), Stats., and for costs incurred prior to the written notice given by the eligible recipient under par. (a) 1. if such notice and deposit are made or required to be made. Tax 13.06 HistoryHistory: Cr. Register, November, 1982, No. 323, eff. 12-1-82; emerg. cr. (2) (c), eff. 1-1-86; r. and rec. (2) (intro.), (a) and (b), am. (5) (a), Register, September, 1986, No. 369, eff. 10-1-86; emerg. r. and recr. (3), eff. 12-14-92; emerg. r. and recr. (3), eff. 5-17-93; am. (1) (intro.), r. (1) (d) 2. and (5) (e), r. and recr. (2) and (3), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (2) (a), (3) (b) and (4) (c) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: renum. (1) (intro.) to (1) and am., r. (1) (a) to (d), (2), (4), (5) Register Jnuary 2018 No. 745, eff. 2-1-18. Tax 13.07Tax 13.07 Discretionary payments. In accordance with s. 70.395 (2) (f), (fm), and (g), Stats., any municipality may apply to the board for a discretionary payment from the impact fund. Tax 13.07(2)(2) Discretionary payment program. The annual discretionary payment program includes the following procedures: Tax 13.07(2)(a)(a) Application process. The application process shall include the following steps: Tax 13.07(2)(a)1.1. Before June 1, the board may adopt an overall funding ceiling for the discretionary payment program outlined in this subsection. The level of the ceiling shall be based on the financial status of the impact fund, the board’s expectation of what municipalities will need from the impact fund in the next year, and a review of the status of mineral development projects in the state. The overall funding ceiling shall be viewed throughout the application review process as a fiscal control upon the board. The board may modify the ceiling, as it deems necessary, once it has fully determined the merits of each application. Tax 13.07(2)(a)2.2. Before June 1, the board shall give written public notice announcing its intent to distribute discretionary grants and the total funds available for distribution. The board shall give written notice of the grant program and grant guidelines to local governments reasonably expected to be affected by metallic mineral development. Tax 13.07(2)(a)3.3. All discretionary grant applications submitted to the board shall be postmarked on or before July 31 in order to receive funding consideration. Tax 13.07(2)(a)4.4. Each application shall include a supporting resolution from the appropriate local governing body or bodies. The supporting resolutions submitted to the board shall be postmarked on or before August 31. Tax 13.07(2)(a)4.a.a. Each local or joint impact committee application shall be accompanied by a supporting resolution from the committee. Tax 13.07(2)(a)4.b.b. Each joint impact committee application shall be accompanied by a supporting resolution from each local committee within the area served by the joint committee and from each municipality which appoints the joint committee. Tax 13.07(2)(a)4.c.c. Each local impact committee application shall be accompanied by a supporting resolution from its appointing authority. Tax 13.07(2)(a)5.5. A municipality may submit more than one application. Two or more municipalities may submit a joint application. Tax 13.07(2)(a)6.6. The board may provide partial funding to a municipality for a mining-related project. The board may also require municipalities to provide matching funds toward project costs as a condition for receiving a discretionary grant. Tax 13.07(2)(b)(b) Application contents. An application may take one of 2 forms: Tax 13.07(2)(b)1.1. ‘Project proposal.’ Municipalities seeking funds for a particular public service or facility, including the design, construction, or maintenance of a public facility, the hiring of consultants to provide specific legal, planning, local development, or technical assistance shall develop a project proposal for consideration by the board. The appropriate form shall be furnished by the board upon request. Information on the following shall be provided for a project proposal: Tax 13.07(2)(b)1.c.c. A detailed budget for the proposal including the local funding contribution the municipality plans to make or any outside funding that would be used for the project. Tax 13.07(2)(b)1.d.d. The project timetable, including the date of commencement and the date the project is expected to be completed. Tax 13.07(2)(b)1.e.e. A description of any alternatives to the proposed project which were considered and an explanation of why the proposed project was rated more highly than the alternatives. Tax 13.07(2)(b)2.2. ‘Mining impact brief.’ Municipalities seeking funding for the operations of a local impact committee or a joint impact committee shall submit a mining impact brief. The appropriate form shall be furnished by the board upon request. Mining impact briefs shall include: Tax 13.07(2)(b)2.b.b. A detailed budget including a description of the amount and sources of other funds and resources that will be applied toward committee activities during the proposed project. Tax 13.07(2)(b)2.c.c. An explanation of how the proposed committee activities will alleviate a mining related impact or impacts. Tax 13.07(2)(b)2.d.d. A description of how the project will be coordinated with other and other local and joint impact committees. Tax 13.07(2)(b)2.e.e. A comprehensive description of the committee’s long-term plans and goals, including a description of the committee activities for which it anticipates that funding will be sought from the board and from other sources in the year subsequent to the proposed project and during the long-term planning period. Tax 13.07(2)(b)2.f.f. A description of how the proposed activities to be funded relate to the long-term plans of the committee. Tax 13.07(2)(c)(c) Application review process. All applications shall be reviewed by the board. The following criteria shall be used to evaluate each application: Tax 13.07(2)(c)1.1. The extent to which the impact is caused by metallic mining and the severity of the actual or potential impact. Tax 13.07(2)(c)2.2. The extent to which the applicant is prepared to deal with the mining impact and is using all possible resources to address the situation. Consideration shall be given to the following factors: Tax 13.07(2)(c)2.a.a. Whether the applicant will complement the project with other community assistance programs, resources, funds, or expertise. Tax 13.07(2)(c)2.b.b. Whether the applicant has demonstrated an ability and willingness to plan for its future. Tax 13.07(2)(c)2.c.c. Whether the applicant had demonstrated a willingness to cooperate with neighboring jurisdictions. Tax 13.07(2)(c)3.3. The extent to which the applicant will make effective use of a mining impact grant. Consideration shall be given to the following factors: Tax 13.07(2)(c)3.a.a. Whether the proposal is likely to accomplish its purpose and addresses the impact. Tax 13.07(2)(c)6.6. The board shall consider the following additional criteria in evaluating a funding application submitted by a local impact committee: Tax 13.07(2)(c)6.a.a. The extent to which the funding proposal conforms with the statutory purposes of a local impact committee in s. 293.33 (1), Stats., and meets the requirements of s. 293.33 (4), Stats. Tax 13.07(2)(c)6.b.b. The adequacy of the local impact committee’s long-term plan and the appropriateness of the funding proposal in relation to the long-term plan. Tax 13.07(2)(c)6.c.c. The degree of support provided to the local impact committee by its appointing authority, including staff support, direct financial support, and approval by the appointing authority of the local impact committee’s activities, as evidenced by supporting resolution. Tax 13.07(2)(c)6.d.d. The efforts of the local impact committee to obtain additional funding from other sources. Tax 13.07(2)(c)6.e.e. The past success of the local impact committee in accomplishing its statutory purposes. Tax 13.07(2)(c)6.f.f. The performance of the local impact committee in financial audits and the steps taken by the local impact committee to correct inadequacies noted in audits. Tax 13.07(2)(c)7.7. The board shall consider the following additional criteria in evaluating a funding application submitted by a joint impact committee: Tax 13.07(2)(c)7.a.a. The extent to which the funding proposal conforms with the purposes of the joint committee specified in this chapter. Tax 13.07(2)(c)7.b.b. The adequacy of the joint impact committee’s long-term plan and the appropriateness of the funding proposal in relation to the long-term plan. Tax 13.07(2)(c)7.c.c. The degree of local support for activities of the joint committee, including staff services donated by municipalities within the area served by the joint committee, direct financial support received or anticipated to be received from local impact committees and municipalities within the area served by the joint committee and approval of the activities of the joint committee as evidenced by supporting resolutions from local committees, municipalities, and tribal governing bodies within the area served by the joint committee. Tax 13.07(2)(c)7.d.d. The efforts of the joint impact committee to obtain additional funding from other sources. Tax 13.07(2)(c)7.e.e. Past successes of the joint committee in implementing the purposes specified for the joint committee in this chapter. Tax 13.07(2)(c)7.f.f. Performance of the joint committee on financial audits and steps taken by the joint committee to correct inadequacies noted in any financial audit. Tax 13.07(2)(c)7.g.g. The adequacy of communications between the joint impact committee and the local impact committees, municipalities, and tribal governing bodies within the area served by the joint impact committee. Tax 13.07(2)(c)8.8. When providing partial funding or requiring local matching funds for a grant project, the board shall consider: Tax 13.07(2)(c)8.b.b. The extent to which the project is necessary for alleviating a mining-related impact. Tax 13.07(2)(c)8.d.d. The extent to which a municipality receives other revenues associated with a proposed or operating mine. Tax 13.07(2)(c)8.e.e. The amount of funds available in the investment and local impact fund and the short term and long term needs of mining communities throughout the state. Tax 13.07(2)(c)10.10. During the board review of the grant proposals, applicants may appear before the board on behalf of their applications. Tax 13.07(2)(d)(d) Decision and notification process. The board shall make its funding decisions on or before October 15. The board shall notify all applicants in writing of the action taken on their respective applications. Tax 13.07(2)(e)(e) Grant agreements. Grant decisions made by the board shall be formalized in a grant agreement between the board and the local government grant recipient. The terms of the grant agreement shall include: Tax 13.07(2)(e)4.4. Provisions for the maintenance of grant funds in a segregated account. Tax 13.07(2)(e)5.5. Provisions for the maintenance of records of grant expenditures and supporting documentation to substantiate the costs claimed. Tax 13.07(2)(e)6.6. Provisions for the return of unexpended funds to the board at the end of the project period or grant year. Tax 13.07(2)(e)7.7. Provisions for the submittal of an expenditure report to the board at the end of the project period or grant year to document the use of the grant award. Tax 13.07(2)(e)8.8. Other reasonable terms the board believes necessary to ensure the prudent use of the grant funds. Tax 13.07(2)(f)(f) Grant disbursements. The board shall disburse grant awards as follows: Tax 13.07(2)(f)1.1. Discretionary grant awards of $2,000 or less shall be disbursed to the grant recipient at the beginning of the grant project, after the grant agreement has been signed by both parties. Tax 13.07(2)(f)2.2. Grant awards for more than $2,000 shall be distributed on an as-needed basis. A grant recipient shall certify to the board project costs that have been incurred. A grant check shall be sent to the grant recipient within 3 weeks for the amount of the expenditure. To certify the expense, the grant recipient shall file a certification form with the board or submit a copy of the bill to document the expenditure. Tax 13.07(2)(g)(g) Appeals process. The grant appeal process shall include the following steps: Tax 13.07(2)(g)1.1. Any municipality which wants to appeal a funding decision by the board shall submit a written appeal to the board within 20 days after notification. The 20-day period begins on the day after the mailing of the board’s decision. The written appeal shall specify in detail:
/exec_review/admin_code/tax/13
true
administrativecode
/exec_review/admin_code/tax/13/07/2/b/1/e
Department of Revenue (Tax)
administrativecode/Tax 13.07(2)(b)1.e.
administrativecode/Tax 13.07(2)(b)1.e.
section
true