SB301,,1931932. A political subdivision shall certify to the department of revenue that the political subdivision has maintained a level of fire protective and emergency medical service that is at least equivalent to that provided in the political subdivision in the previous year. The certification shall include a statement under par. (b) 2. from the person in charge of providing fire protective and emergency medical services for the political subdivision, or for the political subdivision under contract to provide this service. SB301,,1941943. A certification under this paragraph is not required to certify the same items under par. (b) or (c) that were certified in a prior statement. SB301,,195195(b) 1. Except as provided in par. (c) 1., a statement that certifies that any 2 of the following have been maintained at a level at least equivalent to the previous year: SB301,,196196a. The political subdivision’s expenditures, not including capital expenditures, for law enforcement services. SB301,,197197b. The number of full-time equivalent officers employed by or assigned to the political subdivision. SB301,,198198c. The number of citations for moving traffic violations under chs. 341 to 349 or local ordinances in conformity therewith issued within the political subdivision by law enforcement agencies. SB301,,199199d. The number of arrests made and citations issued for violations other than those described under subd. 1. c. within the political subdivision. SB301,,2002002. Except as provided in par. (c) 1., a statement that certifies that any 2 of the following have been maintained at a level at least equivalent to the previous year: SB301,,201201a. The political subdivision’s expenditures, not including capital expenditures, for fire protective and emergency medical services. SB301,,202202b. The number of full-time equivalent fire fighters and emergency medical services personnel employed by or assigned to the political subdivision. SB301,,203203c. The level of training of and maintenance of licensure for fire fighters and emergency medical services personnel providing fire protective and emergency medical services within the political subdivision. SB301,,204204d. Response times for fire protective and emergency medical services throughout the political subdivision, adjusted for the location of calls for service. SB301,,205205(c) 1. If a political subdivision failed to make a certification under par. (b) 1. or 2. in the previous year, in making the certification under par. (b) 1. or 2., the political subdivision shall certify that the political subdivision has maintained a level of law enforcement or fire protective and emergency medical service that is at least equivalent to that provided in the most recent year that the political subdivision made a certification under par. (b) 1. or 2. or to that provided in 2023, whichever year is most recent. SB301,,2062062. If a political subdivision is unable to make a certification under par. (b) 1. or 2. because in the previous year the political subdivision consolidated law enforcement or fire protective and emergency medical services with another political subdivision or entered into a contract with a private entity to provide fire protective or emergency medical services, the political subdivision, in lieu of the certification under par. (b) 1. or 2., may certify to the department of revenue that the political subdivision has maintained a level of law enforcement or fire protection and emergency medical service that is at least equivalent to that provided in the political subdivision in the previous year, but cannot provide a statement under par. (b) 1. or 2. because of the consolidation or contract. This subdivision applies only to the year following consolidation or entry into a contract. SB301,,2072073. A political subdivision that has established or joined a newly established law enforcement agency or fire protection and emergency medical service agency within the previous 2 years may provide a certified statement to that effect, in lieu of certification under par. (b) 1. or 2. SB301,,2082084. If law enforcement services in a town are provided solely by the county sheriff on a noncontractual basis, the town may provide a certified statement to that effect, in lieu of certification under par. (b) 1. SB301,60209Section 60. 66.0608 (3) of the statutes is renumbered 66.0608 (3m) (b) and amended to read: SB301,,21021066.0608 (3m) (b) Limitations, requirements. An ordinance enacted under sub. (2) par. (a) may include any of the following limitations or requirements: SB301,,2112111. A limit on the type and amount of funds that may be deposited into the account described under sub. (2) par. (a) 1. SB301,,2122122. A limit on the amount of withdrawals from the account described under sub. (2) par. (a) 1. that may be made, and a limit on the purposes for which such withdrawals may be made. SB301,,2132133. Reporting and audit requirements that relate to the account described under sub. (2) par. (a) 1. SB301,61214Section 61. 66.0608 (4) of the statutes is renumbered 66.0608 (3m) (c) and amended to read: SB301,,21521566.0608 (3m) (c) Ownership of funds. Notwithstanding an ordinance enacted under sub. (2) par. (a), volunteer funds shall remain the property of the municipality until the funds are disbursed. SB301,62216Section 62. 66.1105 (2) (d) of the statutes is repealed. SB301,63217Section 63. 66.1105 (2) (f) 1. c. of the statutes is amended to read: SB301,,21821866.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred resulting from the sale or lease as lessor by the city of real or personal property within a tax incremental district for consideration which is less than its cost to the city. SB301,64219Section 64. 66.1105 (2) (f) 2. e. of the statutes is amended to read: SB301,,22022066.1105 (2) (f) 2. e. For a tax incremental district in the city of Milwaukee, direct or indirect expenses related to developing, constructing, or operating a rail fixed guideway transportation system, as defined in s. 85.066 (1), in the city of Milwaukee. This subdivision 2. e. does not apply to the development or construction of a rail fixed guideway transportation system route traversing Clybourn St. and Michigan St., referred to as the “Lakefront Line.” SB301,65221Section 65. 66.1105 (2) (i) 2. of the statutes is amended to read: