Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)
Wis. Stat. § 70.396
Use of metalliferous mining tax payments by counties
Counties receiving payments under s. 70.395 (2) (d) 1. shall expend the funds for any or all of the following uses:
70.396(1)
# (1)
For mining-related purposes.
70.396(2)
# (2)
Funds may be placed in the county mining investment fund for investment by the state investment board or may be placed in a segregated account with a financial institution located in the state. The funds may be withdrawn only at a later date to alleviate impacts associated with the closing of a metalliferous mine in the county or the curtailment of metalliferous mining activity in the county. If a county deposits mining impact funds in the county mining investment fund, withdrawals from the fund shall be subject to the restrictions described under s. 25.65 (4) . If a county deposits mining impact funds with a financial institution located in this state, withdrawals made within 10 years of deposit shall be subject to the review and approval of the investment and local impact fund board. The county shall notify the board of withdrawals made 10 years after deposit. The county shall report annually to the impact board any deposits, withdrawals and use of mining impact funds in that year.
70.396(3)
# (3)
A maximum of $25,000 annually may be distributed by a county to any town, city or village in the county where the extraction of metalliferous minerals is occurring.
Source: view the official text
In this chapter (40 sections)
- 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
- 70.86 · Descriptions, simplified system
- 70.095 · Assessment roll; time-share property
- 70.99 · County assessor
- 70.109 · Presumption of taxability
- 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
- 70.174 · Improvements on government-owned land
- 70.177 · Federal property
- 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
- 70.345 · Legislative intent; department of revenue to supply information
- 70.365 · Notice of changed assessment
- 70.375 · Net proceeds occupation tax on mining of metallic minerals;…
- 70.385 · Collection of the tax
- 70.395 · Distribution and apportionment of tax
- 70.396 · Use of metalliferous mining tax payments by counties
- 70.397 · Oil and gas severance tax
- 70.421 · Occupational tax on petroleum and petroleum products refined…
- 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
- 70.511 · Delayed action of reviewing authority
- 70.555 · Provisions directory
- 70.575 · State assessment, time
- 70.855 · State assessment of commercial property
- 70.995 · State assessment of manufacturing property
- 70.1105 · Taxed in part
- 70.3965 · Fund administrative fee