CCR2007169.
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COMMON COUNCIL - CITY OF MUSKEGO
RESOLUTION #169-2007
RESOLUTION OF ELIGIBILITY FOR EXEMPTION FROM THE COUNTY LIBRARY
TAX LEVY FOR 2008
WHEREAS, The City of Muskego seeks an exemption from the county library tax and must
submit a Notice of Exemption to the Waukesha County Federated Library System no later than
September 30, 2007; and
WHEREAS, Pursuant to 943.64 Wisconsin Statutes, in order to obtain an exemption from the
2007 County library levy for 2008 purposes, the City of Muskego must certify that during budget
year 2008, its library will be provided and be allowed to expend no less than the County rate in
the prior year; and
WHEREAS, Said Notice of Exemption must be supported by a duly enacted ordinance or
resolution of the governing body of the City of Muskego; and
WHEREAS, The Finance Committee has recommended approval.
NOW, THEREFORE, BE IT RESOLVED That the Common Council of the City of Muskego,
upon the recommendation of the Finance Committee, does hereby pledge that it will
appropriate and allow the library to expend no less than a rate of $.2231916 per $1,000 of the
actual state Equalized Value amount for the community that is published by the State on August
15.
BE IT FURTHER RESOLVED That the Mayor is authorized to sign and submit the Notice of
Exemption in the name of the City to the Waukesha County Federated Library System by
September 30,2007.
DATED THIS 28TH DAY OF AUGUST ,2007.
SPONSORED BY:
FINANCE COMMITTEE
Ald. Bob Melcher
Ald. Neil Borgman
Ald. Keith Werner
This is to certify that this is a true and accurate copy of Resolution #169-2007 which was
adopted by the Common Council of the City of Muskego.
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WCFLS
Federated Library System
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831 N. Grand Avenue,
Suite 220
Waukesha, WI 53186
(262)-896-8080
Thomas J. Hennen Jr.
System Director -
Memorandum
To: System Board, County Executive, Executive Committee of County Board, Chief Elected
Officials and Administrators in Communities with Libraries, Member Library Directors
Waukesha County Federated Library System Director Tom Hennen
Exemption notices and standards
May 24, 2007
From:
Re:
Date:
Enrolled County Ordinance 11-4 allows implementation of library standards in the county. The
standards will be in effect for purposes of the 2008 budget set by the County. Libraries demonstrated
compliance by working with the System during the spring of 2007. Information and further details on
the standards are available from the WCFLS office.
0 New Berlin and Pewaukee were short of the standards, and have been asked to file proof that
they have remedied the situation. The WCFLS Board will be recommending action to the
County Board on meeting the standards for exemption purposes no later than the end of July of
2007.
0 A report documenting member library standards attainment is enclosed.
0 The County Board of Supervisors must act to grant the exemptions no later than August 31,
2007.
0 In addition to meeting the standards, the municipality must pass a resolution pledging to tax at
a rate of at least $0.2231916 per $1000 of equalized valuation. The necessary form is attached.
Annually Waukesha County sets a special levy for library services. The funds are distributed to
libraries to compensate them for items borrowed by non-residents of their communities. State law (ss.
43.64(2) Wise. Statutes) provides that communities with libraries may avoid double taxation and
exempt from this special levy if they meet certain conditions:
. Exempting library communities must levy and expend an amount equivalent to the mill rate set
by the county in the preceding year.
. Exempting library communities are required to provide written notification to the county
annuall y.
. For 2008 tax purposes, exempting communities must have a library that meets or exceeds
minimum county standards.
WCFLS Page 1 6/12/2007
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Prior to 2000, communities were sent notices at a much later point in the budget cycle. To improve the
process and the communication between the County, the System and the local municipalities we made
changes to the process.
. Specifically, we require that the notification be from the local2overnio2 bodv rather than from
the clerk alone.
. Weare further requiring a deadline date of September 30 so that the County Executive Budget
available to supervisors and the general public can properly reflect the Federated Library
taxation levels in the Adopted Budget in November.
The earliest that it is possible to calculate a completely precise minimum levy is with infonnation
received August 15, the date that the state issues the State Equalized Value report.
As soon as possible after the State report is issued, we will send you a notice indicating the precise
amount required pursuant to State Statute.
Most communities will not need to wait for the precise amount because a continuation of current
allocations should be sufficient. Please file as early as possible.
WCFLS Page 2 6/12/2007
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Notice of Exemption from Waukesha County Library Levy
2007 Tax for 2008 Purposes
Name of Community: Ci ty of Muskego
Name of library: Muskego Public Library
We recognize that, pursuant to ss 43.64 Wisconsin Statutes, to obtain an exemption from the 2007
county library levy for 2008 purposes, the municipality must certify that during budget year 2008, its
library will be provided and be allowed to expend no less than the county rate in the prior year,
$0.2231916 per $1,000 Equalized Value.
We further recognize that, pursuant to state law, listed funding must be only from municipal sources,
not the entire library budget. Reported amounts must exclude fmes, fees, and other revenues. Capital
expenditures are excluded as well. .
I am authorized to certify that the governing body of the municipality has enacted an ordinance or
resolution pledging that it will appropriate and allow the library to expend no less than a rate of
$0.2231916 per $1,000 of the actual state Equalized Value amount for the community that is published
by the state on August 15th. The community is therefore eligible for exemption from the county
library levy.
Name of Person filling out this form: Mayor John R. Johnson
~f\-~ Q
it> ture
9/4/2007
Date -----
This form must be filed no later than September 30th 2007.
Waukesha County Federated Library System
831 N. Grand Avenue, Suite 220
Waukesha, WI 53186
WCFLS Page 3 6/12/2007