This chapter is adopted in accordance with § 66.0435, Wis. Stats.
[HISTORY: Adopted by the Village Board of the Village of Mishicot as Sec. 2.09 of the former Municipal Code. Amendments noted where applicable.]
A.
Application for license. Original application for a mobile home park license shall be filed with the Clerk-Treasurer of the Village. Applications shall be in writing, signed by the applicant and shall contain the following:
B.
Plans and specifications to be filed. Accompanying and to be filed with an original application for a mobile home park shall be plans and specifications which shall be in compliance with all applicable Village ordinances and provisions of the State Department of Safety and Professional Services. The Clerk-Treasurer, after approval of the application by the Village Board and upon completion of the work according to the plans, shall issue the license. A mobile housing development harboring only nondependent mobile homes shall not be required to provide a service building.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
C.
License fee. The licensing authority shall exact from the licensee an annual license fee set by the Village Board for each 50 spaces or fraction thereof within each mobile home park within its limits, except that where the park lies in more than one municipality the amount of the license fee shall be such fraction thereof as the number of spaces in the park in the Village bears to the entire number of spaces in the park.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
D.
Renewal of license. Upon application by any licensee and after approval of the Village Board and upon payment of the annual license fee, the Clerk-Treasurer shall issue a certificate renewing the license for another year, unless soon revoked. The application for renewal shall be in writing, signed by the applicant, on forms furnished by the Village.
E.
Transfer of license. The licensing authority may collect a fee as prescribed in § 66.0435(3)(b), Wis. Stats., for each transfer of license. Upon application for a transfer of license the Clerk-Treasurer of the Village, after approval of the application by the Village Board, shall issue a transfer upon payment of the required fee.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A.
Computation of fee. In addition to the license fee provided in § 242-2, the Village shall collect from each occupied mobile home occupying space or lots in a mobile home park in the Village of Mishicot a monthly parking permit fee computed as follows:
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
(1)
Beginning January 1, 1970, the local Assessor shall determine the total fair market value of each occupied mobile home in his district subject to the monthly parking permit fee. The fair market value, minus the tax-exempt household furnishing thus established, shall be equalized to the general level of assessment on other real and personal property in the district. The value of each occupied mobile home thus determined shall be multiplied by the tax rate established on the preceding May 1 assessment of general property.
(2)
The parking permit fee shall first be reduced by the credit allowed under § 79.10, Wis. Stats. The total annual parking permit fee thus computed shall be divided by 12 and shall represent the monthly mobile home parking permit fee. The fee shall be applicable to occupied mobile homes moving into the tax district any time during the year.
(3)
The park operator shall furnish information to the Village Clerk-Treasurer and the Assessor on occupied mobile homes added to his park within five days after their arrival, on forms prescribed by the Department of Revenue. As soon as the Assessor receives the notice of an addition of any occupied home to a park, he shall determine its fair market value and notify the Clerk-Treasurer of his determination. The Clerk-Treasurer shall equalize the fair market value established by the Assessor and shall apply the tax rate for that year, divide the annual parking permit fee thus determined by 12 and notify the mobile home owner of the monthly fee to be collected from the mobile home owner.
(4)
The mobile home park operator shall collect the monthly parking fee from the mobile home owner. Liability for payment of the fee shall begin on the first day of the next succeeding month and shall remain on the mobile home only for such months as the occupied mobile home remains in the tax district.
(5)
A new fee rate and a new valuation shall be established each January and shall continue for that calendar year. The valuation established shall be subject to review as are other values established under Ch. 70, Wis. Stats. If the Board of Review reduces a valuation on which previous monthly payments have been made, the tax district shall refund past excess fee payments.
(6)
The monthly parking permit fee shall be paid by the mobile home owner to the mobile home park owner, said payments to be made to the Village Clerk-Treasurer by said mobile home park owner on or before the 10th of the month following the month for which such parking permit fee is due.
(7)
No such fee shall be imposed for any space occupied by a mobile home accompanied by an automobile if the mobile home and automobile bear license plates issued by any other state, for an accumulating period not to exceed 60 days in any 12 months, or if the occupants of the mobile home are nonresident tourists or vacationists. Exemption certificates in duplicate shall be accepted by the Clerk-Treasurer of the Village from qualified nonresident tourists or vacationists in lieu of monthly mobile home permit fees. When one or more persons occupying a mobile home are employed in this state, there shall be no exemption from the monthly parking permit fee.
B.
Liability. The licensee of a park shall be liable for the monthly parking permit fee for any mobile home occupying space therein as well as the owner and occupant thereof.
C.
Hearing; appeal. The Village shall make a preliminary determination of the amount of the per mobile home parking permit fee to be levied against a mobile home park and shall give notice of hearing on said proposed parking permit fee to be held in the Hall of the Village where any interested person shall have an opportunity to be heard.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
(1)
Posting. The Clerk-Treasurer of said Village shall post a notice of said hearing in at least three public places within the Village, one posting of which shall be in a conspicuous place on each mobile home park property. At least one week shall intervene between the date of posting of such notice and the time of the meeting. The Village may at such meeting, or at an adjourned meeting, confirm or change the proposed parking permit fee and upon final determination of the amount of the parking permit fee shall post a notice on each mobile home park property stating the amount of the parking permit fee as finally determined.
(2)
Appeal. If the owner of any parcel of land affected by such determination feels himself aggrieved thereby, he may within 20 days after the date of posting such determination appeal to the Circuit Court of the county, notice thereof to be served upon the Clerk-Treasurer of the Village, and by executing a bond to the Village in the sum of $500 with two sureties or a bonding company to be approved by the Clerk-Treasurer conditioned for the faithful prosecution of such appeal and the payment of all costs adjudged against him. The Clerk-Treasurer, in case such an appeal is taken, shall make a brief statement of the proceedings had before the Board, with its determination thereon, and shall submit the same with all relevant papers to the Clerk of the Circuit Court. Such appeal shall be tried and determined in the same manner as cases originally commenced in the Court. An appeal brought under this subsection shall not be construed to prevent, during the pendency of such appeal, the collection of any such monthly assessment currently or subsequently to become due.
D.
Exclusion. This section shall not apply where a mobile home park is owned and operated by any county under the provisions of § 59.52(16)(b), Wis. Stats.
E.
Homes outside of parks. If a mobile home is permitted by local ordinance to be located outside of a licensed park, the monthly parking permit fee shall be paid by the owner of the mobile home, the occupant thereof or the owner of the land on which it stands, the same as and in the above manner provided for mobile homes located in mobile home parks, and the owner of such land shall be required to comply with the reporting requirements of Subsection A(3). Nothing contained in this subsection shall prohibit the regulation thereof by local ordinance.
F.
Distribution. The Village of Mishicot may retain 10% of the monthly parking permit fees collected in each month to cover the cost of administration and shall pay to the school district in which the park is located, within 20 days after the end of each month, such proportion of the remainder of the fees collected in the preceding month and the credit allowed under § 79.10, Wis. Stats., as the ratio of the most recent property tax levy for school purposes bears to the total tax levy for all purposes in the Village. If the mobile home park is located in more than one school district, each district shall receive a share in the proportion that its property tax levy for school purposes bears to the total school tax levy.
Any mobile home park or trailer camp license fee and any mobile home parking permit fee not paid when due creates a lien in favor of the Village of Mishicot in the delinquent amount upon the real estate parcel where such mobile home park, trailer camp or mobile home is situated or was situated at the time when the liability for such fee was incurred, effective as of the first day of the month or year for which such fee is levied. The Village of Mishicot shall provide that all such license or permit fees not paid when due shall be extended upon the tax roll as a delinquent tax against the parcel where such park, camp or home is or was situated at the time when liability for such fee was incurred, and such proceedings in relation to the collection, return and sale of property for delinquent real estate taxes shall apply to such delinquent license or permit fee.