[Amended 9-14-1970]
The provisions of § 66.0435, Wisconsin Statutes, as
amended by Chapter 495, Laws of 1969, are hereby adopted by reference.
It shall be unlawful for any person to establish or operate,
upon property owned or controlled by him within the Village of Browntown,
a mobile home park without first having secured a license therefor
from the Village Clerk. The application for such license shall be
accompanied by a fee of $2 for each space in the existing or proposed
park but not less than $25. The license shall expire one year from
the date of issuance. Such parks shall comply with Wisconsin Administrative
Code Ch. SPS 326, which is hereby adopted by reference.
Occupants of nonexempt mobile homes parked outside of a mobile home park shall remit such fees directly to the Village Treasurer as provided in §
182-4. It shall be the full and complete responsibility of the licensee of a mobile home park to collect such fees from each occupied, nonexempt mobile home therein and to remit such fees to the Village treasurer as provided in §
182-2.
[Amended 4-4-1966; 9-14-1970]
A. In addition to the license fee provided, the Village shall collect
from each occupied mobile home occupying space or lots in a mobile
home park in the Village a monthly parking permit fee computed as
follows:
(1) Beginning
October 1, 1970, the local Assessor shall determine the fair market
value of each occupied mobile home in the Village subject to the monthly
parking permit fee. The fair market value, minus the tax-exempt household
furnishings 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
Wisconsin Statutes § 77.63. 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 Village any time during the year. The
park operator shall furnish information to the Village Clerk and Village
Assessor on occupied mobile homes within five days after their arrival
on forms prescribed by the Wisconsin Department of Revenue. As soon
as the Assessor receives notice of an addition of an occupied home
to a park, he shall determine its fair market value and notify the
Clerk of his determination. The Clerk 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.
(3) 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.
(4) A new fee and a new valuation shall be established each succeeding January and shall continue for that calendar year. The valuation established shall be subject to review as are other values established under Chapter
70, Wisconsin Statutes. If the Board of Review reduces a valuation on which previous monthly payments have been made, the Village Treasurer shall refund past excess fee payments.
(5) The
monthly parking permit fee shall be paid by the mobile home owner
to the Village Treasurer on or before the 10th of the month following
the month for which said parking permit fee is due.
(6) 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 than this 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. When
one or more of the persons occupying a mobile home are employed in
Wisconsin, there shall be no exemption from the monthly parking permit
fee.
B. If a mobile home is permitted 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 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 of this section.
C. Owners of nonexempt, occupied mobile homes, upon receipt of notice
from the Village Clerk of their liability for the monthly parking
permit fee, shall remit to the Village Clerk a cash deposit of $25
to guarantee payment of such fees when due to the Village Treasurer.
Upon receipt of a notice from the owner or the licensee of a mobile
home park that the nonexempt, occupied mobile home has been or is
about to be removed from the Village, the Village Clerk shall direct
the Village Treasurer to apply such cash deposit to reduce any monthly
parking permit fees for which said owner is liable and refund the
balance, if any, to said owner.
[Amended 9-14-1970]
Any person violating any provision of this chapter shall upon
conviction thereof forfeit not less than $10 nor more than $100, and
the costs of prosecution, and, in default of payment of such forfeiture
and costs, shall be imprisoned in the county jail until payment of
such forfeiture, and the costs of prosecution, but not exceeding 30
days for each violation. Each day of violation shall constitute a
separate offense.