[HISTORY: Adopted by the Village Board of the Village of Browntown 11-2-1959. Amendments noted where applicable.]
[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.