Wisconsin Code § 119.47

Taxes for school extension fund
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(1) If activities are being conducted under s. 119.70 (1), the board as part of
the budget transmitted annually to the common council under s.
119.16 (8) (b) shall specify the amount of money required for the
ensuing school year under s. 119.70 (3). The taxes so levied and
collected shall constitute the school extension fund.
(2) The board may receive and expend, in addition to the tax
levied and collected under s. 119.70 (3), any sums of money appropriated by the common council of the city for community services. The common council may appropriate from the city general fund or a similar fund to the school district such sums of
money as the common council deems expedient.

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