Wisconsin Code § 323.265

Suspension of certain deadlines and training requirements during a public health emergency
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(1)
DEFINITIONS. In this section:
(a) “Agency” means any office, department, agency, institution of higher education, association, society, or other body in
state government created or authorized to be created by the constitution or any law, including any authority created in subch. II
of ch. 114 or in ch. 231, 232, 233, 234, 237, 238, or 279, the legislature, or the courts.
(b) “Deadline” means any date certain by which, or any other
limitation as to time within which, an action or event is required
to occur.
(c) “Emergency period” means the period covered by the public health emergency declared on March 12, 2020, by executive
order 72, plus 30 days.
(d) “Local governmental unit” means a political subdivision
of this state, a special purpose district in this state, an agency or
corporation of a political subdivision or special purpose district,
or a combination or subunit of any of the foregoing.
(2) DEADLINES. (a) Each agency or local governmental unit
may toll for the duration of an emergency period any deadline
falling within that period that the agency or local governmental
unit administers or enforces. The agency or local governmental
unit may not charge any interest or penalty that would otherwise
apply with respect to the tolled deadline.
(b) Paragraph (a) does not apply to all of the following:
1. Any deadline with respect to the filing or payment of a tax
for which the revenue is deposited or is expected to be deposited
in the general fund, a tax or fee for which the revenue is deposited
or is expected to be deposited in the transportation fund, or a
property tax.
2. The date on which an election, as defined in s. 5.02 (4), is
to be held, and any deadline relating to an election.
(3) TRAINING REQUIREMENTS. During an emergency period,
each agency or local governmental unit may suspend any training
requirement associated with any program the agency or local unit
of government administers or enforces.

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