(1) Every district shall have an annual meeting. Each annual meeting shall be scheduled during the time period between May 22 and September 8 unless scheduled outside those dates by majority vote of the previous annual meeting. (2) (a) The annual meeting shall be preceded by written notice mailed or emailed at least 14 days in advance of the meeting to all electors within the district whose address or email address is known or can be ascertained with reasonable diligence, to all owners of property within the district at the owner’s email address or address as listed in the tax roll, and to the department. The district board of commissioners may substitute a class 2 notice, under ch. 985, in lieu of sending written notice to electors residing within the district. The notice required under this paragraph may be provided by email only to electors and owners of property who have agreed to receive notice via email. (b) No absentee ballots or proxies are permitted at the annual meeting. (2m) The notice of the annual meeting under sub. (2) shall include all of the following: (a) The proposed annual budget required under s. 33.29 (1) (g). (b) A list of each item proposed for consideration at the annual meeting in addition to the proposed annual budget. (c) A list of any items proposed for consideration at the annual meeting by persons eligible to vote at the annual meeting if all of the following conditions are met: 1. The item relates to an issue that is within the district’s authority. 2. Each item is submitted by a petition to the board at least 30 days before the annual meeting. 3. The petition is signed by persons who are eligible to vote at the annual meeting. 4. The number of persons signing the petition equals or exceeds 20 percent of the number of parcels located in the district that are subject to the property tax. (3) At the annual meeting, electors and property owners who attend the meeting shall do all of the following: (a) Elect by secret ballot one or more commissioners to fill vacancies occurring in the elected membership of the district board. (b) Approve a budget for the coming year. The electors and property owners may consider and vote on amendments to the budget before approving that budget. The budget shall separately identify the capital costs and the costs of operation of the district, shall conform with the applicable requirements under s. 33.29 (1) (g) and shall specify any item that has a cost to the district in excess of $10,000. (4) At the annual meeting, electors and property owners may do any of the following: (a) Vote by majority a tax upon all taxable property within the district. That portion of the tax that is for the costs of operation for the coming year may not exceed a rate of 2.5 mills of equalized valuation as determined by the department of revenue and reported to the district board. The tax shall be apportioned among the municipalities having property within the district on the basis of equalized full value, and a report shall be delivered by the treasurer, by November 1, by certified statement to the clerk of each municipality having property within the district for collection. (b) Take up and consider such other business as comes before it. (c) Establish compensation to be paid the district board commissioners. (d) Create a nonlapsible fund to finance specifically identified capital costs and for maintenance of capital equipment. (5) All of the following apply to an election under sub. (3) (a): (a) Ballots shall be distributed only to qualified electors and property owners in attendance at the meeting. No ballots may be distributed after collection of the ballots commences. (b) Ballots shall be counted immediately following the election and results read to those attending the meeting, including the total number of ballots cast and the number of votes each candidate received. Any candidate for the district board or his or her designee may be present to observe the counting of ballots. (c) After the procedure under par. (b) is complete, any elector or candidate may request a recount. If a recount is requested, the secretary shall note the request in the meeting minutes. A recount requested under this paragraph shall be conducted following the same procedure as under par. (b). The recount results are final when one of the following applies: 1. If the total number of votes cast is fewer than 100, when 2 successive recounts yield identical results. 2. If the total number of votes cast is 100 or more, after one recount, unless a recount is requested under par. (d). (d) If par. (c) 2. applies, the runner-up candidate may request another recount. If a recount is requested under this paragraph, the secretary shall note the request in the meeting minutes and the following process applies: 1. The ballots shall be enclosed in a container sealed with a tamper-evident seal. 2. The container of ballots shall be delivered, unopened, to the clerk of the most populous municipality in the district within 2 business days after the election. 3. The clerk under subd. 2. shall conduct a recount of the ballots within 2 weeks of receiving the ballots and shall immediately transmit the results of the recount to the secretary of the board. The clerk shall inform all candidates of the time and location of the recount at least 48 hours in advance. Any candidate for the district board or his or her designee may be present to observe the recount. 4. The clerk under subd. 2. may charge the actual cost of conducting the recount under subd. 3. to the district. (e) No recount under this subsection may be requested after the meeting at which the election is held has been adjourned.
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