(1) PROCEDURES. (a) Annually, the board of commissioners shall prepare a proposed budget for the commission’s activities for plans, programs or projects under this subchapter as follows: 1. The budget shall list all anticipated revenue from all sources during the ensuing year and shall list all proposed appropriations for each activity and reserve account for the ensuing year. The budget shall also show actual revenues and expenditures for the preceding year, if applicable, actual revenue and expenditures for the current year and estimated revenues and expenditures for the balance of the current year. The budget shall also show for informational purposes by fund all anticipated unexpended or unappropriated balances and all surpluses. 2. A summary of the budget, a notice of the place where a copy of the budget is located for public inspection and a notice of the time and place for a public hearing on the budget shall be pub- lished as a class 1 notice under ch. 985 in the county at least 15 days before the public hearing. 3. The summary required under subd. 2. shall include all of the following for the proposed budget, for the budget in effect and for the budget of the preceding year, if applicable: a. All expenditures, by major expenditure category. b. All revenues by major revenue source. c. Any financing source and use not included under subd. 3. a. and b. d. All beginning and year-end fund balances. (b) Not less than 15 days after the publication of the summary of the budget and of the notices required under par. (a) 2., the board of commissioners shall hold a public hearing at the time and place specified in the notice. At the hearing, any resident or taxpayer of the county shall have the opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time. At the hearing, the board of commissioners may adopt changes to the budget. (c) After the public hearing, the board of commissioners shall submit the proposed budget to the county for incorporation in the county’s budget to be subject to any review procedures that apply to the county budget under ss. 59.60 and 65.90. (2) TAXES; SPECIAL ASSESSMENTS; SPECIAL CHARGES; FEES. As part of the commission’s budget, the board of commissioners may propose that the county board levy or impose any of the following: (a) A tax upon all taxable real property in the county for the costs of operation of the commission for each fiscal year. (b) Special assessments or special charges under s. 33.47. (c) Fees that the county is empowered to charge under ss. 30.77 (3) (e), 33.475 and 59.54 (2).
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