Opinion No. Oag 16-83, (1983)

WILLIAM G. THIEL, Corporation Counsel Eau Claire County

Section 43.64 (1), Stats., authorizes a county board of a county expending money for public library service to levy a tax to provide funds for such service and to include the amount of such tax in taxes determined to be levied under section 70.62 (1), Stats. Your question relates to qualifying for the exemption included in section 43.64 (2), which provides:

Any city, town, village or school district in a county levying a tax for a county library under sub. (1) shall, upon written application to the county board of the county, be exempted…