| FUND: GENERAL |
CULTURAL |

Bernard Bellin
The Lakeshores Library System was established under
Sec.43.15, Wisconsin Statutes in January 1983 by action of the Racine and
Walworth County Boards. Only the residents of those towns and villages in the
two counties that are without their own libraries pay into each county’s special
levy for library services.
The residents of the cities of Burlington and Racine, the villages of Union
Grove, Waterford and Rochester (Village and Town) are exempt from the county
library levy because they tax themselves locally at a higher mill rate than that
of the County as provided for in Sec. 43.64, Wisconsin Statutes. The Lakeshores
Library System board distributes county tax revenues to provide cash
reimbursement to libraries for serving residents located outside their municipal
boundaries, to help them expand their collections and for providing other
services to Lakeshores Library System residents.
All funds appropriated by the county are distributed to individual libraries in
order to lease library services for county-taxed residents. No county funds are
used for the system's administrative or support services; these activities are
state funded.
This state aid is used to provide services to the systems various member
libraries, including interlibrary exchange of material (delivery), back up
reference and services from the resource library. The resource library provides
specialized services on a contract basis.