The cost of any work or improvement to be paid
in whole or in part by special assessment on property may include
the direct and indirect cost thereof, the damages occasioned thereby,
the interest on bonds or notes issued in anticipation of the collection
of the assessments, a reasonable charge for the services of the administrative
staff of the Village and the cost of any architectural, engineering
and legal services, and any other item of direct or indirect cost
which may reasonably be attributed to the proposed work or improvement.
The amount to be assessed against all property for any such proposed
work or improvement shall be apportioned among the individual parcels
in the manner designated by the Village Board.
On the completion and filing of the report required in §
12-2 of this chapter, the Village Clerk/Treasurer shall give notice stating the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district, the place and time at which the report may be inspected and the place and time at which all interested persons, their agents or attorneys may appear before the Village Board or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be given by publication if required by state statute and, if not, by posting in not less than three public places within the Village, and a copy of said notice shall be mailed to each interested person whose post office address is known. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.
If more than a single improvement is undertaken,
the Village Board may combine the assessments as a single assessment
on each property affected, except that the property owner may object
to any one or more of said improvements.
If after completion or after the receipt of bids, the actual cost of any work or improvement is found to vary materially from the original estimate or the assessment is void or invalid for any reason or if the Village Board determines to reconsider an assessment, it is empowered, after giving notice as required in §
12-5, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Village Clerk/Treasurer as provided in §
12-6 of this chapter.
If the cost of the work or improvement is less
than the assessment levied, the Village Board without notice or hearing
shall reduce each assessment proportionately. If the assessment has
been paid either in part or in full, the Village shall refund the
property owner such overpayment.
Pursuant to § 66.0703(12)(f), Wis.
Stats., it shall be a condition to the maintenance of any appeal that
any assessment appealed shall be paid when due and payable and, upon
default in payment, any such appeal shall be dismissed.
Pursuant to § 66.0703(13), Wis. Stats.,
any special assessment levied under this chapter shall be a lien on
the property against which it is levied on behalf of the Village.
The Village Board shall provide for the collection of such assessments
and may establish penalties for payment after the due date. The Village
Board shall provide that all assessments not paid by the date specified
shall be extended upon the tax roll as a delinquent tax against the
property, and all proceedings in relation to the collection of such
delinquent taxes shall apply to such assessment except as otherwise
provided by statute.