[HISTORY: Adopted by the Common Council of the City of Jefferson 8-6-2002 by Ord. No. 7-02 as §§ 3.08 and 13.05 of the 2002 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Budget and finance — See Ch. 19.
Taxation — See Ch. 90.
A. 
In addition to other methods provided by law, special assessments for any public work, improvement or any current service may be levied in accordance with the provisions of this section.
B. 
Whenever the Common Council shall determine that any public work, improvement or any current service shall be financed in whole or in part by special assessments levied under this section, it shall adopt a resolution specifying its intention and the time, either before or after completion of the work or improvement, when the amount of the assessment will be determined and levied, the number of annual installments, if any, in which assessments may be paid and the rate of interest to be paid on the unpaid balance.
C. 
The provisions of § 66.0703, Wis. Stats., shall apply to special assessments levied under this section, except that when the Common Council determines by resolution that the hearing on the assessments shall be held subsequent to the completion of the work or improvement or the rendering of the service, the report required by § 66.0703(5), Wis. Stats., shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
D. 
Notice of the time and place of the public hearing on any special assessment proposed to be levied, notice of the final assessment and terms of payment thereof shall be given in the manner provided by § 66.0703(7) and (8)(d), Wis. Stats.
E. 
Any special assessment levied under this section shall be a lien against the property assessed from the date of the final resolution of the Common Council determining the amount of the levy.
F. 
Any person against whose property a special assessment is levied under this section may appeal therefrom in the manner prescribed by § 66.0703(12), Wis. Stats., within 90 days of the final determination of the Common Council.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
A. 
Procedure.
(1) 
The Utilities Commission shall inform the City Administrator before October 15 of each year of all lots or parcels for which utility service was supplied in the year preceding October 1 and for which amounts of utility charges are still owed.
(2) 
On October 15, the Administrator shall give written notice to the owner and occupant of each such parcel stating that an amount is owed for utility service; the amount still owed, including any penalty assessed pursuant to the Commission's rules; that unless that amount is paid by November 1, an additional penalty of 10% of the amount in arrears will be added thereto; and that unless the amount in arrears plus penalty is paid by November 15, the amount will be levied as a tax on the lot or parcel served and for which payment is delinquent. Notice mailed to the last known address of the lot owner shall be notice to the owner. It shall be the owner's duty to notify the Utilities Commission office of any change in address.
(3) 
After November 16, the City Administrator shall certify a list of all parcels or lots for which payments are in arrears and for which notice has been given, including the amount of arrears with any penalty added thereto. Such delinquent amounts, including any penalty, shall thereupon become a lien upon the property to which the utility service was furnished and payment for which is delinquent, and the Clerk/Treasurer shall insert the same as a tax against such lot or parcel of real estate. All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes shall apply to said tax if the same is not paid within the time required by law for payment of taxes upon real estate.
(4) 
If an arrearage is for utility service furnished and metered by the utility directly to a mobile home unit in a licensed mobile home park, the notice shall be given to the owner of the mobile home unit and the delinquent amount shall become a lien on the mobile home unit rather than a lien on the parcel of real estate on which the mobile home unit is located. A lien on a mobile home unit may be enforced using the procedures under § 779.48(2), Wis. Stats.
B. 
Delinquent tenant notice.
(1) 
If the owner of a rental dwelling unit notifies the Utilities Commission in writing of the name and address of the owner and the name and address of a tenant who is responsible for payment of the utility charges or, if requested by the Utilities Commission, the owner of the rental dwelling unit provides the Utilities Commission with a copy of the rental or lease agreement in which the tenant assumes responsibility for the payment of the utility charges, the Utilities Commission shall serve notice of the past-due charges on the owner of the rental dwelling unit within 14 days of the date on which the tenant's charges became past due. Proof of mailing shall be made by affidavit.
(2) 
If the Utilities Commission proceeds to collect arrearages under Subsection A, all notices under Subsection A shall be sent to the owner of the property.
C. 
Hearing. If any owner or occupant shall dispute the delinquency in writing to the City Administrator before November 1, a hearing on the dispute shall be held before the Utilities Commission within 30 days, unless the time for hearing is extended by the Commission. The delinquency shall not become a lien prior to the decision of the Commission. Unless notified by the Commission after hearing, the delinquency shall become a lien on the real estate as set forth herein as of the date of delinquency.