City of Montello, WI Assessments

The City of Montello, by resolution of its Common Council, may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement and may provide for the payment of all or any part of the cost of the work or improvement out of the proceeds of the special assessments.

[Amended 7-6-2005]

The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the Common Council.

§ 10-2 Preliminary resolution and report.

Prior to making any such special assessments, the Common Council shall declare, by preliminary resolution, its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, the number of installments in which the special assessments may be paid or that the number of installments will be determined at the hearing required under § 10-5 of this article and direct the proper municipal officer or employee to make a report thereon. Such resolution may limit the proportion of the cost to be assessed.

The report required by Subsection A shall consist of:

(1)

Preliminary or final plans and specifications.

(2)

An estimate of the entire cost of the proposed work or improvement.

(3)

An estimate, as to each parcel of property affected, of:

(a)

The assessment of benefits to be levied.

(b)

The damages to be awarded for property taken or damaged.

(c)

The net amount of such benefits over damages or the net amount of such damages over benefits.

(4)

A statement that the property against which the assessments are proposed is benefited, where the work or improvements constitute an exercise of the police power. In such case the estimates required under Subsection B(3) shall be replaced by a schedule of the proposed assessments.

A copy of the report when completed shall be filed with the Clerk-Treasurer for public inspection.

§ 10-3 Determination of costs; apportionment.

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 City 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 Common Council.

§ 10-4 Exemptions; deductions for corner lots.

If any property deemed benefited shall by reason of any provision of law be exempt from assessment therefor, such assessment shall be computed and shall be paid by the City.

A parcel of land against which has been levied a special assessment for the sanitary sewer or water main laid in one of the streets upon which it abuts shall be entitled to such deduction or exemption as the Common Council determines to be reasonable and just under the circumstances of each case when a special assessment is levied for the sanitary sewer or water main laid in the other street upon which such corner lot abuts. Under any circumstance the assessment will not be less than the long way of such lot. The Common Council may allow a similar deduction or exemption from special assessments levied for any other public improvement.

§ 10-5 Notice of proposed or approved project.

[Amended 7-6-2005]

On the completion and filing of the report required in § 10-2C of this article, the 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 Common Council or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. The notice shall be published as a Class 1 notice under Ch. 985, Wis. Stats., in the official City newspaper and a copy of the notice shall be mailed, at least 10 days before the hearing or proceeding, to every interested person whose post office address is known or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.

§ 10-6 Council action after hearing.

After the hearing, the Common Council may approve, disapprove, modify or re-refer the report to the designated officer or employee with such directions as it deems necessary to change the plans and specifications so as to accomplish a fair and equitable assessment.

If an assessment is made against any property and an award of compensation or damage is made in favor of the property, the Common Council shall assess only the difference between such assessment of benefits and the award of compensation or damage.

If the work or improvement has not been previously authorized or approved, the Common Council shall approve the work or improvement and by resolution direct that the same be done and paid for in accordance with the report finally approved.

If the work or improvement has been approved by the Common Council or work commenced or completed prior to the filing of the report or prior to the hearing, then the Common Council shall by resolution confirm the report as made or modified and provide for payment in whole or in part by assessment.

The Clerk-Treasurer shall publish the final resolutions as required in § 10-5 of this article.

After the publication of the final resolution, any work or improvement provided for and not yet authorized shall be deemed fully authorized and all awards of compensation or damage and all assessments made shall be deemed duly and properly made, subject to the right of appeal by § 66.0703(12), Wis. Stats., or any other applicable provision of law.

§ 10-7 Combined assessments.

If more than a single improvement is undertaken, the Common Council 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.

§ 10-8 Authority to amend, cancel or confirm prior assessments.

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 Common Council determines to reconsider an assessment, it is empowered, after giving notice as required in § 10-5, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Clerk-Treasurer as provided in § 10-6 of this article.

§ 10-9 Where cost is less than assessment.

If the cost of the work or improvement is less than the assessment levied, the Common Council, without notice or hearing, shall reduce each assessment proportionately. If the assessment has been paid either in part or in full the City shall refund the property owner such overpayment.

§ 10-10 Appealed assessments payable when due.

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.

§ 10-11 Lien on property.

Pursuant to § 66.0703(13), Wis. Stats., any special assessment levied under this article shall be a lien on the property against which it is levied on behalf of the City of Montello. The Common Council shall provide for the collection of such assessments and may establish penalties for payment after the due date. The Common Council 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.

§ 10-12 Special charges for current services.

In addition to all other methods provided by law, special charges for current services may be imposed by the Common Council by allocating all or part of the cost of the service to the property served. Such service may include snow and ice removal, weed elimination, street sprinkling, oiling and tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, recycling, stormwater management, including construction of stormwater management facilities, tree care, removal and disposition of dead animals and soil conservation work. The Common Council may determine the manner of providing notice of a special charge. Before a special charge for street tarring or the repair of sidewalks, curbs or gutters may be imposed, the Common Council shall conduct a hearing on whether the service in question will be funded in whole or in part by a special charge. Any interested person may testify at the hearing. Notice of the hearing shall be given as provided in § 66.0627(3)(b), Wis. Stats.

[Amended 7-6-2005]

Such special charges shall not be payable in installments. If not paid within the period fixed by the Common Council, such delinquent charge shall become a lien as provided in § 10-11 of this article.

Section 10-2A of this article shall not be applicable to proceedings under this section.

§ 10-13 Special fees on tax-exempt property.

[Added 7-6-2005]

The City of Montello shall semiannually charge tax-exempt properties for services provided by the City. All churches, schools, and government buildings shall be exempt from this fee. Such services shall include but not be limited to recycling and garbage services, police protection, fire protection, street maintenance and leisure and recreational facilities. A fair and reasonable fee shall be approved by the Common Council.

§ 10-14 General provisions.

If any assessment or charge levied under this article is invalid because such statutes are found to be unconstitutional, the Common Council may thereafter reassess such assessment or charge pursuant to the provisions of any applicable law.

The Common Council may, without notice or hearing, levy and assess all or any part of the cost of any work or improvement upon the property benefited if notice and hearing are waived in writing by property owners affected.

Notwithstanding any other provision of law or this article or other ordinance or resolution, it is specifically intended and provided by this article that the City of Montello may levy special assessments for work or improvement against the property benefited either before or after the approval of the work plans and specifications, contracting for the work or completing the work or improvement.

§ 10-15 Confidentiality of information about income and expenses requested by Assessor.

[Added 9-5-2017]

Whenever the Assessor, in the performance of the Assessor's duties, requests or obtains income and expense information that is provided to the Assessor, it shall be held by the Assessor on a confidentiality basis, except, however, that the information may be revealed to and used by persons: in the discharging of duties imposed by law; in the discharge of duties imposed by office (including, but not limited to, use by the Assessor in performance of official duties of the Assessor's office and use by the Board of Review in performance of its official duties); or pursuant to order of a court. Income and expense information provided to the Assessor under § 70.47(7)(af), Wis. Stats., unless a court determines that it is inaccurate, is, per § 70.47(7)(af), Wis. Stats., not subject to the right of inspection and copying under § 19.35(1), Wis. Stats.