City of New Lisbon, WI Article II Special Assessments and Charges

[Adopted 4-2-2001 as Title 3, Ch. 2, of the 2001 Code]

§ 63-21 Authority to levy special assessments.

A. The City of New Lisbon, 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. In addition to other methods approved by law, special assessments for any public work or improvement or any special charge for current services may be levied in accordance with the provisions of this article.[1]

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

B. 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.

C. The favored procedure in the City for proceeding with making specially assessable public improvements as generally set forth in this article is not intended in any way to disregard or to bar proceeding under other methods provided by law for making of public improvements and for the levying of assessments therefor, nor is this article intended to be an exhaustive, detailed recodification of the state law under said statutory section.[2] Detailed requirements still require reference to said statutory section and the subsections thereunder. The purpose hereof is to generally define and establish local procedures.

[2] Editor's Note: See § 66.0703, Special assessments, generally.

§ 63-22 Resolution and report required.

A. Public improvements carried out pursuant to § 66.0703, Wis. Stats., and this article shall be initiated by a preliminary resolution presented to the Council by the City Engineer, which resolution shall declare the Council's intention to exercise its assessment powers for such municipal purpose(s); describe the same, the limits of the proposed assessment district, and the number of installments in which the special assessment may be paid or that the number of installments will be determined at the hearing thereon; and direct the City Engineer to make a report thereon. After adoption of such preliminary resolution by the Common Council, copies thereof shall be forwarded by the City Clerk-Treasurer to the City Engineer. The City Clerk-Treasurer shall forthwith, after adoption of such preliminary resolution, obtain a list of the names and addresses of all interested persons, if with reasonable diligence their names and addresses may be obtained, and forward the same to the City Engineer. Upon receipt of a copy of such preliminary resolution, the City Engineer shall prepare the report thereon.

B. 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.

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

D. When the Common Council determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or rendering of the service, the report required by § 66.0703, Wis. Stats., and Subsections A and B above shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.

§ 63-23 Costs to be paid by special assessment.

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.

§ 63-24 Exemptions; deductions.

A. 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.

B. 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 circumstances 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.

§ 63-25 Notice of proposed or approved project.

A. Notice requirements. On the completion and filing of the report and final resolution with the City Clerk-Treasurer required in § 63-22 of this article, the City Clerk-Treasurer or City Engineer shall prepare a notice of hearing, which notice shall comply with § 66.0703(7), Wis. Stats., and state the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district and the place and time at which the report may be inspected. In publishing the notice of hearing, the City Clerk-Treasurer shall set 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. Such notice shall be signed by the City Clerk-Treasurer who shall cause the same to be published at least once in the official newspaper and shall mail a copy of such notice at least 10 days before the hearing 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 mailing of said notice.

B. Waiver of notice. The Council may, without any notice or hearing, levy and assess the whole or any part of the cost of any municipal work or improvement as a special assessment upon the property specifically benefited thereby whenever notice and hearing thereon are in writing waived by all the owners of property affected by such special assessment. In such cases, the procedure shall be the same as hereinbefore provided except for the noticing and holding of a public hearing thereon.

§ 63-26 Council actions after hearing.

A. After the hearing, the Common Council may:

(1) Approve, disapprove, modify or re-refer the report to the City Engineer with such directions as it deems necessary to change the plans and specifications as to accomplish a fair and equitable assessment.

(2) Continue the public hearing, preliminarily approve plans and specifications and, if the project requires advertising for bids, authorize and direct the advertisement therefor with a date certain for consideration and taking action thereon, inclusive of action on said report and action on final resolution.

B. 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.

C. Council action.

(1) 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.

(2) 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.

D. The City Clerk-Treasurer shall publish the final resolution as required in § 63-22 of this article.

E. 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 under § 66.0703(12), Wis. Stats., or any other applicable provision of law.

F. As soon as the assessable cost of such work or improvement is finalized, the City Clerk-Treasurer shall issue respective special assessment certificates for each property affected specifying the manner in which payment is to be made and shall send copy of the respective assessment affecting each property to each owner's post office address that is known or can be obtained with reasonable diligence.

§ 63-27 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.

§ 63-28 Authority to amend, cancel or confirm assessment.

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 § 63-25, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the City Clerk-Treasurer as provided in § 63-26 of this article.

§ 63-29 Where cost of improvement 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.

§ 63-30 Appeals.

A. Any person against whose property a special assessment is levied under this article may appeal therefrom in the manner prescribed by § 66.0703(12), Wis. Stats., as amended, within 40 days of the date of the final determination of the Common Council.

B. Pursuant to § 66.0703, 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.

§ 63-31 Payment of special assessments; lien on property.

A. Payment of special assessments.

(1) Without interest. Upon receipt of a copy of a special assessment certificate, any person may pay the same in full, without interest, if paid to the City Clerk-Treasurer within the grace period therein allowed and as allowed in the final resolution.

(2) After grace period. If any special assessment, or any part thereof, remains unpaid following the running of the grace period specified for payment without interest, then at the time of preparation of the first tax roll thereafter the same, together with interest computed thereon at the interest rate established in said final resolution and in said certificate computed from the date of levy (i.e., date of final resolution) or the finalizing of assessable costs, whichever is later, shall be entered in such tax roll in such manner as directed in said final resolution and certificate; thereafter, if the same is payable in installments, subsequent installments together with interest at said rate computed on declining balance shall be entered in subsequent tax rolls until fully paid. This provision is in no way intended to prohibit the prepayment of the balance owing at any time on principal together with interest to date of payment only.

B. Assessment a lien. 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. 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.

§ 63-32 Special charges.

A. Special charges authorized. In addition to all other methods provided by law, special charges for current services rendered may be imposed by the City by allocating all or part of the cost of the service to the property served. Such services may include, without limitation because of enumeration, 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, and soil conservation work.[1]

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

B. Payment. If the amounts due the City of New Lisbon for the current services are not paid within 20 days of the date of billing, the City Clerk-Treasurer shall send a notice of the delinquent bill to the customer and to the property owner by mail.

C. Notice; hearing.

(1) The notice referred to in Subsection A shall contain the following statement: "You are entitled to a hearing before the Common Council of the City of New Lisbon to dispute the amount of this charge. You must request this hearing by notifying the City Clerk-Treasurer in writing within 10 days of the date this notice was mailed."

(2) The City Clerk-Treasurer shall set the date and time for hearing upon receiving a written request. This hearing shall be held before the Common Council of the City of New Lisbon.

(3) At the time of the hearing referred to in Subsection C(2) above, the Common Council shall hear all evidence brought before it concerning the correctness of the amount billed by the City of New Lisbon in accordance with this section. At the conclusion of this hearing, the Common Council shall decide the amount due the City of New Lisbon. All parties in attendance shall be notified of the Council's decision.

(4) If the amount determined to be due the City of New Lisbon after the hearing is not paid within five days from the date of the Council's decision, then this amount shall become a lien upon the real property served by the current service referred to in Subsection A above. This shall be accomplished pursuant to the power granted the City of New Lisbon by § 66.0627, Wis. Stats.

(5) If a hearing is not requested in accordance with this section, then the amount due the City of New Lisbon shall become a lien upon the real property served by the current service referred to in Subsection A upon the expiration of 12 days from the date the notice referred to in Subsection B above was mailed. This shall be accomplished pursuant to the power granted the City of New Lisbon by § 66.0627, Wis. Stats.

(6) This section shall not prevent the City of New Lisbon or its utilities from disconnecting service for nonpayment of bills.

D. Lien. Special charges for current services shall not be payable in installments. If not paid within the period fixed by the Common Council, such delinquent special charges, pursuant to § 63-31, shall become a lien on said property as of the date of such delinquency and shall automatically be extended upon the current or next tax roll as a delinquent tax against the property, as provided by § 66.0627, Wis. Stats., and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes shall apply to such special charge. Notice of special charges for current services need not be given except as required by § 66.0627, Wis. Stats., as amended.

E. Miscellaneous provisions. Section 63-22A of this article shall not be applicable to proceedings under this section.

§ 63-33 General provisions. [1]

A. 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.

B. 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 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.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

§ 63-34 Special assessment B bonds.

As an alternative to any other financing method, the Common Council may provide for the payment of the initial cost of any public improvement from the proceeds of special assessment B bonds issued under § 66.0713(4) and (5), Wis. Stats. Special assessments to retire such bonds and pay the interest thereon shall be levied under § 66.0703, Wis. Stats., payable in such installments at a rate to be determined by the Council based upon borrowed money rates at the time of the special assessment.