In addition to other methods provided by law, special assessments for
any public work or improvement or any current service may be levied in accordance
with the provisions of this chapter, which is adopted pursuant to § 66.0701,
Wis. Stats.
Whenever the Common Council shall determine that any public work or
improvement or any current service shall be financed in whole or in part by
special assessments levied under this chapter, it shall adopt a resolution
specifying this intention and the time, either before or after completion
of the work or improvement, when the amount of the assessments will be determined
and levied, the number of annual installments, if any, in which assessments
may be paid, the rate of interest to be charged on the unpaid balance and
the terms on which any of the assessments may be deferred while no use of
the improvement is made in connection with the property.
The provisions of § 66.0703, Wis. Stats., shall apply to special
assessments levied under this chapter, except that 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 the rendering of a 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.
Notice of the time and place of the public hearing on any special assessment
to be levied and notice of the final assessment and terms of payment thereof
shall be given in the manner prescribed by § 66.0703(7) and (8)(d),
Wis. Stats., unless said notice is waived by all of the owners of property
affected by such special assessment pursuant to § 66.0703(7)(b),
Wis. Stats.
Any special assessment levied under this chapter 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.
[Amended at time of adoption of Code (see Ch. 1, General Provisions,
Art. II)]
Any person against whose property a special assessment is levied under
this chapter may appeal therefrom in the manner prescribed by § 66.0703(12),
Wis. Stats., within 90 days of the date of the final determination by the
Common Council.