The installation of any public improvement shall be an exercise of
the police power of the Village, as may from time to time be determined
by the Village Board, and the property served shall be assessed pursuant
to the provisions of §§ 66.0701 and 66.0703, Wis. Stats.
The total cost of any public improvement to be paid in whole or in
part by special assessment shall include the direct and indirect costs
reasonably attributable thereto including, but not limited to, materials,
supplies, labor, equipment, site preparation and restoration, damages
occasioned by the public improvement, interest on bonds or notes issued
in anticipation of the collection of assessments, and a reasonable
charge for engineering, legal and administrative costs.
The total assessment for any public improvement shall be based upon the total cost, as defined in Subsection B above, and shall be apportioned among the individual parcels benefited. Such apportionment shall generally be computed on a lineal-frontage basis unless the Village Board otherwise determines that extenuating circumstances require a different method of apportionment.
The sidewalk shall be located in such places and at such grades as
designated by the Village Board and shall be constructed in accordance
with standards established by the Village Board.
Special assessments for all new sidewalks shall be 100% of the total
cost and replacement sidewalks shall be levied at 75% of the total
cost; if the sidewalk is damaged by the owner, the replacement sidewalk
shall be assessed at 100%.