Village of Bellevue, WI
Brown County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Bellevue Board as indicated in article histories. Amendments noted where applicable.]
[Adopted 4-15-1998 as Ch. 3 of the 1998 Code]
A. 
Clerk-Treasurer to prepare tax roll. The Village Clerk-Treasurer shall prepare the tax roll annually in accordance with and as required by § 70.65, Wis. Stats., and such other provisions of the Wisconsin Statutes as they may apply, and as they may be amended from time to time.
B. 
Clerk-Treasurer responsible for collection. The Village Clerk-Treasurer shall collect all general property taxes, special assessments, special taxes and special charges shown in the tax rolls in accordance with and as required by § 74.07, Wis. Stats., and such other provisions of Wisconsin Statutes as they may apply, and as they may be amended from time to time.
The calendar year shall be the fiscal year.
A. 
Preparation.
(1) 
Village Administrator to prepare. The Village Administrator shall annually prepare and submit for approval of the Village Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing fiscal year.
(2) 
Information required. The budget shall include the following information:
(a) 
The expense of conducting each department and activity of the Village for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
(b) 
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.
(c) 
An itemization of the amount of money to be raised from general property taxes which, with income from other sources, shall be necessary to meet the proposed expenditures.
(d) 
Such other information as may be required by the Board and state law.
(3) 
Copies required. The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
B. 
Hearing. The Board shall hold a public hearing on the budget as required by law.
C. 
Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.
The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by a two-thirds vote of all the Trustees of the Village Board. Notice of such change shall be given by publication within 10 days thereafter in the official Village newspaper.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 49-4. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made has been accomplished or abandoned.
A. 
Village Board to audit accounts. Except as provided in Subsections C and D of this section, no account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Village treasury therefor. Every such account shall be itemized.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
Claims to be verified. All accounts, demands or claims against the Village shall be verified by the claimant or proper official.
C. 
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees shall be paid by payroll, verified by the proper Village official and filed with the Village Clerk-Treasurer.
D. 
Payment of bills in the interim. The Village Administrator and Village Clerk-Treasurer shall be authorized to pay bills in the interim prior to the next regular Village Board meeting. Some of the bills incurred by the Village have billing restrictions that require payment to be submitted to vendors before the next regular scheduled Board meeting or late fees would be incurred. A list of bills in the interim shall be defined in scope to include but are not limited to the following:[2]
(1) 
Utility bills, electric, telephone and internet.
(2) 
Insurance premiums, medical, dental, and vision.
(3) 
Employee reimbursements.
(4) 
Permit fees.
(5) 
Credit card payments.
(6) 
Payroll liabilities (taxes, retirement, etc.).
[2]
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
A. 
Village Board members. Village Board members shall receive reimbursement for seminars, conventions and workshops. Board members shall be reimbursed for mileage. A travel statement with receipts attached, if appropriate, shall be submitted to the Village Clerk-Treasurer before payment shall be made.
B. 
Other officers and employees. Village officers and employees, other than Village Board members, shall be reimbursed for trips taken at the same rate as Board members, but no reimbursement shall be provided unless such expense has been authorized in advance by the Village Administrator. A travel statement with receipts attached, if appropriate, shall be submitted to the Village Clerk-Treasurer before payment shall be made.
The Clerk-Treasurer may invest any Village funds not immediately needed, pursuant to § 66.0603(1m), Wis. Stats.
A. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
CUSTOMER
Any person residing for a continuous period of time less than one month in a hotel, motel or furnished accommodation available to the public.[1]
HOTEL or MOTEL
A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, hotels, tourist rooms, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins, and any other building in which accommodations are available to the public, except accommodations rendered for a continuous period of more than one month and accommodations furnished by hospitals, sanitariums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable, or educational purposes, provided no part of the net earnings of such corporations and associations inure to the benefit of any private shareholder or individual.
PERSON RESPONSIBLE
The sole owner of the business subject to this section; the partners, if a partnership owns the business subject to this section; or the corporate president or designated general manager or agent, if a corporation owns the business subject to this section.
[1]
Editor's Note: The former definition of "gross receipts," which immediately followed this definition, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
Tax imposed. Pursuant to § 66.0615, Wis. Stats., a tax is imposed on the privilege of furnishing at retail rooms or lodging to customers by hotelkeepers, motel operators, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodation. Such tax shall be at the rate of 10% of the gross receipts from such retail furnishing of rooms or lodging. Such tax shall be collected from the customer when the customer's bill is paid and shall be paid by the person responsible to the Village Clerk-Treasurer on a monthly basis. Such tax shall not be subject to the selective sales tax imposed by § 77.52(2), Wis. Stats. The proceeds of such tax shall be remitted to and received by the Clerk-Treasurer monthly on or before the 20th day of the following month. Such tax shall be distributed as provided by resolution of the Board.
[Amended 2-8-2012 by Ord. No. O-2012-04[2]]
[2]
Editor's Note: Section 3 of this ordinance provided as follows: "This ordinance shall take effect 30 days after the passage of similar ordinances by the Cities of Green Bay and De Pere and the Villages of Allouez, Ashwaubenon, Bellevue, Howard and Suamico."
C. 
Permit. Every person furnishing rooms or lodging under Subsection B above shall file with the Clerk-Treasurer an application for a room tax identification number for each place of business. Every application shall be made upon a form prescribed by the Clerk-Treasurer and shall set forth the name under which the applicant intends to transact business, location of the place of business, and such other information as the Clerk-Treasurer requires. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person responsible who is authorized to act on behalf of the business.
D. 
Tax number. The Clerk-Treasurer shall issue to each applicant a separate number for each place of business within the Village of Bellevue. Such number is not assignable and is valid only for the person in whose name it is issued and for the collection of the room tax at the place designated therein.
E. 
Records to be kept. Every person liable for the tax imposed by this section shall keep, or cause to be kept, such records, receipts, invoices and other pertinent papers in such form as the Clerk-Treasurer requires.
F. 
Filing of returns.
(1) 
Returns to be filed. A return shall be filed with the Clerk-Treasurer by each person responsible, subject to Subsection B above, on or before the day on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar month from such retail furnishing of rooms or lodging, the amount of tax imposed for such period, and such other information as the Clerk-Treasurer deems necessary to administer this section. An annual return shall be filed within 90 days of the close of each calendar or fiscal year and shall contain certain such information as the Clerk-Treasurer requires to administer this section. Each return shall be signed by the person required to file a return, or an authorized agent, but need not be verified by oath. The Clerk-Treasurer may, for good cause, extend the time of filing any return, but not longer than 30 days from the filing date.
(2) 
Failure to file. If any person required to make a return fails, neglects or refuses to do so for the amount and in the manner, form, and time prescribed herein, the Clerk-Treasurer, according to his or her best judgment, shall determine the amount of the tax due the Village of Bellevue and make doomage assessment upon the person who fails to file and pay on a timely basis. Each person whose tax is determined by the Clerk-Treasurer shall pay the amount determined plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment as determined by the Clerk-Treasurer may be granted until the person files a correct room tax return and permits the Clerk-Treasurer or an authorized agent to inspect and audit the records of the business required to be kept in Subsection E above.
(3) 
Forfeiture for late filing. In addition of any other forfeiture provided herein, whether imposed or not, a forfeiture of $100 shall be imposed upon, and collected from, any person each time such person fails to file the return required in Subsection F(1) above on a timely basis.
G. 
Clerk-Treasurer's right of inspection and audit.
(1) 
Whenever the Clerk-Treasurer has probable cause to believe that the correct amount of room tax has not been assessed upon and collected from customers, or that the tax return is not correct, the Clerk-Treasurer may cause an inspection and audit of the financial records of any person subject to Subsection B above to determine whether or not the correct amount of room tax is assessed, collected, and paid according to Subsections B and F above.
(2) 
In the event any person subject to Subsection B above fails to comply with a request by the Clerk-Treasurer or an authorized agent to inspect and audit the person's financial records as in Subsection G(1) above, such person shall be subject to a forfeiture in the amount of 5% of the tax due at the time of the audit.
H. 
Confidentiality. Information obtained under this section shall be confidential, except the Clerk-Treasurer may provide information to persons using the information in the discharge of duties imposed by law, the duties of their office, such as the duties of the office of Room Tax Commissioner, or by order of a court. The Clerk-Treasurer may publish statistics classified so as not to disclose the identity of particular returns. Any person who violates any provision of this subsection shall forfeit not less than $100 nor more than $300.
I. 
Administration and payment of taxes. This section shall be administered by the Clerk-Treasurer. The tax imposed for the month is due and payable on the 20th day of the month following the collection of the tax from the customer under Subsection B above.
J. 
Failure to pay tax when due.
(1) 
Forfeitures. In addition to the forfeitures provided in this section and the tax due under this section, a forfeiture of 25% of the room tax due for the previous year under Subsection B above or $5,000, whichever is less, shall be imposed upon any person or business that allows the monthly tax imposed to be delinquent under this section.
(2) 
Delinquent taxes. The tax imposed by the section shall become delinquent if not paid within 30 days after the due date of the return or within 30 days after the expiration of an extension period if one has been granted. If a return is filed late, or there is no return filed, the due date for the taxes imposed is the due date of the return.
(3) 
Security may be required.
(a) 
In order to protect the revenue of the Village of Bellevue, the Clerk-Treasurer shall require any person liable for the tax imposed by this section who fails to pay the tax as herein required to file with the Clerk-Treasurer, before or after the permit is issued, such security, not in excess of $5,000 cash or a surety bond equal to the prior month's tax, as the Clerk-Treasurer determines. If any taxpayer fails or refuses to place such security, the Clerk-Treasurer may refuse or revoke its permit.
(b) 
If any taxpayer is delinquent in the payment of the taxes imposed by this section, the Clerk-Treasurer may, upon 10 days' notice after giving the taxpayer an opportunity to confer, recover the taxes, interest, and penalties from the security or surety placed with the Clerk-Treasurer by such taxpayer. No interest shall be paid or allowed by to any person for the deposit of such security.
K. 
Disbursement of tax proceeds. Pursuant to § 66.0615(1m)(b)2, Wis. Stats., the Village of Bellevue obligates itself to enter into an intergovernmental agreement under § 66.0301, Wis. Stats., with all other municipalities participating in the Room Tax Commission created thereunder. Notwithstanding the rights and obligations of the Village of Bellevue to retain or disburse the proceeds of the room tax herein imposed, whether by contract or otherwise, the Village of Bellevue shall disburse and pay to the Room Tax Commission the total amount collected by the Village of Bellevue as and for room tax hereunder, less an amount which the Village of Bellevue may retain for purposes of administering said room tax in the amount of 4% of the proceeds so disbursed to the Commission. Said amount shall be used by the Room Tax Commission as provided in § 66.0615, Wis. Stats.
L. 
Tax not to be repealed. The room tax imposed by this section shall not be repealed nor shall said tax be amended or reduced below the level of 8% of the gross receipts from the retail furnishing of rooms or lodging while there remains outstanding any indebtedness owing for construction of the new arena and expanded convention center.
[Adopted 9-25-2013 by Ord. No. O-2013-10 (§ 8.01 of the 1998 Code)]
Special assessments shall be levied upon any parcel of land within the Village whenever special benefits are conferred upon such parcel of land by any municipal work or improvement. Special assessments will be levied as provided for in § 66.0703, Wis. Stats., and the provisions of this article.
The following terms shall have the following meanings for purposes of this article:
AGRICULTURALLY ZONED PROPERTY
Property that is zoned A-1 or A-2 as defined in the Village Zoning Code.
ASSESSMENT DISTRICT
Any geographical area designated by a resolution of the Village Board in which public works or improvements are to be installed, the costs of which are to be recovered through the levy of special assessments against benefiting properties within such district.
CORNER LOT
A lot located at the intersection of two public streets where the interior angle of such intersection does not exceed 135°.
COUNTY HIGHWAY
Any street within the Village that is officially designated as a county highway.
FEDERAL HIGHWAY
Any street within the Village that is designated as a federal interstate or United States highway.
LOCAL STREET
Any street within the Village of Bellevue that is not designated as a county, state, or federal highway and has the following characteristics:
A. 
Width: (maximum) 37 feet back of curb to back of curb.
B. 
Section: three inches of E-1 bituminous pavement; seven inches of 1 1/4 inch crushed aggregate base course; eight inches of three-inch breaker run; twenty-four-inch curb and gutter on both sides of the street.
MAJOR STREET
Any street within the Village of Bellevue that is not designated as a county, state or federal highway with the following characteristics:
A. 
Width: greater than 37 feet back of curb to back of curb.
B. 
Section: greater than three inches of E-1 bituminous pavement; seven inches of 1 1/4 inch crushed aggregate base course; eight inches of three-inch breaker run; twenty-four-inch curb and gutter on both sides of the street.
NONRESIDENTIALLY ZONED PROPERTY
Property that is zoned R-3, B-1, B-2, B-3, LI, HI, I-1, or PDD as defined in the Village Zoning Code.
RESIDENTIALLY ZONED PROPERTY
Property that is zoned R-1 or R-2 as defined in the Village Zoning Code.
STATE HIGHWAY
Any street within the Village that is officially designated as a state or business highway.
A. 
A pavement rehabilitation process that removes the top layer of bituminous pavement by the grinding action of a large machine called a "milling machine." The overlay part of the term refers to the placement of a new bituminous pavement. The mill and overlay pavement rehabilitation may also include spot repairs of concrete curb and gutter.
B. 
Pavement reconditioning is a rehabilitation process that pulverizes old bituminous pavement and mixes it with the underlying aggregate, which adds additional stability to the existing subgrade and aggregate base. After reclamation and grading, two lifts of bituminous pavement will be placed. The reclamation process may include spot repairs of existing concrete curb and gutter.
C. 
Pavement reconstruction involves the complete rebuilding of the subgrade, aggregate base, and bituminous pavement of a roadway. The reconstruction process will also involve installation or replacement of concrete curb and gutter and driveway aprons.
THROUGH LOT
A lot having a pair of opposite lot lines along two more or less parallel public streets and which is not a corner lot.
A. 
Per-foot assessments. The amount to be levied and charged against a parcel of land lying within an assessment district shall be determined by multiplying the assessable footage of the parcel by the sum of the assessable project costs divided by the total assessable frontage within the assessment district.
B. 
Per-lot assessments. When the scope of public improvements to be made is limited to street resurfacing, to include any necessary curb replacement, and if the Village Board further determines that the properties within the assessment district are reasonably homogeneous with respect to size, street frontage and use, the amount to be levied and charged against a parcel of land lying within an assessment district shall be determined by dividing the sum of the assessable project costs by the total number of lots within the assessment district. Corner lots shall be counted as one lot for assessment purposes, except that when only one of the two abutting streets is being resurfaced, the corner lot shall be counted as, and receive a one-half lot assessment. If in the judgment of the Village Board a parcel of land has the potential to be subdivided to create additional buildable lots, the Board may assess that parcel of land additional per lot charges as appropriate.
C. 
Alternative methods. Notwithstanding Subsections A and B above, the Village Board may specify an alternative method of computing the amount of assessments to be levied when, in its judgment, such alternative method would produce assessments that are more equitable than if calculated using either of the foregoing methods.
Except as specifically provided in Subsection A through P hereafter, the total cost of any municipal work or improvement installed, to include associated engineering, inspection, and administrative expenses, shall be assessed to those parcels of land within the assessment district benefiting therefrom.
A. 
Sanitary sewer. When sanitary sewer pipe larger than eight inches in diameter is installed, benefiting parcels shall only be assessed for eight-inch pipe at a cost determined by the Village's Engineer. The additional expense for the larger pipe shall be paid by the Village.
B. 
Residential storm sewer. When storm sewer pipe larger than 24 inches in diameter is installed within a residential area, benefiting parcels shall only be assessed for twenty-four-inch pipe at a cost determined by the Village's Engineer. The additional expense for the larger pipe shall be paid by the Village.
C. 
Nonresidential storm sewer. Properties within business, industrial and institutional districts will be assessed for the full diameter of any installed storm sewer pipes less any incremental size of pipe which is needed to accommodate drainage from properties located outside the assessment district as determined by the Village's Engineer.
D. 
Water mains. When water mains larger than eight inches in diameter are installed, benefiting parcels shall only be assessed for eight-inch mains at a cost determined by the Village's Engineer. The additional expense for the larger main shall be paid by the Village.
E. 
Residentially zoned street construction, local or major. When any local or major street within the Village is constructed or reconstructed to be wider than 37 feet as measured from the back of curb to back of curb, benefiting residentially zoned parcels shall be assessed for no greater than a thirty-seven-foot street, as defined in the definition of "local street" in § 49-11, at a cost determined by the Village's Engineer, less facility costs listed in Subsections M through P below. The additional expense for the wider street shall be paid by the Village.
F. 
Nonresidentially zoned street construction, local or major. When any local or major street within the Village is constructed or reconstructed to be wider than 44 feet as measured from the back of curb to back of curb, benefiting nonresidentially zoned parcels shall be assessed for no greater than a forty-four-foot street, as defined in the definition of "major street" in § 49-11, at a cost determined by the Village's Engineer, less facility costs listed in Subsections M through P below. The additional expense for the wider street shall be paid by the Village.
G. 
Residentially zoned street construction, county highway. Any residentially zoned property located on a county highway shall not be assessed more than a thirty-seven foot local road section as defined in the definition of "local street" in § 49-11. The additional expense of the wider street shall be paid by the Village. Supplemental funds that become available to a project are used to reduce special assessments after Village funding contributions, including oversize road sections, and facility costs listed in Subsections M through P below have been removed from the project costs.
H. 
Nonresidentially zoned street construction, county highway. Any nonresidentially zoned property located on a county highway shall not be assessed more than a forty-four-foot major road section as defined in the definition of "major street" in § 49-11. The additional expense of the wider street shall be paid by the Village. Supplemental funds that become available to a project are used to reduce special assessments after Village funding contributions, including oversize road sections, and facility costs listed in Subsections M through P have been removed from the project costs.
I. 
Agriculturally zoned improvements.
(1) 
Land zoned A-1 or zoned A-2 and complies with the farmland preservation criteria as defined in Ch. 91, Wis. Stats., shall be assessed in accordance with § 91.15, Wis. Stats., for eligible project costs. The stated cost of the installed improvements are deferred and are funded and held by the Village for the benefit of the property owner, until a time that the zoning changes or the farmland preservation agreement no longer apples.
(2) 
The rate of assessment for street construction shall be capped at no more than the cost to reconstruct a local street section as defined in the definition of "local street" in § 49-11 above.
J. 
Sanitary sewer, storm sewer, and water service laterals. The cost of laterals shall not be added to the assessable project costs. The total cost of all laterals installed shall be divided by the total number of laterals to produce an average cost for each type of lateral (sanitary sewer, storm sewer, and water service). Separate costs shall be established for each size of sanitary sewer and water service lateral if one more than one size is to be installed within the assessment district. The resultant lateral cost(s) shall be charged directly to each parcel within the assessment district for each type and size of lateral installed to that parcel.
K. 
Concrete driveway aprons.
(1) 
Except as provided in Subsection K(2) hereafter, the cost of concrete driveway aprons shall not be added to the assessable project costs. Each parcel within the assessment district that receives a concrete driveway apron will be charged directly for the cost of the improvement.
(2) 
When streets are resurfaced, and the Village determines that a portion of any concrete gutter at the base of a driveway apron must be replaced, then the costs for the removal and replacement of the gutter and the first 24 inches of the concrete apron measured from the back or curb shall be included in the assessable project costs.
L. 
Replacement of sanitary sewer, storm sewer or water service mains. The cost of replacing any sanitary sewer, storm sewer, or water service main shall be paid by the Village.
M. 
Bike lanes. The costs associated with the additional pavement width related with bike lanes shall be paid for by the Village unless it is related to a new development and required as part of the plat approval process. Section 49-16 shall apply in this instance.
N. 
Side paths and multiuse paths. The costs associated with the installation of side paths and multiuse paths shall be paid for by the Village unless it is related to a new development and required as part of the plat approval process. Section 49-16 shall apply in this instance.
O. 
Bridges. The costs associated with the installation and/or maintenance of a bridge structure shall be paid for by the Village.
P. 
Streetlighting. The costs associated with the installation of streetlighting as determined by the Village Board shall be paid for by the Village.
Assessable footage is equal to the total number of feet that a parcel of land fronts upon the right-of-way or easement in which the public work or improvement is to be installed. For assessment purposes, assessable footage shall be determined as follows:
A. 
Platted lands. If the parcel of land to be assessed has been platted under § 236, Wis. Stats., the lot line dimensions shown on the certified survey map or subdivision plat shall be used to determine assessable footage.
B. 
Unplatted lands. If the parcel of land to be assessed is not platted, and if no accurate plat of survey or other record is available which indicates the dimensions of the parcel, assessable footage shall be determined by scaling or field measurement, with said assessable footage subject to field verification upon completion of the project.
C. 
Corner lots. The following special provisions shall apply to corner lots:
(1) 
Corner lots when both sides are to be improved. The assessable footage of a corner lot is equal to the sum of the dimensions of the two lot lines fronting on the right(s)-of-way or easement(s) in which the public work or improvement is to be installed plus the arc of the intersection of the same two lot lines.
(2) 
Corner lots when only one side is to be improved. The assessable footage shall be calculated in the manner described in Subsection C(1) except that only the dimension of the lot line which fronts on the right-of-way or easement in which the public work or improvement is to be installed shall be used plus 1/2 of the arc of the intersection of said lot line with the lot line fronting on the second right-of-way.
(3) 
Where the dimension of the arc on a corner lot is not available or cannot be determined, the tangent, radius, or a field measurement may be substituted.
D. 
Minimum assessable footage. If the assessable footage of a parcel is determined to be less than 80 feet, then said parcel shall be considered to have an assessable footage of 80 feet.
E. 
Maximum assessable footage: improvements to rural road sections. If the assessable footage of a parcel is determined to be more than 150 feet, then said parcel shall be considered to have an assessable footage of 150 feet. The foregoing maximum assessable footage provision applies only to parcels located within an assessment district where a rural road section is being reconstructed or improved, but will remain a rural road section. The Village shall pay the costs for said reconstruction or improvement on any footage exceeding 150 feet on any parcel within the assessment district.
F. 
Full assessment. Except as specified in Subsection G of this section, any time storm sewer, sanitary sewer or water services are extended in such a manner so as to allow a parcel of land to connect to or benefit from such services, that parcel's assessable footage shall be calculated in the manner specified in Subsections A through D of this section regardless of whether the storm sewer, sanitary sewer or water service mains are physically installed along the entire length of that parcel of land. Any parcel of land so assessed shall be deemed fully served and shall not be subject to any further assessment for storm sewer, sanitary sewer or water service mains.
G. 
Partial assessment. An assessment shall be considered partial when any public work or improvement is installed which is intended to serve only a portion of a parcel of land, given that such parcel may be further subdivided, and such subdivision would then require further extension of services at that time in order to serve said parcel. In such cases, the assessable footage of the parcel of land partially served shall be equal to the actual footage of the public work or improvement installed within the right-of-way or easement upon which the parcel fronts. In no case, however, shall the assessable footage be less than 80 feet as provided for in Subsection D of this section. Any parcel of land assessed in accordance with this subsection shall be considered partially served and shall be fully subject to future assessments for additional extensions of public works or improvements.
When the per-foot method of assessment is used, certain properties are eligible for assessment credits. Any assessment credit granted reduces the total assessable footage within the assessment district for the purposes of cost computation unless otherwise specified by this article or by the Village Board, in which case, the Village shall pay the cost of the assessments for the credited area. Assessment credits will be provided as follows:
A. 
Corner lots. The assessable footage of a corner lot shall be reduced by an amount equal to 1/2 of the longest lot line fronting on a public right-of-way, however, such reduction shall not exceed 75 feet. A corner lot assessment credit is not granted until the second side has been improved.
B. 
Through lots. Through lots shall be assessed for public works or improvements which are installed in the street right-of-way from which the property is served with street access, sanitary sewer, storm sewer, and water service, as applicable. Through lots will not be assessed for any public works or improvements installed within the second street right-of-way except as provided for in Subsection B(1) and (2) hereafter.
(1) 
Through lots which could be subdivided to create a legal zoning lot which would abut the second street right-of-way may be assessed for those services.
(2) 
Through lots that may utilize and benefit from a public work or improvement on a second street right-of-way shall be assessed for that public work or improvement.
C. 
Nonbenefiting property. If the Village Board determines that a natural or man-made feature or obstruction has prevented a parcel from being subdivided to create the maximum number of zoning lots that would have been possible had the feature or obstruction not been present, the assessable footage of that parcel may be reduced as follows:
(1) 
A map of the affected parcel shall be prepared which lays out the potential features or obstructions. Such features and obstructions may include creeks, ravines, floodplains, steep embankments, large public utility easements, or place of public access.
(2) 
In the event that a parcel has an existing habitable structure, and the remaining frontage is less than the minimum zoning lot width, the parcel shall be assessed the minimum zoning lot width applicable to that zoning.
(3) 
The map prepared in accordance with Subsection C(1) above will be compared to the actual topography of the site. The parcel shall receive a credit for the portion of the feature or obstruction that lies within the parcel.
(4) 
No credit under this section will be granted if the Village Board determines that the feature or obstacle which prevents further subdivision of the parcel was intentionally created by the property owner.
(5) 
If in the judgment of the Village Board there is a reasonable belief that the portion of the parcel for which a credit is to be granted under this section may eventually be developed, no credit shall be given, and a deferred assessment shall be placed against the property instead that shall only become due if said portion of property is issued a building permit, subdivided, or is provided a connection to sanitary sewer, water, or storm sewer utilities. If such a deferred assessment is granted, then the Village shall initially pay the cost of the assessments which are to be deferred.
Any person, partnership, corporation or other similar entity who requests that the Village extend or install public works or improvements for the purpose of developing one or more parcels of land under their control or ownership is considered a developer and subject to the following special provisions:
A. 
No new subdivision or development located within the sewer service area will be permitted without sanitary sewers, water mains, curb and gutter, blacktop or concrete streets and storm sewers or other approved drainage conveyances, unless the Village Board determines that installation of one or more of the foregoing improvements is not necessary to serve the public interest.
B. 
All public works and improvements to be installed within the rights-of-way and easements of the Village shall be designed by the Village Engineer and installed by approved construction contractors selected in accordance with applicable Wisconsin Statutes and Village contracting policies.
C. 
Prior to the installation of any approved public works or improvements, the developer must enter into an agreement with the Village that provides the terms of payment for the improvements to be installed.
D. 
Prior to the installation of any approved public works or improvements, the developer must deposit with the Village an instrument of security as may be acceptable to the Village, which will guarantee full payment to the Village for the public works and improvements to be installed for the developer's benefit.
E. 
The developer shall pay for the total cost of any municipal work or improvement installed, to include associated engineering, inspection, and administrative expenses, except for oversized streets and oversized storm sewer, sanitary sewer, and water service mains as provided for in § 49-13A through F, and except as provided for in Subsection F hereafter.
F. 
The developer shall pay all costs for oversized streets and oversized storm sewer, sanitary sewer, and water service mains if the Village Board determines that the requirement for such oversized streets and oversized pipes is directly attributable to and for the principal benefit of the development, and such oversized streets and pipes would not otherwise be required to provide capacity for future development to be served utilizing the same infrastructure.