This article is adopted pursuant to authority granted in § 66.0701,
Wis. Stats.
In addition to other methods provided by law, special assessments
for any public work or improvement of any current service may be levied
in accordance with the provisions of this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Whenever the Village Board 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 article, 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The provisions of § 66.0703, Wis. Stats. shall apply
to special assessments levied under this article except that, when
the Village Board determines by resolution that the hearing on the
assessments be held subsequent to the completion of the work or improvement
or the rendering of the 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 proposed 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any special assessment levied under this article shall be a
lien against the property assessed from the date of the final resolution
of the Village Board determining the amount of levy.
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., within 90 days after the date
of the notice or of the publication of the final resolution.