In addition to other methods provided by law, special assessments
for any public work or public improvement may be levied in accordance
with the provisions of this article and pursuant to § 66.0701,
Wis. Stats.
Whenever the governing body shall determine that any public
work or public improvement 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 the
completion of the work or improvement, when the amount of the assessments
will be determined and levied; the number of annual installments in
which the assessments may be paid, if any; 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 article, except that, when
the governing body determines by resolution that the hearing on the
assessment be held subsequent to the completion of the work or improvement
or the rendering of the service, the report required by § 66.0703(4),
Wis. Stats., shall only contain a statement of the final costs 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
in § 66.0703(7) and (8)(d), Wis. Stats.
Any special assessments levied under this article shall affect
only the property benefited by the public work or improvement and
shall be a lien against the property assessed from the date of the
final resolution of the governing body determining the amount of the
levy.
Any person against whose property a special assessment is levied
under this article may appeal from the levy of the special assessment
in the manner prescribed by § 66.0703(12), Wis. Stats.,
within 40 days of the date of the adoption of the final resolution
by the governing body determining the amount of the levy.