A.
General application.
(1)
The installation of any special street improvement shall be an exercise of the special taxing power or 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 §§ 66.0703 and 66.0701, Wis. Stats.
(2)
The total cost of any special 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, side preparation and restoration, damages occasioned by the special improvement, interest on bonds or notes issued in anticipation of the collection of assessments, and a reasonable charge for engineering, legal and administrative costs.
(3)
The total assessment for any special improvement shall be based upon the total cost as defined in Subsection A(2) 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 assessment.
C.
Assessments a lien. All charges established in this section shall be direct liens upon the property improved.