The cost of any work or improvement to be paid in whole or in
part by special assessment on property may include the direct and
indirect cost thereof, the damages occasioned thereby, the interest
on bonds or notes issued in anticipation of the collection of the
assessments, a reasonable charge for the services of the administrative
staff of the Town and the cost of any architectural, engineering and
legal services, and any other item of direct or indirect cost which
may reasonably be attributed to the proposed work or improvement.
The amount to be assessed against all property for any such proposed
work or improvement shall be apportioned among the individual parcels
in the manner designated by the Town Board.
[Amended 3-13-2019 by Ord. No. 1]
On the completion and filing of the report required in §
134-2B(5) of this chapter, the Town Clerk shall give notice stating the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district, the place and time at which the report may be inspected and the place and time at which all interested persons, their agents or attorneys may appear before the Town Board or Committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be given either by publication in the official Town newspaper or posted in not less than three public places and a copy of said notice may be mailed to each interested person whose post office address is known. The notice shall be published as a Class 1 notice, under Ch. 985, Wis. Stats., in the city, town or village and a copy of the notice shall be mailed, at least 10 days before the hearing or proceeding, to every interested person whose post office address is known or can be ascertained with reasonable diligence.
If more than a single improvement is undertaken, the Town Board
may combine the assessments as a single assessment on each property
affected except that the property owner may object to any one or more
of said improvements.
If, after completion or after the receipt of bids, the actual cost of any work or improvement is found to vary materially from the original estimate, or the assessment is void or invalid for any reason, or if the Town Board determines to reconsider an assessment, it is empowered, after giving notice as required in §
134-5 to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming be given by the Town Clerk as provided in §
134-6 of this chapter.
If the cost of the work or improvement is less than the assessment
levied, the Town Board, without notice or hearing, shall reduce each
assessment proportionately. If the assessment has been paid either
in part or in full, the Town shall refund the property owner such
overpayment.
Pursuant to § 66.0703(12)(f), Wis. Stats., it shall
be a condition to the maintenance of any appeal that any assessment
appealed shall be paid when due and payable and upon default in payment
any such appeal shall be dismissed.
Pursuant to § 66.0703(13), Wis. Stats., any special
assessment levied under this chapter shall be a lien on the property
against which it is levied on behalf of the Town or appropriate utility
district. The Town Board shall provide for the collection of such
assessments and may establish penalties for payment after the due
date. The Town Board shall provide that all assessments not paid by
the date specified shall be extended upon the tax roll as a delinquent
tax against the property and all proceedings in relation to the collection
of such delinquent taxes shall apply to such assessment, except as
otherwise provided by statute.
[Amended 3-13-2019 by Ord. No. 1]
The Koshkonong Town Board may levy and collect special assessments
and charges under §§ 66.0627 and 66.0703, Wis. Stats.,
and this chapter to pay for all or part of the cost of any public
work or improvement. Special assessments may be paid under § 66.0713,
Wis. Stats. Reassessments shall be under § 66.0731, Wis.
Stats.