The Village regularly installs public infrastructure improvements,
such as streets, water mains and sewers at Village cost. In some instances
none of such costs should be recouped by either special assessment
or connection charges. In some instances, to recover an appropriate
share of such costs, special assessment procedures should be used.
In other situations, an appropriate cost share should be recovered
through the imposition of connection charges.
(a)
The Village will levy special assessments, when appropriate to do
so, under and pursuant to Wis. Stats. § 66.0703.
(b)
In an appropriate case, the Village will levy special assessments
under the taxing power of the Village, within a limited and determinable
area, for special benefits conferred, but not in excess of the value
of the special benefits conferred.
(c)
In an appropriate case, the Village will levy special assessments
under the police power of the Village, within a limited and determinable
area, for special benefits conferred, upon a reasonable basis and
in proportion to the benefits accruing.
(d)
All special assessments will be apportioned fairly and equitably
among properties in similar situations, taking into consideration
the uniqueness of individual properties.
(e)
Special assessments will only be levied for a local improvement.
If a project provides both a community-wide and a local improvement,
only the local improvement component will be considered in levying
special assessments. In determining whether an improvement is local,
in whole or in part, the Village will refer to the then-current Village
Comprehensive Plan and other relevant information.
(f)
For all special assessments, the Village will consider whether special
benefits have the effect of furnishing an uncommon advantage, which
either increases the services provided to the property, or otherwise
enhances its value. An uncommon advantage must be a benefit that differs
in kind, rather than in degree, from benefits enjoyed by the general
public.
(g)
The Village will not levy a special assessment against any property
that is exempt from special assessment under Wisconsin Statutes.
(h)
In considering any special assessment for a corner property, the
Village will allow a deduction or exemption where a special assessment
has previously been levied for the same improvement in an abutting
street.
(i)
The special assessment costs may include the direct and indirect
construction costs, the resulting damages, 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 Village, the cost of any architectural, engineering and legal
services and any other item of direct or indirect cost that may reasonably
be attributed to the proposed work or improvement. The Village Board
may include costs incurred when private property is acquired for a
public project.
(j)
In considering any special assessment, the formula to be used may
be any recognized formula, or combination thereof.
(k)
In considering any special assessment, costs to be included for calculation
of the special assessment will be reduced by the costs added for oversized
facilities.
(l)
In considering any special assessment, the Village will give consideration
to the presence of wetlands, flood plains, conservation easements
and similar factors affecting property.
(m)
In the situation of property owners in a discrete developed area
who petition the Village to extend an improvement to serve their properties,
if the owners of 51% or more of the group of properties to be served
by the improvement agree to be specially assessed, all of the properties
in the group will be subject to special assessment.
(n)
Special assessments may be deferred in certain limited situations.
(o)
The Village will periodically review its special assessment payment
plan, for installments and interest rates. The current policy is as
follows:
Special Assessments shall be paid in full, or in annual installments.
Assessments also may be prepaid, partially or in whole, after the
installment method has been selected. The number of annual installments
in which an assessment is to be paid will be determined in the Preliminary
Assessment Resolution, based on the total amount of the assessment,
and in accordance with the following:
(1)
If the assessment is less than $400, the assessment shall be
paid in one payment, within 90 days of completion of project.
(2)
If the assessment is at least $400.01 to $1,500, the assessment
shall be paid in five annual installments.
(3)
If the assessment is greater than $1,500.01, the assessment
shall be paid in 10 annual installments, as determined in the preliminary
assessment roll. In no event, shall the assessment installments be
for a period longer than 10 years.
(4)
The rate of interest on the outstanding balance shall be 1.5%
greater than the Village's rate of interest on the bonds which were
issued to finance the project, or in the event no bonds were issued,
then 1.5% greater than the average rate of interest on all similar
bonds issued in the previous calendar year.
(5)
All special assessments are due and payable in full upon the
division of the property (plat or minor land division) or connection
to the improvement for which the special assessment was made.
[Amended 9-12-2022 by Ord. No. 30-2022]
(p)
In all situations where a special assessment has been deferred for more than 10 years, as of January 1, 2017, but has not become due and payable because no event described in Subsection (o)(5) above has occurred, the special assessment shall be converted to a connection charge, as provided in § 70-52 below.
(a)
In the situation of a property owner seeking to extend a public infrastructure
improvement to property to allow for development, with the improvement
traversing sparsely developed or agricultural areas, the Village may
require the requesting property owner to pay to the Village, in advance,
the total amount to extend the improvement to its property. When an
additional property connects to the improvement, that property owner
will contribute to the original requester's cost, by payment of a
connection charge to the Village. The Village will periodically remit
such collected sums to the requester or requester's assignee. The
amount of the connection charge will be equal to the then-current
connection charge, as set by the Village from time to time.
(b)
In the situation of a property owner seeking to extend a public infrastructure
improvement to property to allow for development, with the improvement
traversing sparsely developed or agricultural areas, the Village may
charge the requesting property its fair share of the cost of installation
to the property and fund the remainder itself, with municipal funds.
When an additional property connects to that improvement, that property
owner will contribute to the Village's cost by payment of a connection
charge to the Village. The amount of the connection charge will be
equal to the then-current connection charge, as set by the Village
from time to time.
(c)
In instances where the Village has installed a public infrastructure
improvement entirely at its expense and has not imposed a special
assessment for the project, which would otherwise qualify for special
assessment, a connection charge will be utilized. When a property
connects to the improvement, that property owner will contribute to
the Village's cost through a connection charge paid to the Village.
The amount of the connection charge will be equal to the then-current
connection charge, as set by the Village from time to time.
(d)
In considering any connection charge for a corner property, the Village
will allow a deduction or exemption where a connection charge has
previously been paid for the same improvement in an abutting street.
(e)
The Village Clerk will maintain a docket identifying properties which
are subject to future connection charges. The Village Clerk will make
such docket available to property owners, prospective purchasers,
abstracters and title companies.
(f)
Any property owner subject to a connection charge may pay for said connection charge in installments identical to those set forth in § 70-51(o) provided that either connection to the public infrastructure occurs or a property owner elects to begin installment payments within 12 months the property owner is mailed a copy of the resolution pursuant to Subsection (f)(1).
(1)
The Village Board shall notify property owners of the payment
installment option in Subsection (f) by resolution. The Resolution
shall be mailed to each property owner subject to a connection charge
informing the property owner of the availability of the payment installment
option in Subsection (f).
