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, and 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 and the cost of any indirect architectural expenses
which may be attributed to the proposed property for any such proposed
work or improvement shall be apportioned among the individual parcels
in the manner designated by the Village Board.
[Amended at time of adoption of Code (see Ch. 1-2, Adoption
of Code)]
On the completion and filing of the report required in §
2-6-2B(5) of this chapter, the Clerk-Treasurer 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 Village Board or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. 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 Village
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 the 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 Village Board decides to reconsider an assessment, it is empowered, after giving notice as required in §
2-6-5, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming be given by the Clerk-Treasurer as provided in §
2-6-6 of this chapter.
If the cost of the work or improvement is less than the assessment
levied, the Village Board, without notice or hearing, shall reduce
each assessment proportionately. If the assessment has been paid either
in part or in full, the Village 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. 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 Village of Wild Rose.
The Village Board shall provide for the collection of such assessments
and may establish penalties for payment after the due date. The Village
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.
The special charges are due on January 31 of each year.
Personal property taxes shall be paid in full by January 31
of each year.
If a payment received is not sufficient to pay all general property
taxes, special charges, special assessments and special taxes due,
the payment shall be applied to the amounts due, including interest
and penalties thereon, in the following order: