[HISTORY: Adopted by the Village Board of the Village of Gresham as §§ 8.07 and 8.08 of the prior Code. Amendments noted where applicable.]
A. 
The installation of any public improvement shall be an exercise 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., respectively.
B. 
The total cost of any public 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, site preparation and restoration, damages occasioned by the public improvement, interest on bonds or notes issued in anticipation of the collection of assessments, and a reasonable charge for engineering, legal and administrative costs.
C. 
The total assessment for any public improvement shall be based upon the total cost, as defined in Subsection B above, and shall be apportioned among the individual parcels benefited. Such apportionment shall generally be computed on a linear frontage basis unless the Village Board otherwise determines that extenuating circumstances require a different method of apportionment.
A. 
Except as provided in Chapter 318, Subdivision of Land, of this Code, all sewer and water main extensions shall be constructed by the Village in accordance with specifications established by the Village Board.
B. 
Special assessments for all new sewer and water main extensions shall be levied at 100% of the total cost of construction.
A. 
Streets shall be constructed by the Village in accordance with specifications established by the Village Board. Street widths shall be in accordance with the width indicated on the Official Map.
B. 
Special assessments for all new and replacement streets shall be levied at 100% of the cost.
A. 
Curb and gutter shall be constructed by the Village in accordance with specifications established by the Village Board.
B. 
Special assessments for all new and replacement curb and gutter shall be levied at 100% of the total cost.
A. 
The sidewalk shall be located in such places and at such grades as designated by the Village Board and shall be constructed in accordance with standards established by the Board.
B. 
Special assessments for all new and replacement sidewalks shall be assessed at 100% of the total cost.
As provided in § 66.0701, Wis. Stats., in addition to other methods provided by law, special assessments for any public work or improvement may be levied by alternate methods. The Village Board hereby elects to levy such special assessments as provided in this article.
Whenever the Village Board shall determine that any public work or improvement shall be financed in whole or in part by special assessments levied under this article, it shall adopt a preliminary resolution setting forth the following:
A. 
Its intent to exercise its police powers for the purpose of levying special assessments for the stated municipal purpose.
B. 
The limits of the proposed assessment district.
C. 
The time, either before or after completion of the work or improvement, when the amount of such assessments shall be determined and levied.
D. 
The number of installments in which the special assessments may be paid or that the number of installments shall be determined after the public hearing required by § 234-9 below, and shall be included in the final resolution.
E. 
The rate of interest to be charged on the unpaid installments or that the rate of interest will be determined after the public hearing required by § 234-9 below, and shall be included in the final resolution.
F. 
The terms on which any of such assessments may be deferred while no use of the improvement is made in connection with the property, or that such terms will be determined after the public hearing required by § 234-9 below, and will be included in the final resolution.
G. 
The Village Engineer shall prepare a report as required by § 234-8 below.
Whenever the Village Board, by preliminary resolution, directs the Village Engineer to prepare a report, the Engineer shall prepare a report consisting of the following:
A. 
Preliminary or final plans and specifications for the public work.
B. 
An estimate of the entire cost of the proposed work or improvement, except that when the Village Board determines by preliminary resolution that the hearing on such assessments shall be held subsequent to the completion of the work or improvement, the report shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of such costs.
C. 
A schedule of the proposed assessments.
D. 
A statement that each property against which the assessments are proposed has been inspected and is benefited, setting forth the basis for such benefit.
E. 
Upon completion of the report, the Village Engineer shall file a copy of the report with the Village Clerk.
The provisions of § 66.0703, Wis. Stats., including those related to notice, hearing and the adoption of a final resolution shall, to the extent not inconsistent with this article, apply to special assessments levied under this article.
Every special assessment levied under this article shall be a lien against the property assessed from the date of the final resolution of the Village Board determining the amount of such levy.