A.
The City of Onalaska, by resolution of its Common Council, may levy
and collect special assessments upon property in a limited and determinable
area for special benefits conferred upon such property by any municipal
work or improvement and may provide for the payment of all or any
part of the cost of the work or improvement. In addition to other
methods approved by law, special assessments for any public work or
improvement or any special charge for current services may be levied
in accordance with the provisions of this chapter.
B.
The amount assessed against any property for any work or improvement
which does not represent an exercise of the police power shall not
exceed the value of the benefits accruing to the property therefrom,
and for those representing an exercise of the police power, the assessment
shall be upon a reasonable basis as determined by the Common Council.
C.
The favored procedure in the City for proceeding with making specially
assessable public improvements as generally set forth in this chapter
is not intended in any way to disregard or to bar proceeding under
other methods provided by law for making of public improvements and
for the levying of assessments therefor. Nor is this chapter intended
to be an exhaustive, detailed recodification of the state law under
said statutory section. Detailed requirements still require reference
to said statutory section and the subsections thereunder. The purpose
hereof is to generally define and establish local procedures.
D.
State Law Reference: §§ 66.0703 and 66.0717,
Wis. Stats.
A.
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 City 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 Common Council.
A.
If any property deemed benefited shall by reason of any provision
of law be exempt from assessment therefor, such assessment shall be
computed and shall be made part of the total project cost.
B.
Corner lot credit. A parcel of land against which has
been levied a special assessment for the sanitary sewer or water main
laid in one of the streets upon which it abuts shall be entitled to
such deduction or exemption as the Common Council determines to be
reasonable and just under the circumstances of each case when a special
assessment is levied for the sanitary sewer or water main laid in
the other street upon which such corner lot abuts. Under any circumstances,
the assessment will not be less than the long way of such lot. The
Common Council may allow a similar deduction or exemption from special
assessments levied for any other public improvement.
A.
Preliminary resolution. Public improvements carried
out pursuant to § 66.0703, Wis. Stats., and this chapter
shall be initiated by a preliminary resolution presented to the Board
of Public Works and then Council by the Director of Public Works,
which resolution shall declare the Council's intention to exercise
its assessment powers for such municipal purpose(s), describe the
same, the limits of the proposed assessment district, the number of
installments in which special assessment may be paid or that the number
of installments will be determined at hearing thereon, and direct
the Director of Public Works to make a report thereon. After adoption
of such preliminary resolution by the Common Council, copies thereof
shall be forwarded by the City Clerk to the Director of Public Works.
The City Clerk shall forthwith, after adoption of such preliminary
resolution, obtain a list of the names and addresses of all interested
persons, if with reasonable diligence their names and addresses may
be obtained, and forward the same to the Director of Public Works.
Upon receipt of copy of such preliminary resolution, the Director
of Public Works shall prepare the report thereon.
B.
Report. The report required under Section 3.02.14.A
above shall consist of:
1.
Preliminary or final plans and specifications;
2.
An estimate of the entire cost of the proposed work or improvement;
4.
A statement that the property against which the assessments are proposed
is benefited, where the work or improvements constitute an exercise
of the police power. In such case, the estimates required under Section
3.02.14.B.3 above shall be replaced by a schedule of the proposed
assessments.
5.
A copy of the report when completed shall be filed with the City
Clerk for public inspection.
C.
When the Common Council determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or rendering of the service, the report required by § 66.0703(5), Wis. Stats., and Subsections A and B above shall still contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
D.
Notice requirements. On the completion and filing of
the report and final resolution with the City Clerk required in Section
3.02.14.B.5 above, the Director of Public Works shall prepare a notice
of hearing, which notice shall comply with § 66.0703(7)(a),
Wis. Stats., and state the nature of the proposed or approved work
or improvement, the general boundary lines of the proposed assessment
district and the place and time at which the report may be inspected.
In publishing the notice of hearing, the City Clerk shall set the
place and time at which all interested persons, their agents or attorneys
may appear before the Common Council or Board of Public Works and
be heard concerning the matters contained in the preliminary resolution
and report. Such notice shall be signed by the City Clerk who shall
cause the same to be published at least once in the official newspaper
and shall mail a copy of such notice at least 10 days before the hearing
to every interested person whose post office address is known or can
be ascertained with reasonable diligence. The hearing shall commence
not less than 10 days and not more than 40 days after the publication
or mailing of said notice.
E.
Waiver of notice, assessments under. The Council may,
without any notice of hearing, levy and assess the whole or any part
of the cost of any municipal work or whole or any part of the cost
of any municipal work or improvement as a special assessment upon
the property specifically benefited thereby whenever notice and hearing
thereon is in writing waived by all the owners of property affected
by such special assessment. In such cases, the procedure shall be
the same as herein before provided excepting for the noticing and
holding of public hearing thereon.
F.
Council actions after hearing.
1.
Work or improvement previously authorized, approved or completed
prior to the filing of the report or hearing:
a.
If the work or improvement has not been previously authorized
or approved, the Common Council shall approve the work or improvement
and by resolution direct that the same be done and paid for in accordance
with the report finally approved.
b.
If the work or improvement has been approved by the Common Council
or work commenced or completed prior to the filing of the report or
prior to the hearing, then the Common Council shall by resolution
confirm the report as made or modified and provide for payment in
whole or in part by assessment.
2.
After the hearing, the Council may:
a.
Approve, disapprove, modify or re-refer the report to the Director
of Public Works with such directions as it deems necessary to change
the plans and specifications as to accomplish a fair and equitable
assessment.
b.
Continue the public hearing, preliminarily approve plans and
specifications and, if the project requires advertising for bids,
authorize and direct the advertisement therefor with a date certain
for consideration and taking action thereon, inclusive of action on
said report and action on final resolution.
3.
If an assessment be made against any property and an award of compensation
or damage be made in favor of the property, the Common Council shall
assess only the difference between such assessment of benefits and
the award of compensation or damage.
G.
Final resolution. The City Clerk shall publish the final
resolution. After the publication of the final resolution, any work
or improvement provided for and not yet authorized shall be deemed
fully authorized and all awards of compensation or damage and all
assessments made shall be deemed duly and properly made, subject to
the right of appeal by § 66.0703(12), Wis. Stats., or any
other applicable provision of law.
H.
Issuance of special assessment. As soon as the assessable
cost of such work or improvement is finalized, the Finance Department
shall issue the special assessments for each property affected and
specifying the manner in which payment is to be made and shall send
copy of the respective assessment affecting each property to each
owner's post office address that is known or can be obtained
with reasonable diligence.
I.
Council's power to amend, cancel or confirm special assessment. 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 Common Council determines to reconsider an assessment, it is
empowered, after giving notice as required above to amend, cancel
or confirm any prior assessment; and notice of this amending, canceling
or confirming be given by the City Clerk as provided above.
J.
Waiver. The Common Council may, without notice or hearing,
levy and assess all or any part of the cost of any work or improvement
upon the property benefited if notice and hearing is waived in writing
by property owners affected.
A.
Combined assessments. If more than a single improvement
is undertaken, the Common Council 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.
B.
Cost of improvement less than assessment. If the cost
of the work or improvement is less than the assessment levied, the
Common Council, without notice or hearing, shall reduce each assessment
proportionately. If the assessment has been paid either in part or
in full, the City shall refund the property owner such overpayment.
A.
Any person against whose property a special assessment is levied
under this chapter may appeal therefrom in the manner prescribed by
§ 66.0703(12), Wis. Stats., as amended, within 40 days of
the date of the final determination of the Common Council.
A.
Payment of special assessments.
1.
Without interest. Upon receipt of copy of special assessment,
any person may pay the same in full, without interest, if paid to
the City Treasurer within the grace period therein allowed and as
allowed in the final resolution.
2.
Installments. As set forth in the final resolution,
the Common Council may allow any special assessment, when they exceed
$100, to be paid in equal installments, equivalent to the length of
time of any bond issuance that is issued for said improvements (the
"financing"), together with interest at the rate determined by the
Common Council, uniform with other City special assessments, at a
rate equal to 1% over the interest rate for the financing together
with engineering and administrative fees equal to 7.5% of the project
cost shall be added to the special assessment cost.
3.
After grace period. If any special assessment, or any
part thereof, remains unpaid following the running of the grace period
specified for payment without interest, at time of preparation of
the first tax roll thereafter, the same together with interest computed
thereon at the interest rate established in the final resolution and
in said certificates computed thereon from the date of levy (i.e.,
date of final resolution) or the finalizing of assessable costs, whichever
is later, shall be entered in such tax roll in such manner as directed
in said final resolution and certificate; thereafter, if the same
be payable in installments, subsequent installments together with
interest at said rate computed on declining balance shall be entered
in subsequent tax rolls until fully paid. This provision is in no
way intended to prohibit the prepayment of the balance owning at any
time on principal together with interest to the date of payment only.
B.
Assessment as lien. Pursuant to Subsection (13) of § 66.0703,
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 City. The Common Council shall provide for the collection of such
assessments and may establish penalties for payment after the due
date. The Common Council shall provide that all assessments not paid
by the date specified shall be extended upon the tax roll as 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.
C.
Special assessments nontransferable. Special assessments
shall not be transferred to a new owner and shall be immediately due
and payable to the City when the parcel of real estate is sold, assigned,
or conveyed.
A.
In addition to all other methods provided by law, special charges
for current services may be imposed by resolution by the Common Council
by allocating all or part of the cost of the property served. Such
resolution setting forth the property location, the current service
rendered by the City and the special charge therefor or cost thereof.
Such resolution for special charges may include snow and ice removal,
weed elimination, street scaling, repair of sidewalks or curb and
gutter, garbage and refuse disposal, sewer and water service and tree
care or removal. The provision for notice of such charges shall be
optional with the Common Council except that in the case of street,
sidewalk (except sidewalk repairs as part of the yearly sidewalk program
repairs), curb or gutter repair, a Class 1 notice published in the
official City newspaper at least 20 days before the hearing or proceeding
and a copy of such notice mailed to every interested person whose
post office address is known, at least 10 days before the hearing
or proceeding. Such notice shall specify that on a certain date a
hearing will be held by the Common Council as to whether the service
in question shall be performed.
B.
Special charges for current services shall not be payable installments.
If not paid within the period fixed by the Common Council in said
resolution, such delinquent special charges, pursuant to Section 3.02.07.C,
shall become a lien on said property as of the date of such delinquency
and shall automatically be extended upon the current or next tax roll
as a delinquent tax against the property, as provided by § 66.0627,
Wis. Stats., and all proceedings in relation to the collection, return
and sale of property for delinquent real estate taxes shall apply
to such special charge. Notice of special charges for current services
need not be given except as required by § 66.0627, Wis.
Stats., as amended.
C.
Section 3.02.04.A of this chapter shall not be applicable to the
proceedings under this section.
A.
If any assessment or charge levied under this chapter is invalid
because such statutes are found to be unconstitutional, the Common
Council may thereafter reassess such assessment or charge pursuant
to the provisions of any applicable law.
B.
Notwithstanding any other provision of law, or this or other ordinance
or resolution, it is specifically intended and provided by this chapter
that the City may levy special assessments for work or improvement
against the property benefited either before or after the approval
of the work plans and specifications, contracting for the work or
completing the work or improvement.
