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 Village 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 Village Board.
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 paid by the Village. Generally, all abutting
property owners shall pay special assessments.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. III)]
On the completion and filing of the report required in §
15-2 of this chapter, the Village 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. Such notice shall be published as a Class 1 notice, under Ch. 985, Wis. Stats., and a copy of said 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. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.
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 Village Board determines to reconsider an assessment, it is empowered, after giving notice as required in §
15-5 to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Village Clerk-Treasurer as provided in §
15-6 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, 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, 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. 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.
As an alternative to any other financing method, the Village
Board may provide for the payment of the initial cost of any public
improvement from the proceeds of special assessment B bonds issued
under § 66.0713(4), Wis. Stats. Special assessments to retire
such bonds and pay the interest thereon shall be levied under § 66.0713(4),
Wis. Stats., payable in such installments at a rate to be determined
by the Board based upon borrowed money rates at the time of the special
assessment.