In addition to other methods provided by law, special assessments
for any public work or improvement or any current service may be levied
in accordance with the provisions of this article.
Whenever the Town Board shall determine that any public work
or improvement or any current service shall be financed in whole or
in part by special assessments levied under this article, it shall
adopt a resolution specifying this intention and the time, either
before or after completion of the work or improvement, when the amount
of the assessments will be determined and levied, the number of annual
installments, if any, in which assessments may be paid, the rate of
interest to be charged on the unpaid balance and the terms on which
any of the assessments may be deferred while no use of the improvement
is made in connection with the property.
The provisions of Wis. Stats. §§ 66.0703 and
66.0721 shall apply to special assessments levied under this article,
except that when the Town Board determines by resolution that the
hearing on the assessments be held subsequent to the completion of
the work or improvement or the rendering of the service, the report
required by Wis. Stats. § 66.0703 shall contain a statement
of the final cost of the work, service or improvement in lieu of an
estimate of the cost.
Notice of the time and place of the public hearing on any special
assessment proposed to be levied and notice of the final assessment
and terms of payment thereof shall be given in the manner prescribed
by Wis. Stats. § 66.0701.
Any special assessment levied under this article shall be a
lien against the property assessed from the date of the final resolution
of the Town Board determining the amount of the levy.
Any person against whose property a special assessment is levied
under this article may appeal therefrom in the manner prescribed by
Wis. Stats. § 66.0701 within 40 days of the date of the
final determination of the Town Board.