[Code 1982, § 8.16; Ord. No. 1251, 6-25-2013; Ord. No. 1341, 12-13-2016; Ord. No. 1468, 2-12-2022; amended 5-7-2024 by Ord. No. 1512]
(1) 
When applicable. Benefitted properties shall be subject to special assessments, levied and collected in accordance with § 66.0701, Wis. Stats., for the following public works or improvements:
(a) 
The opening of a street to traffic.
(b) 
The improvement of a street opened to traffic.
(c) 
The construction of a sanitary sewer main.
(d) 
The construction of a sanitary sewer lateral, storm sewer lateral or water service lateral.
(e) 
The construction, replacement or repair of a public sidewalk when done in connection with a street improvement project.
(f) 
The construction and installation of a water main if necessary to be done in connection with a street improvement project when, in the judgment of the Council, it would be impractical for such water main to be installed under the rules of the Marshfield Utility Commission. If required, a deposit for the cost of the installation of such main shall be made from the general funds of the City.
(g) 
The construction of a storm sewer.
(h) 
Special assessments may be waived in the discretion of the Common Council through the approval of a developer's agreement that contains a provision for the waiver of special assessments for improvements contemplated as part of the project which is the subject of the development agreement.
(2) 
Determining assessment rates for street construction. The following methods shall be used to determine assessment rates for the opening of a street and improvements of a street:
(a) 
The front foot assessment rate shall be 33.33 percent of the total cost of construction for a single linear foot of the typical cross section of roadway plus ten percent for engineering and administrative overhead When federal, state or county funding is provided for the project to the extent of not more than 66.67 percent thereof, then the frontfoot assessment rate shall be discounted by the percentage of federal, state or county funding applied to the cost of the project. When federal, state or county funding is provided for the project to the extent of at least 66.67 percent thereof, then the front foot assessment rate shall be 50 percent of the resulting city share of the cost per lineal foot and shall be discounted by the percentage of federal, state or country funding applied to the cost of the project.
(b) 
Where the project involves a cul-de-sac or different types of construction on the same project, the procedure in subsection (2)(a) of this section may be modified to more accurately determine the benefits accruing to each parcel of abutting property. In such case the total assessments levied shall not exceed 66.67 percent of the total cost of construction as determined in subsection (2)(a) of this section.
(c) 
For property used for residential, educational, governmental or nonprofit corporation purposes, regardless of the zoning classifications therefor, the side-foot rate shall be 50 percent of the front-foot rate.
(d) 
For property used for any purpose other than those set forth in subsection (2)(c) of this section, the side-foot rate shall be 75 percent of the front-foot rate.
(e) 
For platted residential property where reversed frontage exists with the long side of the property fronting on the project, and where there is no possibility of further construction, the assessment at the front-foot rate shall not exceed the length of the short side of the property and the balance shall be assessed at the side-foot rate.
(f) 
When a parcel of residential property abutting the project has a lot line forming an interior angle of 65 degrees or less with the street right-of-way line then the equivalent frontage or sideage for assessment purposes shall be determined by dividing the area of the parcel by the greatest distance that can be measured from the street right-of-way line at right angles to such line. This shall not apply to a parcel of land whose lot lines are parallel or do not diverge more than 15 degrees from being parallel, nor shall it apply to sanitary sewer or sidewalk assessments.
(g) 
In the improvement of a street opened to traffic, it is determined that the maximum pavement construction that is necessary to serve abutting property zoned for residential use is asphalt pavement with curbs, 28 feet wide face to face and 3.5 - inches thick (two layers), 9 inches of crushed aggregate base course and the resulting excavation for the asphalt and crushed aggregate base course. Where pavement construction exceeds the above dimensions the total cost of construction specified in subsection (2)(a) of this section shall be based on a pavement of the dimensions stated in this subsection using prorated unit costs of actual pavement construction or equivalent.
(3) 
Determining assessment rates for sanitary sewer main construction. The following methods shall be used to determine assessment rates for sanitary sewer main construction:
(a) 
The total cost of construction plus ten percent for engineering and administrative overhead shall be divided by the linear feet of all benefited properties, including property outside the corporate limits, city-owned greenways and the side of a corner parcel where sewer has been previously installed and special assessments charged on the opposite side of such corner parcel.
(b) 
The rate so determined shall be applied to each linear foot of all benefited property except property referred to in subsection (3)(a) of this section as "included," and those assessments shall be paid by the city.
(c) 
The word "side" as used in subsection (3)(a) of this section shall mean either the front, side or rear of a parcel, whichever is applicable.
(d) 
Where the project involves construction in a cul-de-sac or in an easement, the procedures in subsection (3)(a)—(3)(c) of this section may be modified to more accurately determine the assessments to be levied against abutting properties benefited by the construction.
(4) 
Sanitary sewer lateral, storm sewer lateral, and water service lateral construction. The assessment for the construction of a sanitary sewer service lateral, storm sewer laterals, or water service lateral shall be 100 percent of the total cost of construction plus ten percent for engineering and administrative overhead. The cost of construction shall include all permit fees, connection charges and lift station fees where applicable.
(5) 
Sidewalk construction. The assessment for new construction of sidewalk where sidewalk does not currently exist shall be assessed at 50 percent of the cost of construction plus 10 percent for engineering and administration overhead. Replacement or repair of a public sidewalk when done in connection with a street improvement project shall be 100 percent of the total cost of construction plus ten percent for engineering and administrative overhead except as follows: If an existing sidewalk does not require repairs as required in the Sidewalk Construction and Repair Policy and is removed and replaced as part of a street improvement project, due to adjustment for grade or cross slope or due to nonconformance with the current standard for the Americans with Disabilities Act, said sidewalk shall not be subject to special assessments.
(6) 
Determination of assessment rates for water main construction. The provisions of subsection (3) of this section shall apply to the assessment for the construction and installation of a water main when done pursuant to subsection (1)(f) of this section and section 19-63(2) of this Code.
(7) 
Determination of assessment rates for storm sewer main construction. The following methods shall be used to determine assessment rates for storm sewer construction:
(a) 
Storm sewer construction on streets without curb and gutter shall be subject to special assessments. All properties served or benefitted by the new storm sewer system or appurtenances shall be considered as part of the assessment district. Assessments shall be levied for 50 percent of the total cost of construction.
(b) 
The assessment rate shall be determined pursuant to subsection (3) above of this section. The assessment rate for properties used for agricultural, residential, educational, governmental or nonprofit corporation purposes, regardless of the zoning classification, shall be limited to the total cost of construction for a maximum storm sewer size able to handle up to 15 cubic feet per second of stormwater flow. The assessment rate for all other property uses shall be subject to the total cost of construction regardless of the storm sewer size.
Storm sewer installations on streets with curb and gutter shall not be subject to special assessments.
(8) 
Connection charges when assessment not permitted. In the event that the city shall be required by law or court decision to provide the services described in subsection (3) of this section to property outside the corporate limits, and where section 13-99 of this Code does not apply, there shall be a connection charge made equal to the amount which would have been otherwise assessed. No such connection shall be permitted until such connection charges are paid or secured in a manner satisfactory to the city. Connection charges shall be paid in one lump sum and shall not be subject to Subsection (9), Terms for repayment of special assessments, below.
(9) 
Terms for repayment of special assessments. The following terms shall be used in the repayment of special assessments:
$0.00 - $500.00
60 days from date of receipt of invoice of final assessments without interest, or until the next property tax bill is due with interest accrued from the date of the final invoice.
$501.00 to $5,000.00
60 days from date of receipt of invoice of final assessments without interest. If not paid in full, remaining balance will be added to the tax bill in 10 equal payments with interest accrued from the date of the final invoice for all types of construction.
Over $5,000
60 days from date of receipt of invoice of final assessments without interest. If not paid in full, remaining balance will be added to the tax bill in 20 equal payments with interest accrued from the date of the final invoice for all types of construction.
(a) 
Upon sale or conveyance by deed of any property subject to a special assessment which is authorized to be paid in installments and which has been placed on the tax roll, the entire amount of the special assessment then outstanding shall be immediately due and payable and shall not be assumed by the purchaser of the property, except as provided for in subsection (b) below. In the event of nonpayment, the entire outstanding special assessment balance shall be placed on the next ensuing tax roll and collected in the same manner as taxes upon real estate. Following such a conveyance, the city clerk shall make appropriate modifications to the city's special assessment roll and records to reflect such change. The entire balance of special assessments must be paid when property subject to a special assessment is divided by re-platting in a certified survey map or any portion of the land subject to a special assessment is sold or conveyed by a separate legal description.
(b) 
The provisions of subsection (a) above shall not apply to any conveyance:
1. 
Which, executed for nominal, inadequate or no consideration, confirms, corrects or reforms a conveyance previously recorded.
2. 
Pursuant to mergers of corporations.
3. 
By a subsidiary corporation to its parent for no consideration, nominal consideration or in sole consideration of cancellation, surrender or transfer of capital stock between parent and subsidiary corporations.
4. 
Between husband and wife, parent and child, step parent and step child, parent and son-in-law or parent and daughter-in-law for nominal or no consideration.
5. 
Between agent and principal or from a trustee to a beneficiary without actual consideration.
6. 
Solely in order to provide or release security for a debt or obligation except as required by Wis. Stats. 77.22(2)(b).
7. 
By will, descent or survivorship.
8. 
Pursuant to or in lieu of condemnation.
9. 
Under a foreclosure or a deed in lieu of a foreclosure to a person holding a mortgage or to a seller under a land contract.
10. 
Between a corporation or partnership and its shareholders or partners if all of the stock is owned by, or all the partners are, spouses or lineal ascendants or descendants of each other, if the transfer is for no consideration except stock of the corporation or an interest in the partnership and if, in the case of transfers from corporations, the corporation owned the property for at least three years.
11. 
To a trust if a transfer from the grantor to the beneficiary of the trust would be exempt from this section.
12. 
Between a limited liability company and its shareholders if all of the stock is owned by, or all the partners are, spouses or lineal ascendants or descendants of each other, if the transfer is for no consideration except stock of the corporation or an interest in the partnership and if, in the case of transfers from limited liability companies the limited liability company owned the property for at least three years.
(c) 
In the event that a parcel subject to special assessments is subdivided by plat or certified survey map and the remaining balance of special assessment due is in excess of $10,000, said balance may be divided among the newly created parcels on a prorated basis. Any prorated special assessments shall remain on the same payment schedule as the special assessments on the original parcel except if the prorated special assessment is $500 or less, in which case, the prorated special assessment shall be paid in full within 60 days of the date of proration or until the next property tax bill is due. Interest shall continue to accrue at the original rate for all prorated special assessments.
[Code 1982, § 8.16; Ord. No. 1251, 6-25-2013]
(1) 
Special assessments shall be levied for the reconstruction or replacement of improved streets, sewers and/or laterals based upon the estimated life for the streets, sewers and/or laterals being reconstructed or replaced as follows:
Improvement
Estimated Life of Improvement
Concrete pavement with curb and gutter
40 years
Asphalt pavement with curb and gutter
30 years
Sanitary Sewer Lateral
75 years
Asphalt Street with Ditches
25 years
Storm sewer lateral
75 years
(2) 
In the event that the streets, sewers and/or laterals being reconstructed or replaced have not existed for their full useful life as set forth in subsection (1) of this section, the cost to be assessed shall be prorated over such life on an annual basis
(3) 
The full cost of the streets, sewers and/or laterals to be reconstructed or replaced shall be levied in accordance with section 13-96 of this Code in the event the original cost was not assessed to the property.
(4) 
The entire cost of reconstruction or replacement of sanitary sewer mains shall be borne by the wastewater utility.
[Code 1982, § 8.17]
(1) 
Whenever municipal improvements have been or are hereafter installed in a street or highway which lies between the City of Marshfield and property not within the boundaries of the city, and where special assessments were not previously or cannot hereafter be levied against the abutting property lying outside of the city limits, and where such abutting property is hereafter annexed to the City of Marshfield, a charge shall be made for and levied upon such property as a special assessment which shall be equal to the cost of the installation of such improvements if the improvements were installed at the time of such annexation, less any payments previously made or applied, if the payments can be determined. Such charges shall then be collected by the City of Marshfield in the manner and under the terms then in effect in the City of Marshfield for special assessments levied for like improvements within the city limits, including the privilege of paying for such improvements in installments in the manner which may then be applicable.
(2) 
The petition for annexation, whether signed by all such property owners or not, and the annexation of the property concerned by the City of Marshfield, shall constitute an agreement on the part of all abutting property owners to pay such charges. No connection shall be permitted to any sanitary or storm sewer until and unless all such charges shall have been levied as set forth in subsection (1) of this section.
(3) 
Such charges, when collected, shall be deposited to the following accounts:
(a) 
The sanitary sewer charges to the account of the wastewater treatment utility.
(b) 
All other charges to the general funds of the city.
(1) 
Purpose - The Common Council acknowledges that the levy of special assessments per Section 13-96 of the Municipal Code can result in extreme financial hardship in some instances. It therefore enacts this provision in order to provide necessary relief to persons affected by such a levy. It is the intent and purpose of the Common Council to mitigate the burden of such levies in cases where the loss of the homestead is a reasonable probability, while preserving the right for the ultimate collection of special assessments involved.
(2) 
Definitions - Wherever in this section the following words or terms appear they have the meaning indicated, unless the context clearly requires otherwise:
APPLICANT
Means a natural person owning and occupying a homestead against which special assessments are levied in an amount which, when considered with the overall financial condition of the person, will, within a reasonable probability, create an extreme financial hardship by the payment of such special assessments.
COMMITTEE
Means the special assessment hardship review committee created under this section.
DEFERMENT
Means delayed repayment of special assessments.
EXTENDED INSTALLMENTS
Means modifying the repayment terms as provided by the installment assessment notice for the specific special assessment.
HOMESTEAD
Means the dwelling (primary residence only) and so much of the land surrounding it as is reasonably necessary for use as a home, except so much of such land as is vacant and of sufficient size so that it could be divided and sold for development as permitted under appropriate zoning and other regulations. Properties in whole or in part which are utilized as rental properties are ineligible for hardship provisions of this ordinance.
INCOME LIMITS
Shall mean limits as defined by Housing and Urban development Income limits Documentation System for the state of Wisconsin adjusted for the year and household size for “Low Income”, “Very Low Income” and “Extremely Low Income".
SPECIAL ASSESSMENT
Shall include assessments levied under s. 66.0701, Wisconsin Statutes.
(3) 
Committee created - A special assessment hardship review committee is hereby created. The committee shall be comprised of the following members:
Mayor
Common Council, President
Board of Public Works, Chairperson
Finance, Budget & Personal, Chairperson
City Administrator
Finance Director
Director of Public Works
(4) 
The committee may approve deferment of all or part of the assessment, or extended installments for:
(a) 
Cases in which the assessment represents a significant fraction of the value of the homestead property.
(b) 
Any relation to income or other conditions found by the committee which may, in the opinion of the committee, constitute an undue hardship on the homestead occupant.
(5) 
Applications for a deferment or extended installments under this section shall be filed with the City Clerk in writing upon forms provided by the City within 60 days of the mailing of estimated special assessments. The written notice to the clerk shall state the reasons the owner of the homestead is requesting relief. If during the term of payment of annual installments, an extreme financial hardship arises, as a result of a substantial change in ability to pay due to facts not in existence at the time of the original application period, a homestead property owner may submit an application for hardship consideration in the same manner as described here in.
(a) 
The application shall be received by the City Clerk and forwarded to the committee for evaluation and action.
(b) 
The minimum special assessment amount for an application shall exceed $5,000 for residential property.
(c) 
The committee may require that an applicant appear before it to answer questions of the committee regarding the application.
(d) 
The committee may seek further information from the applicant if the committee deems it necessary.
(e) 
The committee shall consider the applicant's net worth and payment obligations, amount of proposed special assessments, and other factors relating to a determination. The committee shall thereafter make its determination.
(f) 
As general guidance for consideration of extended installment terms for repayment of special assessment:
Low Income
20 years
Very Low Income
25 years
Extremely Low Income
30 years
(6) 
Application Fees – The applicant shall submit an application fee as noted within the application to cover recording fees associated with the recording of the lien on the subject property as required. Applications which are denied shall have their fees returned.
(7) 
Interest - Interest on the amount of special assessment deferred shall be imposed at the same rate as set for the project by the Finance Budget and Personal Committee and approved by the Common Council.
(8) 
Tax roll - notice; lien retained. The City Clerk shall record a document with the office of register of deeds containing a description of the property affected; the amount of special assessment deferred or extended installments, and any other appropriate information. Such amount, and interest thereon, shall not be placed on the tax roll until the conditions contained in subsection (9) occur. Nothing provided in this section shall be deemed to extinguish or otherwise affect any lien established by law for the collection of any deferred special assessment, and any such lien is expressly retained.
(9) 
Extended installments or deferred payment of special assessments when no longer eligible - Upon transfer of title of such property by any means or refinancing of subject property, the outstanding special assessment balance, deferred or otherwise, and accrued interest, shall become due and payable in full. Upon payment in full, an appropriate satisfaction of payment shall be issued by the Finance Director and recorded in the office of register of deeds.
(10) 
Payment to discharge lien - The owner of property affected, or the heirs, personal representative or assigns of such owner, may discharge the lien of such special assessment at any time by paying the outstanding amount of special assessment owing, plus accrued interest.
(11) 
Non Waiver - The approval of an application by the committee under this section shall not be deemed to be a waiver of the requirement that, in the event of an appeal of a special assessment under s. 66.0703 (12), Wisconsin Statutes, the amount of the assessment shall be paid in full as a condition to the maintenance of said appeal, as provided by s. 66.0703 (12) (f), Wisconsin Statutes.
(a) 
The approval of an application under this section shall not be deemed to waive the right of the City to reassess any invalid special assessment under the provisions of s. 66.0731, Wisconsin Statutes.
(12) 
Review of application - The committee shall review applications for deferral of or extended installments of special assessments to determine eligibility under this section and shall provide justification for approval or denial of the application.
(13) 
Appeal - Applicants dissatisfied with the decision regarding deferral or extended installments may appeal the decision to the Common Council, by written notice filed with the City Clerk. If there is an appeal, the City Administrator or his/her designee shall inform the Common Council of the basis of the committee’s decision. The Common Council shall review the matter and, at its sole discretion, either affirm the committee’s decision or elect to amend or modify the terms of extension installments or deferment of special assessments.
(14) 
Simplified Annual Review – Approved applicants shall be required to submit information on an annual basis as determined by the committee. Failure to complete the annual review per the terms set forth by the committee may result in loss of extended installments or deferred payments of special assessments.
(15) 
Placement on roll - When a determination is made by the committee that an applicant no longer qualifies for a special assessment hardship due to a change of circumstances since the original application, the amount of special assessments deferred or extended installments, and accrued interest, shall be placed upon the next available tax roll to be collected in the same manner as special assessments per the original installment assessment notice for the project being special assessed.