[Adopted as § 3.15 of the 1987 Code]
DEPARTMENT
The Western Lakes Fire District.
DOMESTIC USER EQUIVALENT or DUE
The base amount used to calculate the amount of fees charged to each parcel. In 2022, one DUE is equal to the amount established in the annual written fee schedule required under § 36-29B of this article.
INTERGOVERNMENTAL AGREEMENT
The most recent agreement by and between the participating municipalities to provide services through the Western Lakes Fire District.
REAL PROPERTY
The land and structures, including outbuildings, located on a tax key parcel.
SERVICES
The fire protection services provided to the Town by the Department pursuant to the intergovernmental agreement.
TOWN
The Town of Ottawa, located within Waukesha County, Wisconsin.
TOWN BOARD
The governing body of the Town of Ottawa.
This article is enacted pursuant to Wisconsin Statutes §§ 60.55, 66.0301, and 66.0627 and other applicable laws for the purpose of providing the funding for the services within the Town.
There is hereby imposed upon all real property described in § 36-28 above an annual fee for the provision of services to such real property. Such fees shall be annually established by the Town, by means of adoption of a written fee schedule on or before November 15 of each year commencing with the year 2022. The fee charged shall be sufficient in the amount to allow the Town to pay in its entirety the amount of the Town's annual contribution for such services as required under the intergovernmental agreement. With respect to the annual fees, the following shall apply:
A. 
Annual fees shall be based on a methodology utilizing DUEs. The total amount of the required contribution for any year shall be divided by the total number of DUEs located within the geographic area described in § 36-28 above, to arrive at a stated dollar amount per single DUE.
B. 
Each tax key parcel within the foregoing geographic area shall be assigned a number of DUEs by the Town Board as determined in the annual schedule of services fees adopted by the Town Board. Additional DUEs are assigned as shown in Schedule A, attached hereto and incorporated herein by reference.[1]
[1]
Editor's Note: Schedule A is on file in the Town Clerk's office.
C. 
Fire protection fees shall be included on annual tax bills as a special charge [§ 74.01(4), Wis. Stats.]. Payments shall be paid in full by January 31. Any unpaid fee shall be considered delinquent and subject to interest and penalties. A delinquent special charge becomes a lien on the property against which it is imposed as of the date of delinquency. The delinquent special charge shall be included in the current or next tax roll for collection and settlement. All special charges that become delinquent shall be paid, together with interest and penalties, to the County Treasurer [§ 74.11(11)(a), Wis. Stats.].
D. 
The Town may collect delinquent special charges in any other manner provided for by law or equity, including a suit in the Waukesha County Circuit Court.
Any person aggrieved by the determination of DUEs applicable to the real property of such person or as to the amount of the special charge associated therewith may appeal the matters to the Wisconsin Tax Appeals Commission, as provided for in § 66.0628(4), Wis. Stats.