[HISTORY: Adopted by the Common Council of the City of Rice Lake as Title 3, Chapter 2 of the Code of Ordinances. Amendments noted where applicable.]
GENERAL REFERENCES
Finance — See Ch. 25.
Taxation — See Ch. 225.
Utilities — See Ch. 239.
[Amended 3-29-2005 by Ord. No. 05-07]
A. 
The City of Rice Lake, 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.
State Law Reference: W.S.A. s. 66.0701.
[Amended 3-29-2005 by Ord. No. 05-07]
A. 
Whenever the Common Council shall determine that any public work or improvement shall be financed in whole or in part by special assessments levied under this chapter, 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 under which any of the assessments may be deferred while no use of the improvement is made in connection with the property. Such resolution may limit the proportion of the cost assessed. The resolution may direct the City Engineer to make a report thereon.
B. 
The report required by Subsection A shall consist of:
(1) 
Preliminary or final plans and specifications.
(2) 
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.
(3) 
In preparing the report, the City Engineer shall use the City’s special assessment policy, as amended from time to time, to determine the costs to be specially assessed and the allocation of the special assessments among benefiting property owners.
C. 
The provisions of W.S.A. s. 66.0703, as amended, shall apply to special assessments levied under this chapter, except that when the Common Council determines, by resolution, that the hearing on the assessments shall be held subsequent to the completion of the work or improvement or the rendering of the service, the report required by W.S.A. s. 660703 (5) shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
D. 
A copy of the report when completed shall be filed with the City Clerk-Treasurer for public inspection.
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 paid by the city.
B. 
A parcel of land against which a special assessment has been levied 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 circumstance 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.
On the completion and filing of the report required in § 78-2 of this chapter, the 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 Common Council or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be given either by publication in the official city newspaper or by posting in not fewer than three public places within the city, and a copy of said notice shall be mailed to each interested person whose post office address is known. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice.
[Amended 3-29-2005 by Ord. No. 05-07]
A. 
After the hearing, the Common Council may approve, disapprove, modify or re-refer the report to the designated officer or employee with such directions as it deems necessary to change the plans and specifications so as to accomplish a fair and equitable assessment.
B. 
If an assessment is made against any property and an award of compensation or damage is 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.
C. 
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.
D. 
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.
E. 
The Clerk-Treasurer shall publish the final resolutions as required in § 78-5 of this chapter.
F. 
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 W.S.A. s. 66.0703(12) or any other applicable provision of law.
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.
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 in § 78-5, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Clerk-Treasurer as provided in § 78-6 of this chapter.
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.
[Amended 1-25-2000 by Ord. No. 00-3; 3-29-2005 by Ord. No. 05-07]
A. 
Any person against whose property a special assessment is levied under this chapter may appeal therefrom in the manner prescribed by W.S.A. s. 66.0703(12), as amended, within 90 days of the date that the notice of the final determination of the Common Council has been given under W.S.A. s. 66.0703(8)(d).
B. 
Pursuant to W.S.A. s. 66.0703(12)(f), it shall be a condition of 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.
[Amended 3-29-2005 by Ord. No. 05-07]
Pursuant to W.S.A. s. 660703(1 3), any special assessment levied under this chapter shall be a lien on the property against which it is levied on behalf of the City of Rice Lake. 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 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.
[Amended 3-29-2005 by Ord. No. 05-07]
A. 
Special charges for current services may be imposed by the Common Council by allocating all or part of the cost to the property served. Such special charges may be made for snow and ice removal, weed elimination, street sprinkling, oiling or tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, recycling, stormwater management, including construction of stormwater management facilities, tree care, removal and disposition of dead animals under W.S.A. s. 60.23(20), soil conservation work under W.S.A. s. 92.115, and snow removal under W.S.A. s. 86.105. The provision for notice of such charges shall be determined by the Common Council, except that in the case of street, sidewalk, curb or gutter repair, 20 days’ notice shall be given by publishing in the official city newspaper or by posting such notice in three places in the city, and a copy of such notice shall be 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 in installments. If not paid within the period fixed by the Common Council, such delinquent special charges, pursuant to § 78-11, 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 W.S.A. s. 66.0627, and the delinquent special charges shall be included in the current or next tax roll for collection and settlement under Wisconsin Statutes Chapter 74.
C. 
Section 78-2A of this chapter shall not be applicable to 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. 
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.
C. 
Notwithstanding any other provision of law or this chapter or other ordinance or resolution, it is specifically intended and provided by this chapter that the City of Rice Lake 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.
[Amended 3-29-2005 by Ord. No. 05-07]
A. 
For projects subject to Chapter 259, Article III, Rice Lake Code, and for other projects requested by property owners which are not included in the City’s Capital Improvement Plan (CIP) nor in the annual budget for the current year, 100% of the total assessable costs shall be charged to the property owner(s) requesting the project, with the costs to be paid in full upon upon completion of the project, which, for this purpose, is defined as the installation of the first lift of blacktop. A project is eligible for inclusion in the CIP or the annual budget (at the discretion of the Common Council) only if its inclusion is requested in writing before September 1 of the year prior to the project being commenced.
B. 
All other assessments, including those resulting from benefits from projects requested under Subsection A above and paid only in part by other property owners shall be payable by the record title owner as follows:
(1) 
If principal cost of the assessment is less than $250, in one year, including any interest accrued theron, with the first half of the property taxes due in the year following the assessment.
(2) 
If the principal cost of the assessment is greater than $250, but less than $1250, in five equal installments, including the principal payments to be paid annually with interest accrued thereon together with the first half of property taxes starting with the first property tax levy following the year of the assessment.
(3) 
If principal cost of assessment is greater than $1,250, in 10 equal installments, including the principal costs of the assessment, to be paid annually with interest accrued together with the first half of property taxes beginning with the first property tax levy following the year of the assessment.
C. 
The interest rate on the principal shall be set at 2% above the current rate of interest paid by the city at the time of the original assessment. The Common Council shall, from time to time, determine the City’s current rate of interest based upon factors such as the most recent comparable general obligation borrowing, contemporary interest rate trends, and other relevant factors.