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 Village Board shall determine that
any public work or improvement or any current service shall be financed
in whole or in part by special assessment levied under this article,
it shall adopt a resolution setting forth such intention and the time,
either before or after completion of the work or improvement, when
the amount of such assessments shall be determined and levied, the
number of annual installments, if any, in which such assessments may
be paid, the rate of interest to be charged on the unpaid balance
and the terms on which any such assessments may be deferred while
no use of the improvement is made in connection with the property.
The provisions of § 66.0703, Wis.
Stats., shall apply to special assessments levied under this article,
except that when the Village Board determines by resolution as hereinbefore
provided that the hearing on such assessments shall be held subsequent
to the completion of the work or improvement or the rendition of the
service, the report required by § 66.0703(4), Wis. Stats.,
shall contain a statement of the final costs of the work, service
or improvement in lieu of an estimate of such costs.
Notice of the time and place of the public hearing
on any special assessments proposed to be levied and notice of the
final assessment and the terms of payment thereof shall be given by
mail to every person whose property is affected by such assessment
and whose mailing address can be determined with reasonable diligence.
Any special assessment levied under this article
shall be a lien against the property assessed from the date of the
final resolution of the Village Board determining the amount of such
levy.
The provisions of §§ 66.0703(12)
and 66.0701, Wis. Stats., relating to appeal shall apply to any special
assessment levied under this article.
