City of St. Francis, WI Chapter 10 Assessments and Charges

[HISTORY: Adopted by the Common Council of the City of St. Francis as §§ 8.04, 8.05 and 8.06 of the 1981 Code. Amendments noted where applicable.]

GENERAL REFERENCES

Finance and taxation — See Ch. 61.

§ 10-1 Levying special assessments and charges.

A. Levy of assessments. The cost of installing or constructing any public work or improvement shall be charged in whole or in part to the property benefited thereby by making an assessment against such property in such manner as the Common Council determines. Such special assessment shall be a lien against the property from the date of the levy. Special assessment procedures may be commenced after the completing of the public work or improvement.[1]

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

B. What may be included as cost.

(1) The cost of any work or improvement to be paid in whole or in part by special assessment on property may include:

(a) The direct and indirect cost thereof.

(b) The damages occasioned thereby.

(c) The interest on bonds or notes issued in anticipation of the collection of the assessments.

(d) A reasonable charge for the services of the administrative staff of the City.

(e) The cost of any architectural, engineering and legal services.

(f) Any other items of direct or indirect cost which may reasonably be attributed to the proposed work or improvement.

(2) 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, and the amount assessed which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom. For those representing an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the Common Council.

C. Engineer's report. Before carrying out any of the provisions of this section, the Common Council shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe the contemplated purpose, the limits of the proposed assessment district, and the number of installments in which the special assessment may be paid, or the number of installments shall be determined at a hearing as required in Subsection E below. The Council shall direct the City Engineer to make a report thereon. A copy of the report shall be filed with City Clerk for public inspection. The resolution may limit the proportion of the cost to be assessed. The report shall contain the following:

(1) Preliminary or final plans and specifications.

(2) An estimate of the entire cost of the proposed work or improvement.

(3) An estimate, as to each parcel of property affected, of:

(a) The assessment of benefits to be levied.

(b) The damages to be awarded for property taken or damaged.

(c) The net amount of such benefits over damages or the net amount of such damages over benefits.

(4) A statement that the property against which the assessments are proposed is benefited, where the work or improvement constitutes an exercise of the police power. In such case the estimates required by Subsection C(3) shall be replaced by a schedule of the proposed assessments.

D. Exempt property. If any property deemed benefited shall by reason of any provision of law be exempt from assessment therefor, such assessment shall be computed and paid by the City.

E. Notice and hearing. Upon the completion and filing of the report required by Subsection C, the City Clerk shall cause notice to be given stating the nature of the proposed work or improvement, the general boundary lines of the proposed assessment district, including, in the discretion of the Common Council, a map thereof, the place and time at which the report may be inspected, and the place and time at which persons interested or their agents or attorneys may appear before the Common Council and be heard concerning the matters contained in the report. Such notice shall be published as a Class 1 notice and a copy of the notice shall be mailed, at least 10 days before the hearing or proceeding, to every interested person whose post office address is known or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 days and not more than 40 days after publication.[2]

[2] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

F. Resolution levying assessments. After hearing persons interested in the proposed assessment levy, the Common Council may approve, disapprove or modify the proposed assessments or it may refer the report to the Engineer with such direction as it deems necessary to accomplish a fair and equitable assessment. Upon approval of the Engineer's report, the Common Council shall adopt a resolution levying the special assessment as finally approved.

(1) The resolution shall contain the following:

(a) Confirmation of the Engineer's report.

(b) A determination that the proposed work or improvement constitutes an exercise of the police power, if such is the case.

(c) A statement, if applicable, that the assessments or a portion of the assessments so levied is deferred pursuant to § 66.0715(2), Wis. Stats.

(2) In the year of levy, the Clerk shall place the assessment on the installment method, unless the property owner elects, by the date designated by the Clerk, in writing, to pay the assessment in full or to have it placed on the next real estate tax bill. It the property owner, after expiration of the date of such election, chooses to pay such assessment in full, interest shall be calculated and charged from January 1 in the year of levy.

G. Publication of resolution. The resolution levying the special assessments pursuant hereto shall be published by the City Clerk as a Class 1 notice, under Ch. 985, Wis. Stats., in the assessment district and a copy of such resolution shall be mailed to every interested person whose post office address is known or can be ascertained with reasonable diligence. When the final resolution is published, all work or improvements therein described and all awards, compensations, and assessments arising therefrom are deemed legally authorized and made subject to the right of appeal under Subsection H.

H. Appeal. Any person against whose land a special assessment is levied under this section may appeal therefrom in the manner prescribed in § 66.0703(12), Wis. Stats., within 90 days of the date of mailing the resolution pursuant to Subsection G.[3]

[3] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

I. Special charges. Special charges for current services rendered may be imposed by the Common Council pursuant to § 66.0627, Wis. Stats.

J. Waivers. The Common Council may, without any notice or hearing hereunder, levy and assess the whole or any part of the cost of any municipal work or improvement as a special assessment upon the property benefited thereby whenever notice and hearing thereon are in writing waived by all the owners of property affected by such special assessment.

K. Other authority retained. This section is not intended to deprive the Common Council of any power conferred by §§ 66.0701 through 66.0733, Wis. Stats., but any limitations contained therein and any procedures prescribed therein for the levy of special assessments or special charges shall not apply to the exercise of the special assessment authority contained in this section.

L. Reconsideration and reopening assessment.

(1) Whenever the actual cost of any project shall, upon completion or after receipt of the bids, be found to vary materially from the estimates or whenever any assessment is void or invalid for any reason, or whenever the governing body shall determine to reconsider and reopen any assessment, it is empowered, after giving notice as provided in Subsection E of this section and after a public hearing, to amend, cancel or confirm any such prior assessment, and thereupon notice of the resolution amending, canceling, or confirming such prior assessment shall be given by the Clerk as provided in Subsection G of this section.

(2) Further, if any special assessment or special charge levied pursuant to this section shall be held invalid because such statutes or ordinances shall be found to be unconstitutional, the governing body of the municipality may thereafter reassess such special assessment or special charge pursuant to the provisions of any applicable law or ordinance.

§ 10-2 Prorating certain special assessments.

Based on a useful life concept, and in addition to other prorations, the following shall apply:

A. Definitions.

(1) Owner. Abutting property owner subject to special assessments under this chapter and/or Wisconsin Statutes.

(2) Reconstruction.

(a) Alleys. Reconstruction shall occur where an alley has previously been improved by installation of concrete pavement and such improvement has deteriorated to such a point as to necessitate removal and/or replacement.

(b) Pavement. Reconstruction shall occur where an area has previously been improved by installation of concrete curb and gutter, either concrete or asphalt pavement, and such improvements have deteriorated to such a point as to necessitate removal of the pavement to expose 10% or more of the underlying stone base or subgrade in the continuous, uninterrupted area to be paved/resurfaced. This, however, shall not include a patch, "patch" being maintenance by removal and replacement of no more than 10% of the street surface per City block. This is intended to provide that patching and resurfacing that do not expose more than 10% of the base shall not be specially assessed.

(c) All other areas. Reconstruction shall occur where an area has previously been improved by installation of concrete curb and gutter, either concrete or asphalt pavement, and such improvements have deteriorated to such a point at to necessitate removal and/or replacement.

(3) New construction.

(a) Alleys. New construction shall occur where an alley has not been improved with concrete pavement, even though other materials may exist.

(b) All other areas. New construction shall occur where an area has not been improved with concrete curb and gutter, even though concrete or asphalt pavement may exist.

(4) Beginning of useful life. The time period of the running of useful lives shall begin at the date of acceptance of the improvement by the City, or its predecessors. If such date cannot readily determined, an estimate of such date shall be made by the City Engineer. If shall be understood that the City also accepts an improvement when an owner completes the repair or replacement of an improvement meeting City standards.

B. Payment for new construction. Payment for new construction shall be borne 100% by the owner.

C. Payment for reconstruction.

(1) For alley and/or street pavements, after 2/3 of the useful life, that fraction of the number of years that the improvement has existed over its following useful life shall be the fraction of the cost of the reconstruction that shall be borne by the owner up to full cost, rounded to the nearest full year:

(a) Concrete: 30 years.

(b) Asphalt: 15 years.

(2) For sidewalk, curb and gutter, and driveway approaches, if the improvement is:

(a) Ten years or less, the cost shall be borne 100% by the City.

(b) Eleven to 20 years, the cost shall be borne 10% per year, rounded to the nearest full year, by the owner.

(c) Twenty-one or more years, the cost shall be borne 100% by the owner.

D. Previous repairs. Any repairs or replacements made to any improvements scheduled for reconstruction shall not be included in any way to prorate costs of reconstruction or be left in place.

E. New repairs. The cost of any repairs requiring replacement done to any improvements after new construction or reconstruction shall be paid for according to Subsection C above, but such repairs shall not precede application of Subsection D above.

§ 10-3 Apportionment of paving and opening costs.

The cost for paving streets, alleys and sidewalks in the City and the initial opening of the same shall be apportioned between City and abutting property owners as follows:

A. The cost of paving or opening of all street and alley intersections shall be borne entirely by the City.

B. The amount which the owner shall pay shall be based upon the ratio of each owner's number of feet fronting or abutting upon the street, alley or sidewalk to the entire accessible length of each improvement, excluding intersections.

C. Where streets, alleys or sidewalks are to be paved, the proration of the cost on sides other than the front side of each lot, up to 120 feet, shall be as set forth herein. There shall be no proration of cost for any footage greater than such 120 feet, and the assessment of such footage greater than 120 feet shall be borne entirely by the owner.

(1) For paving alleys.

(a) Where the long side of a lot abuts or is adjacent to a "T" alley, the assessment shall be City 25% and property owner 75%.

(b) Where the lot has only the long side abutting or adjacent to an alley, the assessment shall be City 25% and property owner 75%.

(c) All other alleys shall be borne entirely by the property owner.

(2) For paved street, sidewalk, curb and gutter. Where there is more than one assessable side:

(a) The assessment for the front of the lot shall be borne entirely by the property owner.

(b) For all other sides, the assessment for each such side shall be City 25% and property owner 75%.

(c) However, where the long side of a lot is the front side, assessment for the smallest side shall be borne entirely by the property owner, and all other sides, including the long/front side, shall be City 25% and property owner 75%.

(3) For retaining walls of any material whatsoever.

(a) Installed on the long side of a lot, the assessment shall be City 25% and property owner 75%.

(b) All other sides, borne entirely by the property owner.

(4) Where there are two assessable sides where streets or alleys are to be initially opened, the assessment on the long side of a lot shall be City 25% and property owner 75%. (Opening shall mean grading to grade, placing a six-inch gravel base and applying the first seal coat.)

D. On all streets the abutting property owners shall pay the total cost of the width of a thirty-foot paving surface. In the event that such surface paving width exceeds 30 feet, the City shall pay for all such excess. The abutting property owner shall also pay the entire cost of the curb and gutter, including that portion of the gutter which forms a horizontal street surface.

E. The standard depth for streets shall be as follows:

(1) Asphalt: 5 1/2 inches of asphalt on eight inches of stone.

(2) Concrete: seven inches of concrete on four inches of stone.

F. When the depth of a street exceeds the above standards, the assessment for pavement charged to the abutting property owner shall be reduced by 5%.