[HISTORY: Adopted by the Village Board of the Village of Mazomanie 6-28-1988
as Title 2, Ch. 6 of the 1988 Code. Amendments noted where applicable.]
A.
The Village by resolution of its Village Board 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 out of the proceeds of the special assessments.[1]
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 Village Board.
A.
Prior to making any such special assessments, the Village Board shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, and the number of installments in which the special assessments may be paid, or that the number of installments will be determined at the hearing required under § 9-5 of this chapter, and direct the proper municipal officer or employee to make a report thereon. Such resolution may limit the proportion of the cost to be assessed.
B.
C.
A copy of the report when completed shall be filed with the Village
Clerk-Treasurer for public inspection.
D.
When the Village Board determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or the rendering of the service, the report required by § 66.0703(5), Wis. Stats., and Subsections A, B and C above shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
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 Village 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 Village Board.
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 Village.
B.
A parcel of land against which has been levied a special
assessment 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
Village Board 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 Village Board 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 § 9-2 of this chapter, the Village 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 Village Board or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. The notice shall be published as a Class 1 notice, under Ch. 985, Wis. Stats., in the official Village newspaper 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 the publication or posting of said notice.
A.
After the hearing, the Village Board 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 Village
Board 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 Village Board 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 Village
Board or work commenced or completed prior to the filing of the report or
prior to the hearing, then the Village Board shall by resolution confirm the
report as made or modified and provide for payment in whole or in part by
assessment.
E.
The Village Clerk-Treasurer shall publish the final resolutions as required in § 9-5 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 § 66.0703(12),
Wis. Stats., or any other applicable provision of law.
If more than a single improvement is undertaken, the Village Board 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 Village Board determines to reconsider an assessment, it is empowered, after giving notice as required in § 9-5, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Village Clerk-Treasurer as provided in § 9-6 of this chapter.
If the cost of the work or improvement is less than-the assessment levied,
the Village Board, without notice or hearing, shall reduce each assessment
proportionately. If the assessment has been paid either in part or in full
the Village shall refund the property owner such overpayment.
Pursuant to § 66.0703(12)(f), Wis. Stats., it shall be a condition
to 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.
Pursuant to § 66.0703(13), Wis. Stats., any special assessment
levied under this chapter shall be a lien on the property against which it
is levied on behalf of the Village. The Village Board shall provide for the
collection of such assessments and may establish penalties for payment after
the due date. The Village Board 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.
A.
In addition to all other methods provided by law, special
charges for current services may be imposed by the Village Board by allocating
all or part of the cost of the service to the property served. Such service
may include snow and ice removal, weed elimination, street sprinkling, oiling
and tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal,
recycling, stormwater management, including construction of stormwater management
facilities, sewer service, soil conservation work, tree care or removal, and
removal and disposition of dead animals. The Village Board may determine the
manner of providing notice of a special charge. Before a special charge for
street tarring or the repair of sidewalks, curbs or gutters or any other special
charge may be imposed, the Village Board shall conduct a hearing on whether
the service in question will be funded in whole or in part by a special charge.
Notice of the hearing shall be given as provided in § 66.0627(3)(b),
Wis. Stats.[1]
A.
If any assessment or charge levied under this chapter
is invalid because such statutes are found to be unconstitutional, the Village
Board may thereafter reassess such assessment or charge pursuant to the provisions
of any applicable law.
B.
The Village Board 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 are 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 Village 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.
