In addition to all 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 its whole or in part by special
assessments 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 the assessments
may be paid, the rate of interest to be charged on the unpaid balance and
the terms on which any of 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 provided in §
6-2 of this article that the hearing on such assessments shall be held subsequent to the completion of the work or improvements or the rendition of service, the report required by § 66.0703(4), Wis. Stats., shall contain a statement of the final cost of the work, service or improvements in lieu of an estimate of such cost.
Notice of the time and place of the public hearing on any special assessment
proposed to be levied and notice of the final assessment and terms of payment
therefor shall be given by mail to every person whose property is affected
by such assessment and whose mailing address can be reasonable determined.
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), Wis. Stats., relating to
appeal shall apply to any special assessment levied under this article.
In addition to other methods provided by law, it is hereby provided
that special charges for current services may be imposed by the Village Board
by allocating all or part of the cost to the property served, in accordance
with the provisions of this article, which is hereby adopted pursuant to § 66.0627,
Wis. Stats.
Special charges may include, without limitation because of enumeration,
electric bills, snow and ice removal, weed elimination, street sprinkling,
oil and tarring, repair of sidewalks or curb and gutter, garbage and refuse
disposal, sewer service and tree care, raze and removal costs, costs and expenses
related to public health remediations, and any unpaid fees, licenses or indebtedness
to the Village. Such charges may be levied as a special assessment against
the real property, shall become a lien thereon, and shall be placed on the
tax roll with the same effect as other Village taxes, unless the Village Board
otherwise determines after notice and opportunity to be heard as hereinafter
set forth.
The provision for notice of such charges (except in the case of street
tarring or repair of sidewalks or curb or gutters) shall be as
follows:
A. Twenty days' notice published in the Village newspaper,
or posting such notice in three places in the Village, and a copy of such
notice mailed to every interested person whose post office address is known,
at least 10 days before the hearing.
B. That the bill will be specially assessed against the
real property and become a lien thereon and be placed on the next tax roll
unless paid within 30 days of the date of the notice.
C. That the user and/or property owner may request a hearing,
which will be held in less than 90 days after the issuance of the written
notice.
Such special charges shall not be payable in installments. If not paid
within the period fixed by the Village Board, such delinquent special charge
shall become a lien as provided in § 66.0627, Wis. Stats.