[HISTORY: Adopted by the Village Board of the Village of Sauk City as Title 4 of the 1970 Code. Amendments noted where applicable.]
Finance and taxation — See Ch. 40.
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:
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.
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.
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.