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 Town 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 Town Board.
On the completion and filing of the report required in §
9-2C of this chapter, the Town Clerk 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 Town 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 Town 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 of said notice.
If more than a single improvement is undertaken, the Town 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 Town 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 Town Clerk as provided in §
9-6 of this chapter.
If the cost of the work or improvement is less than the assessment levied,
the Town Board, without notice or hearing, shall reduce each assessment proportionately.
If the assessment has been paid either in part or in full, the Town 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 Town. The Town Board shall provide for the collection
of such assessments and may establish penalties for payment after the due
date. The Town 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.