Chapter 3.10
SPECIAL ASSESSMENTS
Sections:
3.10.010 Village board may levy special assessments.
3.10.020 Resolution and report required.
3.10.030 Costs that may be paid by special assessment.
3.10.040 Exemptions – Deductions.
3.10.050 Notice of proposed or approved project.
3.10.060 Board actions after hearing.
3.10.070 Combined assessments.
3.10.080 Board’s power to amend, cancel or confirm special assessment.
3.10.090 Where cost of improvement is less than assessment.
3.10.100 Appealed assessments payable when due.
3.10.110 Special assessment a lien on property.
3.10.120 Miscellaneous provisions.
3.10.010 Village board may levy special assessments.
(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.
(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. [Prior code § 2-6-1].
State law reference: Section 66.62, Wis. Stats.
3.10.020 Resolution and report required.
(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, 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 AMC 3.10.050 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) The report required by subsection (a) of this section shall consist of:
(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 benefitted, where the work or improvements constitute an exercise of the police power. In such case the estimates required under subsection (b)(3) of this section shall be replaced by a schedule of the proposed assessments.
(5) A copy of the report when completed shall be filed with the village clerk for public inspection.
(c) 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 Section 66.60(3), Wis. Stats., and subsections (a) and (b) of this section, shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost. [Prior code § 2-6-2].
3.10.030 Costs that may be paid by special assessment.
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. [Prior code § 2-6-3].
3.10.040 Exemptions – Deductions.
(a) If any property deemed benefitted 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. [Prior code § 2-6-4].
3.10.050 Notice of proposed or approved project.
On the completion and filing of the report required in AMC 3.10.020(b)(5), the village 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 village board or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be given either by publication in the official village newspaper or posted in not less than three public places within the village and a copy of said notice shall be mailed to each interested person whose post office address is known. The hearing shall commence not less than 10 days and not more than 40 days after the publication or posting of said notice. [Prior code § 2-6-5].
3.10.060 Board actions after hearing.
(a) After the hearing, the village board may approve, disapprove, modify or rerefer 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 be made against any property and an award of compensation or damage be 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)(1) 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.
(2) 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.
(d) The village clerk shall publish the final resolutions as required in AMC 3.10.050.
(e) 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 Section 66.60(12), Wis. Stats., or any other applicable provision of law. [Prior code § 2-6-6].
3.10.070 Combined assessments.
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. [Prior code § 2-6-7].
3.10.080 Board’s power to amend, cancel or confirm special assessment.
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 AMC 3.10.050 to amend, cancel or confirm any prior assessment and notice of this amending, canceling or confirming be given by the village clerk as provided in AMC 3.10.060. [Prior code § 2-6-8].
3.10.090 Where cost of improvement is less than assessment.
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. [Prior code § 2-6-9].
3.10.100 Appealed assessments payable when due.
Pursuant to Section 66.60(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. When an appeal is pending on a special assessment, enforcement of any assessment due shall be stayed; provided, that in the event of judgment against or consent to assessment by the taxpayer, interest shall be taxed at the current rate available under law and compounded until said assessment is paid in full or until the village takes such other action under law as may be available to recover said sums. [Ord. dated 3/6/12 § 8. Prior code § 2-6-10].
3.10.110 Special assessment a lien on property.
Pursuant to Section 66.60(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. [Prior code § 2-6-11].
3.10.120 Miscellaneous provisions.
(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 benefitted if notice and hearing is waived in writing by property owners affected.
(c) Notwithstanding any other provision of law, or this 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 benefitted either before or after the approval of the work plans and specifications, contracting for the work or completing the work or improvement. [Prior code § 2-6-13].