[Adopted as Title 3, Ch. 2, of the 2004 Code]
A.Â
The Town of Vinland by resolution of its Town 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.Â
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 Town Board.
A.Â
Prior to making any such special assessments, the Town 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 § 56-28 of this article, 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.Â
The report required by Subsection A shall consist of:
(1)Â
Preliminary or final plans and specifications.
(2)Â
An estimate of the entire cost of the proposed work or improvement.
(4)Â
A statement that the property against which the assessments are proposed is benefited, where the work or improvements constitute an exercise of the police power. In such case, the estimate required under Subsection B(3) shall be replaced by a schedule of the proposed assessments.
(5)Â
A copy of the report when completed shall be filed with the Town
Clerk for public inspection.
The cost of any work or improvement to be paid in whole or in
part by special assessment on property may include the direct 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 service of the administrative staff of
the Town, and the 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.
A.Â
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 Town.
B.Â
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 Town 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 Town 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 § 56-25B(5) of this article, 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 Town, 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.Â
After the hearing, the Town 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.Â
If an assessment be made against the property and an award of compensation
or damage be made in favor of the property, the Town Board shall assess
only the difference between such assessment of benefits and the award
of compensation or damage.
C.Â
Approved work or improvement.
(1)Â
If the work or improvement has not been previously authorized or
approved, the Town 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)Â
If the work or improvement has been approved by the Town Board or
work commenced or completed prior to the filing of the report or prior
to the hearing, then the Town Board shall, by resolution, confirm
the report as made or modified and provide for payment in whole or
in part by assessment.
E.Â
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 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 § 56-28 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 § 56-29 of this article.
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 any such
overpayment.
Pursuant to § 66.0703, 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, Wis. Stats., any special assessment
levied under this article shall be a lien on the property against
which it is levied on behalf of the Town or appropriate utility district.
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 if otherwise
provided by statute.
A.Â
In addition to all other methods provided by law, special charges
for current services may be imposed by the Town 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 or tarring, repair of sidewalks or curb and gutter,
garbage and refuse disposal, sewer service and tree care or removal
or any other service as defined in § 66.06127(1)(c), Wis.
Stats. The Town 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 may be imposed, the Town
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.Â
If any assessment or charge levied under this article is invalid
because such statutes are found to be unconstitutional, the Town Board
may thereafter reassess such assessment or charge pursuant to the
provisions of any applicable law.
B.Â
The Town 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 is waived in writing by property owners
affected.
C.Â
Notwithstanding any other provision of law or this or other ordinance
or resolution, it is specifically intended and provided by this article
that the Town may levy special assessments for work or improvements
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.