[Adopted 9-6-2022 by Ord. No. 2022-20]
A. 
The installation of any public improvement shall be an exercise of the police power of the Town as may from time to time be determined by the Town Board, and the property served shall be assessed pursuant to the provisions of Wis. Stats. §§ 66.0701, 66.0703 and 66.0721.
B. 
The total cost of any public improvement to be paid in whole or in part by special assessment shall include the direct and indirect costs reasonably attributable thereto, including, but not limited to, materials, supplies, labor, equipment, site preparation and restoration, damages occasioned by the public improvement, interest on bonds or notes issued in anticipation of the collection of assessments, and a reasonable charge for engineering, legal and administrative costs.
C. 
The total assessment for any public improvement shall be based upon the total cost, as described in Subsection B of this section, and shall be apportioned among the individual parcels benefited. Such apportionment shall generally be computed on a lineal frontage basis unless the Town Board otherwise determines that extenuating circumstances required a different method of assessment.
In addition to 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 Town Board shall determine that any public work or improvement or any current service shall be financed in whole or in part by special assessments levied under this article, it shall adopt a resolution specifying this intention and the time, either before or after completion of the work or improvement, when the amount of the assessments will be determined and levied, the number of annual installments, if any, in which assessments may be paid, the rate of interest to be charged on the unpaid balance and the terms on which any of the assessments may be deferred while no use of the improvement is made in connection with the property.
The provisions of Wis. Stats. §§ 66.0703 and 66.0721 shall apply to special assessments levied under this article, except that when the Town 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 Wis. Stats. § 66.0703 shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the 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 thereof shall be given in the manner prescribed by Wis. Stats. § 66.0701.
Any special assessment levied under this article shall be a lien against the property assessed from the date of the final resolution of the Town Board determining the amount of the levy.
Any person against whose property a special assessment is levied under this article may appeal therefrom in the manner prescribed by Wis. Stats. § 66.0701 within 40 days of the date of the final determination of the Town Board.