[HISTORY: Adopted by the Common Council of the City of Prescott
as Title 3, Ch. 2, of the former City Code. Amendments noted where
applicable.]
A.
The City of Prescott, by resolution of its Common Council, 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. In addition to other methods approved by
law, special assessments for any public work or improvement or any
special charge for current services may be levied in accordance with
the provisions of this article.[1]
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 Common Council.
C.
The favored procedure in the City for proceeding with making specially
assessable public improvements as generally set forth in this article
is not intended in any way to disregard or to bar proceeding under
other methods provided by law for making of public improvements and
for the levying of assessments therefor. Nor is this article intended
to be an exhaustive, detailed recodification of the state law under
§ 66.0703, Wis. Stats. Detailed requirements still require
reference to said statutory section and the subsections thereunder.
The purpose hereof is to generally define and establish local procedures.[2]
A.
Public improvements carried out pursuant to § 66.0703,
Wis. Stats., and this article shall be initiated by a preliminary
resolution presented to the Council by the City Engineer, which resolution
shall declare the Council's intention to exercise its assessment
powers for such municipal purpose(s), describe the same, the limits
of the proposed assessment district, the number of installments in
which special assessment may be paid or that the number of installments
will be determined at hearing thereon, and direct the City Engineer
to make a report thereon. After adoption of such preliminary resolution
by the Common Council, copies thereof shall be forwarded by the City
Clerk to the City Engineer. The City Clerk shall forthwith, after
adoption of such preliminary resolution, obtain a list of the names
and addresses of all interested persons, if with reasonable diligence
their names and addresses may be obtained, and forward the same to
the City Engineer. Upon receipt of copy of such preliminary resolution,
the City Engineer shall prepare the report thereon.
B.
C.
A copy of
the report when completed shall be filed with the City Clerk for public
inspection.
D.
When the Common Council determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or rendering of the service, the report required by § 66.0703(5), Wis. Stats., and Subsections A and B above still contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
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 City 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 Common Council.
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 City.
A.
Notice requirements. On the completion and filing of the report and final resolution with the City Clerk required in § 15-2C of this article, the City Clerk or City Engineer shall prepare a notice of hearing, which notice shall comply with § 66.0703(7), Wis. Stats., and state the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district and the place and time at which the report may be inspected. In publishing the notice of hearing, the City Clerk shall set the place and time at which all interested persons, their agents or attorneys may appear before the Common Council or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be signed by the City Clerk who shall cause the same to be published at least once in the official newspaper and shall mail a copy of such notice at least 10 days before the hearing 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 mailing of said notice.
B.
Waiver of notice. The Council may, without any notice or hearing,
levy and assess the whole or any part of the cost of any municipal
work or whole or any part of the cost of any municipal work or improvement
as a special assessment upon the property specifically benefited thereby
whenever notice and hearing thereon is in writing waived by all the
owners of property affected by such special assessment. In such cases,
the procedure shall be the same as hereinbefore provided excepting
for the noticing and holding of public hearing thereon.
A.
After the hearing, the Common Council may:
(1)
Approve, disapprove, modify or re-refer the report to the City Engineer
with such directions as it deems necessary to change the plans and
specifications as to accomplish a fair and equitable assessment.
(2)
Continue
the public hearing, preliminarily approve plans and specifications
and, if the project requires advertising for bids, authorize and direct
the advertisement therefor with a date certain for consideration and
taking action thereon, inclusive of action on said report and action
on final resolution.
B.
If an assessment is made against any property and an award of compensation
or damage is made in favor of the property, the Common Council shall
assess only the difference between such assessment of benefits and
the award of compensation or damage.
(1)
If the work or improvement has not been previously authorized or
approved, the Common Council 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 Common Council
or work commenced or completed prior to the filing of the report or
prior to the hearing, then the Common Council shall by resolution
confirm the report as made or modified and provide for payment in
whole or in part by assessment.
D.
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
under § 66.0703(12), Wis. Stats., or any other applicable
provision of law.
E.
As soon as the assessable cost of such work or improvement is finalized,
the City Clerk shall issue respective special assessment certificates
for each property affected and specifying the manner in which payment
is to be made and shall send copy of the respective assessment affecting
each property to each owner's post office address that is known
or can be obtained with reasonable diligence.
If more than a single improvement is undertaken, the Common
Council 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 Common Council determines to reconsider an assessment, it is empowered, after giving notice as required in § 15-5, to amend, cancel or confirm any prior assessment; and notice of this amending, canceling or confirming shall be given by the City Clerk as provided in § 15-6 of this article.
If the cost of the work or improvement is less than the assessment
levied, the Common Council without notice or hearing shall reduce
each assessment proportionately. If the assessment has been paid either
in part or in full, the City shall refund the property owner such
overpayment.
A.
Any person against whose property a special assessment is levied
under this article may appeal therefrom in the manner prescribed by
§ 66.0703(12), Wis. Stats., as amended, within 40 days of
the date of the final determination of the Common Council.
B.
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.
A.
Payment of special assessments.
(1)
Without interest. Upon receipt of a copy of the special assessment
certificate, any person may pay the same in full, without interest,
if paid to the City Treasurer within the grace period therein allowed
and as allowed in the final resolution.
(2)
After grace period. If any special assessment, or any part thereof,
remains unpaid following the running of the grace period specified
for payment without interest, at time of preparation of the first
tax roll thereafter the same, together with interest computed thereon
at the interest rate established in said final resolution and in said
certificate computed from the date of levy (i.e., date of final resolution)
or the finalizing of assessable costs, whichever is later, shall be
entered in such tax roll in such manner as directed in said final
resolution and certificate; thereafter, if the same is payable in
installments, subsequent installments together with interest at said
rate computed on declining balance shall be entered in subsequent
tax rolls until fully paid. This provision is in no way intended to
prohibit the prepayment of the balance owing at any time on principal
together with interest to date of payment only.
B.
Assessment a lien. Pursuant to § 66.0703(13), 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 City. The
Common Council shall provide for the collection of such assessments
and may establish penalties for payment after the due date. The Common
Council 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.[1]
[Added 9-13-2010 by Ord.
No. 10-10]
A.
The City
may impose a special charge against real property for current services
rendered by allocating all or part of the cost of the service to the
property served in accordance with the provisions of this section,
which are hereby adopted pursuant to § 66.0627, Wis. Stats.
B.
A special
charge is not payable in installments. If a special charge is not
paid within the time determined by the governing body, the special
charge is delinquent. A delinquent special charge becomes a lien on
the property.
D.
On or around
October 20 in each year notice shall be given to the owner or occupant
of all lots or parcels of real estate which have received services
considered special charges and for which payment is owed and in arrears
at the time of giving the notice.
E.
The notice
shall be in writing and shall state the amount of delinquent special
charges, including any penalty assessed, and shall state that unless
the amount is paid by November 1, a penalty of 10% of the amount of
arrears will be added. The notice shall say that unless the arrears
with any added penalty are paid by November 15, the arrears and penalty
will be levied as a tax against the lot or parcel of real estate to
which services considered special charges were furnished and for which
payment is delinquent.
[Amended 5-29-2012 by Ord. No. 08-12]
A.
If any assessment or charge levied under this article is invalid
because such statutes are found to be unconstitutional, the Common
Council may thereafter reassess such assessment or charge pursuant
to the provisions of any applicable law.
B.
Notwithstanding any other provision of law, or this or other ordinance
or resolution, it is specifically intended and provided by this article
that the City may levy special assessments for work or improvement
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.
As an alternative to any other financing method, the Common
Council may provide for the payment of the initial cost of any public
improvement from the proceeds of special assessment "B" bonds issued
under § 66.0713(4) and (5), Wis. Stats. Special assessments
to retire such bonds and pay the interest thereon shall be levied
under § 66.0703, Wis. Stats., payable in such installments
at a rate to be determined by the Council based upon borrowed money
rates at the time of the special assessment.
[Amended 5-29-2012 by Ord. No. 08-12; 11-12-2012 by Ord. No. 12-12]
A.
Generally. Street curb and gutters shall be financed by special assessment
as deemed advisable by the Council. All special assessments shall
be levied in accordance with the provisions of § 66.0703,
Wis. Stats., and of this article.
B.
Front-foot rates. Special assessments shall be levied on a front-foot
basis, provided that the charge per front foot and the total assessment
on any one parcel shall not exceed the benefits thereto. The amount
levied for each front foot shall be determined as follows: curb and
gutter special assessment costs shall be paid by the residents equal
to 100% of unclassified excavation, crushed aggregate base, concrete
curb and gutter, appropriate engineering and administration fees,
and restoration recommended by the City Engineer, which could include
seed and mulch, sod, other vegetation, and some other option.
C.
Single frontage lots. The special assessment on lots which abut on
only one public street shall be determined by multiplying the total
number of front footage by the special assessment charge per foot.
D.
Corner lot. The special assessments on corner lots shall be determined
by multiplying the assessable footage by the special assessment charge
per foot. Owner of the property on corner lot will pay 100% assessment
on the front footage on the long side and 50% on the short side.
E.
Deferred payments. The Council may permit the deferred payment of
such special assessment until the project is completed, but no longer
than 10 years following the date of levy, in accordance with § 66.0715(2),
Wis. Stats.
Unless otherwise provided in the preliminary or final special
assessment resolution, all special assessments levied under this section
may be paid in installments pursuant to a schedule prescribed by the
Common Council with interest at a rate of cost of project funds plus
2%. If the assessment cannot be tied to specific financing, the interest
rate shall be tied to a market cost of funds plus 2%.
Water and sewer main extensions within the City shall be extended
on either a special assessment or cost advancement basis and in accordance
with the Wisconsin Statutes.
A.
Generally. Water and sewer main extensions shall be financed by special
assessments for such extensions as deemed advisable by the Council.
In general the special assessment method shall be used for main extensions
to service areas in immediate need of water or sewer service or which
are deemed likely to develop and need service within 10 years following
the levying of the special assessments. All special assessments shall
be levied in accordance with the provisions of § 66.0703,
Wis. Stats., and of this section.
B.
Front-foot rates. Special assessments shall be levied on a front-foot
basis, provided that the charge per front foot and the total assessment
on any one parcel shall not exceed the benefits thereto. The amount
levied for each front foot shall be determined as follows:
[Amended 5-29-2012 by Ord. No. 08-12]
(1)
Sewer
special assessment costs shall be paid for by the residents equal
to 100% of excavation, foundation material, sewer mains, manholes,
service wyes, service pipes, locating devices, testing, connection
to existing mains, restoration recommended by the City Engineer, which
could include seed and mulch, sod, other vegetation or some other
option, and appropriate engineering and administration fees.
(2)
Water
special assessment costs shall be paid for by the residents equal
to 100% of excavation, foundation material, water mains, valves, service
taps, service pipes, curb stops, locating devices, testing, insulation,
connection to existing mains, restoration recommended by the City
Engineer, which could include seed and mulch, sod, other vegetation
or some other option, and appropriate engineering and administration
fees.
C.
Single frontage lots. The special assessment on lots which abut on
only one public street shall be determined by multiplying the total
number of front footage by the special assessment charge per foot.
D.
Corner lots. The special assessment on corner lots shall be determined
by multiplying the assessable front footage by the special assessment
charge per foot. The assessable front footage shall be determined
as follows:
(1)
If mains shall be extended which abut on both sides of a corner lot,
the assessable front footage thereon shall be 50% of the total frontage
abutting on the public streets, but not less than 100% of the total
frontage of the long side.
(2)
If the mains shall be extended which abut only one side of a corner
lot, the assessable front footage shall be the total frontage of the
short side if the main abuts such side, or 100% of the long side if
the main abuts such long side.
(3)
If mains shall be extended which abut a corner lot that abuts an
existing main, but is not served by the existing main, the assessable
front footage shall be 50% of the total frontage of both sides, but
not less than 100% of the long side frontage, but not to exceed 200
feet, from which there shall be deducted the number of front feet
on which special assessments were previously paid, if any.
(4)
If the water main shall be extended which abuts a corner lot that
abuts an existing main, and is served by the existing water main,
the assessable water main front footage shall be 50% of the total
frontage of both sides, but not less than 100% of the long side frontage,
but not to exceed 200 feet, from which there shall be deducted the
number of front feet on which special assessments were previously
paid, if any.
(5)
If the sewer main shall be extended which abuts a corner lot that
abuts an existing main, and is served by the existing sewer main,
the assessable sewer main front footage shall be 50% of the total
frontage of both sides, but not less than 100% of the long side frontage,
but not to exceed 200 feet, from which there shall be deducted the
number of front feet on which special assessments were previously
paid, if any. However, the assessment upon this frontage shall be
deferred until and unless hookup to the main occurs. If hookup to
the main occurs, the property owner shall be responsible for all costs
for hooking up to the City's sanitary main system. In addition
to the assessment, these costs will include, but not be limited to,
laterals, restoration, all other related labor and equipment and any
applicable hookup or impact fees. If hookup to the main does not occur
within 20 years, the deferred special assessments shall be forgiven.
E.
Deferred payments. The Council may permit the deferred payment of
such special assessments until the property is connected to the main,
but not longer than 10 years following the date of the levy, in accordance
with § 66.0715(2), Wis. Stats.
The cost advancement method of financing water and sewer main
extensions shall be used in such areas as deemed advisable by the
Council. In general this method shall be used only when application
is made for public water or sewer service which would require the
extension of mains through sparsely occupied areas to serve such applicant,
or through areas which in the judgment of the Council are unlikely
to develop extensively within the next 10 years. Where extensions
are authorized on a cost advancement basis the procedure shall be
as follows:
A.
The applicant shall deposit with the City treasury a sum sufficient
to pay the total estimated cost of the extension, including 100% of
street intersection costs, less the amount allocable to fire protector
service of such extension, if any.
B.
Such deposit shall be made before construction is started or contracted.
If the actual apportionable cost shall be less than the amount deposited,
the excess of the deposit over the cost shall be refunded to the applicant
within 30 days after notice of the amount due.
C.
Any property owner connected to such main, other than the applicant,
shall pay to the City a connection charge determined by the Council
which shall be equivalent to the amount of front foot special assessments
which would have been levied by the City at the time such extension
was made.
Unless otherwise provided in the preliminary or final special
assessment resolutions, all special assessments levied under this
article may be paid in installments pursuant to a schedule prescribed
by the Common Council with interest at the maximum rate allowable
in accordance with the provisions of § 66.0715(3), Wis.
Stats.
Sewer assessments shall be at a rate determined by the Common
Council.
A.
Permit required. Any person desiring to connect to the Municipal
Wastewater System shall apply to the Common Council or its designated
representative for connection authorization.
B.
Connection fee. Before a permit is issued allowing a connection to
a wastewater line in the City, there shall be paid a connection fee
as established by the Common Council in the City's fee schedule for
each wastewater availability charge unit assessed to the connection.
C.
Charges. For the purposes of this section, the wastewater availability
charge shall be computed as follows:
(1)
Each single-family residential house, each living unit in a townhouse
and duplex shall each comprise one unit.
(2)
Multifamily residential, such as condominiums and apartments, shall
comprise one living unit for each residence.
(3)
Mobile homes shall each comprise one unit.
(4)
Other buildings and structures, including commercial and industrial
buildings, shall have the wastewater availability charge unit determined
by the Common Council or its designated representative, upon the recommendation
of the Common Council. All charges relate to four-inch sewer line
only. Charges on anything larger will be determined by the Common
Council or designated representative, upon the recommendation of the
Director of Public Works.
D.
Basis for determination. The Metropolitan Council current standard
service availability charge units for various commercial, public and
institutional facilities may be referred to as a basis for determining
units in the connection charge. Each connection into the City-owned
part of the wastewater collection system shall be subject to a wastewater
availability charge. The minimum wastewater availability charge shall
be as established by the Common Council.[1]
Water main assessments shall be based on cost divided by number
of assessable linear feet serviced, as determined by the Council.
