[Adopted as Ch. 8, Sec. 8.07, of the 1999 Municipal Code]
A. 
The installation of any public improvement shall be an exercise of the police power of the Village, as may from time to time be determined by the Village Board, and the property served shall be assessed pursuant to the provisions of §§ 66.0701 and 66.0703, Wis. Stats.
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 defined in Subsection B above, and shall be apportioned among the individual parcels benefited. Such apportionment shall generally be computed on a lineal-frontage basis unless the Village Board otherwise determines that extenuating circumstances require a different method of apportionment.
A. 
All sewer and water main extensions shall be constructed by the Village in accordance with specifications established by the Village Board.
B. 
Special assessments for all sewer and water main extensions shall be levied at 100% of the total cost of construction.
A. 
Streets shall be constructed by the Village in accordance with specifications established by the Village Board.
B. 
Special assessments for all new streets shall be levied at 100% of the cost of construction.
A. 
Curb and gutter shall be constructed by the Village in accordance with specifications established by the Village Board.
B. 
Special assessments for all new and replacement curb and gutter shall be levied at 50% of the cost of construction.
[Amended 6-1-2010]
A. 
The sidewalk shall be located in such places and at such grades as designated by the Village Board and shall be constructed in accordance with standards established by the Village Board.
B. 
Special assessments for all new sidewalks shall be 100% of the total cost and replacement sidewalks shall be levied at 75% of the total cost; if the sidewalk is damaged by the owner, the replacement sidewalk shall be assessed at 100%.