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 Town 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 Town Board.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
On the completion and filing of the report required in §
44-24B(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. Such 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.
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 §
44-27 to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming be given by the Town Clerk as provided in §
44-28 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 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 chapter 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 as otherwise
provided by statute.