[Adopted as Sec. 2.08 of the prior Code]
The purpose of this article is to provide for payment for the construction, reconstruction, improvement and preservation of the sidewalks, driveway approaches, streets, curbs, gutters, and sewer and water mains or any other municipal work or improvement in the Town by the levy of special assessments therefore upon various classes of real estate, in a fair and equitable manner, through the application of a variety of formulas.
A. 
Statutory procedures. The Town adopts the procedures for levying special assessments as contained in § 66.0703, Wis. Stats. Provided, however, special assessments may be levied subsequent to completion of the improvement. In such case, all references in § 66.0703 to "proposed" work or improvement shall be disregarded.
B. 
Reimbursement. Pursuant to § 66.0805(4)(b), Wis. Stats., the Town Board may, in its sole discretion, provide for reimbursement of assessments for water main installations and extensions.
A. 
If an assessment represents the exercise of the police power, the assessment shall be upon a reasonable basis as determined by the Town Board. As to each project for which an assessment is imposed, the Town Board shall determine, based on the size, scope and location of the project, which assessment formula, or combination of formulas, best satisfies the reasonable basis requirement.
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.
For the purpose of this article, the following terms, phrases, words, and their derivations shall have the meaning given herein. If not defined herein, the word, term or phrase shall have the definition commonly accepted including a relevant definition contained in the Wisconsin Statutes. When not inconsistent with the context, the words used in the present tense include the future, words in the plural number include the singular number and words in the singular number include the plural number. The word "shall" is always mandatory and not merely directory:
STREET
Any public highway or alley and shall mean the entire width between the boundary lines of any public way where any part thereof is open to the public for purposes of vehicular traffic.
TOWN
The Town of Rome, Adams County, Wisconsin, or any duly appointed designate thereof, including, but not limited to, the Town Board and Town committees.
TOWN BOARD or BOARD
The present governing body of the Town or any successors to the legislative power of said body, or any duly appointed designate thereof.