Village of Osceola, WI
Polk County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Village Board of the Village of Osceola 8-10-1993 by Ord. No. 7-93 as Sec. 3.09 of the 1993 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 193.
This chapter is enacted pursuant to W.S.A. s. 66.62.
The cost of installing or constructing any public work or improvement by the village may be charged under this chapter in whole or in part to the property benefited by such work or improvement, and the Board may make an assessment against such benefited property in the manner provided herein.
A. 
The cost of any work or improvement to be paid in whole or in part by special assessment on the 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 village and the cost of any architectural, engineering and legal services and any other items 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 Village Board.
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 Village Board.
Prior to the levy of a special assessment pursuant to this chapter, the Village Board, by preliminary resolution, shall direct that special assessments be levied and shall direct that the Village Engineer prepare and file with the Village Clerk for public inspection his or her report, which shall consist of:
A. 
A copy of the preliminary or final plans and specifications of the proposed work or improvement.
B. 
An estimate of the entire cost of the proposed work or improvement or the actual cost thereof based on contracts awarded or completed.
C. 
That portion of the cost of the improvement to be levied against the benefited properties.
D. 
An estimate as to each parcel of property affected of:
(1) 
The assessment of benefits to be levied.
(2) 
The damages to be awarded for property taken or damaged.
(3) 
The net amount of such benefits over damages or the net amount of such damages over benefits.
E. 
A statement that the property against which the assessments are proposed is benefited, where the work or improvement constitutes an exercise of the police power. In such cases, the estimates required under Subsection D shall be replaced by a schedule of the proposed assessments.
If any property included within the proposed assessment district shall be exempt from assessment, the proposed assessment shall be computed and paid by the village.
A parcel of land against which has been levied a special assessment for the sanitary sewer, storm sewer or water main laid in one of the streets upon which it abuts shall be entitled to such deduction or exemption as the Board determines to be reasonable and just, under the circumstances of each case, when a special assessment is levied for the sanitary sewer, storm sewer or water main laid in the other street upon which such corner lot abuts. The Board may allow a similar deduction or exemption from special assessments levied for any other public improvement.
Upon the completion and filing of the report required by § 83-4, the Village Clerk shall cause notice to be given stating the nature of the proposed work or improvement, the general boundary lines of the proposed assessment district, including, in the discretion of the Board, a small map thereof, and the place and time at which all persons interested or their agents or attorneys may appear before the Board and be heard concerning the matters contained in the report. Such notice shall be published as a Class 1 notice under W.S.A. ch. 985 in the village. A copy of such 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 and not more than 40 days after publication.
After hearing persons interested in the proposed assessment levy, the Board may approve, disapprove or modify the proposed assessments or it may refer the report to the Engineer with such direction as it deems necessary to accomplish a fair and equitable assessment. Upon approval of the Engineer's report, the Board shall adopt a resolution levying the special assessment as finally approved. The resolution shall contain the following:
A. 
Confirmation of the Engineer's report.
B. 
A determination that the proposed work or improvement constitutes an exercise of the police power, if such is the case.
C. 
A determination that the assessments may be paid in annual installments and the number and due date of such installments and the interest thereon pursuant to W.S.A. s. 66.54(7).
D. 
A statement that the assessments or a portion of the assessments so levied is deferred pursuant to W.S.A. s. 66.605.
Upon application to the Village Clerk within 30 days of the date of the special assessment notice, the due date of any special assessment levied under this chapter may be deferred on such terms and in such manner as prescribed by the Board in the final resolution.
The resolution levying the special assessments pursuant hereto shall be published by the Village Clerk as a Class 1 notice under W.S.A. ch. 985 in the assessment district, and a copy of such resolution shall be mailed to every interested person whose post office address is known or can be ascertained with reasonable diligence.
Any person against whose land a special assessment is levied under this chapter may appeal therefrom, in the manner prescribed in W.S.A. s. 66.60(12), within 90 days of the date of mailing the resolution pursuant to § 83-10.
Special charges for current services rendered may be imposed by the Board pursuant to W.S.A. s. 66.60(16).
Whenever the Board shall, by resolution, require water, heat, sewer and gas laterals or service pipes to be constructed from the lot line or near the lot line to the main or from the lot line to the building to be serviced, or both, it may provide that when the work is done by the village or under a village contract, a record of the cost of constructing such laterals or service pipes shall be kept, and such cost or the average current cost of laying such laterals or service pipes shall be charged and be a lien against the lot or parcel served, and the procedure prescribed herein need not be followed.
The Board may, without any notice or hearing hereunder, levy and assess the whole or any part of the cost of any municipal work or improvement as a special assessment upon the property benefited thereby whenever notice and hearing thereon are, in writing, waived by all the owners of property affected by such special assessment.
It is not intended by the enactment of this chapter to deprive the Board of any power conferred by W.S.A. ss. 66.53 through 66.698, but any limitations contained therein and any procedures prescribed therein for the levy of special assessments or special charges shall not apply to the exercise of the special assessment authority contained in this chapter.