An estimate of the entire cost of the proposed work or improvement.
An estimate, as to each parcel of property affected, of:
The damages to be awarded for property taken or damaged.
The net amount of such benefits over damages or the net amount of such damages over benefits.
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 case the estimates required under par. (c)
shall be replaced by a schedule of the proposed assessments.
A copy of the report when completed shall be filed with the municipal clerk for public inspection. If property of the state may be subject to assessment under s. 66.64
, the municipal clerk shall file a copy of the report with the state agency which manages the property. If the assessment to the property of the state for a project, as defined under s. 66.64 (2)
, is $50,000 or more, the state agency shall submit a request for approval of the assessment, with its recommendation, to the building commission. The building commission shall review the assessment and shall determine within 90 days of the date on which the commission receives the report if the assessment is just and legal and if the proposed improvement is compatible with state plans for the facility which is the subject of the proposed improvement. If the building commission so determines, it shall approve the assessment. No project in which the property of the state is assessed at $50,000 or more may be commenced and no contract on such project may be let without approval of the assessment by the building commission under this subsection. The building commission shall submit a copy of its determination under this subsection to the state agency which manages the property which is the subject of the determination.
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, town or village 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 governing body.
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, town or village.
A parcel of land against which has been levied a special assessment for the sanitary sewer or water main laid in one of the streets upon which it abuts, shall be entitled to such deduction or exemption as the governing body determines to be reasonable and just under the circumstances of each case, when a special assessment is levied for the sanitary sewer or water main laid in the other street upon which such corner lot abuts. The governing body may allow a similar deduction or exemption from special assessments levied for any other public improvement.
"Agricultural use" has the meaning given in s. 91.01 (1)
and includes any additional agricultural uses of land, as determined by the town sanitary district or town.
"Eligible farmland" means a parcel of 35 or more acres of contiguous land which is devoted exclusively to agricultural use which during the year preceding the year in which the land is subject to a special assessment under this subsection produced gross farm profits, as defined in s. 71.58 (4)
, of not less than $6,000 or which, during the 3 years preceding the year in which the land is subject to a special assessment under this subsection, produced gross farm profits, as defined in s. 71.58 (4)
, of not less than $18,000.
Except as provided in par. (c)
, no town sanitary district or town may levy any special assessment on eligible farmland for the construction of a sewerage or water system.
If any eligible farmland contains a structure that is connected to a sanitary sewer or public water system at the time, or after the time, that a town sanitary district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located, the town sanitary district or town may levy a special assessment for the construction of a sewerage or water system on the eligible farmland that includes that structure. If that connection is made after the first assessment, the town sanitary district or town may also charge interest, from the date that the connection is made, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located and the time it levies the special assessment on that eligible farmland. That assessment may not exceed the equivalent of an assessment for that purpose on a square acre or, if the governing body of a town sanitary district or town so specifies by ordinance, the maximum size of any lot that is in that service area and that is not devoted exclusively to agricultural use.
If after an initial special assessment for the construction of a sewerage or water system is levied in a service area any eligible farmland subject to subd. 1.
or exempted from a special assessment under par. (b)
is divided into 2 or more parcels at least one of which is not devoted exclusively to agricultural use, the town sanitary district or town may levy on each parcel on which it has either levied a special assessment under subd. 1.
or has not levied a special assessment for the construction of a sewerage or water system a special assessment for that purpose that does not exceed the amount of the special assessment for that purpose that would have been levied on the parcel if the parcel had not been exempt under par. (b)
or that has already been levied under subd. 1.
The special assessment shall be apportioned among the parcels resulting from the division in proportion to their area. The town sanitary district or town may also charge interest, from the date the eligible farmland is divided into 2 or more parcels at least one of which is not devoted exclusively to agricultural use, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located and the time it levies the special assessment on that eligible farmland under this subdivision. This subdivision does not apply to any eligible farmland unless the town sanitary district or town records a lien on that eligible farmland in the office of the register of deeds within 90 days after it first levies a special assessment for the construction of a sewerage or water system for the service area in which the eligible farmland is located, describing either the applicability of subd. 1.
or the exemption under par. (b)
and the potential for a special assessment under this subdivision.
If, after a town sanitary district or town first levies a special assessment for the construction of a sewerage or water system in a service area, the eligible farmland in that service area exempted from the special assessment under par. (b)
is not devoted exclusively to agricultural use for a period of one year or more, the town sanitary district or town may levy on that eligible farmland the special assessment for the construction of a sewerage or water system that it would have levied if the eligible farmland had not been exempt under par. (b)
. The town sanitary district or town may also charge interest, from the date the eligible farmland has not been devoted exclusively to agricultural use for a period of at least one year, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located and the time it levies the special assessment on that eligible farmland. This subdivision does not apply to any land unless the town or special purpose district records a lien on that eligible farmland in the office of the register of deeds within 90 days after it first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located, describing the exemption under par. (b)
and the potential for a special assessment under this subdivision.
Upon the completion and filing of the report required by sub. (3)
the city, town or 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 governing body, a small map thereof, the place and time at which the report may be inspected, and the place and time at which all persons interested, or their agents or attorneys, may appear before the governing body or committee thereof or the board of public works and be heard concerning the matters contained in the preliminary resolution and the report. Such notice shall be published as a class 1 notice, under ch. 985
, in the city, town or village and 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 such publication.
After the hearing upon any proposed work or improvement, the governing body may approve, disapprove or modify, or it may rerefer the report prepared pursuant to subs. (2)
to the designated officer or employe with such directions as it deems necessary to change the plans and specifications and to accomplish a fair and equitable assessment.
If an assessment of benefits be made against any property and an award of compensation or damages be made in favor of the same property, the governing body shall assess against or award in favor thereof only the difference between such assessment of benefits and the award of damages or compensation.
When the governing body finally determines to proceed with the work or improvement, it shall approve the plans and specifications therefor and adopt a resolution directing that such work or improvement be carried out in accordance with the report as finally approved and that payment therefor be made as therein provided.
The city, town or village clerk shall publish the final resolution as a class 1 notice, under 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.
When the final resolution is published, all work or improvements therein described and all awards, compensations and assessments arising therefrom are deemed legally authorized and made, subject to the right of appeal under sub. (12)
Where more than a single type of project is undertaken as part of a general improvement affecting any property, the governing body may finally combine the assessments for all purposes as a single assessment on each property affected, provided that each property owner shall be enabled to object to any such assessment for any single purpose or for more than one purpose.
If the actual cost of any project shall, upon completion or after the receipt of bids, be found to vary materially from the estimates, or if any assessment is void or invalid for any reason, or if the governing body shall determine to reconsider and reopen any assessment, it is empowered, after giving notice as provided in sub. (7)
and after a public hearing, to amend, cancel or confirm any such prior assessment, and thereupon notice of the resolution amending, canceling or confirming such prior assessment shall be given by the clerk as provided in sub. (8) (d)
. If the assessments are amended to provide for the refunding of special assessment B bonds under s. 66.54 (16)
, all direct and indirect costs reasonably attributable to the refunding of the bonds may be included in the cost of the public improvements being financed.
If the cost of the project shall be less than the special assessments levied, the governing body, without notice or hearing, shall reduce each special assessment proportionately and where any assessments or instalments thereof have been paid the excess over cost shall be applied to reduce succeeding unpaid instalments, where the property owner has elected to pay in instalments, or refunded to the property owner.
If any person having an interest in any parcel of land affected by any determination of the governing body, pursuant to sub. (8) (c)
, feels aggrieved thereby that person may, within 90 days after the date of the notice or of the publication of the final resolution pursuant to sub. (8) (d)
, appeal therefrom to the circuit court of the county in which such property is situated by causing a written notice of appeal to be served upon the clerk of such city, town or village and by executing a bond to the city, town or village in the sum of $150 with 2 sureties or a bonding company to be approved by the city, town or village clerk, conditioned for the faithful prosecution of such appeal and the payment of all costs that may be adjudged against that person. The clerk, in case such appeal is taken, shall make a brief statement of the proceedings had in the matter before the governing body, with its decision thereon, and shall transmit the same with the original or certified copies of all the papers in the matter to the clerk of the circuit court.
Such appeal shall be tried and determined in the same manner as cases originally commenced in such court, and costs awarded as provided in s. 893.80
In case any contract has been made for making the improvement such appeal shall not affect such contract, and certificates or bonds may be issued in anticipation of the collection of the entire assessment for such improvement, including the assessment on any property represented in such appeal as if such appeal had not been taken.
Upon appeal pursuant to this subsection, the court may, based upon the improvement as actually constructed, render a judgment affirming, annulling or modifying and affirming, as modified, the action or decision of the governing body. If the court finds that any assessment or any award of damages is excessive or insufficient, such assessment or award need not be annulled, but the court may reduce or increase the assessment or award of damages and affirm the same as so modified.
An appeal under this subsection shall be the sole remedy of any person aggrieved by a determination of the governing body, whether or not the improvement was made according to the plans and specifications therefor, and shall raise any question of law or fact, stated in the notice of appeal, involving the making of such improvement, the assessment of benefits or the award of damages or the levy of any special assessment therefor. The limitation provided for in par. (a)
shall not apply to appeals based upon fraud or upon latent defects in the construction of the improvement discovered after such period.
It shall be a condition to the maintenance of such appeal that any assessment appealed from shall be paid as and when the same or any instalments thereof become due and payable, and upon default in making such payment, any such appeal shall be dismissed.
Every special assessment levied under this section shall be a lien on the property against which it is levied on behalf of the municipality levying same or the owner of any certificate, bond or other document issued by public authority, evidencing ownership of or any interest in such special assessment, from the date of the determination of such assessment by the governing body. The governing body shall provide for the collection of such assessments and may establish penalties for payment after the due date. The governing body shall provide that all assessments or instalments thereof which are 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, return and sale of property for delinquent real estate taxes shall apply to such special assessment, except as otherwise provided by statute.
In addition to all other methods provided by law, special charges for current services rendered may be imposed by the governing body by allocating all or part of the cost to the property served. Such may include, without limitation because of enumeration, snow and ice removal, weed elimination, street sprinkling, oiling and tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, storm water management, including construction of storm water management facilities, and tree care. The provisions for notice of such charge shall be optional with the governing body except that in the case of street tarring and the repair of sidewalks, curb or gutters, a class 1 notice, under ch. 985
, shall be published at least 20 days before the hearing or proceeding 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. Such notice shall specify that on a certain date a hearing will be held by the governing body as to whether the service in question shall be performed at the cost of the property owner, at which hearing anyone interested will be heard.
Such special charges shall not be payable in instalments. If not paid within the period fixed by the governing body, such a delinquent special charge shall become a lien as provided in sub. (15)
as of the date of such delinquency, and shall automatically be extended upon the current or next tax roll as a delinquent tax against the property and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes shall apply to such special charge.
(c) Subsection (2)
shall not be applicable to proceedings under this subsection.
Except with respect to storm water management services, including construction of storm water management facilities, a municipal public utility may not use the procedures under this subsection to collect arrearages.
If any special assessment or special charge levied pursuant to this section shall be held invalid because such statutes shall be found to be unconstitutional, the governing body of such municipality may thereafter reassess such special assessment or special charge pursuant to the provisions of any applicable law.
The governing body of any city, town or village may, without any notice or hearing, levy and assess the whole or any part of the cost of any municipal work or improvement as a special assessment upon the property specially benefited thereby whenever notice and hearing thereon is in writing waived by all the owners of property affected by such special assessment.
Cross-references: As to the phrase "except as otherwise provided by statute" in sub. (15), see several provisions in s. 66.54 which specify that delinquent assessments are to be returned to the county treasurer in trust for collection and not for credit. See also ss. 74.031 (9) and 74.12 (12) which provide that a county board may authorize settlement in full for delinquent assessments.
Under sub. (15) the assessment lien is effective from the date of determination of the assessment, not from date of publication of the resolution. Dittner v. Town of Spencer, 55 W (2d) 707, 201 NW (2d) 45.
A presumption arises that the assessment was made on the basis of benefits actually accrued. In levying a special assessment for benefits to residential property from a public improvement, the benefit to the property as commercial property may be considered only where the assessing authority can prove there is a reasonable probability of rezoning the property in the near future. Molbreak v. Village of Shorewood Hills, 66 W (2d) 687, 225 NW (2d) 894.
Where the original assessment by a city is held procedurally invalid, the city has the option under sub. (10) to start over using the correct procedure. Christenson v. Green Bay, 72 W (2d) 565, 241 NW (2d) 193.
The plaintiff's failure to comply strictly with the express terms of sub. (12) (a) and (f) deprived the court of subject matter jurisdiction. Bialk v. City of Oak Creek, 98 W (2d) 469, 297 NW (2d) 43 (Ct. App. 1980).
A special assessment against a church under sub. (16) was not barred by s. 70.11 (4). Grace Episcopal v. Madison, 129 W (2d) 331, 385 NW (2d) 200 (Ct. App. 1986).
A city may impose special charges under sub. (16) (a) for delinquent electric bills due a municipal utility. Laskaris v. City of Wisconsin Dells, 131 W (2d) 525, 389 NW (2d) 67 (Ct. App. 1986).
"Special benefits" under sub. (1) (a) defined. Matter of Goodger v. City of Delavan, 134 W (2d) 348, 396 NW (2d) 778 (Ct. App. 1986).
Confirmation under sub. (10) permits interest to be collected from the date of the original assessment. Gelhaus & Brost v. City of Medford, 143 W (2d) 193, 420 NW (2d) 775 (Ct. App. 1988).
Sub. (12) (d) does not permit a trial court to correct an assessment which was annulled due to lack of evidence; a trial court may modify an assessment only if there is an adequate record of evidence to make the determination because sub. (12) (d) evinces an intent that the municipality will reassess. Dist. 4, Bd. of Ed. v. Town of Burke, 151 W (2d) 392, 444 NW (2d) 733 (Ct. App. 1989).
Property specially assessed under the police power must be benefitted to some extent, and the method of assessment must be reasonable; not arbitrarily or capriciously burdening any group of property owners. CTI Group v. Village of Germantown, 163 W (2d) 426, 471 W (2d) 610 (Ct. App. 1991).
Imposition of interest on an assessment from the date of enactment of an ordinance held unreasonable. Village of Egg Harbor v. Sarkis, 166 W (2d) 5, 479 NW (2d) 536 (Ct. App. 1991).
A police power special assessment must benefit the property and be made on a reasonable basis. The degree, effect and consequences of the benefit must be examined to measure reasonableness. Mere uniformity of treatment does not establish reasonableness, rather uniqueness of a property may be the cause for the assessment being unreasonable. Lac La Belle Golf Club v. Lac La Belle, 187 W (2d) 273, 522 NW (2d) 277 (Ct. App. 1994).
Sub. (12) (a) when read with s. 895.346 allows a cash deposit in lieu of a bond. Aiello v. Village of Pleasant Prairie, 206 W (2d) 67, 556 NW (2d) 67 (1996).
An assessment that cannot be legally made cannot be validated by reassessment under sub. (10). An assessment that is invalid by reason of a defect or omission, even if material, may be cured by reassessment. Reassessment is not limited to situations where construction has not yet commenced and may be made after the project is completed. Dittberner v. Windsor Sanitary District, 209 W (2d) 478, 564 NW (2d) 341 (Ct. App. 1997).
Appeals brought under sub. (12) (a) are exempt from the notice provisions of s. 893.80 (1). Gamroth v. Village of Jackson, 215 W (2d) 250, 571 NW (2d) 917 (Ct. App. 1997).
State property is not subject to assessment of special charges under sub. (16). 69 Atty. Gen. 269.
Under sub. (16), municipalities owning electric companies may pass ordinances allowing unpaid charges for furnished electricity to be placed on tax bills of the receiving property. 73 Atty. Gen 128.
Where landowners who were not treated in a discriminatory manner did not avail themselves of the statutory right to appeal the merits of an assessment against land based on a report under sub. (2), they were not deprived of due process or equal protection and could not maintain an action under the civil rights act for damages. Kasper v. Larson, 372 F Supp. 881.
Wisconsin special assessments. Klitzke and Edgar. 62 MLR 171 (1978).
Lien of special assessment.
A special assessment levied under any authority whatsoever shall be a lien on the property against which it is levied on behalf of the municipality levying the same or the owner of any certificate, bond or other document issued by the municipality, evidencing ownership of any interest in such special assessment, from the date of the levy, to the same extent as a lien for a tax levied upon real property.
History: 1987 a. 378
Special assessments. 66.605(1)(1)
Notwithstanding any other statute, the due date of any special assessment levied against property abutting on or benefited by a public improvement may be deferred on such terms and in such manner as prescribed by its governing body while no use of the improvement is made in connection with the property. Such special assessment may be paid in instalments within the time prescribed by the governing body. Any such special assessment shall be a lien against the property from the date of the levy.
If a tax certificate is issued under s. 74.57
for property which is subject to a special assessment that is deferred under this section, the governing body may provide that the amounts of any deferred special assessments are due on the date that the tax certificate is issued and are payable as are other delinquent special assessments from any moneys received under s. 75.05
The lien of any unpaid amounts of special assessments deferred under this section with respect to which a governing body has not taken action under sub. (2)
is not merged in the title to property taken by the county under ch. 75
History: 1975 c. 224
; 1989 a. 104
Lien of recycling fees. 66.606(1)(a)
"Recycling fee" means any of the following:
Any special assessment or special charge levied under any authority by a responsible unit for the purpose of complying with s. 287.09 (2)
Any charge made under any authority by any person acting under a contract with a responsible unit to provide a service required under s. 287.09 (2)
Any recycling fee which remains unpaid is a lien on the property against which it is levied or made on behalf of the responsible unit or person charging the recycling fee, from the date of the charge, to the same extent as a lien for a tax levied upon real property. Any unpaid recycling fee shall be certified to the taxation district in which the property is located, placed on the tax roll and collected as delinquent real property taxes are collected.
The treasurer of the taxation district shall disburse to the proper responsible unit or person all collections of unpaid recycling fees which were placed upon the tax roll under sub. (2)
(4) Subsections (1)
do not authorize a responsible unit to impose a restriction, tax or fee on packaging for a purpose relating to the disposal of the packaging.
Business improvement districts. 66.608(1)(a)
"Board" means a business improvement district board appointed under sub. (3) (a)
"Business improvement district" means an area within a municipality consisting of contiguous parcels subject to general real estate taxes, other than railroad rights-of-way, and may include railroad rights-of-way, rivers or highways continuously bounded by the parcels on at least one side.
"Chief executive officer" means a mayor, city manager, village president or town chairperson.
"Local legislative body" means a common council, village board of trustees or town board of supervisors.