Special assessments. 66.62(1)(1)
Except as provided in s. 66.60 (6m)
, in addition to other methods provided by law, the common council of any 2nd, 3rd or 4th class city, a village board or a town board may, by ordinance, provide that the cost of installing or constructing any public work or improvement shall be charged in whole or in part to the property benefited thereby, and to make an assessment against such property in such manner as such council or board determines. Such special assessment shall be a lien against the property from the date of the levy.
Every such ordinance shall contain provisions for reasonable notice and hearing. Any person against whose land a special assessment is levied under any such ordinance shall have the right to appeal therefrom in the manner prescribed in s. 66.60 (12)
within 40 days of the date of the final determination of the governing body.
History: 1983 a. 532
; 1989 a. 322
An ordinance under this section may use police power as the basis for a special assessment. Mowers v. City of St. Francis, 108 W (2d) 630, 323 NW (2d) 157 (Ct. App. 1982).
Laterals and service pipes.
Whenever the governing body 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 city, village or town or under a city, village or town 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.
History: 1983 a. 532
Assessment of condemnation benefits. 66.63(1)
As a complete alternative to any other method provided by law, for the purpose of payment of the expenses, including such excess of damages and all other expenses and costs incurred for the taking of private property for the purpose set forth in ss. 32.02 (1)
, 61.34 (3)
, the governing body of the town, city or village may, by resolution, levy and assess the whole or any part of such expenses, as a special assessment upon such property as they determine is specially benefited thereby, and they shall include in said levy the whole or any part of the excess of benefits over total damages, if any, making therein a list of every lot or parcel of land so assessed, the name of the owner thereof, if known, and the amount levied thereon.
Such resolution shall be published as a class 2 notice, under ch. 985
, and a notice therewith that at a time stated therein, the governing body will meet at their usual place of meeting and hear all objections which may be made to such assessment or to any part thereof. If such resolution levies an assessment against property outside the corporate limits, notice as provided herein shall be given by mailing a copy of the resolution and the notice by registered mail to the last-known address of the owner of such property. A copy of such resolution shall be filed with the clerk of the town in which the property is located.
At the time so fixed the governing body shall meet and hear all such objections, and for that purpose may adjourn to a date set by the governing body, until the hearing is completed, and shall by resolution confirm or modify such assessment in whole or in part. At any time before the first day of November thereafter any party liable may pay any such assessment to the town, city or village treasurer. On such first day of November, if any such assessment remains unpaid, the treasurer shall make a certified statement showing what assessments so levied remain unpaid, and file the same with the clerk, who shall extend the same upon the tax roll of such municipality, in addition to and as part of all other taxes therein levied on such land, to be collected therewith.
At the time of making out the tax roll, next after the filing of any assessment to pay the expenses incurred in proceedings for the condemnation of lands outside the corporate limits, the town clerk shall enter in said roll the benefits not offset by damages or an excess of benefits over damages which shall be levied on the land described as a special assessment and shall be collected the same as other taxes. Such amounts when collected shall be paid over to the city or village treasurer to be applied in payment of any damages or excess of damages over benefits awarded by such assessment; and in case the amount of such special assessments are insufficient to pay all damages or excess of damages over benefits so awarded, then the difference shall be paid by the city or village. Any such damages or excess of damages over benefits may be paid out of such fund prior to the collection of such special assessments, to be reimbursed therefrom when collected.
Any person against whose land an assessment of benefits is made pursuant to this section may appeal therefrom as prescribed in s. 32.06 (10)
within 30 days of the adoption of the resolution required under sub. (3)
Reassessment of invalid condemnation and public improvement assessments. 66.635(1)
If in any action other than an action pursuant to s. 66.60 (12)
, for the recovery of damages arising from a failure to make a proper assessment of benefits and damages, as provided by law, or failure to observe any provision of law, or because of any act or defect in any proceeding in which benefits and damages are assessed, and in any action to set aside any special assessment, special assessment certificate, bond or note or tax certificate based upon such special assessment, the court determines that such assessment is invalid by reason of a defective assessment of benefits and damages, or for any cause, it shall stay all proceedings, frame an issue therein and summarily try the same and determine the amount which the plaintiff justly ought to pay or which should be justly assessed against the property in question. Such amount shall be ordered to be paid into court for the benefit of the parties entitled thereto within a time to be fixed. Upon compliance with said order judgment shall be entered for the plaintiff with costs. If the plaintiff fails to comply with such order the action shall be dismissed with costs.
If the common council, village board or town board determines that any special assessment is invalid for any reason, it may reopen and reconsider such assessment as provided in s. 66.60 (10)
History: 1983 a. 532
; 1987 a. 378
Special assessments for local improvements. 66.64(1)(1)
The property of the state, except that held for highway right-of-way purposes or acquired and held for purposes under s. 85.09
, and the property of every county, city, village, town, school district, sewerage district or commission, sanitary or water district or commission, or any public board or commission within this state, and of every corporation, company or individual operating any railroad, telegraph, telecommunications, electric light or power system, or doing any of the business mentioned in ch. 76
, and of every other corporation or company whatever, shall be in all respects subject to all special assessments for local improvements. Certificates and improvement bonds therefor may be issued and the lien thereof enforced against such property, except property of the state, in the same manner and to the same extent as the property of individuals. Such assessments shall not extend to the right, easement or franchise to operate or maintain railroads, telegraph, telecommunications or electric light or power systems in streets, alleys, parks or highways. The amount represented by any certificate or improvement bond issued as aforesaid shall be a debt due personally from such corporation, company or individual, payable in the case of a certificate when the taxes for the year of its issue are payable, and in the case of a bond according to the terms thereof.
In this subsection, "assessment" means a special assessment on property of the state and "project" means any continuous improvement within overall project limits regardless of whether small exterior segments are left unimproved. If the assessment of a project is less than $50,000, or if the assessment of a project is $50,000 or more and the building commission approves the assessment under s. 66.60 (4)
, the state agency which manages the property shall pay the assessment from the revenue source which supports the general operating costs of the agency or program against which the assessment is made.
Duty of officers; action to collect tax. 66.645(1)
The officers now authorized by law to collect and receive the same from individuals shall have full power to receive and collect all such special assessments in the same manner as the same are now collected from individuals, and in addition thereto such officers shall have power at the direction of the proper authorities of the city, village or town making such special assessments, upon the nonpayment of any such special assessments by any corporation, company, or individual mentioned in s. 66.64
within the time now limited by law for the payment of such special assessments by individuals, or in the case of a county, city, village, town, and school district, after the time now prescribed by law in the case of other claims, to institute and prosecute an action to collect the same in the name and at the cost of such city, village or town. A like action may be maintained by the owner or holder of any special assessment certificate or improvement bond issued as aforesaid in the name and at the cost of that owner or holder. In such action, when brought in the name of such city, village or town, it shall be sufficient to allege that the defendant is indebted upon a special assessment, specifying the amount due, and when brought by such owner or holder, to set up a copy of such certificate or bond, specify the amount due and when payable, and allege that the defendant is liable therefor. On the trial of such action, when brought in the name of the city, village or town, the production of the tax roll or list showing the amount thereof; and when brought by such owner or holder, the production of such certificate or improvement bond, tax roll, or list showing the amount thereof shall be prima facie evidence of the correctness and validity of such assessment, certificate, or improvement bond and of the liability of the defendant for the amount thereof and interest thereon from the time the same became payable. Any judgment recovered in such action shall be collected in the manner now prescribed for the collection of judgments against such defendant.
Any county treasurer to whom special assessments for improvements are returned may likewise institute and prosecute an action to collect the same in the name of the county when authorized to do so by the county board of supervisors.
Assessment against city, village or town property abutting on improvement. 66.65(1)
A city, village or town may levy special assessments for municipal work or improvement under s. 66.60
upon property in an adjacent city, village or town, if such property abuts upon and benefits from such work or improvement and if the governing body of the municipality where the property is located, by resolution approves such levy. In any such case the owner of such property shall be entitled to the use of the work or improvement upon which such assessment is based upon the same conditions as the owner of property within the city, village or town.
A special assessment under this section shall be a lien against the benefited property and shall be collected by the treasurer in the same manner as the taxes of the municipality and paid over by the treasurer to the treasurer of the municipality levying such assessment.
History: 1991 a. 316
Special assessments against railroad for street improvement. 66.694(1)(a)(a)
If any city, village or town causes any street, alley or public highway within its corporate limits to be improved by grading, curbing, paving or otherwise improving the street, alley or public highway, where the entire or partial cost of the improvement is assessed against abutting property, and the street, alley or public highway is crossed by the track of any railroad engaged as a common carrier, the common council or board of public works of the city, or the village or town board, shall, at any time after the completion and acceptance of the improvement by the municipality, file with the local agent of the railroad corporation operating the railroad a statement showing the amount chargeable to the railroad corporation for the improvement.
The amount chargeable to the railroad corporation shall be an amount equal to the cost of constructing the improvement along the street, alley or public highway immediately in front of and abutting its right-of-way on each side of the street, alley or public highway at the point where the track crosses the street, alley or public highway, based upon the price per square yard, lineal foot or other unit of value used in determining the total cost of the improvement.
The amount charged against any railroad corporation for improving the street, alley or public highway, fronting or abutting its right-of-way, shall not exceed the average amount per front foot assessed against the remainder of the property fronting or abutting on the street, alley or public highway so improved. The amount calculated under sub. (1)
and contained in the statement shall be due and payable by the railroad corporation to the municipality, causing the statement to be filed within 30 days of the date when the statement shall be presented to the local representative of the railroad corporation.
Action to recover assessment.
If any railroad corporation fails or refuses to pay to any city, village or town the amount set forth in any statement or claim for the making of street improvements, as provided in s. 66.694
, within the time specified in the statement, the city, village or town shall have a valid claim for such amount against the railroad corporation, and may maintain an action in any circuit court within this state to recover the amount in the statement.
History: 1993 a. 246
Improvement of streets by abutting railroad company.
If the track of any railroad is laid upon or along any street, alley or public highway within any city, village or town, the corporation operating the railroad shall maintain and improve the portion of the street, alley or public highway that is occupied by its tracks. The railroad corporation shall grade, pave or otherwise improve the street, alley or public highway or portion thereof in such manner and with such materials as the common council of the city or the village or town board determines. The railroad corporation is not required to pave or improve that portion of the street, alley or public highway occupied by it with different material or in a different manner from that in which the remainder of the street is paved or improved. The railroad corporation shall be liable to pay for paving, grading or otherwise improving a street, alley or public highway only to the extent that the actual cost of the improvement exceeds the estimated cost of the improvement were the street, alley or public highway not occupied by the tracks of the railroad.
History: 1977 c. 72
; 1993 a. 246
Notice to railroad company; time for construction. 66.697(1)(1)
If any city, village or town orders any street, alley or public highway to be paved, graded, curbed or improved, as provided in s. 66.696
, the clerk of the city, village or town shall cause to be served upon the local agent of the railroad corporation, a notice setting forth the action taken by the city, village or town relative to the improvement of the street, alley or public highway.
If the railroad corporation elects to construct the street, alley or public highway improvement, it shall within 10 days of the receipt of the notice from the clerk of the city, village or town, file with the clerk a notice of its intention to construct the street, alley or public highway improvement, and it shall be allowed until the June 30 thereafter to complete the work, unless the work is ordered after May 20 of any year, and in that case the railroad corporation shall be allowed 40 days from the time the clerk of the municipality presents the notice to the railroad agent, in which to complete the work.
History: 1993 a. 246
Construction by municipality; assessment of cost. 66.698(1)(1)
If any city, village or town orders any street, alley or public highway improved, as provided in s. 66.696
, and serves notice on the railroad corporation, as provided in s. 66.697
, and the railroad corporation elects not to construct the improvement or elects to construct the improvement but fails to construct the improvement within the time provided in s. 66.697
, the city, village or town shall proceed to let a contract for the construction of the improvement, and cause the street, alley or public highway to be improved as determined under s. 66.696
, and when the improvement is completed and accepted by the city, village or town, the clerk of the city, village or town shall present to the local agent of the railroad corporation a statement of the actual cost of the improvement, and the railroad corporation shall within 20 days of its receipt of the statement pay to the treasurer of the city, village or town the amount shown by the statement.
If any railroad corporation fails to pay the cost of constructing any pavement or other street improvement as provided under sub. (1)
, the city, village or town causing the improvement to be constructed shall have the right to enforce collection of the amount by an action at law against the railroad corporation as provided in s. 66.695
History: 1993 a. 246
Effect of sections 66.694 to 66.698. Sections 66.694
shall not operate to repeal any existing law, but shall provide a method of compelling a railroad corporation to pay its proportionate share of street, alley or public highway improvements in case any city, village or town elects to follow those provisions.
History: 1993 a. 246
Political subdivisions prohibited from levying tax on incomes.
No county, city, village, town, or other unit of government authorized to levy taxes shall assess, levy or collect any tax on income, or measured by income, and any such tax so assessed or levied is void.
To redirect the attention of the citizens of Wisconsin (particularly those who are about to exercise the franchise for the first time) to the fundamentals of American government and to American traditions, any county, municipal or school board may annually provide for and appropriate funds for a program of citizenship education which stresses, through free and frank discussion of a nonpolitical, nonsectarian and nonpartisan nature, the doctrine of democracy, the duties and responsibilities of elective and appointive officers, the responsibilities of voters in a republic and the organization, functions and operation of government. This program should culminate in a ceremony of induction to citizenship for those who have been enfranchised within the past year. Any county may determine to conduct such ceremony either on or within the octave of the day designated by congress or proclaimed by the president of the United States as Citizenship Day. The board may carry out this function in such manner as it determines. The secretary of state, department of public instruction and other state officers and departments shall cooperate with the participating units of government by the dissemination of available information which will stimulate interest in the government of Wisconsin and its subdivisions.
History: 1971 c. 152
; Stats. 1971 s. 66.73; 1995 a. 27
, s. 9145 (1)
; 1997 a. 27
Assessment on racing prohibited.
Notwithstanding subch. V of ch. 77
, no county, town, city or village may levy or collect from any licensee, as defined in s. 562.01 (7)
, any fee, tax or assessment on any wager in any race, as defined in s. 562.01 (10)
, or on any admission to any racetrack, as defined in s. 562.01 (12)
, except as provided in s. 562.08
History: 1987 a. 354
; 1991 a. 39
Room tax; forfeitures. 66.75(1)(a)
"Commission" means an entity created by one municipality or by 2 or more municipalities in a zone, to coordinate tourism promotion and development for the zone.
"Municipality" means any city, village or town.
"Sponsoring municipality" means any city, village or town that creates a district either separately or in combination with another city, village, town or county.
"Tourism" means travel for recreational, business or educational purposes.
"Tourism entity" means a nonprofit organization that came into existence before January 1, 1992, and provides staff, development or promotional services for the tourism industry in a municipality.
"Zone" means an area made up of 2 or more municipalities that, those municipalities agree, is a single destination as perceived by the traveling public.
The governing body of a municipality may enact an ordinance, and a district, under par. (e)
, may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Any tax imposed under this paragraph is not subject to the selective sales tax imposed by s. 77.52 (2) (a) 1.
and may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a)
. Any tax imposed under this paragraph by a municipality shall be paid to the municipality and may be forwarded to a commission if one is created under par. (c)
, as provided in par. (d)
. Except as provided in par. (am)
, any tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in par. (am)
, if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.
A municipality that imposes a room tax under par. (a)
is not subject to the limit on the maximum amount of tax that may be imposed under that paragraph if any of the following apply:
The municipality is located in a county with a population of at least 380,000 and a convention center is being constructed or renovated within that county.
The municipality intends to use at least 60% of the revenue collected from its room tax, of any room tax that is greater than 7%, to fund all or part of the construction or renovation of a convention center that is located in a county with a population of at least 380,000.
The municipality is located in a county with a population of less than 380,000 and that county is not adjacent to a county with a population of at least 380,000, and the municipality is constructing a convention center or making improvements to an existing convention center.
The municipality has any long-term debt outstanding with which it financed any part of the construction or renovation of a convention center.
If a single municipality imposes a room tax under par. (a)
, the municipality may create a commission under par. (c)
. The commission shall contract with another organization to perform the functions of a tourism entity if no tourism entity exists in that municipality.
If 2 or more municipalities in a zone impose a room tax under par. (a)
, the municipalities shall enter into a contract under s. 66.30
to create a commission under par. (c)
. If no tourism entity exists in any of the municipalities in the zone that have formed a commission, the commission shall contract with another organization in the zone to perform the functions of the tourism entity. Each municipality in a single zone that imposes a room tax shall levy the same percentage of tax. If the municipalities are unable to agree on the percentage of tax for the zone, the commission shall set the percentage.
A commission shall monitor the collection of room taxes from each municipality in a zone that has a room tax.
A commission shall contract with one tourism entity from the municipalities in the zone to obtain staff, support services and assistance in developing and implementing programs to promote the zone to visitors.
If a commission is created by a single municipality, the commission shall consist of 4 to 6 members. One of the commission members shall represent the Wisconsin hotel and motel industry. Members shall be appointed under subd. 3.
If the commission is created by more than one municipality in a zone, the commission shall consist of 3 members from each municipality in which annual tax collections exceed $1,000,000, 2 members from each municipality in which annual tax collections exceed $300,000 but are not more than $1,000,000 and one member from each municipality in which annual tax collections are $300,000 or less. Except as provided in subd. 2. b.
, members shall be appointed under subd. 3.
Two additional members, who represent the Wisconsin hotel and motel industry, shall be appointed to the commission by the chairperson of the commission, shall serve for a one-year term at the pleasure of the chairperson and may be reappointed.
Members of the commission shall be appointed by the principal elected official in the municipality and shall be confirmed by a majority vote of the members of the municipality's governing body who are present when the vote is taken. Commissioners shall serve for a one-year term, at the pleasure of the appointing official, and may be reappointed.
The commission shall meet regularly, and, from among its members, it shall elect a chairperson, vice chairperson and secretary.
The commission shall report any delinquencies or inaccurate reporting to the municipality that is due the tax.
A municipality that first imposes a room tax under par. (a)
after May 13, 1994, shall spend at least 70% of the amount collected on tourism promotion and development. Any amount of room tax collected that must be spent on tourism promotion and development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission.
If a municipality collects a room tax on May 13, 1994, it may retain not more than the same percentage of the room tax that it retains on May 13, 1994. If a municipality that collects a room tax on May 1, 1994, increases its room tax after May 1, 1994, the municipality may retain not more than the same percentage of the room tax that it retains on May 1, 1994, except that if the municipality is not exempt under par. (am)
from the maximum tax that may be imposed under par. (a)
, the municipality shall spend at least 70% of the increased amount of room tax that it begins collecting after May 1, 1994, on tourism promotion and development. Any amount of room tax collected that must be spent on tourism promotion and development shall either be spent directly by the municipality on tourism promotion and development or shall be forwarded to the commission for its municipality or zone if the municipality has created a commission.