150,537 Section 537 . 66.605 of the statutes is renumbered 66.0715 (2) and amended to read:
66.0715 (2) Special assessments Deferral. (a) 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 the terms and in such the manner as prescribed by its the governing body while no use of the improvement is made in connection with the property. Such A deferred special assessment may be paid in instalments within the time prescribed by the governing body. Any such A deferred special assessment shall be is a lien against the property from the date of the levy.
(b) 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 subsection, 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 or 75.36.
(c) The lien of any unpaid amounts of special assessments deferred under this section subsection with respect to which a governing body has not taken action under sub. (2) par. (b) is not merged in the title to property taken by the county under ch. 75.
Note: This section is combined with s. 66.54 (7), relating to annual instalments of special assessments. See Sections 204, 205 and 514 of this bill. Note that the definitions for the newly combined and renumbered section provided in Section 205 of this bill, which previously applied only to the provisions of renumbered s. 66.0715 that related to instalment payments, will now apply to deferral of special assessments as well.
150,538 Section 538. 66.606 of the statutes is renumbered 287.093.
150,539 Section 539. 66.608 of the statutes is renumbered 66.1109, and 66.1109 (3) (d), as renumbered, is amended to read:
66.1109 (3) (d) Either the board or the municipality, as specified in the operating plan as adopted, or amended and approved under this section, shall have has all powers necessary or convenient to implement the operating plan, including the power to contract.
150,540 Section 540. 66.609 of the statutes is renumbered 66.1007.
150,541 Section 541. 66.610 of the statutes is renumbered 62.71, and 62.71 (title), (1), (2) (intro.), (a), (b), (e), (i) and (n), (3) (a) to (c), (4), (5) (b) (intro.) and 4. and (c) to (e), (6) (intro.), (b) and (c), (7) to (11) and (13), as renumbered, are amended to read:
62.71 (title) Pedestrian malls in cities of the 1st class cities. (1) Purpose. The purpose of this section is to authorize any city of the a 1st class city to undertake, develop, finance, construct and operate pedestrian malls as local improvements.
(2) Definitions. (intro.) As used in In this section:
(a) "Annual pedestrian mall improvement" includes, without limitation because of enumeration, any reconstruction, replacement or repair of trees, plantings, furniture, shelters or other pedestrian mall facilities.
(b) "Annual pedestrian mall improvement cost" includes, without limitation because of enumeration, planning consultant fees, public liability and property damage insurance premiums, reimbursement of the city's reasonable and necessary costs incurred in operating and maintaining a pedestrian mall, levying and collecting special assessments and taxes, publication costs, and any other costs related to annual improvements and the operation and maintenance of a pedestrian mall.
(e) "City" means a city of the 1st class city.
(i) "Intersecting street" means, unless the council declares otherwise, any street which meets or intersects a pedestrian mall, but includes only those portions thereof of the intersecting street which lay between the mall or mall intersection and the first intersection of such the intersecting street with a street open to general vehicular traffic.
(n) "Pedestrian mall improvement" means, without limitation because of enumeration, includes any construction or installation of pedestrian thoroughfares, perimeter parking facilities, public seating, park areas, outdoor cafes, skywalks, sewers, shelters, trees, flower or shrubbery plantings, sculptures, newsstands, telephone booths, traffic signs, sidewalks, traffic lights, kiosks, water pipes, fire hydrants, street lighting, ornamental signs, ornamental lights, graphics, pictures, paintings, trash receptacles, display cases, marquees, awnings, canopies, overhead or underground radiant heating pipes or fixtures, walls, bollards, chains and all such other fixtures, equipment, facilities and appurtenances which, in the council's judgment, will enhance the movement, safety, convenience and enjoyment of pedestrians and benefit the city and the affected property owners.
(3) (a) Upon petition of any a community development advisory body or upon its own motion, the council may by resolution designate lands to be acquired, improved and operated as pedestrian malls or may by ordinance designate streets, including a federal, state, county or any other highway system with the approval of the jurisdiction responsible for maintaining that highway system, in or adjacent to business districts to be improved for primarily pedestrian uses. The council may acquire by gift, purchase, eminent domain, or otherwise, land, real property or rights-of-way for inclusion in a pedestrian mall district or for use in connection with pedestrian mall purposes. The council may also make improvements on mall intersections, intersecting streets or upon facilities acquired for parking and other related purposes, if such the improvements are necessary or convenient to the operation of the mall.
(b) In establishing or improving a pedestrian mall, the council may narrow any street designated a part of a pedestrian mall, reconstruct or remove any street vaults or hollow sidewalks existing by virtue of a permit issued by the city, construct crosswalks at any point on the pedestrian mall, or cause the roadway to curve and meander within the limits of the street without regard to the uniformity of width of the street or curve or absence of curve in the center line of such the street.
(c) 1. Subject to subd. 2., the council may authorize the payment of the entire cost of any pedestrian mall improvement established under this section by appropriation from the general fund, by taxation or special assessments, and by the issuance of municipal bonds, general or particular special improvement bonds, revenue bonds, mortgages or certificates, or by any combination of such these financing methods.
2. If such a pedestrian mall improvement is financed by special assessments and special improvement bonds are not issued, such the special assessments, when collected, shall be applied to the payment of the principal and interest on any general obligation bonds issued or to the reduction of general taxes if such general obligation bonds or the general tax levy are is used to finance the improvement.
(4) Preliminary findings. No pedestrian mall may be established under sub. (3) unless the council finds that all of the following:
(a) The That the proposed pedestrian mall will be located primarily in or adjacent to a business district.
(b) There That there exist reasonably convenient alternate routes for private vehicles to other parts of the city and state.
(c) The That the continued unlimited use by private vehicles of all or part of the streets or parts thereof in the proposed mall district endangers pedestrian safety.
(d) Properties That properties abutting the proposed mall can be reasonably and adequately provided with emergency vehicle services and delivery and receiving of merchandise or materials either from other streets or alleys or by the limited use of the pedestrian mall for such these purposes.
(e) It That it is in the public interest to use such all or part of the street or portions thereof in the proposed mall district primarily for pedestrian purposes.
(5) (b) (intro.) Upon receiving the authority under par. (a) and upon completion of the public hearing, the commissioner of public works shall prepare a report which shall include all of the following:
4. A description of the property necessary to be acquired or interfered with and the identity of the owner of each such parcel if the same owner can be readily ascertained by the commissioner.
(c) In preparing such the report under par. (b), the commissioner of public works shall consult with any community development advisory body which has been organized in the proposed pedestrian mall district.
(d) After referring the report described in par. (b) to the city plan commission for review and recommendations, the commissioner of public works shall submit such the report, with the city plan commission's recommendations, if any, to the council and shall file a copy in the office of the city clerk. The council may then refer the report and recommendations, with any necessary modifications it deems necessary, to the board of assessment for action pursuant to subch. II of ch. 32.
(e) Notwithstanding any other provision of this section, if a petition protesting the establishment of a pedestrian mall or a pedestrian mall improvement, duly signed and acknowledged by the owners of 51% or more of the front footage of lands abutting all or part of a street or part thereof proposed as a pedestrian mall, is filed with the city clerk at any time prior to the conclusion of all proceedings required under this section, the council shall terminate its proceedings, and no proposal for the establishment of the same pedestrian mall or substantially the same pedestrian mall may be introduced or adopted within one year after such termination of proceedings under this paragraph.
(6) Ordinances; required provisions. (intro.) Any An ordinance establishing a pedestrian mall shall accomplish all of the following:
(b) Designate the streets, including intersecting streets, or parts thereof of streets to be used as a pedestrian mall.
(c) Limit the use of the surface of such all or part of a street or part thereof used as a pedestrian mall to pedestrian users and to emergency, public works, maintenance and utility transportation vehicles during such times as that the council determines appropriate to enhance the purposes and function of the pedestrian mall.
(7) Use by public carriers. If the council finds that all or part of a street or part thereof which is designated as a pedestrian mall is served by a common carrier engaged in mass transportation of persons within the city and that continued use of such all or part of the street or part thereof by such the common carrier will benefit the city, the public and adjacent property, the council may permit such the carrier to use such all or part of the street or part thereof for such these purposes to the same extent and subject to the same obligations and restrictions which that are applicable to such the carrier in the use of other streets of the city. Upon like findings, the council may permit use of such all or part of the street or part thereof by taxicabs or other public passenger carriers.
(8) Permits. (a) If, at the time an ordinance establishing a pedestrian mall is adopted enacted, any property abutting such all or part of the pedestrian mall or part thereof does not have access to some other street or alley for the delivery or receiving of merchandise or materials, such the ordinance shall provide for either one of the following:
1. The issuance of special access permits to the affected owners for such these purposes; or.
2. The designation of the hours or days on which such the pedestrian mall may be used for such these purposes without unreasonable interference with the use of all or part of the mall or part thereof by pedestrians and other authorized vehicles.
(b) The council may issue temporary permits for closing all or part of a pedestrian mall or any part thereof to all vehicular traffic for the promotion and conduct of sidewalk art fairs, sidewalk sales, craft shows, entertainment programs, special promotions and for such other special activities consistent with the ordinary purposes and functions of the pedestrian mall.
(9) Excess estimated cost; assessment adjustments. (a) If, after the completion of any pedestrian mall improvement, the commissioner of public works certifies that the actual cost is less than the estimated cost upon which any aggregate assessment is based, such the aggregate assessment shall be reduced, subject to par. (c), by a percentage amount of the excess estimated cost which is equal to the percentage of the estimated cost financed by such the aggregate assessment. The city comptroller shall certify to the city treasurer the amount that is refundable under this subsection.
(b) If such the aggregate assessment described in par. (a) has been fully collected, the city treasurer shall refund the excess assessment to the affected property owners on a proportional basis.
(c) If such the aggregate assessment described in par. (a) has not been fully collected, the amount of the refundable assessment shall be reduced by a sum determined by the council to be sufficient to cover anticipated assessment collection deficiencies, and the balance, if any, shall be refunded to the affected owners on a proportional basis. The treasurer shall deduct the appropriate amount from instalments due after the receipt of the certificate from the city comptroller.
(10) Annual costs; special account. (a) Concurrently with the submission of the plan, and annually thereafter by June 15 of each year, the city comptroller and the commissioner of public works, with the assistance of a community development advisory body, if any, shall furnish the council with a report estimating the cost of improving, operating and maintaining any pedestrian mall district for the next fiscal year. Under the plan in effect, such the report shall include itemized cost estimates of any proposed changes in the plan under consideration by the council and also a detailed summary of the estimated costs chargeable to all of the following categories:
1. The amount of the annual costs chargeable to the general fund. Such The amount may not exceed that amount which the city normally allocates from the general fund for maintenance and operation of a street of similar size and location not improved as a pedestrian mall.
2. The amount of the annual costs chargeable to owners of property in the district who are benefited by such annual mall improvements. The aggregate amount assessed against such the owners may not exceed the aggregate benefits accruing to all such assessable property.
3. The amount of the annual costs, if any, to be specially taxed against taxable property in the district. Such The amount shall be determined by deducting from the estimated annual costs the amounts under subds. 1. and 2. and the amount of anticipated rentals received from vendors using pedestrian mall facilities.
(b) Moneys appropriated and collected for annual pedestrian mall improvement costs shall be credited to a special account. The council may incur such necessary annual costs as it deems necessary, whether or not they have been included in the budget for that fiscal year, except that such nonbudgeted expenditures shall be included in the estimate required under par. (a) for the next following fiscal year. Any unexpended balances in such the special account remaining at the end of a fiscal year shall be carried over to the appropriate category of the estimate required under par. (a) for the next following fiscal year.
(11) Nuisances: limitation of liability. (a) The installation of any furniture, structure or facility or the permitting of any use in a pedestrian mall district under a final plan adopted under this section may is not be deemed a nuisance or unlawful obstruction or condition by reason of the location of such the installation or use.
(b) Such installation or use may not cause the The city or any person acting under permit to be is not liable for injury to persons or property in the absence of negligence in the construction, maintenance, operation or conduct of such the installation or use under par. (a).
(13) Substantial compliance; validity. Substantial compliance with the requirements of this section is sufficient to give effect to any proceedings hereunder conducted under this section and any error, irregularity or informality not affecting substantial justice does not affect the validity of such the proceedings.
150,542 Section 542. 66.615 of the statutes is renumbered 66.0907, and 66.0907 (1), (2), (3) (a), (c) (intro.), 1. and 2., (d), (e) and (f), (5), (6), (7) and (10) (intro.), as renumbered, are amended to read:
66.0907 (1) Part of street; obstructions. Streets shall provide a right-of-way for vehicular traffic and, where the council so requires, a sidewalk on either or both sides thereof; the of the street. The sidewalk shall be for the use of persons on foot, and no person shall be allowed to may encumber the same sidewalk with boxes or other material; but such. The sidewalk shall be kept clear for the uses specified herein use of persons on foot.
(2) Grade. In all cases where If the grades of sidewalks shall are not have been specially fixed by ordinance, the sidewalks shall be laid to the established grade of the street.
(3) (a) Authority of council. The council may from time to time by ordinance or resolution determine where sidewalks shall be constructed and establish the width, determine the material and prescribe the method of construction of standard sidewalks, and the. The standard so fixed may be different for different streets, and . The council may order by ordinance or resolution sidewalks to be laid as provided in this subsection.
(c) Notice. (intro.) A copy of the ordinance, resolution or order directing such the laying, removal, replacement or repair of sidewalks shall be served upon the owner, or an agent, of each lot or parcel of land in front of which such the work is ordered. The board of public works, or either the street commissioner or the city engineer if so requested by the council, may serve the notice. Service of the notice may be made by any of the following methods:
1. Personal delivery;.
2. Certified or registered mail; or.
(d) Default of owner. Whenever any such owner shall neglect If the owner neglects for a period of 20 days after such service of notice under par. (c) to lay, remove, replace or repair any such the sidewalk the city may cause such the work to be done at the expense of such the owner. All work for the construction of sidewalks shall be let by contract to the lowest responsible bidder except as provided in s. 62.15 (1).
(e) Minor repairs. If the cost of repairs of any sidewalk in front of any lot or parcel of land does not exceed the sum of $100, the board of public works, street commissioner or city engineer, if so required by the council, may immediately repair such the sidewalk, without notice or letting the work by contract, and charge the cost thereof of the repair to the owner of such the lot or parcel of land, as provided in this section.
(f) Expense. The board of public works shall keep an accurate account of the expenses of laying, removing and repairing sidewalks in front of each lot or parcel of land, whether the work is done by contract or otherwise, and report the same expenses to the comptroller who. The comptroller shall annually prepare a statement of the expense so incurred in front of each lot or parcel of land and report the same amount to the city clerk, and the. The amount therein charged to each lot or parcel of land shall be entered by such the clerk in the tax roll as a special tax against said the lot or parcel of land, and the same shall be collected in all respects like other taxes upon real estate. The council by resolution or ordinance may provide that the expense so incurred may be paid in up to 10 annual instalments and upon such determination, the comptroller shall prepare the expense statement as herein required in such manner and with such frequency as the improved to reflect the instalment payment schedule allows. If annual instalments for such expense sidewalk expenses are authorized, the city clerk shall charge the amount to each lot or parcel of land and enter it on the tax roll as a special tax against such the lot or parcel each year until all instalments have been entered, and the same amount shall be collected in all respects like other taxes upon real estate. The council may provide that the street commissioner or city engineer shall perform the duties imposed by this section on the board of public works.
(5) Snow and ice. The board of public works shall keep the sidewalks of the city clear of snow and ice in all cases where the owners or occupants of abutting lots fail to do so, and the expense of so doing clearing in front of any lot or parcel of land shall be included in the statement to the comptroller required by sub. (3) (f), and in the comptroller's statement to the city clerk and in the special tax to be levied as therein provided. The city may also impose a fine or penalty for neglecting to keep sidewalks clear of snow and ice.
(6) Repair at city expense. Whenever the The council shall by resolution or ordinance so determine, may provide that sidewalks shall be kept in repair by and at the expense of the city, or the council may direct that a certain proportion of the cost of construction, reconstruction or repair be paid by the city and the balance by abutting property owners.
(7) Rules. The council may from time to time make all needful rules and regulations by ordinance for carrying the aforesaid implement the provisions into effect, for regulating of this section, regulate the use of the sidewalks of the city and preventing prevent their obstruction.
(10) Application of section; definitions. (intro.) The provisions of this section shall do not apply to 1st class cities but shall be applicable apply to towns and villages, and when applied to towns and villages:
150,543 Section 543. 66.616 of the statutes is renumbered 66.0909, and 66.0909 (1), as renumbered, is amended to read:
66.0909 (1) The standard for construction of curbs and sidewalks on each side of any a city or village street, or any a connecting highway or town road for which curbs and sidewalks have been prescribed by the governing body of the town, city or village having jurisdiction thereover, shall include curb ramping providing access to crosswalks at intersections and other designated locations. Curb ramping includes the curb opening, the ramp and that part of the sidewalk or apron leading to and adjacent to the curb opening. Any person constructing new curbs or sidewalks or replacing curbs or sidewalks within 5 feet of a legal crosswalk in any city street, village street, connecting highway or town road shall comply with the standards for curb ramping under this section.
150,544 Section 544. 66.62 of the statutes is renumbered 66.0701 and amended to read:
66.0701 Special assessments by local ordinance. (1) Except as provided in s. 66.60 (6m) 66.0721, in addition to other methods provided by law, the common council governing body of any a town, village or 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 the property benefited in such the manner as such council or board that the governing body determines. Such The special assessment shall be is a lien against the property from the date of the levy.
(2) Every such ordinance under this section shall contain provisions for reasonable notice and hearing. Any person against whose land a special assessment is levied under any such the ordinance shall have the right to may appeal therefrom in the manner prescribed in s. 66.60 66.0703 (12) within 40 days of the date of the final determination of the governing body.
150,545 Section 545. 66.625 of the statutes is renumbered 66.0911 and amended to read:
66.0911 Laterals and service pipes. Whenever If the governing body shall by resolution require requires 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 the laterals or service pipes shall be kept and such the cost, or the average current cost of laying such the laterals or service pipes, shall be charged and be a lien against the lot or parcel served.
150,546 Section 546. 66.63 of the statutes is renumbered 66.0725 and amended to read:
66.0725 Assessment of condemnation benefits. (1) As a complete alternative to any other method provided by law, for the purpose of payment of the expenses, including such the 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) and 62.22, the governing body of the a town, city or village may, by resolution, levy and assess the whole or any part of such the expenses, as a special assessment upon such the property as they determine that the governing body determines is specially benefited thereby, and they by the taking. The governing body shall include in said the levy the whole or any part of the excess of benefits over total damages, if any, making therein and make a list of every lot or parcel of land so assessed, the name of the owner thereof, if known, and the amount levied thereon on the property.
(2) Such The resolution under sub. (1) shall be published as a class 2 notice, under ch. 985, and with a notice therewith that at a the time and place stated therein, the governing body will meet at their usual place of meeting and hear all objections which may be made to such the assessment or to any part thereof. If such the 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 the property. A copy of such the resolution shall be filed with the clerk of the town in which the property is located.
(3) 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 the assessment in whole or in part. At any time before the first day of the next November thereafter any party liable may pay any such the assessment to the town, city or village treasurer. On such first day of November 1, if any such the assessment remains unpaid, the treasurer shall make a certified statement showing what assessments so levied under this section remain unpaid, and file the same statement with the clerk, who shall extend the same upon place the unpaid assessments on 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 for collection.
(4) 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 The town clerk shall enter in said on the tax roll the benefits not offset by damages or an excess of benefits over damages which shall be are levied on the land described as a special assessment under this section by a city or village on land in the town and shall be collected the same collect the assessment in the same manner as other taxes. Such amounts when The assessments 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 the assessment; and in case. If the amount of such special assessments are is 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 Damages or excess of damages over benefits may be paid out of such the fund prior to before the collection of such the special assessments, to be and reimbursed therefrom when collected.
(5) Any person against whose land an assessment of benefits is made pursuant to under 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).
150,547 Section 547. 66.635 of the statutes is renumbered 66.0731 and amended to read:
66.0731 Reassessment of invalid condemnation and public improvement assessments. (1) If in any an 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 under s. 66.0703 (12), involving a special assessment, special assessment certificate, bond or note or tax certificate based upon such on the special assessment, the court determines that such the 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 issue and determine the amount which that the plaintiff justly ought to pay or which should be justly assessed against the property in question. Such That amount shall be ordered to be paid into court for the benefit of the parties entitled thereto to the amount within a fixed time to be fixed. Upon compliance with said the order judgment shall be entered for the plaintiff with costs. If the plaintiff fails to comply with such the order the action shall be dismissed with costs.
(2) 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 the assessment as provided in s. 66.60 66.0703 (10).
150,548 Section 548. 66.64 of the statutes is renumbered 66.0705 and amended to read:
66.0705 Special Property of public and private entities subject to special assessments for local improvements. (1) (a) The property of the this 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 is in all respects subject to all special assessments for local improvements.
(b) Certificates and improvement bonds therefor for special assessments may be issued and the lien thereof of the special assessments enforced against such property described in par. (a), except property of the state, in the same manner and to the same extent as the property of individuals. Such assessments shall Special assessments on property described in par. (a) may 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 under this paragraph is a debt due personally from such the 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 of the bond.
(2) In this subsection, "assessment" means a special assessment on property of the this 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) 66.0703 (6), 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.
150,549 Section 549. 66.645 of the statutes is repealed.
Note: Repealed as unnecessary. The provision, which refers to special assessments levied under s. 66.64, provides for the collection and enforcement of those assessments. Collection and enforcement of special assessments are provided elsewhere in the statutes; for example, ss. 66.0701, 66.0703 (13), 66.0717 and 74.53.
150,550 Section 550 . 66.65 (title) and (1) of the statutes are renumbered 66.0707 (title) and (1) and amended to read:
66.0707 (title) Assessment or special charge against city, village or town property abutting on improvement in adjacent city, village or town . (1) A city, village or town may levy special assessments for municipal work or improvement under s. 66.60 upon 66.0703 on property in an adjacent city, village or town, if such the property abuts upon and benefits from such the work or improvement and if the governing body of the municipality where the property is located, by resolution approves such the levy. In any such case the by resolution. The owner of such the property shall be is entitled to the use of the work or improvement upon on which such the assessment is based upon on the same conditions as the owner of property within the city, village or town.
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