AB710,444,322 (e) If the tax certificate resulting from the delinquent special assessment is
23redeemed by any person, firm or corporation other than the county, the county
24treasurer shall pay to the municipality, local governmental unit the full amount
25received therefor for the tax certificate, including interest, and the municipal

1treasurer of the local governmental unit shall thereupon then pay the amount of such
2the remittance into a special debt service fund created for the payment of such the
3special assessment B bonds.
AB710,444,9 4(5) Area grouping of Area-grouped special assessments assessment B bonds.
5(a) Whenever If the governing body determines to issue special assessment B bonds
6pursuant to subs. (9) and (10) under sub. (4), it may group the special assessments
7levied against benefited lands and issue such of the bonds against such the special
8assessments so grouped as a whole. All such of the bonds shall be equally secured
9by such the assessments without priority one over the other.
AB710,444,1110 (b) The All of the following provisions shall be applicable apply to area-grouped
11special assessment B bonds issued under this section:
AB710,444,1712 1. For the purpose of anticipating the collection of special assessments payable
13in instalments under this section and after said the instalments have been
14determined, the governing body may issue area-grouped special assessment B bonds
15payable out of the proceeds of such the special assessments as provided herein. Such
16under sub. (4). The bonds shall in no event be are not a general municipal liability
17of the local governmental unit.
AB710,445,218 2. The issue of such the bonds shall be in an amount not to exceed exceeding
19the aggregate unpaid special assessments levied for the public improvement or
20projects which such the issue is to finance. Such The bonds shall mature over
21substantially the same period of time in which the special assessment instalments
22are to be paid. Such The bonds shall be bearer bonds or may be registered bonds
23under s. 67.09. The bonds shall be executed as provided in s. 67.08 (1) and shall
24include a statement that they are payable only from the special debt service fund
25provided for in subd. 4. and a fund created under sub. (15) (7) for the collection and

1payment of such the special assessment and such any other provisions as that the
2governing body deems proper to insert.
AB710,445,113 4. All collections of principal and interest on the underlying special
4assessments and instalments thereof, either before or after delinquency and after
5issuance of a tax certificate under s. 74.57, shall be placed by the municipal treasurer
6of the local governmental unit in a special debt service fund created, designated and
7identified for the issue of such the bonds and used only for payment of said the bonds
8and interest thereon on the bonds to the holders of the bonds or coupons in
9accordance with the terms of the issue. Any surplus in the debt service fund, after
10all bonds and interest thereon on the bonds are fully paid, shall be paid into the
11general fund.
AB710,445,1712 5. If the tax certificate is redeemed by any person other than the county, the
13county treasurer shall pay to the municipality local governmental unit the full
14amount received therefor for the certificate, including interest, and the municipal
15treasurer of the local governmental unit shall thereupon pay the amount of such the
16remittance into the special debt service fund created for the payment of such the
17bonds.
AB710,445,2318 7. A holder of the bonds or of any coupons attached thereto shall have to the
19bonds has
a lien against the special debt service fund created under subd. 4. for
20payment of said the bonds and interest thereon on the bonds and against any reserve
21fund created under sub. (15) (7) and may either at law or in equity protect and enforce
22such the lien and compel performance of all duties required by this section of the
23municipality local governmental unit issuing said the bonds.
AB710, s. 520 24Section 520 . 66.54 (12) (title) of the statutes is renumbered 66.0719 (title).
AB710, s. 521
1Section 521. 66.54 (12) of the statutes is renumbered 66.0719 (2) and amended
2to read:
AB710,446,143 66.0719 (2) If a special assessment is levied for any public improvement, any
4amount collected on that special assessment or received from the county shall be
5deposited in the general fund of the municipality local governmental unit if the
6payment for the improvement was made out of its general fund, deposited in the
7funds and accounts of a public utility established under s. 66.066 66.0621 (2) (c) if
8such the improvement was paid out of the proceeds of revenue obligations of the
9municipality local governmental unit or deposited in the debt service fund required
10for the payment of bonds or notes issued under ch. 67 if such the improvement was
11paid out of the proceeds thereof of the bonds or notes. That special assessment, when
12delinquent, shall be returned in trust for collection and the municipality shall have
13local governmental unit has the same rights as provided in sub. (9) (c) s. 66.0713 (3)
14(c)
.
AB710, s. 522 15Section 522. 66.54 (15) and (15m) of the statutes are renumbered 66.0713 (7)
16and (8) and amended to read:
AB710,447,217 66.0713 (7) Reserve fund for special assessment B bonds and refunding B
18bonds.
If the governing body determines to issue special assessment B bonds under
19sub. (10) (4) or refunding B bonds under sub. (16) (6), it may establish in its treasury
20a fund to be designated as a reserve fund for the particular bond issue, to be
21maintained until such the obligation is paid or otherwise extinguished. Any surplus
22in the reserve fund after all the bonds have been paid or canceled shall be carried into
23the general fund of the municipal local governmental unit's treasury. The source of
24said the fund shall be established either from proceeds of the bonds, the general fund
25of the municipal local governmental unit's treasury or by the levy of an irrepealable

1and irrevocable general tax. Such The bonds shall in no event be are not a general
2municipal liability of the local governmental unit.
AB710,447,9 3(8) Payment of B bonds from tax levy. Any municipality local governmental
4unit
authorized to issue special assessment B bonds, in addition to the special
5assessments or bond proceeds or other sources, may appropriate funds out of its
6annual tax levy for the payment of the bonds. The payment of such the bonds out of
7funds from a tax levy, however, may not be construed as constituting an obligation
8of such municipality the local governmental unit to make any other such
9appropriation.
AB710, s. 523 10Section 523. 66.54 (16) of the statutes is renumbered 66.0713 (6) and amended
11to read:
AB710,448,512 66.0713 (6) Refunding B bonds. Any municipality A local governmental unit
13may issue refunding B bonds to refund any outstanding special assessment B bonds
14issued under sub. (10) or (11). These (4) or (5). The refunding B bonds shall be
15secured by and payable only from the special assessments levied to pay for the public
16improvements financed by the bonds to be refunded, and shall are not be a general
17municipal liability of the local governmental unit. If bonds issued under sub. (10) (4)
18are to be refunded, the provisions of sub. (10) (4) (b) to (e) shall apply to the refunding
19B bonds; if bonds issued under sub. (11) (5) are to be refunded, the provisions of sub.
20(11) (5) (b) shall apply to the refunding B bonds. If the governing body determines
21that it is necessary to amend the prior assessments in connection with the issuance
22of refunding B bonds under this section, it may reconsider and reopen the
23assessments under s. 66.60 66.0703 (10). The notice and hearing provided for under
24s. 66.60 66.0703 (10) may be waived under s. 66.60 (18) 66.0703 (7) (b) by the owners
25of the property affected. If the assessments are amended, the refunding B bonds

1shall be secured by and payable from the special assessments as amended. If the
2assessments are amended, all direct and indirect costs reasonably attributable to the
3refunding of the bonds may be included in the cost of the public improvements being
4financed. If the governing body determines to issue refunding B bonds, it may create
5a reserve fund for the issue under sub. (15) (7).
AB710, s. 524 6Section 524. 66.55 of the statutes is renumbered 66.0617.
AB710, s. 525 7Section 525. 66.60 (title) of the statutes is renumbered 66.0703 (title) and
8amended to read:
AB710,448,9 966.0703 (title) Special assessments and charges, generally.
AB710, s. 526 10Section 526. 66.60 (1), (2), (3) and (4) of the statutes are renumbered 66.0703
11(1), (4), (5) and (6), and 66.0703 (1), (4), (5) (intro.), (c) (intro.) and 3. and (d) and (6),
12as renumbered, are amended to read:
AB710,448,1913 66.0703 (1) (a) Except as provided in sub. (6m) s. 66.0721, as a complete
14alternative to all other methods provided by law, any city, town or village may, by
15resolution of its governing body, levy and collect special assessments upon property
16in a limited and determinable area for special benefits conferred upon such the
17property by any municipal work or improvement; and may provide for the payment
18of all or any part of the cost of the work or improvement out of the proceeds of such
19the special assessments.
AB710,448,2520 (b) The amount assessed against any property for any work or improvement
21which does not represent an exercise of the police power shall may not exceed the
22value of the benefits accruing to the property therefrom, and for those representing.
23If an assessment represents
an exercise of the police power, the assessment shall be
24upon a reasonable basis as determined by the governing body of the city, town or
25village.
AB710,449,8
1(4) Prior to Before the exercise of any powers conferred by this section, the
2governing body shall declare by preliminary resolution its intention to exercise such
3the powers for a stated municipal purpose. Such The resolution shall describe
4generally the contemplated purpose, the limits of the proposed assessment district,
5the number of instalments in which the special assessments may be paid, or that the
6number of instalments will be determined at the hearing required under sub. (7), and
7direct the proper municipal officer or employe to make a report thereon. Such on the
8proposal. The
resolution may limit the proportion of the cost to be assessed.
AB710,449,9 9(5) (intro.) The report required by sub. (2) (4) shall consist of:
AB710,449,1110 (c) (intro.) An Except as provided in par. (d), an estimate, as to each parcel of
11property affected, of:
AB710,449,1312 3. The net amount of such the benefits over damages or the net amount of such
13the damages over benefits.
AB710,449,1714 (d) A statement that the property against which the assessments are proposed
15is benefited, where if the work or improvement constitutes an exercise of the police
16power. In such case If this paragraph applies, the estimates required under par. (c)
17shall be replaced by a schedule of the proposed assessments.
AB710,450,9 18(6) A copy of the report when completed shall be filed with the municipal clerk
19for public inspection. If property of the state may be subject to assessment under s.
2066.64 66.0705, the municipal clerk shall file a copy of the report with the state agency
21which manages the property. If the assessment to the property of the state for a
22project, as defined under s. 66.64 66.0705 (2), is $50,000 or more, the state agency
23shall submit a request for approval of the assessment, with its recommendation, to
24the building commission. The building commission shall review the assessment and
25shall determine within 90 days of the date on which the commission receives the

1report if the assessment is just and legal and if the proposed improvement is
2compatible with state plans for the facility which is the subject of the proposed
3improvement. If the building commission so determines, it shall approve the
4assessment. No project in which the property of the state is assessed at $50,000 or
5more may be commenced and no contract on such the project may be let without
6approval of the assessment by the building commission under this subsection. The
7building commission shall submit a copy of its determination under this subsection
8to the state agency which that manages the property which is the subject of the
9determination.
AB710, s. 527 10Section 527. 66.60 (5) of the statutes is renumbered 66.0703 (2) and amended
11to read:
AB710,450,2112 66.0703 (2) The cost of any work or improvement to be paid in whole or in part
13by special assessment on property may include the direct and indirect cost thereof,
14the resulting damages occasioned thereby, the interest on bonds or notes issued in
15anticipation of the collection of the assessments, a reasonable charge for the services
16of the administrative staff of the city, town or village and the cost of any architectural,
17engineering and legal services, and any other item of direct or indirect cost which
18that may reasonably be attributed to the proposed work or improvement. The
19amount to be assessed against all property for any such the proposed work or
20improvement shall be apportioned among the individual parcels in the manner
21designated by the governing body.
AB710, s. 528 22Section 528. 66.60 (6) of the statutes is renumbered 66.0703 (1) (c) and
23amended to read:
AB710,451,3
166.0703 (1) (c) If any property deemed that is benefited shall is by reason of any
2provision of
law be exempt from assessment therefor, such, the assessment shall be
3computed and shall be paid by the city, town or village.
AB710, s. 529 4Section 529. 66.60 (6a) of the statutes is renumbered 66.0703 (3) and amended
5to read:
AB710,451,136 66.0703 (3) A parcel of land against which has been levied a special assessment
7has been levied for the sanitary sewer or water main laid in one of the streets upon
8which it
that the parcel abuts, shall be is entitled to such a deduction or exemption
9as that the governing body determines to be reasonable and just under the
10circumstances of each case, when a special assessment is levied for the sanitary
11sewer or water main laid in the other street upon which such that the corner lot
12abuts. The governing body may allow a similar deduction or exemption from special
13assessments levied for any other public improvement.
AB710, s. 530 14Section 530. 66.60 (6m) of the statutes is renumbered 66.0721, and 66.0721
15(1) (intro.) and (b), (2) and (3) (b) and (c), as renumbered, are amended to read:
AB710,451,1616 66.0721 (1) (intro.) In this subsection section:
AB710,451,2317 (b) "Eligible farmland" means a parcel of 35 or more acres of contiguous land
18which is devoted exclusively to agricultural use which during the year preceding the
19year in which the land is subject to a special assessment under this subsection section
20produced gross farm profits, as defined in s. 71.58 (4), of not less than $6,000 or
21which, during the 3 years preceding the year in which the land is subject to a special
22assessment under this subsection section, produced gross farm profits, as defined in
23s. 71.58 (4), of not less than $18,000.
AB710,452,3
1(2) Except as provided in par. (c) sub. (3), no town sanitary district or town may
2levy any special assessment on eligible farmland for the construction of a sewerage
3or water system.
AB710,453,4 4(3) (b) If after an initial special assessment for the construction of a sewerage
5or water system is levied in a service area any eligible farmland subject to subd. 1.
6par. (a) or exempted from a special assessment under par. (b) sub. (2) is divided into
72 or more parcels at least one of which is not devoted exclusively to agricultural use,
8the town sanitary district or town may levy on each parcel on which it has either
9levied a special assessment under subd. 1. par. (a) or has not levied a special
10assessment for the construction of a sewerage or water system a special assessment
11for that purpose that does not exceed the amount of the special assessment for that
12purpose that would have been levied on the parcel if the parcel had not been exempt
13under par. (b) sub. (2) or that has already been levied under subd. 1. par. (a). The
14special assessment shall be apportioned among the parcels resulting from the
15division in proportion to their area. The town sanitary district or town may also
16charge interest, from the date the eligible farmland is divided into 2 or more parcels
17at least one of which is not devoted exclusively to agricultural use, on the special
18assessment at an annual rate that does not exceed the average interest rate paid by
19the district or town on its obligations between the time the district or town first levies
20a special assessment for the construction of a sewerage or water system in the service
21area in which the eligible farmland is located and the time it levies the special
22assessment on that eligible farmland under this subdivision paragraph. This
23subdivision paragraph does not apply to any eligible farmland unless the town
24sanitary district or town records a lien on that eligible farmland in the office of the
25register of deeds within 90 days after it first levies a special assessment for the

1construction of a sewerage or water system for the service area in which the eligible
2farmland is located, describing either the applicability of subd. 1. par. (a) or the
3exemption under par. (b) sub. (2) and the potential for a special assessment under
4this subdivision paragraph.
AB710,453,245 (c) If, after a town sanitary district or town first levies a special assessment for
6the construction of a sewerage or water system in a service area, the eligible
7farmland in that service area exempted from the special assessment under par. (b)
8sub. (2) is not devoted exclusively to agricultural use for a period of one year or more,
9the town sanitary district or town may levy on that eligible farmland the special
10assessment for the construction of a sewerage or water system that it would have
11levied if the eligible farmland had not been exempt under par. (b) sub. (2). The town
12sanitary district or town may also charge interest, from the date the eligible
13farmland has not been devoted exclusively to agricultural use for a period of at least
14one year, on the special assessment at an annual rate that does not exceed the
15average interest rate paid by the district or town on its obligations between the time
16the district or town first levies a special assessment for the construction of a sewerage
17or water system in the service area in which the eligible farmland is located and the
18time it levies the special assessment on that eligible farmland. This subdivision
19paragraph does not apply to any land unless the town or special purpose district
20records a lien on that eligible farmland in the office of the register of deeds within
2190 days after it first levies a special assessment for the construction of a sewerage
22or water system in the service area in which the eligible farmland is located,
23describing the exemption under par. (b) sub. (2) and the potential for a special
24assessment under this subdivision paragraph.
AB710, s. 531
1Section 531. 66.60 (7) of the statutes is renumbered 66.0703 (7) (a) and
2amended to read:
AB710,454,163 66.0703 (7) (a) Upon the completion and filing of the report required by sub.
4(3) (4), the city, town or village clerk shall cause prepare a notice to be given stating
5the nature of the proposed work or improvement, the general boundary lines of the
6proposed assessment district including, in the discretion of the governing body, a
7small map thereof, the place and time at which the report may be inspected, and the
8place and time at which all interested persons interested, or their agents or
9attorneys, may appear before the governing body or, a committee thereof of the
10governing body
or the board of public works and be heard concerning the matters
11contained in the preliminary resolution and the report. Such The notice shall be
12published as a class 1 notice, under ch. 985, in the city, town or village and a copy of
13such the notice shall be mailed, at least 10 days before the hearing or proceeding, to
14every interested person whose post-office address is known, or can be ascertained
15with reasonable diligence. The hearing shall commence not less than 10 and not nor
16more than 40 days after such publication.
AB710, s. 532 17Section 532. 66.60 (8) to (12) and (15) of the statutes are renumbered 66.0703
18(8) to (12) and (13) and amended to read:
AB710,454,2319 66.0703 (8) (a) After the hearing upon any proposed work or improvement, the
20governing body may approve, disapprove or modify, or it may rerefer the report
21prepared pursuant to under subs. (2) (4) and (3) (5) to the designated officer or
22employe with such directions as it deems necessary to change the plans and
23specifications and to accomplish a fair and equitable assessment.
AB710,455,224 (b) If an assessment of benefits be is made against any property and an award
25of compensation or damages be is made in favor of the same property, the governing

1body shall assess against or award in favor thereof of the property only the difference
2between such the assessment of benefits and the award of damages or compensation.
AB710,455,73 (c) When the governing body finally determines to proceed with the work or
4improvement, it shall approve the plans and specifications therefor and adopt a
5resolution directing that such the work or improvement be carried out and paid for
6in accordance with the report as finally approved and that payment therefor be made
7as therein provided
.
AB710,455,118 (d) The city, town or village clerk shall publish the final resolution as a class
91 notice, under ch. 985, in the assessment district and a copy of such the resolution
10shall be mailed to every interested person whose post-office address is known, or can
11be ascertained with reasonable diligence.
AB710,455,1512 (e) When the final resolution is published, all work or improvements therein
13described in the resolution and all awards, compensations and assessments arising
14therefrom from the resolution are deemed legally then authorized and made, subject
15to the right of appeal under sub. (12).
AB710,455,20 16(9) Where If more than a single type of project is undertaken as part of a general
17improvement affecting any property, the governing body may finally combine the
18assessments for all purposes as a single assessment on each property affected,
19provided that if each property owner shall be enabled to may object to any such the
20assessment for any single purpose or for more than one purpose.
AB710,456,6 21(10) If the actual cost of any project shall, upon completion or after the receipt
22of bids, be is found to vary materially from the estimates, or if any assessment is void
23or invalid for any reason, or if the governing body shall determine decides to
24reconsider and reopen any assessment, it is empowered may, after giving notice as
25provided in sub. (7) (a) and after a public hearing, to amend, cancel or confirm any

1such
the prior assessment, and thereupon. A notice of the resolution amending,
2canceling or confirming such the prior assessment shall be given by the clerk as
3provided in sub. (8) (d). If the assessments are amended to provide for the refunding
4of special assessment B bonds under s. 66.54 (16) 66.0713 (6), all direct and indirect
5costs reasonably attributable to the refunding of the bonds may be included in the
6cost of the public improvements being financed.
AB710,456,12 7(11) If the cost of the project shall be is less than the special assessments levied,
8the governing body, without notice or hearing, shall reduce each special assessment
9proportionately and where if any assessments or instalments thereof have been paid
10the excess over cost shall be applied to reduce succeeding unpaid instalments, where
11if the property owner has elected to pay in instalments, or refunded to the property
12owner.
AB710,457,2 13(12) (a) If any A person having an interest in any a parcel of land affected by
14any a determination of the governing body, pursuant to under sub. (8) (c), (10) or (11),
15feels aggrieved thereby that person may, within 90 days after the date of the notice
16or of the publication of the final resolution pursuant to under sub. (8) (d), appeal
17therefrom the determination to the circuit court of the county in which such the
18property is situated by causing located. The person appealing shall serve a written
19notice of appeal to be served upon the clerk of such the city, town or village and by
20executing
execute a bond to the city, town or village in the sum of $150 with 2 sureties
21or a bonding company to be approved by the city, town or village clerk, conditioned
22for the faithful prosecution of such the appeal and the payment of all costs that may
23be adjudged against that person. The clerk, in case such if an appeal is taken, shall
24make prepare a brief statement of the proceedings had in the matter before the
25governing body, with its decision thereon on the matter, and shall transmit the same

1statement with the original or certified copies of all the papers in the matter to the
2clerk of the circuit court.
AB710,457,53 (b) Such The appeal shall be tried and determined in the same manner as cases
4originally commenced in such circuit court, and costs awarded as provided in s.
5893.80.
AB710,457,106 (c) In case any If a contract has been made for making the improvement such
7the appeal shall does not affect such the contract, and certificates or bonds may be
8issued in anticipation of the collection of the entire assessment for such the
9improvement, including the assessment on any property represented in such the
10appeal as if such the appeal had not been taken.
AB710,457,1711 (d) Upon appeal pursuant to under this subsection, the court may, based upon
12on the improvement as actually constructed, render a judgment affirming, annulling
13or modifying and affirming, as modified, the action or decision of the governing body.
14If the court finds that any assessment or any award of damages is excessive or
15insufficient, such the assessment or award need not be annulled, but the court may
16reduce or increase the assessment or award of damages and affirm the same
17assessment or award as so modified.
AB710,457,2518 (e) An appeal under this subsection shall be is the sole remedy of any person
19aggrieved by a determination of the governing body, whether or not the improvement
20was made according to the plans and specifications therefor, and shall raise any
21question of law or fact, stated in the notice of appeal, involving the making of such
22the improvement, the assessment of benefits or the award of damages or the levy of
23any special assessment therefor. The limitation provided for in par. (a) shall does not
24apply to appeals based upon on fraud or upon on latent defects in the construction
25of the improvement discovered after such the period of limitation.
AB710,458,4
1(f) It shall be is a condition to the maintenance of such an appeal that any
2assessment appealed from shall be paid as and when the same assessment or any
3instalments thereof become due and payable, and upon. If there is a default in
4making such a payment, any such the appeal shall be dismissed.
AB710,458,16 5(13) Every special assessment levied under this section shall be is a lien on the
6property against which it is levied on behalf of the municipality levying same the
7assessment
or the owner of any certificate, bond or other document issued by public
8authority, evidencing ownership of or any interest in such the special assessment,
9from the date of the determination of such the assessment by the governing body.
10The governing body shall provide for the collection of such the assessments and may
11establish penalties for payment after the due date. The governing body shall provide
12that all assessments or instalments thereof which that are not paid by the date
13specified shall be extended upon the tax roll as a delinquent tax against the property
14and all proceedings in relation to the collection, return and sale of property for
15delinquent real estate taxes shall apply to such the special assessment, except as
16otherwise provided by statute.
AB710, s. 533 17Section 533. 66.60 (16) of the statutes is repealed.
Note: Restated as a separate section. See Section 170 of this bill.
AB710, s. 534 18Section 534. 66.60 (17) of the statutes is renumbered 66.0703 (14) and
19amended to read:
AB710,458,2420 66.0703 (14) If any a special assessment or special charge levied pursuant to
21under this section shall be is held invalid because such statutes shall be this section
22is
found to be unconstitutional, the governing body of such municipality may
23thereafter reassess such the special assessment or special charge pursuant to the
24provisions of
under any applicable law.
AB710, s. 535
1Section 535. 66.60 (18) of the statutes is renumbered 66.0703 (7) (b) and
2amended to read:
AB710,459,83 66.0703 (7) (b) The governing body of any city, town or village may, without any
4notice or hearing, levy and assess the whole or any part of the cost of any municipal
5work or improvement as a special assessment upon the property specially benefited
6thereby whenever
notice and hearing thereon is in writing requirements under par.
7(a) do not apply if they are
waived, in writing, by all the owners of property affected
8by such the special assessment.
AB710, s. 536 9Section 536. 66.604 of the statutes is renumbered 66.0717 and amended to
10read:
AB710,459,16 1166.0717 Lien of special assessment. A special assessment levied under any
12authority whatsoever shall be is a lien on the property against which it is levied on
13behalf of the municipality levying the same assessment or the owner of any
14certificate, bond or other document issued by the municipality, evidencing ownership
15of any interest in such the special assessment, from the date of the levy, to the same
16extent as a lien for a tax levied upon real property.
AB710, s. 537 17Section 537 . 66.605 of the statutes is renumbered 66.0715 (2) and amended
18to read:
AB710,460,219 66.0715 (2) Special assessments Deferral. (a) Notwithstanding any other
20statute, the due date of any special assessment levied against property abutting on
21or benefited by a public improvement may be deferred on such the terms and in such
22the manner as prescribed by its the governing body while no use of the improvement
23is made in connection with the property. Such A deferred special assessment may
24be paid in instalments within the time prescribed by the governing body. Any such

1A deferred special assessment shall be is a lien against the property from the date
2of the levy.
AB710,460,73 (b) If a tax certificate is issued under s. 74.57 for property which is subject to
4a special assessment that is deferred under this section subsection, the governing
5body may provide that the amounts of any deferred special assessments are due on
6the date that the tax certificate is issued and are payable as are other delinquent
7special assessments from any moneys received under s. 75.05 or 75.36.
AB710,460,118 (c) The lien of any unpaid amounts of special assessments deferred under this
9section subsection with respect to which a governing body has not taken action under
10sub. (2) par. (b) is not merged in the title to property taken by the county under ch.
1175.
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.
AB710, s. 538 12Section 538. 66.606 of the statutes is renumbered 287.093.
AB710, s. 539 13Section 539. 66.608 of the statutes is renumbered 66.1109, and 66.1109 (3) (d),
14as renumbered, is amended to read:
AB710,460,1815 66.1109 (3) (d) Either the board or the municipality, as specified in the
16operating plan as adopted, or amended and approved under this section, shall have
17has all powers necessary or convenient to implement the operating plan, including
18the power to contract.
AB710, s. 540 19Section 540. 66.609 of the statutes is renumbered 66.1007.
AB710, s. 541 20Section 541. 66.610 of the statutes is renumbered 62.71, and 62.71 (title), (1),
21(2) (intro.), (a), (b), (e), (i) and (n), (3) (a) to (c), (4), (5) (b) (intro.) and 4. and (c) to (e),
22(6) (intro.), (b) and (c), (7) to (11) and (13), as renumbered, are amended to read:
AB710,461,3
162.71 (title) Pedestrian malls in cities of the 1st class cities . (1) Purpose.
2The purpose of this section is to authorize any city of the a 1st class city to undertake,
3develop, finance, construct and operate pedestrian malls as local improvements.
AB710,461,4 4(2) Definitions. (intro.) As used in In this section:
AB710,461,75 (a) "Annual pedestrian mall improvement" includes, without limitation
6because of enumeration,
any reconstruction, replacement or repair of trees,
7plantings, furniture, shelters or other pedestrian mall facilities.
AB710,461,148 (b) "Annual pedestrian mall improvement cost" includes, without limitation
9because of enumeration,
planning consultant fees, public liability and property
10damage insurance premiums, reimbursement of the city's reasonable and necessary
11costs incurred in operating and maintaining a pedestrian mall, levying and
12collecting special assessments and taxes, publication costs, and any other costs
13related to annual improvements and the operation and maintenance of a pedestrian
14mall.
AB710,461,1515 (e) "City" means a city of the 1st class city.
AB710,461,2016 (i) "Intersecting street" means, unless the council declares otherwise, any
17street which meets or intersects a pedestrian mall, but includes only those portions
18thereof of the intersecting street which lay between the mall or mall intersection and
19the first intersection of such the intersecting street with a street open to general
20vehicular traffic.
AB710,462,621 (n) "Pedestrian mall improvement" means, without limitation because of
22enumeration,
includes any construction or installation of pedestrian thoroughfares,
23perimeter parking facilities, public seating, park areas, outdoor cafes, skywalks,
24sewers, shelters, trees, flower or shrubbery plantings, sculptures, newsstands,
25telephone booths, traffic signs, sidewalks, traffic lights, kiosks, water pipes, fire

1hydrants, street lighting, ornamental signs, ornamental lights, graphics, pictures,
2paintings, trash receptacles, display cases, marquees, awnings, canopies, overhead
3or underground radiant heating pipes or fixtures, walls, bollards, chains and all such
4other fixtures, equipment, facilities and appurtenances which, in the council's
5judgment, will enhance the movement, safety, convenience and enjoyment of
6pedestrians and benefit the city and the affected property owners.
AB710,462,18 7(3) (a) Upon petition of any a community development advisory body or upon
8its own motion, the council may by resolution designate lands to be acquired,
9improved and operated as pedestrian malls or may by ordinance designate streets,
10including a federal, state, county or any other highway system with the approval of
11the jurisdiction responsible for maintaining that highway system, in or adjacent to
12business districts to be improved for primarily pedestrian uses. The council may
13acquire by gift, purchase, eminent domain, or otherwise, land, real property or
14rights-of-way for inclusion in a pedestrian mall district or for use in connection with
15pedestrian mall purposes. The council may also make improvements on mall
16intersections, intersecting streets or upon facilities acquired for parking and other
17related purposes, if such the improvements are necessary or convenient to the
18operation of the mall.
AB710,462,2419 (b) In establishing or improving a pedestrian mall, the council may narrow any
20street designated a part of a pedestrian mall, reconstruct or remove any street vaults
21or hollow sidewalks existing by virtue of a permit issued by the city, construct
22crosswalks at any point on the pedestrian mall, or cause the roadway to curve and
23meander within the limits of the street without regard to the uniformity of width of
24the street or curve or absence of curve in the center line of such the street.
AB710,463,6
1(c) 1. Subject to subd. 2., the council may authorize the payment of the entire
2cost of any pedestrian mall improvement established under this section by
3appropriation from the general fund, by taxation or special assessments, and by the
4issuance of municipal bonds, general or particular special improvement bonds,
5revenue bonds, mortgages or certificates, or by any combination of such these
6financing methods.
AB710,463,117 2. If such a pedestrian mall improvement is financed by special assessments
8and special improvement bonds are not issued, such the special assessments, when
9collected, shall be applied to the payment of the principal and interest on any general
10obligation bonds issued or to the reduction of general taxes if such general obligation
11bonds or the general tax levy are is used to finance the improvement.
AB710,463,13 12(4) Preliminary findings. No pedestrian mall may be established under sub.
13(3) unless the council finds that all of the following:
AB710,463,1514 (a) The That the proposed pedestrian mall will be located primarily in or
15adjacent to a business district.
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