1999 Wisconsin Act 150

1. For the purpose of anticipating the collection of special assessments payable in instalments under this section and after said the instalments have been determined, the governing body may issue area-grouped special assessment B bonds payable out of the proceeds of such the special assessments as provided herein. Such under sub. (4). The bonds shall in no event be are not a general municipal liability of the local governmental unit.

2. The issue of such the bonds shall be in an amount not to exceed exceeding the aggregate unpaid special assessments levied for the public improvement or projects which such the issue is to finance. Such The bonds shall mature over substantially the same period of time in which the special assessment instalments are to be paid. Such The bonds shall be bearer bonds or may be registered bonds under s. 67.09. The bonds shall be executed as provided in s. 67.08 (1) and shall include a statement that they are payable only from the special debt service fund provided for in subd. 4. and a fund created under sub. (15) (7) for the collection and payment of such the special assessment and such any other provisions as that the governing body deems proper to insert.

4. All collections of principal and interest on the underlying special assessments and instalments thereof, either before or after delinquency and after issuance of a tax certificate under s. 74.57, shall be placed by the municipal treasurer of the local governmental unit in a special debt service fund created, designated and identified for the issue of such the bonds and used only for payment of said the bonds and interest thereon on the bonds to the holders of the bonds or coupons in accordance with the terms of the issue. Any surplus in the debt service fund, after all bonds and interest thereon on the bonds are fully paid, shall be paid into the general fund.

5. If the tax certificate is redeemed by any person other than the county, the county treasurer shall pay to the municipality local governmental unit the full amount received therefor for the certificate, including interest, and the municipal treasurer of the local governmental unit shall thereupon pay the amount of such the remittance into the special debt service fund created for the payment of such the bonds.

7. A holder of the bonds or of any coupons attached thereto shall have to the bonds has a lien against the special debt service fund created under subd. 4. for payment of said the bonds and interest thereon on the bonds and against any reserve fund created under sub. (15) (7) and may either at law or in equity protect and enforce such the lien and compel performance of all duties required by this section of the municipality local governmental unit issuing said the bonds.

150,520 Section 520 . 66.54 (12) (title) of the statutes is renumbered 66.0719 (title).

150,521 Section 521. 66.54 (12) of the statutes is renumbered 66.0719 (2) and amended to read:

66.0719 (2) If a special assessment is levied for any public improvement, any amount collected on that special assessment or received from the county shall be deposited in the general fund of the municipality local governmental unit if the payment for the improvement was made out of its general fund, deposited in the funds and accounts of a public utility established under s. 66.066 66.0621 (2) (c) if such the improvement was paid out of the proceeds of revenue obligations of the municipality local governmental unit or deposited in the debt service fund required for the payment of bonds or notes issued under ch. 67 if such the improvement was paid out of the proceeds thereof of the bonds or notes. That special assessment, when delinquent, shall be returned in trust for collection and the municipality shall have local governmental unit has the same rights as provided in sub. (9) (c) s. 66.0713 (3) (c).

150,522 Section 522. 66.54 (15) and (15m) of the statutes are renumbered 66.0713 (7) and (8) and amended to read:

66.0713 (7) Reserve fund for special assessment B bonds and refunding B bonds. If the governing body determines to issue special assessment B bonds under sub. (10) (4) or refunding B bonds under sub. (16) (6), it may establish in its treasury a fund to be designated as a reserve fund for the particular bond issue, to be maintained until such the obligation is paid or otherwise extinguished. Any surplus in the reserve fund after all the bonds have been paid or canceled shall be carried into the general fund of the municipal local governmental unit's treasury. The source of said the fund shall be established either from proceeds of the bonds, the general fund of the municipal local governmental unit's treasury or by the levy of an irrepealable and irrevocable general tax. Such The bonds shall in no event be are not a general municipal liability of the local governmental unit.

(8) Payment of B bonds from tax levy. Any municipality local governmental unit authorized to issue special assessment B bonds, in addition to the special assessments or bond proceeds or other sources, may appropriate funds out of its annual tax levy for the payment of the bonds. The payment of such the bonds out of funds from a tax levy, however, may not be construed as constituting an obligation of such municipality the local governmental unit to make any other such appropriation.

150,523 Section 523. 66.54 (16) of the statutes is renumbered 66.0713 (6) and amended to read:

66.0713 (6) Refunding B bonds. Any municipality A local governmental unit may issue refunding B bonds to refund any outstanding special assessment B bonds issued under sub. (10) or (11). These (4) or (5). The refunding B bonds shall be secured by and payable only from the special assessments levied to pay for the public improvements financed by the bonds to be refunded, and shall are not be a general municipal liability of the local governmental unit. If bonds issued under sub. (10) (4) are to be refunded, the provisions of sub. (10) (4) (b) to (e) shall apply to the refunding B bonds; if bonds issued under sub. (11) (5) are to be refunded, the provisions of sub. (11) (5) (b) shall apply to the refunding B bonds. If the governing body determines that it is necessary to amend the prior assessments in connection with the issuance of refunding B bonds under this section, it may reconsider and reopen the assessments under s. 66.60 66.0703 (10). The notice and hearing provided for under s. 66.60 66.0703 (10) may be waived under s. 66.60 (18) 66.0703 (7) (b) by the owners of the property affected. If the assessments are amended, the refunding B bonds shall be secured by and payable from the special assessments as amended. If the assessments are amended, all direct and indirect costs reasonably attributable to the refunding of the bonds may be included in the cost of the public improvements being financed. If the governing body determines to issue refunding B bonds, it may create a reserve fund for the issue under sub. (15) (7).

150,524 Section 524. 66.55 of the statutes is renumbered 66.0617.

150,525 Section 525. 66.60 (title) of the statutes is renumbered 66.0703 (title) and amended to read:

66.0703 (title) Special assessments and charges, generally.

150,526 Section 526. 66.60 (1), (2), (3) and (4) of the statutes are renumbered 66.0703 (1), (4), (5) and (6), and 66.0703 (1), (4), (5) (intro.), (c) (intro.) and 3. and (d) and (6), as renumbered, are amended to read:

66.0703 (1) (a) Except as provided in sub. (6m) s. 66.0721, as a complete alternative to all other methods provided by law, any city, town or village may, by resolution of its governing body, levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such the property by any municipal work or improvement; and may provide for the payment of all or any part of the cost of the work or improvement out of the proceeds of such the special assessments.

(b) The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall may not exceed the value of the benefits accruing to the property therefrom, and for those representing. If an assessment represents an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the governing body of the city, town or village.

(4) Prior to Before the exercise of any powers conferred by this section, the governing body shall declare by preliminary resolution its intention to exercise such the powers for a stated municipal purpose. Such The resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, the number of instalments in which the special assessments may be paid, or that the number of instalments will be determined at the hearing required under sub. (7), and direct the proper municipal officer or employe to make a report thereon. Such on the proposal. The resolution may limit the proportion of the cost to be assessed.

(5) (intro.) The report required by sub. (2) (4) shall consist of:

(c) (intro.) An Except as provided in par. (d), an estimate, as to each parcel of property affected, of:

3. The net amount of such the benefits over damages or the net amount of such the damages over benefits.

(d) A statement that the property against which the assessments are proposed is benefited, where if the work or improvement constitutes an exercise of the police power. In such case If this paragraph applies, the estimates required under par. (c) shall be replaced by a schedule of the proposed assessments.

(6) A copy of the report when completed shall be filed with the municipal clerk for public inspection. If property of the state may be subject to assessment under s. 66.64 66.0705, the municipal clerk shall file a copy of the report with the state agency which manages the property. If the assessment to the property of the state for a project, as defined under s. 66.64 66.0705 (2), is $50,000 or more, the state agency shall submit a request for approval of the assessment, with its recommendation, to the building commission. The building commission shall review the assessment and shall determine within 90 days of the date on which the commission receives the report if the assessment is just and legal and if the proposed improvement is compatible with state plans for the facility which is the subject of the proposed improvement. If the building commission so determines, it shall approve the assessment. No project in which the property of the state is assessed at $50,000 or more may be commenced and no contract on such the project may be let without approval of the assessment by the building commission under this subsection. The building commission shall submit a copy of its determination under this subsection to the state agency which that manages the property which is the subject of the determination.

150,527 Section 527. 66.60 (5) of the statutes is renumbered 66.0703 (2) and amended to read:

66.0703 (2) The cost of any work or improvement to be paid in whole or in part by special assessment on property may include the direct and indirect cost thereof, the resulting damages occasioned thereby, the interest on bonds or notes issued in anticipation of the collection of the assessments, a reasonable charge for the services of the administrative staff of the city, town or village and the cost of any architectural, engineering and legal services, and any other item of direct or indirect cost which that may reasonably be attributed to the proposed work or improvement. The amount to be assessed against all property for any such the proposed work or improvement shall be apportioned among the individual parcels in the manner designated by the governing body.

150,528 Section 528. 66.60 (6) of the statutes is renumbered 66.0703 (1) (c) and amended to read:

66.0703 (1) (c) If any property deemed that is benefited shall is by reason of any provision of law be exempt from assessment therefor, such, the assessment shall be computed and shall be paid by the city, town or village.

150,529 Section 529. 66.60 (6a) of the statutes is renumbered 66.0703 (3) and amended to read:

66.0703 (3) A parcel of land against which has been levied a special assessment has been levied for the sanitary sewer or water main laid in one of the streets upon which it that the parcel abuts, shall be is entitled to such a deduction or exemption as that the governing body determines to be reasonable and just under the circumstances of each case, when a special assessment is levied for the sanitary sewer or water main laid in the other street upon which such that the corner lot abuts. The governing body may allow a similar deduction or exemption from special assessments levied for any other public improvement.

150,530 Section 530. 66.60 (6m) of the statutes is renumbered 66.0721, and 66.0721 (1) (intro.) and (b), (2) and (3) (b) and (c), as renumbered, are amended to read:

66.0721 (1) (intro.) In this subsection section:

(b) "Eligible farmland" means a parcel of 35 or more acres of contiguous land which is devoted exclusively to agricultural use which during the year preceding the year in which the land is subject to a special assessment under this subsection section produced gross farm profits, as defined in s. 71.58 (4), of not less than $6,000 or which, during the 3 years preceding the year in which the land is subject to a special assessment under this subsection section, produced gross farm profits, as defined in s. 71.58 (4), of not less than $18,000.

(2) Except as provided in par. (c) sub. (3), no town sanitary district or town may levy any special assessment on eligible farmland for the construction of a sewerage or water system.

(3) (b) If after an initial special assessment for the construction of a sewerage or water system is levied in a service area any eligible farmland subject to subd. 1. par. (a) or exempted from a special assessment under par. (b) sub. (2) is divided into 2 or more parcels at least one of which is not devoted exclusively to agricultural use, the town sanitary district or town may levy on each parcel on which it has either levied a special assessment under subd. 1. par. (a) or has not levied a special assessment for the construction of a sewerage or water system a special assessment for that purpose that does not exceed the amount of the special assessment for that purpose that would have been levied on the parcel if the parcel had not been exempt under par. (b) sub. (2) or that has already been levied under subd. 1. par. (a). The special assessment shall be apportioned among the parcels resulting from the division in proportion to their area. The town sanitary district or town may also charge interest, from the date the eligible farmland is divided into 2 or more parcels at least one of which is not devoted exclusively to agricultural use, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located and the time it levies the special assessment on that eligible farmland under this subdivision paragraph. This subdivision paragraph does not apply to any eligible farmland unless the town sanitary district or town records a lien on that eligible farmland in the office of the register of deeds within 90 days after it first levies a special assessment for the construction of a sewerage or water system for the service area in which the eligible farmland is located, describing either the applicability of subd. 1. par. (a) or the exemption under par. (b) sub. (2) and the potential for a special assessment under this subdivision paragraph.

(c) If, after a town sanitary district or town first levies a special assessment for the construction of a sewerage or water system in a service area, the eligible farmland in that service area exempted from the special assessment under par. (b) sub. (2) is not devoted exclusively to agricultural use for a period of one year or more, the town sanitary district or town may levy on that eligible farmland the special assessment for the construction of a sewerage or water system that it would have levied if the eligible farmland had not been exempt under par. (b) sub. (2). The town sanitary district or town may also charge interest, from the date the eligible farmland has not been devoted exclusively to agricultural use for a period of at least one year, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located and the time it levies the special assessment on that eligible farmland. This subdivision paragraph does not apply to any land unless the town or special purpose district records a lien on that eligible farmland in the office of the register of deeds within 90 days after it first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland is located, describing the exemption under par. (b) sub. (2) and the potential for a special assessment under this subdivision paragraph.

150,531 Section 531. 66.60 (7) of the statutes is renumbered 66.0703 (7) (a) and amended to read:

66.0703 (7) (a) Upon the completion and filing of the report required by sub. (3) (4), the city, town or village clerk shall cause prepare a notice to be given stating the nature of the proposed work or improvement, the general boundary lines of the proposed assessment district including, in the discretion of the governing body, a small map thereof, the place and time at which the report may be inspected, and the place and time at which all interested persons interested, or their agents or attorneys, may appear before the governing body or, a committee thereof of the governing body or the board of public works and be heard concerning the matters contained in the preliminary resolution and the report. Such The notice shall be published as a class 1 notice, under ch. 985, in the city, town or village and a copy of such the notice shall be mailed, at least 10 days before the hearing or proceeding, to every interested person whose post-office address is known, or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 and not nor more than 40 days after such publication.

150,532 Section 532. 66.60 (8) to (12) and (15) of the statutes are renumbered 66.0703 (8) to (12) and (13) and amended to read:

66.0703 (8) (a) After the hearing upon any proposed work or improvement, the governing body may approve, disapprove or modify, or it may rerefer the report prepared pursuant to under subs. (2) (4) and (3) (5) to the designated officer or employe with such directions as it deems necessary to change the plans and specifications and to accomplish a fair and equitable assessment.

(b) If an assessment of benefits be is made against any property and an award of compensation or damages be is made in favor of the same property, the governing body shall assess against or award in favor thereof of the property only the difference between such the assessment of benefits and the award of damages or compensation.

(c) When the governing body finally determines to proceed with the work or improvement, it shall approve the plans and specifications therefor and adopt a resolution directing that such the work or improvement be carried out and paid for in accordance with the report as finally approved and that payment therefor be made as therein provided.

(d) The city, town or village clerk shall publish the final resolution as a class 1 notice, under ch. 985, in the assessment district and a copy of such the resolution shall be mailed to every interested person whose post-office address is known, or can be ascertained with reasonable diligence.

(e) When the final resolution is published, all work or improvements therein described in the resolution and all awards, compensations and assessments arising therefrom from the resolution are deemed legally then authorized and made, subject to the right of appeal under sub. (12).

(9) Where If more than a single type of project is undertaken as part of a general improvement affecting any property, the governing body may finally combine the assessments for all purposes as a single assessment on each property affected, provided that if each property owner shall be enabled to may object to any such the assessment for any single purpose or for more than one purpose.

(10) If the actual cost of any project shall, upon completion or after the receipt of bids, be is found to vary materially from the estimates, or if any assessment is void or invalid for any reason, or if the governing body shall determine decides to reconsider and reopen any assessment, it is empowered may, after giving notice as provided in sub. (7) (a) and after a public hearing, to amend, cancel or confirm any such the prior assessment, and thereupon. A notice of the resolution amending, canceling or confirming such the prior assessment shall be given by the clerk as provided in sub. (8) (d). If the assessments are amended to provide for the refunding of special assessment B bonds under s. 66.54 (16) 66.0713 (6), all direct and indirect costs reasonably attributable to the refunding of the bonds may be included in the cost of the public improvements being financed.

(11) If the cost of the project shall be is less than the special assessments levied, the governing body, without notice or hearing, shall reduce each special assessment proportionately and where if any assessments or instalments thereof have been paid the excess over cost shall be applied to reduce succeeding unpaid instalments, where if the property owner has elected to pay in instalments, or refunded to the property owner.

(12) (a) If any A person having an interest in any a parcel of land affected by any a determination of the governing body, pursuant to under sub. (8) (c), (10) or (11), feels aggrieved thereby that person may, within 90 days after the date of the notice or of the publication of the final resolution pursuant to under sub. (8) (d), appeal therefrom the determination to the circuit court of the county in which such the property is situated by causing located. The person appealing shall serve a written notice of appeal to be served upon the clerk of such the city, town or village and by executing execute a bond to the city, town or village in the sum of $150 with 2 sureties or a bonding company to be approved by the city, town or village clerk, conditioned for the faithful prosecution of such the appeal and the payment of all costs that may be adjudged against that person. The clerk, in case such if an appeal is taken, shall make prepare a brief statement of the proceedings had in the matter before the governing body, with its decision thereon on the matter, and shall transmit the same statement with the original or certified copies of all the papers in the matter to the clerk of the circuit court.

(b) Such The appeal shall be tried and determined in the same manner as cases originally commenced in such circuit court, and costs awarded as provided in s. 893.80.

(c) In case any If a contract has been made for making the improvement such the appeal shall does not affect such the contract, and certificates or bonds may be issued in anticipation of the collection of the entire assessment for such the improvement, including the assessment on any property represented in such the appeal as if such the appeal had not been taken.

(d) Upon appeal pursuant to under this subsection, the court may, based upon on the improvement as actually constructed, render a judgment affirming, annulling or modifying and affirming, as modified, the action or decision of the governing body. If the court finds that any assessment or any award of damages is excessive or insufficient, such the assessment or award need not be annulled, but the court may reduce or increase the assessment or award of damages and affirm the same assessment or award as so modified.

(e) An appeal under this subsection shall be is the sole remedy of any person aggrieved by a determination of the governing body, whether or not the improvement was made according to the plans and specifications therefor, and shall raise any question of law or fact, stated in the notice of appeal, involving the making of such the improvement, the assessment of benefits or the award of damages or the levy of any special assessment therefor. The limitation provided for in par. (a) shall does not apply to appeals based upon on fraud or upon on latent defects in the construction of the improvement discovered after such the period of limitation.

(f) It shall be is a condition to the maintenance of such an appeal that any assessment appealed from shall be paid as and when the same assessment or any instalments thereof become due and payable, and upon. If there is a default in making such a payment, any such the appeal shall be dismissed.

(13) Every special assessment levied under this section shall be is a lien on the property against which it is levied on behalf of the municipality levying same the assessment or the owner of any certificate, bond or other document issued by public authority, evidencing ownership of or any interest in such the special assessment, from the date of the determination of such the assessment by the governing body. The governing body shall provide for the collection of such the assessments and may establish penalties for payment after the due date. The governing body shall provide that all assessments or instalments thereof which that are not paid by the date specified shall be extended upon the tax roll as a delinquent tax against the property and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes shall apply to such the special assessment, except as otherwise provided by statute.

150,533 Section 533. 66.60 (16) of the statutes is repealed.

Note: Restated as a separate section. See Section 170 of this bill.

150,534 Section 534. 66.60 (17) of the statutes is renumbered 66.0703 (14) and amended to read:

66.0703 (14) If any a special assessment or special charge levied pursuant to under this section shall be is held invalid because such statutes shall be this section is found to be unconstitutional, the governing body of such municipality may thereafter reassess such the special assessment or special charge pursuant to the provisions of under any applicable law.

150,535 Section 535. 66.60 (18) of the statutes is renumbered 66.0703 (7) (b) and amended to read:

66.0703 (7) (b) The governing body of any city, town or village may, without any notice or hearing, levy and assess the whole or any part of the cost of any municipal work or improvement as a special assessment upon the property specially benefited thereby whenever notice and hearing thereon is in writing requirements under par. (a) do not apply if they are waived, in writing, by all the owners of property affected by such the special assessment.

150,536 Section 536. 66.604 of the statutes is renumbered 66.0717 and amended to read:

66.0717 Lien of special assessment. A special assessment levied under any authority whatsoever shall be is a lien on the property against which it is levied on behalf of the municipality levying the same assessment or the owner of any certificate, bond or other document issued by the municipality, evidencing ownership of any interest in such the special assessment, from the date of the levy, to the same extent as a lien for a tax levied upon real property.

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.