AB710,438,88
INSTALMENT ASSESSMENT NOTICE
AB710,438,229
Notice is hereby given that a contract has been (or is about to be) let for (describe
10the improvement) and that the amount of the special assessment
therefor for the
11improvement has been determined as to each parcel of real estate affected
thereby 12and a statement of the
same assessment is on file with the.... clerk; it is proposed to
13collect the
same special assessment in.... instalments, as provided for by section
1466.54 66.0715 of the Wisconsin
statutes Statutes, with interest
thereon at....
per cent 15percent per year; that all assessments will be collected in instalments as
provided 16above
provided except
such assessments on property where the owner
of the same
17shall file files with the.... clerk within 30 days from date of this notice a written notice
18that the owner elects to pay the special assessment on the owner's property,
19describing the
same property, to the.... treasurer on or before the
next succeeding 20following November 1, unless the election is revoked. If, after making
such the 21election,
said the property owner fails to make the payment to the.... treasurer, the....
22clerk shall place the entire assessment on the
next succeeding following tax roll.
AB710,438,2424
.... [Clerk of (name of
municipality local governmental unit)]
AB710,439,4
1(f) After the time for making an initial election
to pay the special assessment
2in full under par. (e) expires,
any the assessment may be paid in full before due
, only 3upon
the payment of
such that portion of the interest to become due
thereon as the
4governing body
shall determine determines.
AB710,439,85
(fm) 2. b. Interest on that amount at the rate used by the
municipality local
6governmental unit for instalment payments under par. (b), covering the period
7between the date that the initial election was made under par. (e) and the date on
8which the instalment is paid.
AB710,439,169
3. If the first instalment has not been paid by property owners under par. (c)
10before the date on which payment in full would have been due for a property owner
11who initially elected to pay the special assessment in one lump sum, the next
12property tax bill sent to a person who revoked his or her initial election to make a
13lump sum payment shall be an amount calculated under par. (b) plus interest on that
14amount at the rate used by the
municipality local governmental unit for instalment
15payments under par. (b), covering the period between the date that the initial
16election was made under par. (e) and the date on which the instalment is paid.
AB710,439,1917
(g) A schedule of the assessments and
assessment instalments
thereof shall be
18recorded in the office of the clerk of the
municipality forthwith local governmental
19unit as soon as practicable.
AB710, s. 515
20Section
515. 66.54 (8) of the statutes is repealed.
Note: Repealed as unnecessary. Authority to issue general obligation-local
improvement bonds and special assessment B bonds is provided independently
in other provisions of renumbered s. 66.54.
AB710, s. 516
21Section
516. 66.54 (9) (title) of the statutes is renumbered 66.0713 (3) (title).
AB710, s. 517
22Section
517. 66.54 (9) (a) of the statutes is renumbered 66.0713 (3) and
23amended to read:
AB710,440,5
166.0713
(3) For the purpose of anticipating the collection of special
2assessments payable in instalments as provided in
this section s. 66.0621 (3) and
3after
such the instalments have been determined, the governing body may issue
4general obligation-local improvement bonds
as more particularly described in this
5subsection under s. 67.16.
AB710, s. 518
6Section
518
. 66.54 (9) (b) and (c) of the statutes are renumbered 67.16 (2) (b)
7and (c) and amended to read:
AB710,441,148
67.16
(2) (b) The issue of
such general obligation-local improvement bonds
9shall be in an amount not
to exceed exceeding the aggregate unpaid special
10assessments levied for the public improvement
which such that the issue is to
11finance. A single issue of
such the bonds may be used to finance one or more different
12local improvements for which special assessments are authorized to be made in the
13same year. Sections 67.035, 67.06, 67.07, 67.08 and 67.11, where not contrary to the
14provisions of this section,
shall be applicable to such apply to the bonds.
Such The 15bonds shall mature in the same number of instalments as
said the underlying special
16assessments, but the date of maturity of each instalment of
said the bonds shall be
17fixed in October, November or December. The first maturity of
such the bonds may
18be in the
second 2nd year following the date of levy of the first instalment of the
19underlying special assessment. At the time
of that the
authorization of such bonds
20are authorized, the governing body of the
municipality local governmental unit shall
21levy a tax upon all the taxable property of
said municipality the local governmental
22unit sufficient to provide for the payment of the principal and interest of
said the 23bonds at maturity
, which. The tax levy
shall be is irrepealable. All collections of
24instalments of the special assessments levied to pay for
such the public
25improvement, either before or after delinquency
thereof, shall be placed by the
1municipal treasurer
of the local governmental unit in a special debt service fund,
2designated and identified for
such the issue of
such the bonds, and shall be used only
3for the payment of
said the bonds and interest of
such the issue. The annual
4instalment of the irrepealable tax levied for the purpose of payment of
such the bonds
5and interest
thereon, on the bonds shall be diminished by the amount on hand in
such 6the debt service fund on November 1 of each tax levy year after deducting any unpaid
7interest and principal due in that year, and
said
the amount
so on hand in
said
the 8fund shall be applied to the payment of the next succeeding instalment of principal
9and interest named on
said the bonds. Any deficiency in the debt service fund for the
10payment of
such the bonds and interest
thereon at maturity shall be paid out of the
11general fund of the
municipality local governmental unit and
such the general fund
12shall be reimbursed from the collection of
such that part of the
aforesaid irrepealable
13tax
as that is actually levied. Any surplus in
said the debt service fund after all bonds
14and interest
thereon are fully paid
, shall be paid into the general fund.
AB710,441,1815
(c) If any instalment of the
aforesaid special assessment
so that is entered in
16the tax roll
shall is not be paid to the
municipal treasurer
of the local governmental
17unit with the other taxes, it shall be returned to the county treasurer as delinquent
18in trust for collection.
Note: Provisions of s. 66.54 relating to general obligation-local improvement
bonds are relocated to ch. 67, relating to general obligation debt. See, also,
Section 623 of this bill.
AB710, s. 519
19Section
519. 66.54 (10) and (11) of the statutes are renumbered 66.0713 (4)
20and (5) and amended to read:
AB710,442,321
66.0713
(4) Special assessment B bonds. (a) For the purpose of anticipating
22the collection of special assessments payable in instalments, as provided in
this
23section s. 66.0715 (3) and after
said the instalments have been determined, the
1governing body may issue special assessment B bonds payable out of the proceeds
2of
such the special assessments as provided in this section.
Such The bonds
shall in
3no event be are not a general
municipal liability
of the local governmental unit.
AB710,442,174
(b) The issue of
such special assessment B bonds shall be in an amount not
to
5exceed exceeding the aggregate unpaid special assessments levied for the public
6improvement
which such that the issue is to finance. A separate bond shall be issued
7for each separate assessment and
said the bond shall be secured by and be payable
8out of only the assessment against which it is issued.
Such The bonds shall mature
9in the same number of instalments as
said the underlying special assessments.
Such 10The bonds shall carry coupons equal in number to the number of special assessments
,
11which. The coupons shall be detachable and entitle the owner
thereof of the bond to
12the payment of principal and interest collected on the underlying special
13assessments.
Such The bond shall be executed as provided in s. 67.08 (1) and may
14be registered under s. 67.09. Each bond shall include a statement that it is payable
15only out of the special assessment on the particular property against which it is
16issued and the purpose for which
same the assessment was levied and
such other
17provisions
as that the governing body
shall deem proper to insert inserts.
AB710,443,218
(ba) Payments of principal and interest shall conform as nearly as
may be 19possible to the payments to be made on the instalments of the assessment, and the
20principal and interest to be paid on the bonds shall not exceed the principal and
21interest to be received
, on the assessment. All collections of instalments of the special
22assessments levied to pay for
such the public improvement, either before or after
23delinquency
thereof, shall be placed by the
municipal treasurer
of the local
24governmental unit in a special debt service fund designated and identified for
such 25the bond issue
of bonds and shall be used only for the payment of
said the bonds and
1interest of
such the issue. Any surplus in
said the debt service fund after all bonds
2and interest
thereon are fully paid
, shall be paid into the general fund.
AB710,443,113
(c)
Such Special assessment B bonds
must shall be registered in the name of
4the owner
thereof on the records of the clerk of the
municipality by which said bonds
5were local governmental unit that issued
the bonds. Upon transfer of the ownership
6of
such the bonds the
fact of such transfer
must shall be noted upon the bond and on
7the record of the clerk of
such municipality the local governmental unit. Any transfer
8not so recorded
shall be null and is void and the clerk of the
municipality shall be
9entitled to local governmental unit may make payments of principal and interest to
10the owner of the bond as registered on the books of the
municipality local
11governmental unit.
AB710,443,2112
(d) Principal and interest collected on the underlying special assessments
as
13well as and interest collected on the delinquent special assessments and on
14delinquent tax certificates issued
therefor for the delinquent assessments shall be
15paid by the treasurer of the
municipality local governmental unit out of the debt
16service fund created for the issue of
such the bonds to the registered holder
thereof 17of the bonds upon the presentation and surrender of the coupons due attached to
said 18the bonds. If any instalment of the
aforesaid special assessment entered in the tax
19roll
shall is not
be paid to the
municipal treasurer
of the local governmental unit with
20the other taxes, it shall be returned to the county treasurer as delinquent in trust for
21collection.
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.