66.54(11)(b)7.
7. A holder of the bonds or of any coupons attached thereto shall have a lien against the special debt service fund created under
subd. 4. for payment of said bonds and interest thereon and against any reserve fund created under
sub. (15) and may either at law or in equity protect and enforce such lien and compel performance of all duties required by this section of the municipality issuing said bonds.
66.54(12)
(12) Disposition of special assessment proceeds where improvement paid for out of general fund or municipal obligations. 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 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 (2) (c) if such improvement was paid out of the proceeds of revenue obligations of the municipality or deposited in the debt service fund required for the payment of bonds or notes issued under
ch. 67 if such improvement was paid out of the proceeds thereof. That special assessment, when delinquent, shall be returned in trust for collection and the municipality shall have the same rights as provided in
sub. (9) (c).
66.54(15)
(15) 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) or refunding B bonds under
sub. (16), 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 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 treasury. The source of said fund shall be established either from proceeds of the bonds, the general fund of the municipal treasury or by the levy of an irrepealable and irrevocable general tax. Such bonds shall in no event be a general municipal liability.
66.54(15m)
(15m) Payment of B bonds from tax levy. Any municipality 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 bonds out of funds from a tax levy, however, may not be construed as constituting an obligation of such municipality to make any other such appropriation.
66.54(16)
(16) Refunding B bonds. Any municipality may issue refunding B bonds to refund any outstanding special assessment B bonds issued under
sub. (10) or
(11). These 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 not be a general municipal liability. If bonds issued under
sub. (10) are to be refunded, the provisions of
sub. (10) (b) to
(e) shall apply to the refunding B bonds; if bonds issued under
sub. (11) are to be refunded, the provisions of
sub. (11) (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 (10). The notice and hearing provided for under
s. 66.60 (10) may be waived under
s. 66.60 (18) 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).
66.55(1)(1)
Definitions. In this section:
66.55(1)(a)
(a) "Capital costs" means the capital costs to construct, expand or improve public facilities, including the cost of land, and including legal, engineering and design costs to construct, expand or improve public facilities, except that not more than 10% of capital costs may consist of legal, engineering and design costs unless the political subdivision can demonstrate that its legal, engineering and design costs which relate directly to the public improvement for which the impact fees were imposed exceed 10% of capital costs. "Capital costs" does not include other noncapital costs to construct, expand or improve public facilities or the costs of equipment to construct, expand or improve public facilities.
66.55(1)(b)
(b) "Developer" means a person that constructs or creates a land development.
66.55(1)(c)
(c) "Impact fees" means cash contributions, contributions of land or interests in land or any other items of value that are imposed on a developer by a political subdivision under this section.
66.55(1)(d)
(d) "Land development" means the construction or modification of improvements to real property that creates additional residential dwelling units within a political subdivision or that results in nonresidential uses that create a need for new, expanded or improved public facilities within a political subdivision.
66.55(1)(e)
(e) "Political subdivision" means a city, village, town or county.
66.55(1)(f)
(f) "Public facilities" means highways, as defined in
s. 340.01 (22), and other transportation facilities, traffic control devices, facilities for collecting and treating sewage, facilities for collecting and treating storm and surface waters, facilities for pumping, storing and distributing water, parks, playgrounds and other recreational facilities, solid waste and recycling facilities, fire protection facilities, law enforcement facilities, emergency medical facilities and libraries. "Public facilities" does not include facilities owned by a school district.
66.55(1)(g)
(g) "Service area" means a geographic area delineated by a political subdivision within which there are public facilities.
66.55(1)(h)
(h) "Service standard" means a certain quantity or quality of public facilities relative to a certain number of persons, parcels of land or other appropriate measure, as specified by the political subdivision.
66.55(2)(a)(a) A political subdivision may enact an ordinance under this section that imposes impact fees on developers to pay for the capital costs that are necessary to accommodate land development.
66.55(2)(b)
(b) Subject to
par. (c), this section does not prohibit or limit the authority of a political subdivision to finance public facilities by any other means authorized by law, except that the amount of an impact fee imposed by a political subdivision shall be reduced, under
sub. (6) (d), to compensate for any other costs of public facilities imposed by the political subdivision on developers to provide or pay for capital costs.
66.55(2)(c)
(c) Beginning on May 1, 1995, a political subdivision may impose and collect impact fees only under this section.
66.55(3)
(3) Public hearing; notice. Before enacting an ordinance that imposes impact fees, or amending an existing ordinance that imposes impact fees, a political subdivision shall hold a public hearing on the proposed ordinance or amendment. Notice of the public hearing shall be published as a class 1 notice under
ch. 985, and shall specify where a copy of the proposed ordinance or amendment and the public facilities needs assessment may be obtained.
66.55(4)
(4) Public facilities needs assessment. 66.55(4)(a)(a) Before enacting an ordinance that imposes impact fees or amending an ordinance that imposes impact fees by revising the amount of the fee or altering the public facilities for which impact fees may be imposed, a political subdivision shall prepare a needs assessment for the public facilities for which it is anticipated that impact fees may be imposed. The public facilities needs assessment shall include, but not be limited to, the following:
66.55(4)(a)1.
1. An inventory of existing public facilities, including an identification of any existing deficiencies in the quantity or quality of those public facilities, for which it is anticipated that an impact fee may be imposed.
66.55(4)(a)2.
2. An identification of the new public facilities, or improvements or expansions of existing public facilities, that will be required because of land development for which it is anticipated that impact fees may be imposed. This identification shall be based on explicitly identified service areas and service standards.
66.55(4)(a)3.
3. A detailed estimate of the capital costs of providing the new public facilities or the improvements or expansions in existing public facilities identified in
subd. 2., including an estimate of the effect of recovering these capital costs through impact fees on the availability of affordable housing within the political subdivision.
66.55(4)(b)
(b) A public facilities needs assessment or revised public facilities needs assessment that is prepared under this subsection shall be available for public inspection and copying in the office of the clerk of the political subdivision at least 20 days before the hearing under
sub. (3).
66.55(5)
(5) Differential fees, impact fee zones. 66.55(5)(a)(a) An ordinance enacted under this section may impose different impact fees on different types of land development.
66.55(5)(b)
(b) An ordinance enacted under this section may delineate geographically defined zones within the political subdivision and may impose impact fees on land development in a zone that differ from impact fees imposed on land development in other zones within the political subdivision. The public facilities needs assessment that is required under
sub. (4) shall explicitly identify the differences, such as land development or the need for those public facilities, which justify the differences between zones in the amount of impact fees imposed.
66.55(6)
(6) Standards for impact fees. Impact fees imposed by an ordinance enacted under this section:
66.55(6)(a)
(a) Shall bear a rational relationship to the need for new, expanded or improved public facilities that are required to serve land development.
66.55(6)(b)
(b) May not exceed the proportionate share of the capital costs that are required to serve land development, as compared to existing uses of land within the political subdivision.
66.55(6)(c)
(c) Shall be based upon actual capital costs or reasonable estimates of capital costs for new, expanded or improved public facilities.
66.55(6)(d)
(d) Shall be reduced to compensate for other capital costs imposed by the political subdivision with respect to land development to provide or pay for public facilities, including special assessments, special charges, land dedications or fees in lieu of land dedications under
ch. 236 or any other items of value.
66.55(6)(e)
(e) Shall be reduced to compensate for moneys received from the federal or state government specifically to provide or pay for the public facilities for which the impact fees are imposed.
66.55(6)(f)
(f) May not include amounts necessary to address existing deficiencies in public facilities.
66.55(6)(g)
(g) Shall be payable by the developer to the political subdivision, either in full or in instalment payments that are approved by the political subdivision, before a building permit may be issued or other required approval may be given by the political subdivision.
66.55(7)
(7) Low-cost housing. An ordinance enacted under this section may provide for an exemption from, or a reduction in the amount of, impact fees on land development that provides low-cost housing, except that no amount of an impact fee for which an exemption or reduction is provided under this subsection may be shifted to any other development in the land development in which the low-cost housing is located or to any other land development in the political subdivision.
66.55(8)
(8) Requirements for impact fee revenues. Revenues from impact fees shall be placed in a segregated, interest-bearing account and shall be accounted for separately from the other funds of the political subdivision. Impact fee revenues and interest earned on impact fee revenues may be expended only for capital costs for which the impact fees were imposed.
66.55(9)
(9) Refund of impact fees. An ordinance enacted under this section shall specify that impact fees that are imposed and collected by a political subdivision but are not used within a reasonable period of time after they are collected to pay the capital costs for which they were imposed shall be refunded to the current owner of the property with respect to which the impact fees were imposed. The ordinance shall specify, by type of public facility, reasonable time periods within which impact fees must be spent or refunded under this subsection. In determining the length of the time periods under the ordinance, a political subdivision shall consider what are appropriate planning and financing periods for the particular types of public facilities for which the impact fees are imposed.
66.55(10)
(10) Appeal. A political subdivision that enacts an impact fee ordinance under this section shall, by ordinance, specify a procedure under which a developer upon whom an impact fee is imposed has the right to contest the amount, collection or use of the impact fee to the governing body of the political subdivision.
66.55 History
History: 1993 a. 305.
66.55 Annotation
Rough Proportionality and Wisconsin's New Impact Fee. Ishikawa. Wis. Law. March 1995.
66.60
66.60
Special assessments and charges. 66.60(1)(a)(a) Except as provided in
sub. (6m), 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 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 special assessments.
66.60(1)(b)
(b) The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing 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.
66.60(2)
(2) Prior to the exercise of any powers conferred by this section, the governing body shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such 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 resolution may limit the proportion of the cost to be assessed.
66.60(3)
(3) The report required by
sub. (2) shall consist of:
66.60(3)(a)
(a) Preliminary or final plans and specifications.
66.60(3)(b)
(b) An estimate of the entire cost of the proposed work or improvement.
66.60(3)(c)
(c) An estimate, as to each parcel of property affected, of:
66.60(3)(c)2.
2. The damages to be awarded for property taken or damaged.
66.60(3)(c)3.
3. The net amount of such benefits over damages or the net amount of such damages over benefits.
66.60(3)(d)
(d) A statement that the property against which the assessments are proposed is benefited, where the work or improvement constitutes an exercise of the police power. In such case the estimates required under
par. (c) shall be replaced by a schedule of the proposed assessments.
66.60(4)
(4) 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, 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 (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 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 manages the property which is the subject of the determination.
66.60(5)
(5) 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 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 may reasonably be attributed to the proposed work or improvement. The amount to be assessed against all property for any such proposed work or improvement shall be apportioned among the individual parcels in the manner designated by the governing body.
66.60(6)
(6) If any property deemed benefited shall by reason of any provision of law be exempt from assessment therefor, such assessment shall be computed and shall be paid by the city, town or village.
66.60(6a)
(6a) A parcel of land against which has been levied a special assessment for the sanitary sewer or water main laid in one of the streets upon which it abuts, shall be entitled to such deduction or exemption as 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 corner lot abuts. The governing body may allow a similar deduction or exemption from special assessments levied for any other public improvement.
66.60(6m)(a)1.
1. "Agricultural use" has the meaning given in
s. 91.01 (1) and includes any additional agricultural uses of land, as determined by the town sanitary district or town.
66.60(6m)(a)2.
2. "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 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, produced gross farm profits, as defined in
s. 71.58 (4), of not less than $18,000.
66.60(6m)(b)
(b) Except as provided in
par. (c), no town sanitary district or town may levy any special assessment on eligible farmland for the construction of a sewerage or water system.
66.60(6m)(c)1.1. If any eligible farmland contains a structure that is connected to a sanitary sewer or public water system at the time, or after the time, that a town sanitary 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, the town sanitary district or town may levy a special assessment for the construction of a sewerage or water system on the eligible farmland that includes that structure. If that connection is made after the first assessment, the town sanitary district or town may also charge interest 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. That assessment may not exceed the equivalent of an assessment for that purpose on a square acre or, if the governing body of a town sanitary district or town so specifies by ordinance, the maximum size of any lot that is in that service area and that is not devoted exclusively to agricultural use.
66.60(6m)(c)2.
2. 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. or exempted from a special assessment under
par. (b) 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. 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) or that has already been levied under
subd. 1. 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 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. This subdivision 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. or the exemption under
par. (b) and the potential for a special assessment under this subdivision.
66.60(6m)(c)3.
3. 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) 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). The town sanitary district or town may also charge interest 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 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) and the potential for a special assessment under this subdivision.
66.60(7)
(7) Upon the completion and filing of the report required by
sub. (3) the city, town or village clerk shall cause 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 persons interested, or their agents or attorneys, may appear before the governing body or committee thereof or the board of public works and be heard concerning the matters contained in the preliminary resolution and the report. Such notice shall be published as a class 1 notice, under
ch. 985, in the city, town or village and a copy of such 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 more than 40 days after such publication.
66.60(8)(a)(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
subs. (2) and
(3) 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.
66.60(8)(b)
(b) If an assessment of benefits be made against any property and an award of compensation or damages be made in favor of the same property, the governing body shall assess against or award in favor thereof only the difference between such assessment of benefits and the award of damages or compensation.
66.60(8)(c)
(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 work or improvement be carried out in accordance with the report as finally approved and that payment therefor be made as therein provided.
66.60(8)(d)
(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 resolution shall be mailed to every interested person whose post-office address is known, or can be ascertained with reasonable diligence.
66.60(8)(e)
(e) When the final resolution is published, all work or improvements therein described and all awards, compensations and assessments arising therefrom are deemed legally authorized and made, subject to the right of appeal under
sub. (12).
66.60(9)
(9) Where 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 each property owner shall be enabled to object to any such assessment for any single purpose or for more than one purpose.
66.60(10)
(10) If the actual cost of any project shall, upon completion or after the receipt of bids, be 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 to reconsider and reopen any assessment, it is empowered, after giving notice as provided in
sub. (7) and after a public hearing, to amend, cancel or confirm any such prior assessment, and thereupon notice of the resolution amending, canceling or confirming such 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), 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.
66.60(11)
(11) If the cost of the project shall be less than the special assessments levied, the governing body, without notice or hearing, shall reduce each special assessment proportionately and where any assessments or instalments thereof have been paid the excess over cost shall be applied to reduce succeeding unpaid instalments, where the property owner has elected to pay in instalments, or refunded to the property owner.
66.60(12)(a)(a) If any person having an interest in any parcel of land affected by any determination of the governing body, pursuant to
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
sub. (8) (d), appeal therefrom to the circuit court of the county in which such property is situated by causing a written notice of appeal to be served upon the clerk of such city, town or village and by executing 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 appeal and the payment of all costs that may be adjudged against that person. The clerk, in case such appeal is taken, shall make a brief statement of the proceedings had in the matter before the governing body, with its decision thereon, and shall transmit the same with the original or certified copies of all the papers in the matter to the clerk of the circuit court.
66.60(12)(b)
(b) Such appeal shall be tried and determined in the same manner as cases originally commenced in such court, and costs awarded as provided in
s. 893.80.
66.60(12)(c)
(c) In case any contract has been made for making the improvement such appeal shall not affect such contract, and certificates or bonds may be issued in anticipation of the collection of the entire assessment for such improvement, including the assessment on any property represented in such appeal as if such appeal had not been taken.
66.60(12)(d)
(d) Upon appeal pursuant to this subsection, the court may, based upon 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 assessment or award need not be annulled, but the court may reduce or increase the assessment or award of damages and affirm the same as so modified.
66.60(12)(e)
(e) An appeal under this subsection shall be 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 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 not apply to appeals based upon fraud or upon latent defects in the construction of the improvement discovered after such period.
66.60(12)(f)
(f) It shall be a condition to the maintenance of such appeal that any assessment appealed from shall be paid as and when the same or any instalments thereof become due and payable, and upon default in making such payment, any such appeal shall be dismissed.
66.60(15)
(15) Every special assessment levied under this section shall be a lien on the property against which it is levied on behalf of the municipality levying same or the owner of any certificate, bond or other document issued by public authority, evidencing ownership of or any interest in such special assessment, from the date of the determination of such assessment by the governing body. The governing body shall provide for the collection of such assessments and may establish penalties for payment after the due date. The governing body shall provide that all assessments or instalments thereof which 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 special assessment, except as otherwise provided by statute.
