66.54(2)(c)
(c) Contractor's certificates, constituting a lien against a specific parcel of real estate.
66.54(2)(d)
(d) General obligation-local improvement bonds, or the proceeds thereof.
66.54(2)(e)
(e) Special assessment B bonds, or the proceeds thereof.
66.54(3)
(3) Preliminary payment on cost of public improvements. Whenever it is determined that the cost of any public improvement about to be made is to be paid, wholly or in part, by special assessments against the property to be benefited by the improvement, the resolution authorizing such public improvement shall provide and require that the whole, or any stated proportion, or no part of the estimated aggregate cost of such public improvement, which is to be levied as special assessments, shall be paid into the municipal treasury in cash. No such public improvement shall be commenced nor any contract let therefor unless and until such payment, if any, required by said resolution, is paid into the treasury of the municipality by the owner or persons having an interest in the property to be benefited, which payment shall be credited on the amount of the special assessments levied or to be levied against benefited property designated by the payer. In the event that a preliminary payment is required by said resolution, the refusal of one or more owners or persons having an interest in the property to be benefited to pay such preliminary payments shall not prevent the making of such improvement, if the entire specified sum is obtained from the remaining owners or interested parties.
66.54(4)
(4) Discount on contract price. Every bid hereafter received for any public improvement which is not to be paid wholly in cash shall contain a provision that all payments made in cash by the municipality as provided by contract or made on special assessments as hereinafter provided shall be subject to a specified rate of discount. The municipal treasurer shall issue a receipt for every such payment made on any special assessment, stating the date and amount of the cash payment, the discount and the total credit including such discount, on a specified special assessment or assessments. The treasurer shall on the same day deliver a duplicate of such receipt to the clerk, who shall credit the specified assessments accordingly. All moneys so received shall be paid to the contractor as provided by the contract.
66.54(5)
(5) Payment by municipality. Whenever any such public improvement has been paid for by the municipality, contractor's certificates as provided for in
sub. (6), or general obligation-local improvement bonds as provided for in
sub. (9), or special assessment B bonds as provided for in
sub. (10) may be issued to the municipality as the owner thereof. All of the provisions of
subs. (6),
(9) and
(10) applicable to the contractor or to the owner of such contractor's certificates or to such general obligation-local improvement bonds or to such special assessment B bonds shall be deemed to include the municipality which has paid for such improvement and to which such contractor's certificates, general obligation-local improvement bonds or special assessment B bonds have been issued, except as in this section otherwise provided.
66.54(6)
(6) Payment by contractor's certificate. 66.54(6)(a)(a) Whenever any public improvement has been made and has been accepted by the governing body of the municipality, it may cause to be issued to the contractor for such public improvement, a contractor's certificate as to each parcel of land against which special assessments have been levied for the unpaid balance of the amount chargeable thereto, describing each parcel. Such certificate shall be substantially in the following form:
$.... No. ....
(name of municipality)
Contractor's certificate
For construction of ....
(name of municipality)
Issued pursuant to
We, the undersigned officers of the (name of municipality), hereby certify that (name and address of contractor) has performed the work of constructing .... in .... benefiting the following premises, to wit: (insert legal description) in the (name of municipality) .... County, Wisconsin, pursuant to a contract entered into by said (name of municipality) with the said (name of contractor), dated ...., and that .... entitled to the sum of .... dollars, being the unpaid balance due for said work chargeable to the property hereinabove described.
Now, therefore, If the said sum shall not be paid to the treasurer of (name of municipality) before the first day of December, next, the same shall be extended upon the tax roll of the (name of municipality) against the property above described as listed therein, and collected for, as provided by law.
This certificate is transferable by indorsement but such assignment or transfer shall be invalid unless the same shall be recorded in the office of the clerk of the (name of municipality) and the fact of such recording is indorsed on this certificate. The holder of this certificate shall have no claim upon the (Name of municipality) in any event, except from the proceeds of the special assessments levied for said work against the above described land.
This certificate shall bear interest from its date to January 1 next succeeding.
Given under our hands at (name of municipality), this .... day of ...., .... (year)
.... ....
(Mayor, President, Chairperson)
Countersigned:
.... ....
Clerk, (name of municipality)
Assignment record
Assigned by .... .... (Original Contractor) to .... .... (Name of Assignee) of .... (Address of Assignee) .... .... (Date and signature of clerk)
66.54(6)(b)
(b) Such certificate shall in no event be a municipal liability and shall so state in boldface type printed on the face thereof. Upon issuance of said certificate, the clerk of the municipality shall at once deliver to the municipal treasurer a schedule of each such certificate showing the date, amount, number, date of maturity, person to whom issued and parcel of land against which the assessment is made. The treasurer shall thereupon notify, by mail, the owner of said parcel as the same appears on the last assessment roll, that payment is due on said certificate at the office of said treasurer, and if such owner shall pay such amount or part thereof so due, said clerk shall cause the same to be paid to the registered holder of said certificate, and shall indorse such payment on the face of said certificate and on the clerk's record thereof. The clerk shall keep a record of the names of the persons, firms or corporations to whom such contractor's certificates shall be issued and of the assignees thereof when the fact of assignment is made known to such clerk. Assignments of such contractor's certificates shall be invalid unless recorded in the office of the clerk of the municipality and the fact of such recording be indorsed on said certificate. Upon final payment of the certificate, the same shall be delivered to the treasurer of the municipality and by the treasurer delivered to such clerk. On the first of each month, to and including December 1, the treasurer shall certify to the clerk a detailed statement of all payments made on such certificates.
66.54(6)(c)
(c) After the expiration of 90 days from the date of such certificate or any general obligation-local improvement bond or special assessment B bond hereinafter provided for, the same shall be conclusive evidence of the legality of all proceedings up to and including the issue thereof and prima facie evidence of the proper construction of the improvement.
66.54(6)(d)
(d) If said certificates are not paid before December 1 in the year in which they are issued, the comptroller or clerk of the municipality shall thereupon include in the statement of special assessments to be placed in the next tax roll an amount sufficient to pay such certificates, with interest thereon from the date of such certificates to January 1 next succeeding, and thereafter the same proceedings shall be had as in the case of general property taxes, except as in this section otherwise provided. Such delinquent taxes shall be returned to the county treasurer in trust for collection and not for credit. All moneys collected by the municipal treasurer or by the county treasurer and remitted to the municipal treasurer on account of such special assessments shall be delivered to the owner of the contractor's certificate on demand.
66.54(7)
(7) Annual instalments of special assessments. 66.54(7)(a)(a) The governing body of any municipality may provide that special assessments levied to defray the cost of any public improvement or project constituting part of a general public improvement, except sprinkling or oiling streets, may be paid in annual instalments.
66.54(7)(b)
(b) The first instalment shall include a proportionate part of the principal of the special assessment, determined by the number of instalments, together with interest on the whole assessment from such date, not prior to the date of the notice hereinafter provided for, and to such date, not later than December 31, in the year in which same is to be collected as shall be determined by the governing body, and each subsequent instalment shall include a like proportion of the principal and one year's interest upon the unpaid portion of such assessment.
66.54(7)(c)
(c) The first instalment shall be entered in the first tax roll prepared after said instalments shall have been determined as a special tax on the property upon which the special assessment was levied, and thereafter this tax shall be treated in all respects as any other municipal tax, except as in this section otherwise provided. One of the subsequent instalments shall be entered in a like manner and with like effect in each of the annual tax rolls thereafter until all are levied.
66.54(7)(d)
(d) If any instalment so entered in the tax roll shall not be paid to the municipal treasurer with the other taxes it shall be returned to the county as delinquent and accepted and collected by the county in the same manner as delinquent general taxes on real estate, except as in this section otherwise provided.
66.54(7)(e)
(e) Whenever the governing body determines to permit any special assessments for any local improvements to be paid in instalments it shall publish a class 1 notice, under
ch. 985. Such notice shall be substantially in the following form:
INSTALMENT ASSESSMENT NOTICE
Notice is hereby given that a contract has been (or is about to be) let for (describe the improvement) and that the amount of the special assessment therefor has been determined as to each parcel of real estate affected thereby and a statement of the same is on file with the .... clerk; it is proposed to collect the same in .... instalments, as provided for by section 66.54 of the Wisconsin statutes, with interest thereon at .... per cent per year; that all assessments will be collected in instalments as above provided except such assessments on property where the owner of the same shall file with the .... clerk within 30 days from date of this notice a written notice that the owner elects to pay the special assessment on the owner's property, describing the same, to the .... treasurer on or before the next succeeding November 1, unless the election is revoked. If, after making such election, said property owner fails to make the payment to the .... treasurer, the .... clerk shall place the entire assessment on the next succeeding tax roll.
Dated ....
.... [Clerk of (name of municipality)]
66.54(7)(f)
(f) After the time for making an initial election expires, any assessment may be paid in full before due, only upon the payment of such portion of the interest to become due thereon as the governing body shall determine.
66.54(7)(fm)1.1. Between the time that a property owner elects to pay the special assessment in full under
par. (e) and 30 days before the time that payment is due, the property owner may revoke his or her initial election and, subject to
subds. 2. and
3., shall pay the special assessment in instalments if the governing body that levied the special assessment adopts a resolution consenting to the revocation.
66.54(7)(fm)2.
2. If the first instalment has been paid by property owners under
par. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall include all of the following amounts:
66.54(7)(fm)2.a.
a. An amount equal to what the first instalment would have been under
par. (b) if the property owner's initial election had been to pay the special assessment in instalments.
66.54(7)(fm)2.b.
b. Interest on that amount at the rate used by the municipality for instalment payments under
par. (b), covering the period between the date that the initial election was made under
par. (e) and the date on which the instalment is paid.
66.54(7)(fm)3.
3. If the first instalment has not been paid by property owners under
par. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall be an amount calculated under
par. (b) plus interest on that amount at the rate used by the municipality for instalment payments under
par. (b), covering the period between the date that the initial election was made under
par. (e) and the date on which the instalment is paid.
66.54(7)(g)
(g) A schedule of the assessments and instalments thereof shall be recorded in the office of the clerk of the municipality forthwith.
66.54(7)(h)
(h) All special assessments and instalments of special assessments which are returned to the county as delinquent by any municipal treasurer under this section shall be accepted by the county in accordance with this section and shall be set forth in a separate column of the delinquent return.
66.54(8)
(8) Special assessment bonds, instalments. In order to provide immediately the cash for the payment of the cost of any public improvement, the municipality may issue bonds payable in instalments of like number as the instalments of the underlying special assessment levied to pay for such public improvement. Such bonds may be:
66.54(8)(a)
(a) General obligation-local improvement bonds.
66.54(9)
(9) General obligation-local improvement bonds. 66.54(9)(a)(a) For the purpose of anticipating the collection of special assessments payable in instalments as provided in this section and after such instalments have been determined, the governing body may issue general obligation-local improvement bonds as more particularly described in this subsection.
66.54(9)(b)
(b) The issue of such bonds shall be in an amount not to exceed the aggregate unpaid special assessments levied for the public improvement which such issue is to finance. A single issue of such bonds may be used to finance one or more different local improvements for which special assessments are authorized to be made in the same year.
Sections 67.035,
67.06,
67.07,
67.08 and
67.11, where not contrary to the provisions of this section, shall be applicable to such bonds. Such bonds shall mature in the same number of instalments as said special assessments, but the date of maturity of each instalment of said bonds shall be fixed in October, November or December. The first maturity of such bonds may be in the second year following the date of levy of the first instalment of the underlying special assessment. At the time of the authorization of such bonds, the governing body of the municipality shall levy a tax upon all the taxable property of said municipality sufficient to provide for the payment of the principal and interest of said bonds at maturity, which tax levy shall be irrepealable. All collections of instalments of the special assessments levied to pay for such public improvement, either before or after delinquency thereof, shall be placed by the municipal treasurer in a special debt service fund, designated and identified for such issue of such bonds, and shall be used only for the payment of said bonds and interest of such issue. The annual instalment of the irrepealable tax levied for the purpose of payment of such bonds and interest thereon, shall be diminished by the amount on hand in such debt service fund on November 1 of each tax levy year after deducting any unpaid interest and principal due in that year, and said amount so on hand in said fund shall be applied to the payment of the next succeeding instalment of principal and interest named on said bonds. Any deficiency in the debt service fund for the payment of such bonds and interest thereon at maturity shall be paid out of the general fund of the municipality and such general fund shall be reimbursed from the collection of such part of the aforesaid irrepealable tax as is actually levied. Any surplus in said debt service fund after all bonds and interest thereon are fully paid, shall be paid into the general fund.
66.54(9)(c)
(c) If any instalment of the aforesaid special assessment so entered in the tax roll shall not be paid to the municipal treasurer with the other taxes, it shall be returned to the county treasurer as delinquent in trust for collection.
66.54(10)(a)(a) For the purpose of anticipating the collection of special assessments payable in instalments, as provided in this section and after said instalments have been determined, the governing body may issue special assessment B bonds payable out of the proceeds of such special assessments as provided in this section. Such bonds shall in no event be a general municipal liability.
66.54(10)(b)
(b) The issue of such bonds shall be in an amount not to exceed the aggregate unpaid special assessments levied for the public improvement which such issue is to finance. A separate bond shall be issued for each separate assessment and said bond shall be secured by and be payable out of only the assessment against which it is issued. Such bonds shall mature in the same number of instalments as said special assessments. Such bonds shall carry coupons equal in number to the number of special assessments, which coupons shall be detachable and entitle the owner thereof to the payment of principal and interest collected on the underlying special assessments. Such bond shall be executed as provided in
s. 67.08 (1) and may be registered under
s. 67.09. Each bond shall include a statement that it is payable only out of the special assessment on the particular property against which it is issued and the purpose for which same was levied and such other provisions as the governing body shall deem proper to insert.
66.54(10)(ba)
(ba) Payments of principal and interest shall conform as nearly as may be to the payments to be made on the instalments of the assessment, and the principal and interest to be paid on the bonds shall not exceed the principal and interest to be received, on the assessment. All collections of instalments of the special assessments levied to pay for such public improvement, either before or after delinquency thereof shall be placed by the municipal treasurer in a special debt service fund designated and identified for such issue of bonds and shall be used only for the payment of said bonds and interest of such issue. Any surplus in said debt service fund after all bonds and interest thereon are fully paid, shall be paid into the general fund.
66.54(10)(c)
(c) Such bonds must be registered in the name of the owner thereof on the records of the clerk of the municipality by which said bonds were issued. Upon transfer of the ownership of such bonds the fact of such transfer must be noted upon the bond and on the record of the clerk of such municipality. Any transfer not so recorded shall be null and void and the clerk of the municipality shall be entitled to make payments of principal and interest to the owner of the bond as registered on the books of the municipality.
66.54(10)(d)
(d) Principal and interest collected on the underlying special assessments as well as interest collected on the delinquent special assessments and on delinquent tax certificates issued therefor shall be paid by the treasurer of the municipality out of the debt service fund created for the issue of such bonds to the registered holder thereof upon the presentation and surrender of the coupons due attached to said bonds. If any instalment of the aforesaid special assessment entered in the tax roll shall not be paid to the municipal treasurer with the other taxes, it shall be returned to the county treasurer as delinquent in trust for collection.
66.54(10)(e)
(e) If the tax certificate resulting from the delinquent special assessment is redeemed by any person, firm or corporation other than the county, the county treasurer shall pay to the municipality, the full amount received therefor, including interest, and the municipal treasurer shall thereupon pay the amount of such remittance into a special debt service fund created for the payment of such special assessment B bonds.
66.54(11)
(11) Area grouping of special assessments. 66.54(11)(a)(a) Whenever the governing body determines to issue bonds pursuant to
subs. (9) and
(10), it may group the special assessments levied against benefited lands and issue such bonds against such special assessments so grouped as a whole. All such bonds shall be equally secured by such assessments without priority one over the other.
66.54(11)(b)
(b) The following provisions shall be applicable to area-grouped special assessment B bonds issued under this section:
66.54(11)(b)1.
1. For the purpose of anticipating the collection of special assessments payable in instalments under this section and after said instalments have been determined, the governing body may issue area-grouped special assessment B bonds payable out of the proceeds of such special assessments as provided herein. Such bonds shall in no event be a general municipal liability.
66.54(11)(b)2.
2. The issue of such bonds shall be in an amount not to exceed the aggregate unpaid special assessments levied for the public improvement or projects which such issue is to finance. Such bonds shall mature over substantially the same period of time in which the special assessment instalments are to be paid. Such 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) for the collection and payment of such special assessment and such other provisions as the governing body deems proper to insert.
66.54(11)(b)4.
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 in a special debt service fund created, designated and identified for the issue of such bonds and used only for payment of said bonds and interest thereon 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 are fully paid, shall be paid into the general fund.
66.54(11)(b)5.
5. If the tax certificate is redeemed by any person other than the county, the county treasurer shall pay to the municipality the full amount received therefor, including interest, and the municipal treasurer shall thereupon pay the amount of such remittance into the special debt service fund created for the payment of such bonds.
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 except that, with regard to counties, "public facilities" does not include highways, as defined in
s. 340.01 (22), other transportation facilities or traffic control devices. "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) Subject to
par. (am), 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.
