66.60 Annotation
Under sub. (15) the assessment lien is effective from the date of determination of the assessment, not from date of publication of the resolution. Dittner v. Town of Spencer, 55 W (2d) 707, 201 NW (2d) 45.
66.60 Annotation
A presumption arises that the assessment was made on the basis of benefits actually accrued. In levying a special assessment for benefits to residential property from a public improvement, the benefit to the property as commercial property may be considered only where the assessing authority can prove there is a reasonable probability of rezoning the property in the near future. Molbreak v. Village of Shorewood Hills, 66 W (2d) 687, 225 NW (2d) 894.
66.60 Annotation
Where the original assessment by a city is held procedurally invalid, the city has the option under sub. (10) to start over using the correct procedure. Christenson v. Green Bay, 72 W (2d) 565, 241 NW (2d) 193.
66.60 Annotation
The plaintiff's failure to comply strictly with the express terms of sub. (12) (a) and (f) deprived the court of subject matter jurisdiction. Bialk v. City of Oak Creek, 98 W (2d) 469, 297 NW (2d) 43 (Ct. App. 1980).
66.60 Annotation
A special assessment against a church under sub. (16) was not barred by s. 70.11 (4). Grace Episcopal v. Madison, 129 W (2d) 331, 385 NW (2d) 200 (Ct. App. 1986).
66.60 Annotation
A city may impose special charges under sub. (16) (a) for delinquent electric bills due a municipal utility. Laskaris v. City of Wisconsin Dells, 131 W (2d) 525, 389 NW (2d) 67 (Ct. App. 1986).
66.60 Annotation
"Special benefits" under sub. (1) (a) defined. Matter of Goodger v. City of Delavan, 134 W (2d) 348, 396 NW (2d) 778 (Ct. App. 1986).
66.60 Annotation
Confirmation under sub. (10) permits interest to be collected from the date of the original assessment. Gelhaus & Brost v. City of Medford, 143 W (2d) 193, 420 NW (2d) 775 (Ct. App. 1988).
66.60 Annotation
Sub. (12) (d) does not permit a trial court to correct an assessment which was annulled due to lack of evidence; a trial court may modify an assessment only if there is an adequate record of evidence to make the determination because sub. (12) (d) evinces an intent that the municipality will reassess. Dist. 4, Bd. of Ed. v. Town of Burke, 151 W (2d) 392, 444 NW (2d) 733 (Ct. App. 1989).
66.60 Annotation
Property specially assessed under the police power must be benefitted to some extent, and the method of assessment must be reasonable; not arbitrarily or capriciously burdening any group of property owners. CTI Group v. Village of Germantown, 163 W (2d) 426, 471 W (2d) 610 (Ct. App. 1991).
66.60 Annotation
Imposition of interest on an assessment from the date of enactment of an ordinance held unreasonable. Village of Egg Harbor v. Sarkis, 166 W (2d) 5, 479 NW (2d) 536 (Ct. App. 1991).
66.60 Annotation
A police power special assessment must benefit the property and be made on a reasonable basis. The degree, effect and consequences of the benefit must be examined to measure reasonableness. Mere uniformity of treatment does not establish reasonableness, rather uniqueness of a property may be the cause for the assessment being unreasonable. Lac La Belle Golf Club v. Lac La Belle, 187 W (2d) 273, 522 NW (2d) 277 (Ct. App. 1994).
66.60 Annotation
Sub. (12) (a) when read with s. 895.346 allows a cash deposit in lieu of a bond. Aiello v. Village of Pleasant Prairie, 206 W (2d) 67, 556 NW (2d) 67 (1996).
66.60 Annotation
An assessment that cannot be legally made cannot be validated by reassessment under sub. (10). An assessment that is invalid by reason of a defect or omission, even if material, may be cured by reassessment. Reassessment is not limited to situations where construction has not yet commenced and may be made after the project is completed. Dittberner v. Windsor Sanitary District, 209 W (2d) 478, 564 NW (2d) 341 (Ct. App. 1997).
66.60 Annotation
Appeals brought under sub. (12) (a) are exempt from the notice provisions of s. 893.80 (1). Gamroth v. Village of Jackson, 215 W (2d) 250, 571 NW (2d) 917 (Ct. App. 1997).
66.60 Annotation
State property is not subject to assessment of special charges under sub. (16). 69 Atty. Gen. 269.
66.60 Annotation
Under sub. (16), municipalities owning electric companies may pass ordinances allowing unpaid charges for furnished electricity to be placed on tax bills of the receiving property. 73 Atty. Gen 128.
66.60 Annotation
Where landowners who were not treated in a discriminatory manner did not avail themselves of the statutory right to appeal the merits of an assessment against land based on a report under sub. (2), they were not deprived of due process or equal protection and could not maintain an action under the civil rights act for damages. Kasper v. Larson, 372 F Supp. 881.
66.60 Annotation
Wisconsin special assessments. Klitzke and Edgar. 62 MLR 171 (1978).
66.604
66.604
Lien of special assessment. A special assessment levied under any authority whatsoever shall be a lien on the property against which it is levied on behalf of the municipality levying the same or the owner of any certificate, bond or other document issued by the municipality, evidencing ownership of any interest in such special assessment, from the date of the levy, to the same extent as a lien for a tax levied upon real property.
66.604 History
History: 1987 a. 378.
66.605
66.605
Special assessments. 66.605(1)(1) Notwithstanding any other statute, the due date of any special assessment levied against property abutting on or benefited by a public improvement may be deferred on such terms and in such manner as prescribed by its governing body while no use of the improvement is made in connection with the property. Such special assessment may be paid in instalments within the time prescribed by the governing body. Any such special assessment shall be a lien against the property from the date of the levy.
66.605(2)
(2) If a tax certificate is issued under
s. 74.57 for property which is subject to a special assessment that is deferred under this section, the governing body may provide that the amounts of any deferred special assessments are due on the date that the tax certificate is issued and are payable as are other delinquent special assessments from any moneys received under
s. 75.05 or
75.36.
66.605(3)
(3) The lien of any unpaid amounts of special assessments deferred under this section with respect to which a governing body has not taken action under
sub. (2) is not merged in the title to property taken by the county under
ch. 75.
66.605 History
History: 1975 c. 224;
1989 a. 104.
66.606
66.606
Lien of recycling fees. 66.606(1)(a)
(a) "Recycling fee" means any of the following:
66.606(1)(a)1.
1. Any special assessment or special charge levied under any authority by a responsible unit for the purpose of complying with
s. 287.09 (2).
66.606(1)(a)2.
2. Any charge made under any authority by any person acting under a contract with a responsible unit to provide a service required under
s. 287.09 (2).
66.606(2)
(2) Any recycling fee which remains unpaid is a lien on the property against which it is levied or made on behalf of the responsible unit or person charging the recycling fee, from the date of the charge, to the same extent as a lien for a tax levied upon real property. Any unpaid recycling fee shall be certified to the taxation district in which the property is located, placed on the tax roll and collected as delinquent real property taxes are collected.
66.606(3)
(3) The treasurer of the taxation district shall disburse to the proper responsible unit or person all collections of unpaid recycling fees which were placed upon the tax roll under
sub. (2).
66.606(4)
(4) Subsections (1) to
(3) do not authorize a responsible unit to impose a restriction, tax or fee on packaging for a purpose relating to the disposal of the packaging.
66.608
66.608
Business improvement districts. 66.608(1)(a)
(a) "Board" means a business improvement district board appointed under
sub. (3) (a).
66.608(1)(b)
(b) "Business improvement district" means an area within a municipality consisting of contiguous parcels subject to general real estate taxes, other than railroad rights-of-way, and may include railroad rights-of-way, rivers or highways continuously bounded by the parcels on at least one side.
66.608(1)(c)
(c) "Chief executive officer" means a mayor, city manager, village president or town chairperson.
66.608(1)(d)
(d) "Local legislative body" means a common council, village board of trustees or town board of supervisors.
66.608(1)(e)
(e) "Municipality" means a city, village or town.
66.608(1)(f)
(f) "Operating plan" means a plan adopted or amended under this section for the development, redevelopment, maintenance, operation and promotion of a business improvement district, including all of the following:
66.608(1)(f)1.
1. The special assessment method applicable to the business improvement district.
66.608(1)(f)1m.
1m. Whether real property used exclusively for manufacturing purposes will be specially assessed.
66.608(1)(f)2.
2. The kind, number and location of all proposed expenditures within the business improvement district.
66.608(1)(f)3.
3. A description of the methods of financing all estimated expenditures and the time when related costs will be incurred.
66.608(1)(f)4.
4. A description of how the creation of the business improvement district promotes the orderly development of the municipality, including its relationship to any municipal master plan.
66.608(1)(g)
(g) "Planning commission" means a plan commission under
s. 62.23, or if none a board of public land commissioners, or if none a planning committee of the local legislative body.
66.608(2)
(2) A municipality may create a business improvement district and adopt its operating plan if all of the following are met:
66.608(2)(a)
(a) An owner of real property used for commercial purposes and located in the proposed business improvement district designated under
par. (b) has petitioned the municipality for creation of a business improvement district.
66.608(2)(b)
(b) The planning commission has designated a proposed business improvement district and adopted its proposed initial operating plan.
66.608(2)(c)
(c) At least 30 days before creation of the business improvement district and adoption of its initial operating plan by the municipality, the planning commission has held a public hearing on its proposed business improvement district and initial operating plan. Notice of the hearing shall be published as a class 2 notice under
ch. 985. Before publication, a copy of the notice together with a copy of the proposed initial operating plan and a copy of a detail map showing the boundaries of the proposed business improvement district shall be sent by certified mail to all owners of real property within the proposed business improvement district. The notice shall state the boundaries of the proposed business improvement district and shall indicate that copies of the proposed initial operating plan are available from the planning commission on request.
66.608(2)(d)
(d) Within 30 days after the hearing under
par. (c), the owners of property to be assessed under the proposed initial operating plan having a valuation equal to more than 40% of the valuation of all property to be assessed under the proposed initial operating plan, using the method of valuation specified in the proposed initial operating plan, or the owners of property to be assessed under the proposed initial operating plan having an assessed valuation equal to more than 40% of the assessed valuation of all property to be assessed under the proposed initial operating plan, have not filed a petition with the planning commission protesting the proposed business improvement district or its proposed initial operating plan.
66.608(2)(e)
(e) The local legislative body has voted to adopt the proposed initial operating plan for the municipality.
66.608(3)(a)(a) The chief executive officer shall appoint members to a business improvement district board to implement the operating plan. Board members shall be confirmed by the local legislative body and shall serve staggered terms designated by the local legislative body. The board shall have at least 5 members. A majority of board members shall own or occupy real property in the business improvement district.
66.608(3)(b)
(b) The board shall annually consider and may make changes to the operating plan, which may include termination of the plan, for its business improvement district. The board shall then submit the operating plan to the local legislative body for its approval. If the local legislative body disapproves the operating plan, the board shall consider and may make changes to the operating plan and may continue to resubmit the operating plan until local legislative body approval is obtained. Any change to the special assessment method applicable to the business improvement district shall be approved by the local legislative body.
66.608(3)(c)
(c) The board shall prepare and make available to the public annual reports describing the current status of the business improvement district, including expenditures and revenues. The report shall include an independent certified audit of the implementation of the operating plan obtained by the municipality. The municipality shall obtain an additional independent certified audit upon termination of the business improvement district.
66.608(3)(d)
(d) Either the board or the municipality, as specified in the operating plan as adopted, or amended and approved under this section, shall have all powers necessary or convenient to implement the operating plan, including the power to contract.
66.608(4)
(4) All special assessments received from a business improvement district and all other appropriations by the municipality or other moneys received for the benefit of the business improvement district shall be placed in a segregated account in the municipal treasury. No disbursements from the account may be made except to reimburse the municipality for appropriations other than special assessments, to pay the costs of audits required under
sub. (3) (c) or on order of the board for the purpose of implementing the operating plan. On termination of the business improvement district by the municipality, all moneys collected by special assessment remaining in the account shall be disbursed to the owners of specially assessed property in the business improvement district, in the same proportion as the last collected special assessment.
66.608(4m)
(4m) A municipality shall terminate a business improvement district if the owners of property assessed under the operating plan having a valuation equal to more than 50% of the valuation of all property assessed under the operating plan, using the method of valuation specified in the operating plan, or the owners of property assessed under the operating plan having an assessed valuation equal to more than 50% of the assessed valuation of all property assessed under the operating plan, file a petition with the planning commission requesting termination of the business improvement district, subject to all of the following conditions:
66.608(4m)(a)
(a) A petition may not be filed under this subsection earlier than one year after the date the municipality first adopts the operating plan for the business improvement district.
66.608(4m)(b)
(b) On and after the date a petition is filed under this subsection, neither the board nor the municipality may enter into any new obligations by contract or otherwise to implement the operating plan until the expiration of 30 days after the date of hearing under
par. (c) and unless the business improvement district is not terminated under
par. (e).
66.608(4m)(c)
(c) Within 30 days after the filing of a petition under this subsection, the planning commission shall hold a public hearing on the proposed termination. Notice of the hearing shall be published as a class 2 notice under
ch. 985. Before publication, a copy of the notice together with a copy of the operating plan and a copy of a detail map showing the boundaries of the business improvement district shall be sent by certified mail to all owners of real property within the business improvement district. The notice shall state the boundaries of the business improvement district and shall indicate that copies of the operating plan are available from the planning commission on request.
66.608(4m)(d)
(d) Within 30 days after the date of hearing under
par. (c), every owner of property assessed under the operating plan may send written notice to the planning commission indicating, if the owner signed a petition under this subsection, that the owner retracts the owner's request to terminate the business improvement district, or, if the owner did not sign the petition, that the owner requests termination of the business improvement district.
66.608(4m)(e)
(e) If after the expiration of 30 days after the date of hearing under
par. (c), by petition under this subsection or subsequent notification under
par. (d), and after subtracting any retractions under
par. (d), the owners of property assessed under the operating plan having a valuation equal to more than 50% of the valuation of all property assessed under the operating plan, using the method of valuation specified in the operating plan, or the owners of property assessed under the operating plan having an assessed valuation equal to more than 50% of the assessed valuation of all property assessed under the operating plan, have requested the termination of the business improvement district, the municipality shall terminate the business improvement district on the date that the obligation with the latest completion date entered into to implement the operating plan expires.
66.608(5)(a)(a) Real property used exclusively for residential purposes may not be specially assessed for purposes of this section.
66.608(5)(b)
(b) A municipality may terminate a business improvement district at any time.
66.608(5)(c)
(c) This section does not limit the power of a municipality under other law to regulate the use of or specially assess real property.
66.608 History
History: 1983 a. 184;
1989 a. 56 s.
258.
66.609
66.609
Architectural conservancy districts. 66.609(1)(a)
(a) "Architectural conservancy district" means an area within a municipality consisting of contiguous parcels subject to general real estate taxes, other than railroad rights-of-way.
66.609(1)(b)
(b) "Board" means an architectural conservancy district board appointed under
sub. (3) (a).
66.609(1)(c)
(c) "Chief executive officer" means a mayor, city manager, village president or town chairperson.
66.609(1)(cm)
(cm) "Historic property" means any building or structure that is any of the following:
66.609(1)(cm)1.
1. Listed on, or has been nominated by the state historical society for listing on, the national register of historic places in Wisconsin or the state register of historic places.
66.609(1)(cm)2.
2. Included in a district that is listed on, or has been nominated by the state historical society for listing on, the national register of historic places in Wisconsin or the state register of historic places, and has been determined by the state historical society to contribute to the historic significance of the district.
66.609(1)(cm)3.
3. Included on a list of properties that have been determined by the state historical society to be eligible for listing on the national register of historic places in Wisconsin or the state register of historic places.
66.609(1)(d)
(d) "Local legislative body" means a common council, village board of trustees or town board of supervisors.
66.609(1)(e)
(e) "Municipality" means a city, village or town.
66.609(1)(f)
(f) "Operating plan" means a plan that is adopted or amended under this section for the development, redevelopment, maintenance, operation and promotion of an architectural conservancy district and that includes all of the following:
66.609(1)(f)1.
1. The special assessment method applicable to the architectural conservancy district.
66.609(1)(f)2.
2. The kind, number and location of all proposed expenditures within the architectural conservancy district.
