§ 18-1. Authorization.
In addition to other methods provided by law, special assessments for any public work or improvement or any current service may be levied in accordance with the provisions of this article.
§ 18-2. Public work or improvement financed by special assessments.
Whenever the governing body shall determine that any public work or improvement or any current service shall be financed in whole or in part by special assessments levied under this article, it shall adopt a resolution specifying this intention and the time, either before or after completion of the work or improvement, when the amount of the assessment will be determined and levied, the number of annual installments, if any, in which assessments may be paid, the rate of interest to be charged on the unpaid balance and the terms on which any of the assessments may be deferred while no use of the improvement is made in connection with the property.
§ 18-3. Applicability of statutes.
The provisions of s. 66.60, Wis. Stats., shall apply to special assessments levied under this article except that, when the governing body determines by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or the rendering of the service, the report required by s. 66.60(3), Wis. Stats., shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
§ 18-4. Notice of hearing and final assessment.
Notice of the time and place of the public hearing on any special assessment proposed to be levied and notice of the final assessment and terms of payment thereof shall be given in the manner prescribed by s. 66.60(7) and (8)(d), Wis. Stats.
§ 18-5. Special assessment to be a lien.
Any special assessment levied under this article shall be a lien against the property assessed from the date of the final resolution of the governing body determining the amount of the levy.
§ 18-6. Appeals. [1]
Any person against whose property a special assessment is levied under this article may appeal therefrom in the manner prescribed by s. 66.60(12), Wis. Stats., within 90 days of the date of the final determination of the governing body.
Foot Notes
[1]. Editor’s Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).