Chapter 18
ASSESSMENTS
[HISTORY: Adopted
by the Village Board of the Village of Holmen as indicated in article
histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 164.
ARTICLE I
Special
Assessments
[Adopted
2-13-1997]
§ 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.