Any city may levy assessments on property benefited to finance improvements under this subchapter.
Board of assessment. 32.52(1)(1)
There is created a board, to which the mayor shall appoint 5 members with the appointments confirmed by the common council. If the common council rejects any appointment, the mayor shall submit a new appointment within 30 days.
The terms of the first 5 members of the board are staggered at 1, 2, 3, 4 and 5 years, each term commencing on January 1 of the year of the appointment. Subsequent appointments occur annually in December to succeed the member whose term expires the following January 1. The term of each subsequent appointment is 5 years, commencing on January 1 following the appointment.
Qualifications of members.
One member shall have a general understanding of real estate values in the city and shall be a real estate broker licensed under s. 452.12
with at least 5 years' experience. One member shall be a civil engineer and have a general understanding of building and construction costs. Three members shall own real property in the city. All members shall be residents and electors of the city.
The board shall elect a chairperson to preside over all meetings of the board. The common council shall determine the compensation of each board member and of permanent employees of the board and may increase the compensation provided to full-time board members. The board shall determine the compensation of temporary employees. Permanent or temporary technical advisers and experts of the board are not classified under s. 63.23
, but all other clerks and employees of the board are classified under s. 63.23
The board shall annually prepare a budget for its operation on or before September 1. The common council may levy an annual tax to support the board's operations. If the common council appropriates funds to the board, the board may draw from the funds only upon written order signed by a board member and the city comptroller.
History: 1983 a. 236
Resolution of necessity.
If the common council proposes any public improvement involving the acquisition of private property or the use of public property, it shall pass a resolution by a three-fourths vote of the entire membership of the common council declaring the need to acquire or use certain property for a specified purpose. The common council shall state in its resolution the general nature of the proposed improvement and require the board to submit a report and tentative plan of the proposed improvement to the common council for its approval. The board may require the city engineer to submit to the board a detailed map and description of the property necessary for the proposed improvement plus adjacent property and other surveys, maps, descriptions of property or estimates of cost the board needs to prepare the report and tentative plan.
History: 1983 a. 236
Report and tentative plan of improvement. 32.54(1)(1)
The board shall submit to the common council a report and tentative plan of improvement following passage of a resolution under s. 32.53
. The report and tentative plan shall include the following:
An estimate of the total cost of the improvement.
A map and description of all property to be taken or used or that may be benefited. The board shall indicate on the map the extent and boundary of the benefit district and a maximum and minimum benefit assessment rate for any representative parcel of property within the benefit district to indicate the estimated amount of the benefits that may be assessed.
The board shall include the value of any city property and the cost of any previously completed improvement it incorporates into the report and tentative plan as part of the estimate of the cost of the improvement. The cost of grading, paving or repaving or laying out or improving any curbs, gutters or sidewalks for which benefits have been legally assessed prior to the adoption of the plan of improvement may not be included in the estimate, the determination of benefits or the cost of the proposed improvement.
History: 1983 a. 236
Hearing on the report and tentative plan of improvement. 32.55(1)(1)
Upon receiving the report and tentative plan of improvement the common council shall refer the report to a council committee for a public hearing to discuss the tentative plan, the relative costs and benefits and the necessity of the proposed improvement. At least 10 days before the public hearing, the common council shall send notice of the hearing to the last-known mailing address of any owner of property that may be damaged or benefited by the proposed improvement.
Approval, revision, abandonment. 32.55(2)(a)
After the hearing the common council shall:
Approve the report and tentative plan, if it determines that taking the property mentioned in the plan is necessary, and commence implementation of the plan; or
Remand the report and tentative plan to the board for reconsideration and revision.
If the common council remands the report and tentative plan, the board shall reconsider the report and tentative plan and submit a revised report and tentative plan to the common council. The common council shall refer the revised report and tentative plan to a council committee for a public hearing as provided in sub. (1)
. After the hearing, the common council may approve the revised report and tentative plan or revise the report and tentative plan itself and commence implementation of the plan. Instead of approving the original or revised report and tentative plan, the common council may abandon the proposed improvement.
After approving the report and tentative plan the city may begin purchasing property to implement the plan.
The city attorney shall record the common council's resolution approving the original or revised report and tentative plan with a description of the property to be condemned plus a map showing the condemned property and the benefit district in the office of the register of deeds of the county in which the property is located.
History: 1983 a. 236
; 1993 a. 301
Altering the plan of improvement. 32.56(1)(1)
The city may alter the plan of improvement after its approval under s. 32.55 (2)
at any time prior to the confirmation of the assessment of benefits and damages. The board shall submit to the common council the proposed alteration of the plan plus an amended estimate of the cost and the benefits and an amended map of the proposed improvement. The common council shall approve the alteration by resolution before the alteration is effective. If the city alters the plan while benefits and damages are being assessed under s. 32.57
, the board shall reassess benefits and damages based on the altered plan.
Recording the alteration.
The city attorney shall record the common council's resolution approving the alteration under sub. (1)
plus a description of the alteration in the office of the register of deeds of the county in which the property is located.
History: 1983 a. 236
; 1993 a. 301
Determining benefits and damages. 32.57(1)(1)
After approving the plan under s. 32.55 (2)
, the common council may adopt a resolution directing the board to determine the damages to be paid for property condemned and the benefits to be assessed against property benefited within the benefit district. The board shall include the cost of all property acquired by purchase or condemnation for the improvement, as well as the cost of physical improvements that are approved under s. 32.55 (2)
, in the assessment of benefits and shall report its findings to the common council.
The board may not assess benefits against any property:
Owned exclusively by the federal government.
Owned exclusively by or held in trust exclusively for this state, if exempt from taxation. Land contracted to be sold by this state is not exempt from assessment. State land that is part of a pedestrian mall under s. 62.71
is exempt from assessment only if it is held or used exclusively for highway purposes. State payment of assessments against a pedestrian mall is governed by s. 66.0705 (2)
Owned or occupied rent free exclusively by any county, city, village, town, school district or free public library.
Used exclusively for public parks, boulevards or pleasure drives by any city or village.
Owned by a military organization as a public park or memorial ground and not used for profit.
Owned by any religious, charitable, scientific, literary, educational or benevolent association, incorporated historical society or public library association or by any fraternal society, order or association operating under the lodge system if the property is used not for profit or lease exclusively for the purposes of the association and is necessary for the location and convenience of the buildings of the association. This paragraph does not apply to any university, college or high school fraternity or sorority. Property reserved for a chartered college or university is exempt from assessment. Leasing buildings owned by associations listed in this paragraph for schools, public lectures, concerts or parsonage does not waive this exemption from assessment.
Owned by any corporation formed solely to encourage the fine arts without capital stock and paying no dividends or profits to its members.
Under any endowment or trust for the benefit of a state historical society.
Owned and used exclusively by any state or county agricultural society or by any corporation or association for the encouragement of industry by agricultural and industrial fairs and exhibitions or for exhibition and sale of agricultural and dairy stock, products and property. Real property exempt under this paragraph may not exceed 80 acres. The corporation or association may permit use of this property as places of amusement.
Owned or operated for cemetery purposes by any cemetery authority, as defined in s. 157.061 (2)
, including any building located in the cemetery and owned and occupied exclusively by the cemetery authority for cemetery purposes or any property held under s. 157.064
On which a Wisconsin national guard armory is located.
Of any public art gallery to which the public has free access not less than 3 days per week.
Of any religious organization, up to 320 acres, used as a home for the mentally ill, as defined in s. 51.01 (13)
On which is located a memorial hall to members of the armed forces, owned by the Grand Army of the Republic, the Women's Relief Corps, the Sons of Veterans, the United Spanish War Veterans, the American Legion or the Veterans of Foreign Wars.
Owned and used exclusively by any collective bargaining unit established under ch. 111
Owned and used exclusively by any farmers' organization.
Owned by the Boy Scouts and Girl Scouts of America.
Owned by an incorporated turner society and used exclusively for educational purposes.
After the city adopts a resolution under sub. (1)
, the board shall publish a class 3 notice under ch. 985
that at a specified time and place the board shall meet to hear the testimony of any interested party regarding the benefits or damages resulting from the proposed improvement. The notice shall also briefly describe the general nature of the proposed improvement for which the assessment of benefits and damages is to be made and the general boundary line of the benefit district.
At least 12 days before the hearing the board shall commence publishing the class 3 notice and mail a copy of the notice to the last-known mailing address of any owner of property that may be damaged or benefited by the proposed improvement. The board shall also mail a copy of the notice to a mortgagee of each parcel of property affected by damages. Failure of these notices to reach an owner or mortgagee does not invalidate the assessment of benefits or damages.
The board shall hold the preliminary hearing for at least 3 successive days, Sundays and legal holidays excluded, at which it shall hear testimony and consider evidence on the damages and the benefits resulting from the proposed improvement. Following the testimony, the board shall appraise the damages to property to be condemned by the proposed improvement. The board shall add the damages, the estimated expense of the proposed improvement and the cost of the proceedings and shall apportion the total cost among the property benefited in proportion to the benefits resulting from the proposed improvement. The board shall reduce its assessment of benefits to real property remaining of a larger parcel from which a portion has been given or dedicated for use as part of the proposed improvement by the reasonable value of the real property given or dedicated.
Tentative assessment of benefits and damages.
The damages appraised under sub. (3) (c)
are the compensation to all owners of the property. The board shall state separately the assessment of benefits to each piece of property. The board shall balance the appraisal of damages against any assessment of benefits to remaining property and record the difference.
After tentatively assessing benefits and damages under sub. (4)
, the board shall commence publishing a class 3 notice under ch. 985
stating that the tentative assessment is complete and will be open for review at a certain time and place. The notice shall also include the information required under sub. (3) (a)
At least 18 days before the review hearing the board shall publish the notice and shall mail a copy of the notice as specified in sub. (3) (b)
. Failure of these notices to reach an owner or mortgagee does not invalidate the assessment of benefits and damages.
The board shall hold the review hearing for at least 2 days, at which it shall hear testimony and consider evidence on the amount of benefits and damages assessed.
Following the review hearing the board shall review the testimony and evidence received and determine its final assessment of benefits and damages. The board shall list its final assessment of benefits and damages separately and shall also list the difference between the benefits and damages to each parcel of property, so that the owner pays or receives only the difference. The board shall report its final assessment in writing to the common council.
The common council shall record the date the final assessment report is submitted under sub. (5) (d)
in its journal with a brief statement describing for what purpose and in what general locality the assessment has been made. The common council may not act upon the report until the day after the report's submission.
The common council may confirm the assessment or remand the assessment to the board for revision and correction. If the common council remands the assessment to the board, the board shall review, correct and revise the assessment by holding a public hearing and providing notice of the hearing under sub. (3)
, reappraising damages and benefits under sub. (4)
and allowing review of the revised assessment under sub. (5)
. The common council shall hear the revised assessment under this subsection. If the common council fails to confirm the assessment or remand the assessment to the board for revision and correction, it shall adopt a resolution terminating the project. Termination does not prevent the city from including the same property in a subsequent public improvement that involves the same or another municipal purpose.
After confirming the assessment under sub. (6) (b)
the common council shall deliver a certified copy of the assessment to both the city treasurer and the city comptroller.
The city attorney shall record with the register of deeds the resolution confirming the assessment of benefits and damages together with a description of the property to be condemned and the map showing the location of the condemned property. The assessment of benefits and damages need not be recorded with the register of deeds.
Benefit assessment payments. 32.58(1)(1)
Mailing bills to owners.
After the common council confirms the final assessment of benefits and damages the city treasurer shall mail a bill for the full amount of the benefit assessment to the last-known mailing address of any owner of each parcel of property within the benefit district, as listed on the tax roll. The bill may be paid without interest if payment is remitted to the city treasurer within 45 days of the date of billing. Failure of this mailing to reach an owner does not affect the assessment or create any liability.
If any property owner fails to pay the benefit assessment in full within 45 days of the date of billing, the city treasurer shall place the assessment plus any interest accruing on the tax roll, subject to the following conditions:
If the unpaid principal equals or exceeds $125, the bill shall be spread equally over the first available tax roll and the next 5 tax rolls. The common council may direct that unpaid assessments to finance a municipal parking system under s. 66.0829
, plus interest accruing, be spread over the first available tax roll and up to the next 19 tax rolls.
If the unpaid principal is less than $125, the bill shall be added to the first available tax roll.
The common council shall establish the interest rate on unpaid principal.
Any property owner may pay the outstanding principal and interest on a benefit assessment in full at any time. Unless the city issues or will issue bonds under s. 32.67
or 32.69 (2)
, interest on the benefit assessment is computed to the date of payment. If the city issues or will issue bonds, interest is computed to a date 6 months following the date of payment and interest on an installment of the assessment that falls due within this 6-month period is computed to the date the installment falls due.
After payment in full the city comptroller may purchase any bond issued against the assessment, without action of the common council, to prevent further payment of interest on the bond. The city may cancel the bond after purchase. The city comptroller shall report to the common council each July concerning all bonds purchased and canceled.
Failure to pay.
If any property owner is delinquent in paying a benefit assessment:
The county treasurer, under s. 74.57
or the city treasurer, if authorized to act under s. 74.87
, may include the owner's property in a tax certificate to collect the delinquent assessment, unless a special improvement bond under s. 32.67
is issued against the property. If the city has issued a special improvement bond against the owner's property, it may foreclose the property to collect the delinquent assessment. Even if only part of the property is within the benefit district and assessed benefits, the entire property may be sold or foreclosed to collect the delinquent assessment.
The city may attach a lien on the owner's property as of the date the assessment is placed on the tax roll under sub. (2) (a)
. The lien has the same priority as liens under s. 70.01
The city treasurer shall keep a separate account for the collection of benefit assessments that finance special improvement bonds issued under s. 32.67
. The amounts collected shall be used to pay the principal and interest on the bonds.
Appeal to circuit court.