Wisconsin Code § 62.16

Street grades; service pipes
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(1) GRADE. (a) Establishment; damage. The council shall have authority to establish the grade of all streets and alleys in the city, and to change
and reestablish the same as it deems expedient. Whenever it
changes or alters the permanently established grade of any street
any person thereby sustaining damages to that person’s property
on the affected street may have such damages set off against any
special assessment levied against the person’s property for any
public improvement made in conjunction with such grade change
or may maintain an action to recover such damages.
(b) Record. The grade of all streets shall be established and
described, and the adoption of such grades and all alterations
thereof shall be recorded by the city clerk. No street shall be
worked until the grade thereof is established and recorded in the
manner herein set forth.
(2) SERVICE PIPE. (a) Expense. Whenever the council, department of transportation, or county board shall declare its intention to improve any street in which water, gas, or heat mains
and sewers, or any of them, shall have been previously laid or are
to be laid the council shall also by resolution require water, heat,
sewer and gas service pipes to be first laid in such street, at the
cost of the property fronting therein, except as herein provided,
from the sewer, water, heat and gas mains in such street to the
curb line on either or both sides thereof, at such intervals as the
council shall direct along that part of said street to be improved,
except at street and alley crossings. Such work may be done by
contract or by the city directly without the intervention of a contractor, under the supervision of the board of public works, or in
the case of service pipes of a municipal owned utility under the
supervision of the board or officers charged with the management of such utility. The board or officers under whose supervision such service pipes shall be laid shall keep an accurate account of the expenses of putting in the same in front of each lot or
parcel of land, whether the work be done by contract or otherwise, and report the same to the comptroller who shall annually
prepare a statement of the expenses so incurred in front of each
lot or parcel of land, and report the same to the city clerk, and the
amount therein charged to each lot or parcel of land shall be by
such clerk entered in the tax roll as a special tax against said lot or
parcel of land, and the same shall be collected in all respects like
other taxes upon real estate.
(b) Public service corporation. Whenever the council, department of transportation or county board shall declare its intention to improve any street in which water or gas mains of any privately owned public utility shall have been previously laid or are
about to be laid the council shall by resolution require, subject to
review as provided in s. 196.58, water and gas service pipes to be
first laid in such street, at the cost of such utility, unless the franchise of such utility otherwise provides as to the cost, from the
main to the curb line on each side thereof, at such intervals as the
council shall direct, along that part of said street so to be improved, except at street or alley crossings, and may, subject to
such review, fix a reasonable time within which such work shall
be done by the utility. Notice of such requirement shall thereupon be given to such utility by delivering a copy thereof to the
superintendent, or agent in charge thereof, requiring such utility
to do such work opposite the lots indicated according to plans and
specifications, to be theretofore prepared and filed in the office of
the city clerk, showing the location and size and the kind and
quality of material of such water and gas service pipes; and if
such utility shall refuse or neglect to do the same before the expiration of the time fixed for the improvement of said street so ordered the board of public works may procure the same to be done,
in which event said board shall keep accurate account of the expense of constructing such gas or water service pipes, as the case
may be, and report the same to the city clerk who shall annually
enter in the tax roll as special taxes against such utilities, the total
of the amounts so certified to the clerk for such charges, and the
same shall be collected in all respects like other city taxes against
said utilities, and the city shall have a legal and valid claim for the
amount of such special taxes against such utilities. No application for such review shall be effective unless the same be made
and notice thereof filed in the office of the clerk of the city making such requirement within 30 days after service of the notice of
such requirement as above provided; and on such review the public service commission shall make such order as to extension of
time for the doing of such work and as to all other conditions affecting such requirement as the commission shall deem reasonable or expedient.
(c) When laid. No street shall be improved by order of the
council, department of transportation or county board unless the
water, heat and gas mains and service pipes and necessary sewers
and their connections shall, as required under this subsection be
first laid and constructed in that portion of such street so to be
improved.
(d) Application to towns and villages. This subsection applies
to towns and villages and when applied to towns and villages:
1. “City” means town or village.
2. “Comptroller” means clerk.
3. “Council” means town board or village board.

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