Wisconsin Code § 66.0723

Utilities, special assessments
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(1) If a city,
village or town constructs, extends or acquires by gift, purchase
or otherwise a distribution system or a production or generating
plant for the furnishing of light, heat or power to any municipality
or its inhabitants, the city, village or town may assess all or some
of the cost to the property benefited, whether abutting or not, in
the same manner as is provided for the assessment of benefits under s. 66.0703.
(2) Special assessments under this section may be made
payable and certificates or bonds issued under s. 66.0713. In a
city, village or town where no official paper is published, notice
may be given by posting the notice in 3 public places in the city,
village or town.

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