Wisconsin Code § 87.10

Collection of assessments; bonds
Open in Lexace · Ask the AI about this section
(1) Upon the
making of a final order directing the work to proceed, as provided
in s. 87.07, the department shall forward a certified copy of its
findings and the order based thereon to the clerk of each town,
village and city in which any land or other property benefited by
the improvement is located; to the clerk of each public corporation owning property found to be benefited thereby, and to the
clerk of each town, village and city found to be located within the
drainage area. It shall thereupon be the duty:
(a) Of each town, village and city in which is located any benefited land owned otherwise than by a public corporation, or in
which is located any benefited property of a public service corporation, to levy as a special assessment against the land or other
property so benefited the amount which the department has
found that such property should contribute to the cost of the improvement, and to collect the same in connection with the next
ensuing collection of general taxes in said town, village or city.
The governing body of such town, village or city may, in its discretion, make such special assessment payable in annual
installments;
(b) Of each public corporation owning property found by the
department to be benefited, to raise the amount which the department shall have found that such property should contribute to the
cost of the improvement;
(c) Of each town, village or city containing lands or other
property found to be benefited by the improvement, to raise the
amount which the department shall have found such town, village
or city should contribute to the cost of the improvement;
(d) Of each town, village or city within the drainage area, to
raise the amount which the department shall have found such
town, village or city should contribute to the cost of the
improvement.
(2) The amount required to be raised by any public corporation pursuant to sub. (1) (b), (c) and (d) of this section may be
raised by the issuance of bonds or by the levy of general taxes, or
may be paid out of any funds of such public corporation legally
available for such purpose; provided, however, that no bonds
shall be issued until provision has been made to pay the liability
that will accrue thereunder. Every public corporation electing to
raise such sums wholly or in part by general taxation may lawfully do so, even though the tax rate of such public corporation
for the year of such levy may thus be increased beyond the legal
limit otherwise applicable. The moneys to be provided by any
public corporation pursuant to this section, except the deferred
installments of special assessments, shall be on hand and available by March 15 following the department’s final order, unless
the time between the certification of such order and March 15 is
insufficient for the raising of such moneys. All such moneys shall
be held by the treasurer of such public corporation in a separate
fund until paid over to the flood control board created pursuant to
s. 87.12.

‹ Prev All Wisconsin sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.