§ 14-79. Village board may levy special assessments.

Latest version.

(a)

The village by resolution of its village board may levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement and may provide for the payment of all or any part of the cost of the work or improvement.

(b)

The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the village board.

(Code 1984, § 2-6-1)

State law reference

Authority to levy special assessments, Wis. Stats. § 66.0701.

                    
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