2011 Wisconsin Laws 66.0715 – Deferral of special assessments; payment of special assessments in installments
66.0715(1)
(1) Definitions. In this section:
66.0715(2)
(2) Deferral.
66.0715(3)
(3) Annual installments.
66.0715(3)(fm)
(fm)
66.0715
66.0715 Deferral of special assessments; payment of special assessments in installments.
66.0715(1)(a)
(a) “Governing body” has the meaning given in § 66.0713 (1)(b).
66.0715(1)(b)
(b) “Local governmental unit” has the meaning given in § 66.0713 (1)(c).
66.0715(1)(c)
(c) “Public improvement” has the meaning given in § 66.0713 (1)(d).
66.0715(2)(a)
(a) Notwithstanding any other statute, the due date of any special assessment levied against property abutting on or benefited by a public improvement may be deferred on the terms and in the manner prescribed by the governing body while no use of the improvement is made in connection with the property. A deferred special assessment may be paid in installments within the time prescribed by the governing body. A deferred special assessment is a lien against the property from the date of the levy.
66.0715(2)(b)
(b) If a tax certificate is issued under § 74.57 for property which is subject to a special assessment that is deferred under this subsection, the governing body may provide that the amounts of any deferred special assessments are due on the date that the tax certificate is issued and are payable as are other delinquent special assessments from any moneys received under § 75.05 or 75.36.
66.0715(2)(c)
(c) The lien of any unpaid amounts of special assessments deferred under this subsection with respect to which a governing body has not taken action under para. (b) is not merged in the title to property taken by the county under ch. 75.
66.0715(3)(a)
(a) The governing body of a local governmental unit may provide that special assessments levied to defray the cost of a public improvement or a project constituting part of a general public improvement, except sprinkling or oiling streets, may be paid in annual installments.
66.0715(3)(b)
(b) The first installment shall include a proportionate part of the principal of the special assessment, determined by the number of installments, together with interest on the whole assessment from a date, not before the date of the notice under para. (e), and to that date, not later than December 31, in the year in which the installment is to be collected as determined by the governing body. Each subsequent installment shall include the same proportion of the principal and one year’s interest on the unpaid portion of the assessment.
66.0715(3)(c)
(c) The first installment shall be entered in the first tax roll prepared after the installments have been determined as a special tax on the property upon which the special assessment was levied and shall be treated as any other tax of a local governmental unit, except as otherwise provided in this section. Each subsequent installment shall be entered in each of the subsequent annual tax rolls until all installments are levied.
66.0715(3)(d)
(d) If any installment entered in the tax roll is not paid to the treasurer of the local governmental unit with the other taxes it shall be returned to the county as delinquent and accepted and collected by the county in the same manner as delinquent general taxes on real estate, except as otherwise provided in this section.
66.0715(3)(f)
(f) After the time for making an initial election to pay the special assessment in full under para. (e) expires, the assessment may be paid in full before due upon payment of that portion of the interest to become due as the governing body determines.
66.0715(3)(fm)1.
1. Between the time that a property owner elects to pay the special assessment in full under para. (e) and 30 days before the time that payment is due, the property owner may revoke his or her initial election and, subject to subds. 2. and 3., shall pay the special assessment in installments if the governing body that levied the special assessment adopts a resolution consenting to the revocation.
66.0715(3)(fm)2.
2. If the first installment has been paid by property owners under para. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall include all of the following amounts:
66.0715(3)(fm)2.a.
a. An amount equal to what the first installment would have been under para. (b) if the property owner’s initial election had been to pay the special assessment in installments.
66.0715(3)(fm)2.b.
b. Interest on that amount at the rate used by the local governmental unit for installment payments under para. (b), covering the period between the date that the initial election was made under para. (e) and the date on which the installment is paid.
66.0715(3)(fm)2.c.
c. The amount of the 2nd installment, as calculated under para. (b).
66.0715(3)(fm)3.
3. If the first installment has not been paid by property owners under para. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall be an amount calculated under para. (b) plus interest on that amount at the rate used by the local governmental unit for installment payments under para. (b), covering the period between the date that the initial election was made under para. (e) and the date on which the installment is paid.
66.0715(3)(g)
(g) A schedule of the assessments and assessment installments shall be recorded in the office of the clerk of the local governmental unit as soon as practicable.
66.0715(3)(h)
(h) All special assessments and installments of special assessments which are returned to the county as delinquent by any municipal treasurer under this section shall be accepted by the county in accordance with this section and shall be set forth in a separate column of the delinquent return.