Wisconsin Statutes 66.0717 – Lien of special assessment
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Terms Used In Wisconsin Statutes 66.0717
- Lien: A claim against real or personal property in satisfaction of a debt.
- Municipality: includes cities and villages; it may be construed to include towns. See Wisconsin Statutes 990.01
- Property: includes real and personal property. See Wisconsin Statutes 990.01
A special assessment levied under any authority is a lien on the property against which it is levied on behalf of the municipality levying the assessment or the owner of any certificate, bond or other document issued by the municipality, evidencing ownership of any interest in the special assessment, from the date of the levy, to the same extent as a lien for a tax levied upon real property.