reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0511 - Law enforcement agency policies on use of force and citizen complaint procedures.

66.0511
Law enforcement agency policies on use of force and citizen complaint procedures.
(1)
Definitions. In this section:
(a)
“Choke hold” means the intentional and prolonged application of force to the throat, windpipe, or carotid arteries that prevents or hinders breathing or blood flow, reduces the intake of air, or reduces blood flow to the head.
(b)
“Law enforcement agency" has the meaning given under s. 165.83 (1) (b).
(2)
Use of force policy. Each person in charge of a law enforcement agency shall prepare in writing a policy or standard regulating the use of force by law enforcement officers in the performance of their duties. The law enforcement agency shall make the policy or standard publicly available on a website maintained by the law enforcement agency or, if the agency does not maintain its own site, on a website maintained by the municipality over which the law enforcement agency has jurisdiction. If the policy or standard is changed, the law enforcement agency shall ensure the website displays the updated policy or standard as soon as practically possible but no later than one year after the change is made. The law enforcement agency shall also prominently display a means of requesting a copy of the policy or standard. If a person requests a copy of the policy or standard, the law enforcement agency shall provide a copy of the current policy or standard free of charge as soon as practically possible but no later than 3 business days after the request is made. A law enforcement agency may not authorize the use of choke holds by law enforcement officers in a policy or standard under this subsection, except in life-threatening situations or in self-defense.
(3)
Citizen complaint procedure. Each person in charge of a law enforcement agency shall prepare in writing and make available for public scrutiny a specific procedure for processing and resolving a complaint by any person regarding the conduct of a law enforcement officer employed by the agency. The writing prepared under this subsection shall include a conspicuous notification of the prohibition and penalty under s. 946.66.
History:  1987 a. 131; 1997 a. 176; 1999 a. 150 s. 366; Stats. 1999 s. 66.0511; 2021 a. 48, 49, 240.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0513 - Police, pay when acting outside county or municipality.

66.0513
Police, pay when acting outside county or municipality.
(1)
Any chief of police, sheriff, deputy sheriff, county traffic officer or other peace officer of any city, county, village or town, who is required by command of the governor, sheriff or other superior authority to maintain the peace, or who responds to the request of the authorities of another municipality, to perform police or peace duties outside territorial limits of the city, county, village or town where the officer is employed, is entitled to the same wage, salary, pension, worker's compensation, and all other service rights for this service as for service rendered within the limits of the city, county, village or town where regularly employed.
(2)
All wage and disability payments, pension and worker's compensation claims, damage to equipment and clothing, and medical expense arising under sub. (1), shall be paid by the city, county, village or town regularly employing the officer. Upon making the payment the city, county, village or town shall be reimbursed by the state, county or other political subdivision whose officer or agent commanded the services out of which the payments arose.
History:  1975 c. 147 s. 54; 1999 a. 150 s. 367; Stats. 1999 s. 66.0513.
The use of the phrase “required by command" in sub. (1) plainly does not mean that officers who volunteer to go to another city, county, village, or town are excluded from worker's compensation and other benefits. A governmental body obligated to reimburse another for worker's compensation payments under this section is obligated under worker's compensation law for purposes of worker's compensation insurance coverage. Milwaukee County v. Juneau County, 2004 WI App 23, 269 Wis. 2d 730, 676 N.W.2d 513, 02-2880.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0515 - Receipts for fees.

66.0515
Receipts for fees.
Every officer or employee upon receiving fees shall, if requested to do so by the person paying the fees, deliver to that person a receipt for the fees, specifying for which account each portion of the fees respectively accrued.
History:  1991 a. 316; 1999 a. 150 s. 270; Stats. 1999 s. 66.0515.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0518 - Defined benefit pension plans.

66.0518
Defined benefit pension plans.
A local governmental unit, as defined in s. 66.0131 (1) (a), may not establish a defined benefit pension plan for its employees unless the plan requires the employees to pay half of all actuarially required contributions for funding benefits under the plan and prohibits the local governmental unit from paying on behalf of an employee any of the employee's share of the actuarially required contributions.
History:  2011 a. 10.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0601 - Appropriations.

66.0601
Appropriations.
(1)
Prohibited appropriations.
(a)
Bonus to state institution. No appropriation or bonus, except a donation, may be made by a town, village, or city, nor municipal liability created nor tax levied, as a consideration or inducement to the state to locate any public educational, charitable, reformatory, or penal institution.
(b)
Payments for abortions restricted. No city, village, town, long-term care district under s. 46.2895 or agency or subdivision of a city, village or town may authorize funds for or pay to a physician or surgeon or a hospital, clinic or other medical facility for the performance of an abortion except those permitted under and which are performed in accordance with s. 20.927.
(c)
Payments for abortion-related activity restricted. No city, village, town, long-term care district under s. 46.2895 or agency or subdivision of a city, village or town may authorize payment of funds for a grant, subsidy or other funding involving a pregnancy program, project or service if s. 20.9275 (2) applies to the pregnancy program, project or service.
(2)
Celebration of holidays. A town, county, school board, or school district may appropriate money for the purpose of initiating or participating in appropriate celebrations of any legal holiday listed in s. 995.20.
History:  1999 a. 65 s. 14; 1999 a. 150 ss. 89, 90, 92, 94, 165 to 167; 2001 a. 30; 2005 a. 155; 2007 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0605 - Local government audits and reports.

66.0605
Local government audits and reports.
Notwithstanding any other statute, the governing body of a county, city, village or town may require or authorize a financial audit of a municipal or county officer, department, board, commission, function or activity financed in whole or part from municipal or county funds, or if any portion of the funds are the funds of the county, city, village or town. The governing body may require submission of periodic financial reports by the officer, department, board, commission, function or activity.
History:  1977 c. 29; 1999 a. 150 s. 97; Stats. 1999 s. 66.0605.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0609 - Financial procedure; alternative system of approving claims.

66.0609
Financial procedure; alternative system of approving claims.
(1)
The governing body of a village or of a city of the 2nd, 3rd or 4th class may by ordinance enact an alternative system of approving financial claims against the municipal treasury other than claims subject to s. 893.80. The ordinance shall provide that payments may be made from the city or village treasury after the comptroller or clerk of the city or village audits and approves each claim as a proper charge against the treasury, and endorses his or her approval on the claim after having determined that all of the following conditions have been complied with:
(a)
That funds are available for the claim pursuant to the budget approved by the governing body.
(b)
That the item or service covered by the claim has been duly authorized by the proper official, department head or board or commission.
(c)
That the item or service has been actually supplied or rendered in conformity with the authorization described in par. (b).
(d)
That the claim is just and valid pursuant to law. The comptroller or clerk may require the submission of proof to support the claim as the officer considers necessary.
(2)
The ordinance under sub. (1) shall require that the clerk or comptroller file with the governing body not less than monthly a list of the claims approved, showing the date paid, name of claimant, purpose and amount.
(3)
The ordinance under sub. (1) shall require that the governing body of the city or village obtain an annual detailed audit of its financial transactions and accounts by a certified public accountant licensed or certified under ch. 442 and designated by the governing body.
(4)
The system under sub. (1) is operative only if the comptroller or clerk is covered by a fidelity bond or insurance policy of not less than $5,000 in villages and 4th class cities, of not less than $10,000 in 3rd class cities, and of not less than $20,000 in 2nd class cities, as described in s. 61.25 (intro.) or 62.09 (4) (b).
(5)
If an alternative procedure is adopted by ordinance in conformity with this section, the claim procedure required by ss. 61.25 (6), 61.51, 62.09 (10), 62.11 and 62.12 and other relevant provisions, except s. 893.80, is not applicable in the city or village.
History:  1971 c. 108 ss. 5, 6; 1971 c. 125 s. 523; 1977 c. 285 s. 12; 1979 c. 323; 1985 a. 29; 1991 a. 316; 1999 a. 150 s. 113; Stats. 1999 s. 66.0609; 2001 a. 16; 2017 a. 51.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0611 - Political subdivisions prohibited from levying tax on incomes.

66.0611
Political subdivisions prohibited from levying tax on incomes.
No county, city, village, town, or other unit of government authorized to levy taxes may assess, levy or collect any tax on income, or measured by income, and any tax so assessed or levied is void.
History:  1999 a. 150 s. 562; Stats. 1999 s. 66.0611.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0613 - Assessment on racing prohibited.

66.0613
Assessment on racing prohibited.
Notwithstanding subch. V of ch. 77, no county, town, city or village may levy or collect from any licensee, as defined in s. 562.01 (7), any fee, tax or assessment on any wager in any race, as defined in s. 562.01 (10), or on any admission to any racetrack, as defined in s. 562.01 (12), except as provided in s. 562.08.
History:  1987 a. 354; 1991 a. 39; 1999 a. 150 s. 564; Stats. 1999 s. 66.0613.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0623 - Refunding village, town, sanitary, and inland lake district bonds.

66.0623
Refunding village, town, sanitary, and inland lake district bonds.
A village, town, town sanitary district established under s. 60.71 (1), or public inland lake protection and rehabilitation district established under ch. 33 that has undertaken to construct a combined sewer and water system and issued revenue bonds payable from the combined revenues of the system and that is unable to provide sufficient funds to complete the construction of the system and to meet maturing principal of the revenue bonds, may, with the consent of all of the holders of noncallable bonds, refund all or any part of its outstanding indebtedness, including revenue bonds, by issuing term bonds maturing in not more than 20 years, payable solely from the revenues of the combined sewer and water system and redeemable at par on any interest payment date. The bonds may be issued as provided in s. 66.0621 (4) and shall pledge income from hydrant rentals and all sewer and water charges and may contain any covenants authorized by law, except if bonds are issued under this section to refund floating indebtedness, the bonds are subject to the prior lien and claim of all bonds issued to refund revenue bonds issued prior to the refunding.
History:  1999 a. 150 s. 231; Stats. 1999 s. 66.0623; 2001 a. 30.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0625 - Joint issuance of mass transit bonding.

66.0625
Joint issuance of mass transit bonding.
(1)
In this section:
(a)
“Political subdivision" means a county, city, village or town.
(b)
“Public transit body" means any transit or transportation commission or authority and public corporation established by law or by interstate compact to provide mass transportation services and facilities.
(2)
In addition to the provisions of any other statutes specifically authorizing cooperation between political subdivisions or public transit bodies, unless those statutes specifically exclude action under this section, any political subdivision or public transit body may, for mass transit purposes, issue bonds or, with any other political subdivision or public transit body, jointly issue bonds.
History:  1991 a. 282; 1999 a. 150 s. 604; Stats. 1999 s. 66.0625.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0626 - Special assessments or charges for contaminated well or wastewater system loans.

66.0626
Special assessments or charges for contaminated well or wastewater system loans.
(1)
In this section:
(a)
“Contaminated private water supply” has the meaning provided in s. 281.75 (1) (b).
(b)
“Failing private on-site wastewater treatment system" has the meaning provided in s. 145.01 (4m).
(c)
“Political subdivision" means a city, village, town, or county.
(d)
“Private on-site wastewater treatment system" has the meaning provided in s. 145.01 (12).
(e)
“Private water supply” has the meaning provided in s. 281.75 (1) (f).
(f)
“Well subject to abandonment” has the meaning provided in s. 281.75 (1) (i).
(2)
A political subdivision or its designee may, with the agreement of the owner of the private water supply, well, or wastewater treatment system, remediate a contaminated private water supply, fill and seal a well subject to abandonment, or rehabilitate, replace, or abandon a failing private on-site wastewater treatment system, that is located in the political subdivision, or may make a loan at or below the market interest rate, as defined in s. 281.59 (1) (b), including an interest-free loan, to the owner of a contaminated private water supply, a well subject to abandonment, or a failing private on-site wastewater treatment system, that is located in the political subdivision, for those purposes. If a political subdivision takes any of the actions under this subsection, the political subdivision may, as a special charge under s. 66.0627 or special assessment under s. 66.0703, recover the costs of the remediation, the filling and sealing, or the rehabilitation, replacement, or abandonment, or collect the loan repayment. Notwithstanding s. 66.0627 (4), a special charge imposed under this subsection may be collected in installments and may be included in the current or next tax roll for collection and settlement under ch. 74 even if the special charge is not delinquent.
History:  2017 a. 69; 2021 a. 238.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0628 - Fees imposed by a political subdivision.

66.0628
Fees imposed by a political subdivision.
(1)
In this section:
(a)
“Political subdivision" means a city, village, town, or county.
(b)
“Reasonable relationship" means that the cost charged by a political subdivision for a service provided to a person may not exceed the political subdivision's reasonable direct costs that are associated with any activity undertaken by the political subdivision that is related to the fee.
(2)
Any fee that is imposed by a political subdivision shall bear a reasonable relationship to the service for which the fee is imposed.
(2m)
A political subdivision may not impose a fee or charge related to the political subdivision enforcing an ordinance related to noxious weeds, electronic waste, or other building or property maintenance standards unless the political subdivision first notifies the person against whom the fee or charge is to be imposed that the fee or charge may be imposed. If the notice relates to a building that is not owner-occupied, the notice shall be provided to the owner by 1st class mail or electronic mail. If the owner of a property provides an electronic mail address to a political subdivision, the political subdivision may not impose a fee or charge related to the political subdivision enforcing an ordinance related to noxious weeds, electronic waste, or other building or property maintenance standards at that property unless the political subdivision first notifies the owner of the property using the electronic mail address provided. This subsection does not apply to a fee or charge related to the clearing of snow or ice from a sidewalk or to an ordinance violation that creates an immediate danger to public health, safety, or welfare.
(3)
If a political subdivision enters into a contract to purchase engineering, legal, or other professional services from another person and the political subdivision passes along the cost for such professional services to another person under a separate contract between the political subdivision and that person, the rate charged that other person for the professional services may not exceed the rate customarily paid for similar services by the political subdivision.
(4)
(a)
Any person aggrieved by a fee imposed by a political subdivision because the person does not believe that the fee bears a reasonable relationship to the service for which the fee is imposed may appeal the reasonableness of the fee to the tax appeals commission by filing a petition with the commission within 90 days after the fee is due and payable. The commission's decision may be reviewed under s. 73.015. For appeals brought under this subsection, the filing fee required under s. 73.01 (5) (a) does not apply.
(b)
With regard to an appeal filed with the tax appeals commission under par. (a), the political subdivision shall bear the burden of proof to establish that a reasonable relationship exists between the fee imposed and the services for which the fee is imposed.
History:  2003 a. 134; 2007 a. 44; 2013 a. 20; 2013 a. 173 s. 33; 2017 a. 243, 317.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0701 - Special assessments by local ordinance.

66.0701
Special assessments by local ordinance.
(1)
Except as provided in s. 66.0721, in addition to other methods provided by law, the governing body of a town, village or 2nd, 3rd or 4th class city may, by ordinance, provide that the cost of installing or constructing any public work or improvement shall be charged in whole or in part to the property benefited, and make an assessment against the property benefited in the manner that the governing body determines. The special assessment is a lien against the property from the date of the levy.
(2)
Every ordinance under this section shall contain provisions for reasonable notice and hearing. Any person against whose land a special assessment is levied under the ordinance may appeal in the manner prescribed in s. 66.0703 (12) within 40 days of the date of the final determination of the governing body.
History:  1983 a. 532; 1989 a. 322; 1999 a. 150 s. 544; Stats. 1999 s. 66.0701.
An ordinance under this section may use police power as the basis for a special assessment. Mowers v. City of St. Francis, 108 Wis. 2d 630, 323 N.W.2d 157 (Ct. App. 1982).
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0705 - Property of public and private entities subject to special assessments.

66.0705
Property of public and private entities subject to special assessments.
(1)
(a)
The property of this state, except that held for highway right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09, and the property of every county, city, village, town, school district, sewerage district or commission, sanitary or water district or commission, or any public board or commission within this state, and of every corporation, company, or individual operating any railroad, telegraph, telecommunications, electric light, or power system, or doing any of the business mentioned in ch. 76, and of every other corporation or company is in all respects subject to all special assessments for local improvements.
(b)
Certificates and improvement bonds for special assessments may be issued and the lien of the special assessments enforced against property described in par. (a), except property of the state, in the same manner and to the same extent as the property of individuals. Special assessments on property described in par. (a) may not extend to the right, easement or franchise to operate or maintain railroads, telegraph, telecommunications or electric light or power systems in streets, alleys, parks or highways. The amount represented by any certificate or improvement bond issued under this paragraph is a debt due personally from the corporation, company or individual, payable in the case of a certificate when the taxes for the year of its issue are payable, and in the case of a bond according to the terms of the bond.
(2)
In this subsection, “assessment" means a special assessment on property of this state and “project" means any continuous improvement within overall project limits regardless of whether small exterior segments are left unimproved. If the assessment of a project is less than $50,000, or if the assessment of a project is $50,000 or more and the building commission approves the assessment under s. 66.0703 (6), the state agency which manages the property shall pay the assessment from the revenue source which supports the general operating costs of the agency or program against which the assessment is made.
History:  1977 c. 29; 1977 c. 418 ss. 431, 924 (48); 1983 a. 27; 1985 a. 187; 1985 a. 297 s. 76; 1987 a. 27; 1999 a. 150 s. 548; Stats. 1999 s. 66.0705; 2015 a. 55.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0707 - Assessment or special charge against property in adjacent city, village or town.

66.0707
Assessment or special charge against property in adjacent city, village or town.
(1)
A city, village or town may levy special assessments for municipal work or improvement under s. 66.0703 on property in an adjacent city, village or town, if the property abuts and benefits from the work or improvement and if the governing body of the municipality where the property is located by resolution approves the levy by resolution. The owner of the property is entitled to the use of the work or improvement on which the assessment is based on the same conditions as the owner of property within the city, village or town.
(2)
A city, village or town may impose a special charge under s. 66.0627 against real property in an adjacent city, village or town that is served by current services rendered by the municipality imposing the special charge if the municipality in which the property is located approves the imposition by resolution. The owner of the property is entitled to the use and enjoyment of the service for which the special charge is imposed on the same conditions as the owner of property within the city, village or town.
(3)
A special assessment or special charge under this section is a lien against the benefited property and shall be collected by the treasurer in the same manner as the taxes of the municipality and paid over by the treasurer to the treasurer of the municipality levying the assessment.
History:  1991 a. 316; 1999 a. 150 ss. 192, 550, 551; Stats. 1999 s. 66.0707.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0709 - Preliminary payment of improvements funded by special assessments.

66.0709
Preliminary payment of improvements funded by special assessments.
(1)
In this section:
(a)
“Local governmental unit" has the meaning given in s. 66.0713 (1) (c).
(b)
“Public improvement" has the meaning given in s. 66.0713 (1) (d).
(2)
If it is determined that the cost of a public improvement is to be paid, in whole or in part, by special assessments against the property to be benefited by the improvement, the resolution authorizing the public improvement shall provide that the whole, or any stated proportion, or no part of the estimated aggregate cost of the public improvement, which is to be levied as special assessments, shall be paid into the treasury of the local governmental unit in cash. The public improvement may not be commenced nor any contract for the improvement let until the payment required by the resolution is paid into the treasury of the local governmental unit by the owner or persons having an interest in the property to be benefited. The payment shall be credited against the amount of the special assessments levied or to be levied against benefited property designated by the payer. If a preliminary payment is required by the resolution, the refusal of one or more owners or persons having an interest in the property to be benefited to pay any preliminary payments does not prevent the making of the improvement if the entire specified sum is obtained from the remaining owners or interested parties.
History:  1999 a. 150 ss. 193, 194, 506.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0711 - Discount on cash payments for public improvements.

66.0711
Discount on cash payments for public improvements.
(1)
In this section:
(a)
“Local governmental unit" has the meaning given in s. 66.0713 (1) (c).
(b)
“Public improvement" has the meaning given in s. 66.0713 (1) (d).
(2)
Every bid received for any public improvement which is not to be paid wholly in cash shall contain a provision that all payments made in cash by the local governmental unit as provided by contract or made on special assessments are subject to a specified rate of discount. The treasurer of the local governmental unit shall issue a receipt for every payment made on any special assessment, stating the date and amount of the cash payment, the discount and the total credit including the discount on a specified special assessment. The treasurer shall on the same day deliver a duplicate of the receipt to the clerk, who shall credit the specified assessments accordingly. All moneys so received shall be paid to the contractor as provided by the contract.
History:  1999 a. 150 ss. 202, 507, 508.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0717 - Lien of special assessment.

66.0717
Lien of special assessment.
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.
History:  1987 a. 378; 1999 a. 150 s. 536; Stats. 1999 s. 66.0717.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0719 - Disposition of special assessment proceeds where improvement paid for out of general fund or municipal obligations.

66.0719
Disposition of special assessment proceeds where improvement paid for out of general fund or municipal obligations.
(1)
In this section:
(a)
“Local governmental unit" has the meaning given in s. 66.0713 (1) (c).
(b)
“Public improvement" has the meaning given in s. 66.0713 (1) (d).
(2)
If a special assessment is levied for any public improvement, any amount collected on that special assessment or received from the county shall be deposited in the general fund of the local governmental unit if the payment for the improvement was made out of its general fund, deposited in the funds and accounts of a public utility established under s. 66.0621 (4) (c) if the improvement was paid out of the proceeds of revenue obligations of the local governmental unit, or deposited in the debt service fund required for the payment of bonds or notes issued under ch. 67 if the improvement was paid out of the proceeds of the bonds or notes. That special assessment, when delinquent, shall be returned in trust for collection and the local governmental unit has the same rights as provided in s. 67.16 (2) (c).
History:  1999 a. 150 ss. 206, 520, 521; 2003 a. 321.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0723 - Utilities, special assessments.

66.0723
Utilities, special assessments.
(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.
History:  1993 a. 246; 1999 a. 150 s. 233; Stats. 1999 s. 66.0723.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0725 - Assessment of condemnation benefits.

66.0725
Assessment of condemnation benefits.
(1)
As a complete alternative to any other method provided by law, for the purpose of payment of the expenses, including the excess of damages and all other expenses and costs, incurred for the taking of private property for the purpose set forth in ss. 32.02 (1), 61.34 (3) and 62.22, the governing body of a town, city or village may, by resolution, levy and assess the whole or any part of the expenses, as a special assessment upon the property that the governing body determines is specially benefited by the taking. The governing body shall include in the levy the whole or any part of the excess of benefits over total damages, if any, and make a list of every lot or parcel of land assessed, the name of the owner, if known, and the amount levied on the property.
(2)
The resolution under sub. (1) shall be published as a class 2 notice, under ch. 985, with a notice that at the time and place stated the governing body will meet and hear objections to the assessment. If the resolution levies an assessment against property outside the corporate limits, notice shall be given by mailing a copy of the resolution and the notice by registered mail to the last-known address of the owner of the property. A copy of the resolution shall be filed with the clerk of the town in which the property is located.
(3)
At the time fixed the governing body shall meet and hear objections, and for that purpose may adjourn to a date set by the governing body, until the hearing is completed, and shall by resolution confirm or modify the assessment in whole or in part. At any time before the first day of the next November any party liable may pay the assessment to the town, city or village treasurer. On November 1, if the assessment remains unpaid, the treasurer shall make a certified statement showing what assessments under this section remain unpaid, and file the statement with the clerk, who shall place the unpaid assessments on the tax roll for collection.
(4)
The town clerk shall enter on the tax roll the benefits not offset by damages or an excess of benefits over damages which are levied as a special assessment under this section by a city or village on land in the town and shall collect the assessment in the same manner as other taxes. The assessments collected shall be paid over to the city or village treasurer to be applied in payment of any damages or excess of damages over benefits awarded by the assessment. If the amount of special assessments is insufficient to pay all damages or excess of damages over benefits awarded, the difference shall be paid by the city or village. Damages or excess of damages over benefits may be paid out of the fund before the collection of the special assessments and reimbursed when collected.
(5)
Any person against whose land an assessment of benefits is made under this section may appeal as prescribed in s. 32.06 (10) within 30 days of the adoption of the resolution required under sub. (3).
History:  1999 a. 150 s. 546; Stats. 1999 s. 66.0725.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0727 - Special assessments against railroad for street improvement.

66.0727
Special assessments against railroad for street improvement.
(1)
(a)
If a city, village or town improves a street, alley or public highway within its corporate limits, including by grading, curbing or paving, if the entire or partial cost of the improvement is assessed against abutting property, and if the street, alley or public highway is crossed by the track of a railroad engaged as a common carrier, the common council or board of public works of the city, or the village or town board, shall, at any time after the completion and acceptance of the improvement by the municipality, file with the local agent of the railroad corporation operating the railroad a statement showing the amount chargeable to the railroad corporation for the improvement.
(b)
The amount chargeable to the railroad corporation is the amount equal to the cost of constructing the improvement along the street, alley or public highway immediately in front of and abutting its right-of-way on each side of the street, alley or public highway at the point where the track crosses the street, alley or public highway, based upon the price per square yard, lineal foot or other unit of value used in determining the total cost of the improvement.
(2)
The amount charged against a railroad corporation for improving the street, alley or public highway, fronting or abutting its right-of-way, may not exceed the average amount per front foot assessed against the remainder of the property fronting or abutting on the improved street, alley or public highway. The amount calculated under sub. (1) and contained in the statement is due and payable by the railroad corporation to the municipality filing the statement within 30 days of the date when the statement is presented to the local representative of the railroad corporation.
(3)
If a railroad corporation fails or refuses to pay a city, village or town the amount set forth in any statement or claim for street, alley or public highway improvements under this section within the time specified in the statement, the city, village or town has a claim for that amount against the railroad corporation and may maintain an action in any circuit court within this state to recover the amount in the statement.
(4)
This section does not preclude a city, village or town from using any other lawful method to compel a railroad corporation to pay its proportionate share of a street, alley or public highway improvement.
History:  1977 c. 72; 1993 a. 246, 490; 1995 a. 225; 1999 a. 150 ss. 209, 552, 554; Stats. 1999 s. 66.0727.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0731 - Reassessment of invalid condemnation and public improvement assessments.

66.0731
Reassessment of invalid condemnation and public improvement assessments.
(1)
If in an action, other than an action under s. 66.0703 (12), involving a special assessment, special assessment certificate, bond or note or tax certificate based on the special assessment, the court determines that the assessment is invalid for any cause, it shall stay all proceedings, frame an issue and summarily try the issue and determine the amount that the plaintiff justly ought to pay or which should be justly assessed against the property in question. That amount shall be ordered to be paid into court for the benefit of the parties entitled to the amount within a fixed time. Upon compliance with the order judgment shall be entered for the plaintiff with costs. If the plaintiff fails to comply with the order the action shall be dismissed with costs.
(2)
If the common council, village board or town board determines that any special assessment is invalid for any reason, it may reopen and reconsider the assessment as provided in s. 66.0703 (10).
History:  1983 a. 532; 1987 a. 378; 1999 a. 150 s. 547; Stats. 1999 s. 66.0731.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0733 - Repayment of assessments in certain cases.

66.0733
Repayment of assessments in certain cases.
If a contract for improvements entered into by a governmental unit authorized to levy special assessments is declared void by a court of last resort, the governing body may provide that all persons who have paid all or any part of any assessment levied against the abutting property owners because of the improvement may be reimbursed the amount of the assessment, paid from the fund, that the governing body determines. This section applies to contracts for improvements that are void for any of the following reasons:
(1)
There was insufficient authority to make the contract.
(2)
The contract was made contrary to a prohibition against contracting in other than a specified way.
(3)
The contract was prohibited by statute.
History:  1993 a. 246; 1999 a. 150 s. 501; Stats. 1999 s. 66.0733.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0801 - Definitions; effect on other authority.

66.0801
Definitions; effect on other authority.
(1)
In this subchapter:
(a)
“Municipal public utility" means a public utility owned or operated by a city, village or town.
(b)
“Public utility" has the meaning given in s. 196.01 (5).
(2)
Sections 66.0803 to 66.0825 do not deprive the office of the commissioner of railroads, department of transportation or public service commission of any power under ss. 195.05 and 197.01 to 197.10 and ch. 196.
History:  1999 a. 150.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0807 - Joint operation of public utility or public transportation system.

66.0807
Joint operation of public utility or public transportation system.
(1)
In this section, “privately owned public utility" includes a cooperative association organized under ch. 185 or 193 for the purpose of producing or furnishing utility service to its members only.
(2)
A city, village or town served by a privately owned public utility, motor bus or other systems of public transportation rendering local service may contract with the owner of the utility or system for the leasing, public operation, joint operation, extension and improvement of the utility or system by the municipality; or, with funds loaned by the municipality, may contract for the stabilization by municipal guaranty of the return upon or for the purchase by installments out of earnings or otherwise of that portion of the public utility or system which is operated within the municipality and any territory immediately adjacent and tributary to the municipality; or may contract for the accomplishment of any object agreed upon between the parties relating to the use, operation, management, value, earnings, purchase, extension, improvement, sale, lease or control of the utility or system property. The provisions of s. 66.0817 relating to preliminary agreement and approval by the department of transportation or public service commission apply to the contracts authorized by this section. The department of transportation or public service commission shall, when a contract under this section is approved by it and consummated, cooperate with the parties in respect to making valuations, appraisals, estimates and other determinations specified in the contract to be made by it.
History:  1977 c. 29 s. 1654 (9) (g); 1981 c. 347 s. 80 (2); 1985 a. 187; 1993 a. 16, 246; 1999 a. 150 ss. 171, 237; Stats. 1999 s. 66.0807; 2005 a. 441.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0811 - Municipal public utility revenues.

66.0811
Municipal public utility revenues.
(1)
A city, village or town owning a public utility is entitled to the same rate of return as permitted for privately owned utilities.
(2)
The income of a municipal public utility shall first be used to make payments to meet operation, maintenance, depreciation, interest, and debt service fund requirements, local and school tax equivalents, additions and improvements, and other necessary disbursements or indebtedness. Beginning with taxes levied in 1995, payable in 1996, payments for local and school tax equivalents shall at least be equal to the payment made on the property for taxes levied in 1994, payable in 1995, unless a lower payment is authorized by the governing body of the municipality. Income in excess of these requirements may be used to purchase and hold interest bearing bonds, issued for the acquisition of the utility; bonds issued by the United States or any municipal corporation of this state; insurance upon the life of an officer or manager of the utility; or may be paid into the general fund.
(3)
A city, town or village may use funds derived from its water plant to meet operation, maintenance, depreciation, interest and debt service funds; new construction or equipment or other indebtedness for sewerage construction work other than that which is chargeable against abutting property; or the funds may be placed into the general fund to be used for general city purposes or in a special fund to be used for special municipal purposes.
History:  1999 a. 150 ss. 187, 188, 239.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0819 - Combining water and sewer utilities.

66.0819
Combining water and sewer utilities.
(1)
A town, village, or city may construct, acquire, or lease, or extend and improve, a plant and equipment within or without its corporate limits for the furnishing of water to the municipality or to its inhabitants, and for the collection, treatment, and disposal of sewage, including the lateral, main and intercepting sewers, and all necessary equipment. The plant and equipment, whether the structures and equipment for the furnishing of water and for the disposal of sewage are combined or separate, may by ordinance be constituted a single public utility.
(2)
The provisions of this chapter and chs. 196 and 197 relating to a water system, including those provisions relating to the regulation of a water system by the public service commission, apply to a consolidated water and sewage disposal system as a single public utility. In prescribing rates, accounting and engineering practices, extension rules, service standards or other regulations for a consolidated water and sewage disposal system, the public service commission shall treat the water system and the sewage disposal system separately, unless the commission finds that the public interest requires otherwise.
(3)
A town, village or city which owns or acquires a water system and a plant or system for the treatment or disposal of sewage may by ordinance consolidate the systems into a single public utility. After the effective date of the ordinance the consolidated utility is subject to this section as though originally acquired as a single public utility.
History:  1981 c. 390; 1995 a. 378; 1999 a. 150 s. 230; Stats. 1999 s. 66.0819.
2023 Wisconsin Statutes & Annotations › Chapter 66 - General municipality law. › 66.0827 - Utility districts.

66.0827
Utility districts.
(1)
Towns, villages and 3rd and 4th class cities may establish utility districts.
(a)
In villages and 3rd and 4th class cities, the village board or common council may direct that the cost of utility district highways, sewers, sidewalks, street lighting and water for fire protection not paid for by special assessment be paid out of the district fund under sub. (2). The cost of bridges in the district may not be paid out of the district fund.
(b)
In towns, the town board may direct that the cost of any convenience or public improvement provided in the district and not paid for by special assessment be paid from the district fund under sub. (2).
(2)
The fund of each utility district shall be provided by taxation of the property in the district, upon an annual estimate by the department in charge of public works in cities and villages, and by the town chairperson in towns, filed by October 1. Separate account shall be kept of each district fund.
(3)
In towns a majority vote and in villages and cities a three-fourths vote of all the members of the governing body is required to establish, vacate, alter or consolidate a utility district.
(4)
Before the vote is effective to establish, vacate, alter or consolidate a utility district, a hearing shall be held as provided in s. 66.0703 (7) (a). In towns the notice may be given by posting in 3 public places in the town, one of which shall be in the proposed district, at least 2 weeks prior to the hearing.
(5)
(a)
If a town board establishes a utility district under this section the board may, if a town sanitary district is in existence for the town, dissolve the sanitary district. If the sanitary district is dissolved, all assets, liabilities and functions of the sanitary district shall be taken over by the utility district.
(b)
All functions performed by a sanitary district and assumed by a utility district under this subsection remain subject to regulation by the public service commission as if no transfer had occurred.
(c)
If a sanitary district is located in more than one municipality, action under this section may be taken only upon approval of a majority of the members of the governing body of each municipality in which the sanitary district is located.
(6)
If a municipality within which a utility district is located is consolidated with another municipality which provides the same or similar services for which the district was established, but on a municipality-wide basis rather than on a utility district basis as provided in this section, the fund of the utility district becomes part of the general fund of the consolidated municipality and the utility district terminates. This section applies to consolidations completed prior to, on and after June 30, 1965.
History:  1983 a. 207 s. 93 (1); 1983 a. 532; 1989 a. 56 s. 258; 1999 a. 150 s. 207; Stats. 1999 s. 66.0827.