(A) When any expense shall have been incurred by the village upon or in respect to any single premises, which expense is chargeable against the premises and the owner thereof and is not of the class required to be pro rated among several lots and parcels of land in a special assessment district, an account of the costs or labor, material, or services for which the expenses were incurred, verified by the Village Manager, with a description of the lot and the name of the owner, if known, shall be reported to the Village Treasurer, who shall immediately charge and bill the owner if known. The bill shall be sent by first-class mail to the owner of the property to be assessed and the bill shall notify the owner of the time of the meeting of the Village Council, not more than 10 days thereafter, when the Council will meet for the purpose of adopting a resolution confirming a special assessment upon the property for the charges, unless the same are paid prior to the date of the meeting. Upon adoption of the resolution, the Village Council may establish a due date, authorize installment payments, and establish interest collection fees and penalties for late payment as provided for in §§ 157.01 et seq. Immediately upon the adoption of the resolution, the Treasurer shall give notice of the amount so determined to the persons chargeable therewith. The notice shall be sent by first-class mail to the last known addresses of the persons as shown on the assessment roll of the village, or by publication. The notice shall state the basis of the assessment and the amount thereof, and shall give a reasonable time, not less than 15 days, within which payments shall be made to the Treasurer. In all cases where payment is not made within the time set, the assessment shall become collectible as any special assessment. The resolution referred to in this section shall be treated as the confirmation of the special assessment role.
(B) This section shall take place upon publication.
(Ord. 148, passed 7-29-1986)