§ 95.08  PUBLIC IMPROVEMENTS AND ASSESSMENTS.
   (A)   General application. The installation of any public improvement shall be an exercise of the police power of the village as may from time to time be determined by the Village Board, and the property served shall be assessed pursuant to the provisions of Wis. Stats. §§ 66.0703 and 66.0701.
      (1)   The total cost of any public improvement to be paid in whole or in part by special assessment shall include the direct and indirect costs reasonably attributable thereto including, but not limited to, materials, supplies, labor, equipment, site preparation and restoration, damages occasioned by the public improvement, interest on bonds or notes issued in anticipation of the collection of assessments, and a reasonable charge for engineering, legal, and administrative costs.
      (2)   The total assessment for any public improvement shall be based upon the total cost, as defined in division (A)(1) above, and shall be apportioned among the individual parcels benefitted. Such apportionment shall generally be computed on a lineal frontage basis unless the Village Board otherwise determines that extenuating circumstances require a different method of apportionment.
   (B)   Sewer mains.
      (1)   All sewer main extensions shall be constructed by the village in accordance with specifications established by the Village Board.
      (2)   Special assessments for all sewer main extensions shall be levied at 100% of the total cost of construction.
   (C)   Streets.
      (1)   Streets shall be constructed by the village in accordance with specifications established by the Village Board.
      (2)   Special assessments for all new streets shall be levied at 100% of the cost of construction. The cost of maintaining and reconstructing streets shall be borne by the village.
   (D)   Curb and gutter.
      (1)   Curb and gutter shall be constructed by the village in accordance with specifications established by the Village Board.
      (2)   Special assessments for all new curb and gutter shall be levied at 100% of the total cost, and replacement curb and gutter shall be assessed at 75% of the total cost and the remainder shall be borne by the village.
   (E)   Sidewalks.
      (1)   The sidewalk shall be located in such places and at such grades as designated by the Village Board and shall be constructed in accordance with standards established by the Village Board.
      (2)   Special assessments for all new sidewalks shall be 100% of the total cost and replacement sidewalks shall be levied at 75% of the total cost; if the sidewalk is damaged by the owner, the replacement sidewalk shall be assessed at 100%.
   (F)   Stormwater facilities. See §§ 153.097.
   (G)   Assessment of corner lots. Except as provided in Chapter 153, corner lots shall be assessed as follows.
      (1)   In the event a corner lot is currently served by sewer main, no assessment shall be levied for the construction of sewer main on the other side of the lot.
      (2)   The total front foot assessments of corner lots for curb and gutter and/or sidewalk shall not exceed the total footage of the longest side.
   (H)   Assessment of multi-sided lots for curb and gutter and/or sidewalk. Except as provided in Chapter 153, multi-sided lots shall be assessed as follows: the total front foot assessments for multi-sided lots (lots with more than two sides fronting on a road) for curb and gutter and/or sidewalk shall be computed based upon 50% of the total frontage per lot.
(Prior Code, § 8.08)  (Ord. 8-97, passed 6-10-1997; Ord. 3-00, passed 3-23-2000; Ord. 3-02, passed 3-28-2002; Ord. 8-04, passed 10-28-2004; Ord. 01-2009, passed 4-9-2009)