§ 32.17 BASIS FOR SPECIAL ASSESSMENTS CONCERNING WATER AND SEWER MAINS, AND ASSOCIATED UTILITY IMPROVEMENTS.
   All sanitary sewer construction shall conform to Wis. Admin. Code NR 110. The following formulas shall apply to all of the aforementioned improvement projects to be assessed to property owners.
   (A)   Each of the capital improvements may be assessed separately or combined for assessment purposes.
   (B)   The overhead costs for engineering and construction staking and inspection shall be included as a part of the total improvements and assessed against the abutting property in accordance with aforementioned policies. A charge equal to 15% of the construction cost shall be made if it is not possible to determine the exact amount of the overhead costs applicable to a particular improvement involving property annexed into the village.
   (C)   The cost of improvements abutting an alley or street right-of-way shall be included in the total project cost and assessed against the assessable abutting frontage.
   (D)   The following formula shall be the basis for making assessments on all improvements, except as otherwise indicated in §§ 32.15 or 32.16 of this subchapter:
      (1)   Interior lots and parcels: assess on the basis of 100% to abutting frontage.
      (2)   Corner lots and parcels: assess on the following basis:
         (a)   One hundred percent of the short frontage;
         (b)   Twenty-five percent of the first 120 feet of the long frontage and 100% of the long frontage over 120 feet.
      (3)   Irregular lots: assess or the basis of the frontage length at the building setback line or the average abutting front of a regular interior lot.
      (4)   Remote lots: assess on the basis of the average abutting frontage of a regular interior lot.
      (5)   Open undeveloped property: assess on the following basis:
         (a)   One hundred percent of the total abutting frontage if the improvement effects only agricultural or open undeveloped property; and
         (b)   Eighty percent of abutting agricultural frontage if the improvements effect both agricultural and existing developed or subdivided property. The reduction in assessable frontage shall compensate for future alleys and intersections which would not be assessed and provide an equitable basis for assessment between developed and undeveloped property.
   (E)   The following formula shall be used as the basis for making assessments for driveway entrances. Assess on the following basis: driveway entrances; 100% of the cost including culverts, if needed.
   (F)   Property owners may petition the Village Board or the Village Board may determine to have assessments made on a unit basis. In such cases, the property owners share of the improvement costs shall be determined by using the above assessments formula and the cost distributed to each lot over the improvement area in accordance with this subchapter.
   (G)   Special assessments shall be subject to the going rate of interest which the village has borrowed at on the unpaid balance.
(1999 Code, § 33.03) (Ord. 119, passed 12-4-1978)
Cross-reference:
   Streets and sidewalks, see Ch. 94
   Water regulations, see Ch. 50