§ 11-28 — Special Assessment Accounting

11-28. Special Assessment Accounting.

In all cases mentioned in ss. 11-24-1, 11-25, 11-26 and 11-27, wherein the commissioner of public works is authorized to do any work or cause the same to be done, and to charge or assess the expense thereof upon the lots, parts of lots, or parcels of land upon or in front or rear of which such work may be done, the payment of the expense of such work shall be first made by any one of the methods or a combination thereof authorized by s. 66.54 (2), Wis. Stats. It shall be the duty of said commissioner to keep a strict account of the labor expended upon such work in front or rear of each such lot, part of lot or parcel of land, and the cost thereof and to make a report to the comptroller stating and certifying the description of the lots, parts of lots or parcels of land, in front or rear of, or upon which work chargeable thereto under any of said sections shall have been done by said commissioner, under authority thereof, the nature of the work so chargeable to each lot or parcel, and the amount actually expended therefor, and the comptroller shall, at the time of making his annual report to the common council of the lots or parcels of land subject to special tax or assessment, required by s. 3-18-3, include therein the said lots or parcels of land so reported to him by said commissioner of public works, with the aggregate amount chargeable thereto, according to such reports, for work done during the preceding year, under said ss. 11-24-1, 11-25, 11-26 and 11-27; and such amounts shall be levied on the lots or parcels of land respectively, to which they are so chargeable, in like manner as other special taxes are levied in said city. (S. 13 Ch. Ord. 326, File #62-2554-e, Nov. 29, 1966.)