Special Assessment for Water Pipe and Sewer Abutting Unplatted Land Used for Agricultural Purposes.
Milwaukee City Charter § 14-30
in effect14-30. Special Assessment for Water Pipe and Sewer Abutting Unplatted Land Used for Agricultural Purposes.
The payments of certain special assessments for water pipes, storm and sanitary sewers are deferred in circumstances set forth in s. 66.605, Wis. Stats., on the following terms and in the following manner:
1. WHEN NOT CONNECTED. Whenever an assessment has been made for water pipe, storm or sanitary sewer, the due date thereof is extended during such time that no use of the water pipe, storm or sanitary sewer is made in connection with the property abutting or fronting thereon and while the property remains unplatted and is used by the owner for farming or agricultural purposes, on the following terms and in the following manner, but in any event shall be due within 10 years of the levy.
2. FARM AREA. For purposes of this section it is deemed that property is "used by the owner for farming or agricultural purposes" only when the owner himself or a member of his family is physically using the land for farming or agricultural purposes. If the land is leased or rented out to a tenant who is farming the property, it shall not qualify for deferment.
3. FINANCING OF DEFERRED PAYMENTS. Expenditures of deferred special assessments for water pipes and sewers shall be financed by internal borrowing from the tax stabilization fund. The budget source for such expenditures shall be the improvements authorized account. The tax stabilization fund shall be reimbursed when the deferred special assessments are paid or extended on the tax roll for collection.
4. AUTHORIZATION. No water pipe, storm or sanitary sewer shall be laid in any area where the provisions of this deferred payment of an assessment shall apply unless in the first instance a special resolution is adopted by the common council authorizing such laying of water pipe, storm or sanitary sewer pursuant to this section.
5. SPECIAL ASSESSMENTS. The special assessment levy shall be indicated on each tax roll and each tax bill of the city without reference to the amount, and the amount shall be shown when due.
6. ACREAGE. Irrespective of other provisions herein the deferral of payments of assessments shall not apply to any singularly owned parcel of land unless the same is either 2-1/2 acres or larger in area or said parcel has 330 or more feet of frontage on such water pipe, storm or sanitary sewer. Whenever any parcel on which a special assessment has been deferred is divided by sale or otherwise into parcels of separate ownership, or platted, or whenever any connection is made to the water pipe, storm or sanitary sewer and such facility used in connection with the property, the assessment shall become due and be placed on the first tax roll following the division or connection.
7. DELINQUENT PAYMENTS. The commissioner of city development shall investigate and advise the commissioner of public works in the first instance and thereafter that the conditions of this section for the deferral of the payment of the assessment do in fact exist. Nothing herein shall preclude or shall prevent the payment in full of the assessment before it is due and no interest shall be added to the assessment from the levy to the date of payment if payment is duly made. Other provisions applicable to delinquent payments of assessment shall apply in like manner to delinquent payments under this section. The assessment shall be considered delinquent if not paid during the current collection period of the tax roll upon which the amount of the assessment was placed.
8. WHEN WORK COMPLETED. In the event any one of the conditions under which the deferral was granted shall cease to exist, the commissioner of city development shall forthwith notify the commissioner of public works and the commissioner of assessments. In the event there is a water connection made, such notification shall be given by the superintendent of water works. In the event connection is made with the storm or sanitary sewers, such notification shall be made by the commissioner of public works to the commissioner of assessments. Thereupon the full amount of assessment will be spread by the commissioner of assessments on the first available tax roll and the assessment will be due and payable with the general taxes during the current collection period of such tax roll.
9. PLATTING OF LAND. In the event land is platted, the plat shall be approved by the city in the manner provided by law, and the city treasurer shall not certify the plat until payment has been made of these special assessments.
(HISTORY: Section 14-30 am. Ch. Ord. 297, File #58-2028-b, June 11, 1963. 14-30-3 am. Ch. Ord. 470, File #78-1492, Dec. 21, 1978. 14-30-8 am. File #951345, Jan. 23, 1996; eff. Apr. 9, 1996.)
Source: City of Milwaukee Legislative Reference Bureau, Milwaukee City Charter and Code of Ordinances (city.milwaukee.gov master PDFs)URL: https://city.milwaukee.gov/ImageLibrary/Groups/ccClerk/Ordinances/City-Charter/CH14.pdf#page=7Fetched: 10/26/2026