Special Assessment Procedure.
Milwaukee Code of Ordinances § 115-42
in effect115-42. Special Assessment Procedure.
1. STATE COMPLIANCE. All special assessments levied by the city of Milwaukee for public work or improvements shall be made in accordance with s. 66.0703, Wis. Stats., and this section. Work On Public Ways
2. COUNCIL APPROVAL. a. Public works shall be initiated by a preliminary resolution which shall be submitted to the common council by the commissioner as required by s. 66.0703(4), Wis. Stats.
b. Upon adoption of the preliminary resolution the city engineer shall prepare plans, estimates of cost, and other information as may be required.
c. After the plans and the estimate of the total cost have been prepared by the city engineer, the commissioner shall prepare the report required in s. 66.0703(5), Wis. Stats. All city agencies, departments and officials shall assist the commissioner in preparing the report. The commissioner shall file with the city clerk the report required in s. 66.0703(5), Wis. Stats.
3. NOTICE OF HEARING. The commissioner shall prepare and mail the notice of public hearing in conformance with s. 66.0703(7)(a), Wis. Stats.
4. COMMITTEE HEARING. The hearing required by s. 66.0703(7)(a), Wis. Stats., shall be held before an appropriate committee of the common council. The chairman of said committee may appoint, on a temporary basis, any other member or members of the council to serve on said committee during the absence of any member thereof. After the hearing, the committee may take action approving, modifying, or disapproving of said report or final resolution or both, and may make recommendation concerning the same to the council. The council may thereafter take action according to s. 66.0703(8), Wis. Stats.
5. PUBLICATION. Upon adoption of the final resolution directing that the work or improvement be carried out in accordance with the report as finally approved and that payment be made as therein provided, the city clerk shall publish the final resolution required by s. 66.0703(8), Wis. Stats. The commissioner shall be responsible for the mailing of said final resolution to the owner(s).
6. COMMISSIONER TO PROCEED. After the adoption of the final resolution, the commissioner shall immediately proceed to make said public improvement in accordance with the said final resolution.
7. TO NOTIFY CITY TREASURER. Upon the completion of the work and the acceptance thereof, the commissioner shall transmit to the treasurer's office a copy of the department of public works' assessment list of the work performed. An invoice shall be prepared in the correct amount for each property and mailed to all interested persons, if with reasonable diligence their names and addresses may be obtained.
8. PAYMENT TERMS. Any person required to pay for work performed under this section shall have 2 options for payment:
a. After adoption of the final resolution any person may make a prepayment to the city treasurer in advance of the issuance of an invoice in the correct amount for his or her property. The comptroller shall cause such prepayment to be posted to a trust account established by the comptroller in the permanent improvement fund. After the invoice in the correct amount is issued, the comptroller shall apply the funds on account from the permanent improvement fund to the payment upon the invoice, and the treasurer shall cause a credit thereon to be entered upon the invoice. Upon request of the person who made the overpayment within 2 years of the date of the initial billing, excess funds resulting from such overpayment shall be refunded to the payer. Any deficiency in an account shall be invoiced by the treasurer to the property owner.
b. Upon receipt of an invoice, any person may pay the invoice, without interest, by remitting the payment to the city treasurer within 45 days of the date of the invoice. In the event such invoices are not paid in full within the specified time, they shall be placed upon the tax roll under the following terms and conditions and in the following manner:
b-1. If the total amount of the principal of the invoice remaining unpaid is the sum of $125, or over, it shall be spread equally over the first available and next succeeding 9 tax rolls.
b-2. If the total amount of the invoice remaining unpaid is less than $125, the amount shall be placed on the first available tax roll.
b-3. In addition to the principal remaining, interest shall be added commencing after the billing date of the invoice. A 45-day grace period for payment shall be granted from the date of billing, and if not paid within the period, interest shall be charged on a restorative basis to the date of the billing. The interest rate charged shall be set annually as of the last business day in June as an approximation of the prime rate plus 1%. For the purpose of this subdivision, the prime rate shall be defined as the Wall Street Journal prime rate which is published in the Wall Street Journal. The monthly rate of interest shall be computed by dividing such average prime rate plus 1% by 12 rounded to the nearest 100th percent. The comptroller shall review such interest rate annually and shall notify the department of public works of such interest rate. The interest rate shall become effective as of the public hearing date in September at which annual assessment rate changes are submitted to the appropriate committee of the common council as prescribed by s. 115-43. The interest rate in effect at the time of the public hearing held by the appropriate common council committee for an individual project shall be fixed for the 10-year duration of the installment payments.
b-4. After being placed on the tax roll in annual installments or otherwise, such amounts of special assessments shall be paid within the time allowed for the payment of general property taxes. If the taxpayer fails to pay a special assessment within the time allowed for payment, it shall become delinquent and shall be treated in the same manner and subject to the same laws as a delinquent general property tax.
9. PETITION AND WAIVER OF HEARING. As provided by s. 66.0703(7)(b), Wis. Stats., the common council may levy and assess the whole or part of the cost of any municipal improvement whenever notice of hearing is waived in writing by all the owners of property affected by such special assessment. In addition to the requirement of sub. 2, the commissioner shall attach said signed waiver of public hearing to either the preliminary resolution or the report in cases where a preliminary resolution was previously approved by said council.
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/Volume-1/CH115.pdf#page=25Fetched: 10/26/2026