32.57 Determining benefits and damages.

363 words·~2 min read·/wi/chapter-32/32-57

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Resolution. After approving the plan under s. 32.55

(2), the common council may adopt a resolution directing the board to determine the damages to be paid for property condemned and the benefits to be assessed against property benefited within the benefit district. The board shall include the cost of all property acquired by purchase or condemnation for the improvement, as well as the cost of physical improvements that are approved under s. 32.55

(2), in the assessment of benefits and shall report its findings to the common council.

(2)Exempt property. The board may not assess benefits against any property:

(a)Owned exclusively by the federal government.

(b)Included in a tax certificate previously issued under s. 74.57 .

(c)Owned exclusively by or held in trust exclusively for this state, if exempt from taxation. Land contracted to be sold by this state is not exempt from assessment. State land that is part of a pedestrian mall under s. 62.71 is exempt from assessment only if it is held or used exclusively for highway purposes. State payment of assessments against a pedestrian mall is governed by s. 66.0705

(2).

(d)Owned or occupied rent free exclusively by any county, city, village, town, school district or free public library.

(e)Used exclusively for public parks, boulevards or pleasure drives by any city or village.

(f)Owned by a military organization as a public park or memorial ground and not used for profit.

(g)Owned by any religious, charitable, scientific, literary, educational or benevolent association, incorporated historical society or public library association or by any fraternal society, order or association operating under the lodge system if the property is used not for profit or lease exclusively for the purposes of the association and is necessary for the location and convenience of the buildings of the association. This paragraph does not apply to any university, college or high school fraternity or sorority. Property reserved for a chartered college or university is exempt from assessment. Leasing buildings owned by associations listed in this paragraph for schools, public lectures, concerts or parsonage does not waive this exemption from assessment.