32.57 Determining benefits and damages.

635 words·~3 min read·/wi/chapter-32/32-57-3

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.

(h)Owned by any corporation formed solely to encourage the fine arts without capital stock and paying no dividends or profits to its members.

(i)Under any endowment or trust for the benefit of a state historical society.

(j)Owned and used exclusively by any state or county agricultural society or by any corporation or association for the encouragement of industry by agricultural and industrial fairs and exhibitions or for exhibition and sale of agricultural and dairy stock, products and property. Real property exempt under this paragraph may not exceed 80 acres. The corporation or association may permit use of this property as places of amusement.

(k)Owned or operated for cemetery purposes by any cemetery authority, as defined in s. 157.061

(2), including any building located in the cemetery and owned and occupied exclusively by the cemetery authority for cemetery purposes or any property held under s. 157.064 or 157.11 .

(L)Used as a children’s home.

(m)On which a Wisconsin national guard armory is located.

(n)Of any public art gallery to which the public has free access not less than 3 days per week.

(o)Of any religious organization, up to 320 acres, used as a home for the mentally ill, as defined in s. 51.01

(13).

(p)On which is located a memorial hall to members of the armed forces, owned by the Grand Army of the Republic, the Women’s Relief Corps, the Sons of Veterans, the United Spanish War Veterans, the American Legion or the Veterans of Foreign Wars.

(q)Owned and used exclusively by any collective bargaining unit established under ch. 111 .