§ 12-210. Special assessment a lien on property.

Latest version.

Pursuant to Wis. Stats. § 66.0703, any special assessment levied under this article shall be a lien on the property against which it is levied on behalf of the village. The village board shall provide for the collection of such assessments and may establish penalties for payment after the due date. The village board shall provide that all assessments not paid by the date specified shall be extended upon the tax roll as a delinquent tax against the property and all proceedings in relation to the collection of such delinquent taxes shall apply to such assessment, except as otherwise provided by statute.

(Code 1989, § 3-2-11)

                    
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