Wis. Stat. § 66.0719
This is the official text of Wis. Stat. § 66.0719, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Disposition of special assessment proceeds where improvement paid for out of general fund or municipal obligations.
Official statutory text
(1) In this section:
(a) “Local governmental unit” has the meaning given in s. 66.0713 (1) (c) .
(b) “Public improvement” has the meaning given in s. 66.0713 (1) (d) .
(2) If a special assessment is levied for any public improvement, any amount collected on that special assessment or received from the county shall be deposited in the general fund of the local governmental unit if the payment for the improvement was made out of its general fund, deposited in the funds and accounts of a public utility established under s. 66.0621 (4) (c) if the improvement was paid out of the proceeds of revenue obligations of the local governmental unit, or deposited in the debt service fund required for the payment of bonds or notes issued under ch. 67 if the improvement was paid out of the proceeds of the bonds or notes. That special assessment, when delinquent, shall be returned in trust for collection and the local governmental unit has the same rights as provided in s. 67.16 (2) (c) .
History: 1999 a. 150 ss. 206 , 520 , 521 ; 2003 a. 321 .
(a) “Local governmental unit” has the meaning given in s. 66.0713 (1) (c) .
(b) “Public improvement” has the meaning given in s. 66.0713 (1) (d) .
(2) If a special assessment is levied for any public improvement, any amount collected on that special assessment or received from the county shall be deposited in the general fund of the local governmental unit if the payment for the improvement was made out of its general fund, deposited in the funds and accounts of a public utility established under s. 66.0621 (4) (c) if the improvement was paid out of the proceeds of revenue obligations of the local governmental unit, or deposited in the debt service fund required for the payment of bonds or notes issued under ch. 67 if the improvement was paid out of the proceeds of the bonds or notes. That special assessment, when delinquent, shall be returned in trust for collection and the local governmental unit has the same rights as provided in s. 67.16 (2) (c) .
History: 1999 a. 150 ss. 206 , 520 , 521 ; 2003 a. 321 .
Status: in_force · Read it on the official government site
Need a lawyer in Wisconsin?
Find a Wisconsin lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.