§ 70-57. Contractor's certificates.

(a)

If a public improvement has been made and has been accepted by the city council, it may issue to the contractor for the public improvement a contractor's certificate as to each parcel of land against which special assessments have been levied for the unpaid balance of the amount chargeable to the parcel, describing each parcel. The certificate shall be substantially in the following form:

____________ No. _____ (name of local governmental unit)

Contractor's certificate for construction of ____________ (name of local governmental unit)

Issued pursuant to Wis. Stats. § 66.0713(2).

We, the undersigned officers of the City of Spooner, certify that (name and address of contractor) has performed the work of constructing ____________ in ____________ benefiting the following premises: (insert legal description) in the City of Spooner, Washburn County, Wisconsin, pursuant to a contract entered into by the City of Spooner with ____________ (name of contractor), dated ____________ / ____________ / ____________ , and that ____________ entitled to the sum of ____________ dollars, the unpaid balance due for the work chargeable to the property described above. If the unpaid balance due is not paid to the treasurer of (name of local governmental unit) before the first day of the following December, that amount shall be extended upon the tax roll of the (name of local governmental unit) against the property above described as listed in the tax roll, and collected as provided by law. This certificate is transferable by endorsement but an assignment or transfer by endorsement is invalid unless recorded in the office of the clerk of the (name of local governmental unit) and the fact of the recording is endorsed on this certificate. The holder of this certificate has no claim upon the City of Spooner, except from the proceeds of the special assessments levied for the work against the above described land. This certificate shall bear interest from its date to the following January 1.

Given under our hands at the City of Spooner, this ____________ day of ____________ , ____________ (year)

Mayor Countersigned: ____________

Clerk/Treasurer, City of Spooner

Assignment record Assigned by ____________ (Original Contractor) to ____________ (Name of Assignee) of ____________

(Address of Assignee) ____________

(Date and signature of clerk)

(b)

A contractor's certificate is not a liability of the city and shall so state in boldface type printed on the face of the certificate. Upon issuance of a certificate, the clerk-treasurer shall immediately certify a schedule of each certificate showing the date, amount, number, date of maturity, person to whom issued and parcel of land against which the assessment is made. The clerk-treasurer shall notify, by mail, the owner of the parcel, as the owner appears on the last assessment roll, that payment is due on the certificate at the office of the clerk-treasurer, and if the owner pays the amount due, the clerk-treasurer shall pay that amount to the registered holder of the certificate, and shall endorse the payment on the face of the certificate and on the clerk-treasurer's record of the certificate. The clerk-treasurer shall keep a record of the names of the persons, firms or corporations to whom contractor's certificates are issued and of the assignees of certificates when the assignment is known to the clerk-treasurer. Assignments of contractor's certificates are invalid unless recorded in the office of the clerk-treasurer and the fact of recording is endorsed on the certificate.

(c)

If a contractor's certificate is not paid before December 1 in the year in which issued, the clerk-treasurer shall include in the statement of special assessments to be placed in the next tax roll an amount sufficient to pay the certificate, with interest from the date of the certificate to the following January 1, and the proceedings for the collection of that amount shall be the same as the proceedings for the connection or general property taxes, except as otherwise provided in this section. The delinquent taxes shall be returned to the county treasurer in trust for collection and not for credit. All moneys collected by the clerk-treasurer or by the county treasurer and remitted to the clerk-treasurer on account of the special assessments shall be delivered to the owner of the contractor's certificate on demand.

(Ord. of 12-26-2003)

State law reference

Similar provisions, Wis. Stats. § 66.0713.