Does a municipality have any authority to reconsider a previously approved special assessment?
Yes. Wisconsin Stat. § 66.0703(10) specifically authorizes the governing body of a municipality to amend, cancel, or confirm a prior assessment if the actual cost of any project, upon completion or after the receipt of bids, is found to vary materially from the estimates, if any assessment is void or invalid, or if the governing body decides to reconsider and reopen any assessment. The governing body must first give notice as provided in § 66.0703(7)(a) and hold a public hearing. (rev. 1/20)