Section 33.47 - Special assessments and special charges(1) The county board may levy special assessments or special charges to implement programs or projects undertaken under this subchapter as an exercise of the county's police power.(1m) The county board shall determine the boundaries of any area within which any special assessment or special charge will be levied.(2) The county board shall determine the total amount of any special assessment or special charge to be levied.(3) The board of commissioners shall make a recommendation to the county board regarding the manner in which any special assessment or a special charge to be levied will be apportioned to real property that is benefited within the area determined under sub. (1m).(4) The county board shall apportion any special assessment or special charge it levies to real property within the county on a reasonable basis.(5) Any special assessment or special charge levied shall be in accordance with ss. 66.0627 and 66.0703 to the extent that those sections are applicable to and not in conflict with this subsection.(6) The county board may allow annual installment payments of special assessments, but not to exceed 10 in number.(7) Real property located in the county that is owned by any county or a municipality is subject to special assessments and special charges. The procedure for collecting special assessments under s. 33.32(3) (b) shall apply to collections of special assessments and special charges under this subsection.(8) Outstanding unpaid assessments on privately owned real property shall be paid in full by any public body, including the state, that purchases the real property.1989 a. 324; 1999 a. 150.