The property owners 1 аppeal a summary judgment that sustains special assessments by the City of Medford. They contend that the amount assessed under a municipality’s police power may not exceed the value of the improvement to the propеrty. We conclude that assessments made pursuant to a municipality’s police power are not limited to the value of the benefits to the property. Because the properties were benefited and the assessments were made upon a reasonable basis, we affirm.
On review of a summary judgment, the appellate court’s function is identical to that of the trial court.
See Preloznik v. City of Madison,
Pursuant to its police power and sec. 66.60, Stats., Medford assessed the property owners for the installation of water and sewer laterals, new sidewalks, curb and gutter, аnd street resurfacing. The property owners concede that their properties were benefited. Howevеr, they challenge the assessments on the basis that the assessments were greater than the value of the benefits bestowed by the improvements. The evidence as to the value of the benefits to the properties is conflicting. The рroperty owners contend that the conflict presents a disputed issue of material *51 fact to prevent the entry of summary judgment. We disagree.
The dispute concerning the actual value of benefits to the properties is not material. Assessments may be made under the general taxing рower or based upon the exercise of police power.
See Berkvam v. City of Glendale,
Section 66.60(l)(b) shows substantive differences between a municipality’s taxing power and police power:
The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing an exercise of the police power, the assessment shall bе upon a reasonable basis as determined by the governing body of the city, town or village.
Therefore, when the assessment is made under the police power, the municipality is not required to show that the property is benefited to the full extent of the dollar amount collected.
See
sec. 66.60(3)(d), Stats.;
see also Berkvam,
This does not mean, however, that the municipality has unrestricted assеssment power. Under its
*52
police power, the municipality’s assessment must be "upon a reasonable basis.” Although seс. 66.60(l)(b) provides no definition of reasonableness, our supreme court has stated that the municipality’s adopted plan or method for assessment must be "fair and equitable and such that it will bring about an assessment in proportion to the benefits accruing.”
Berkvam,
We reject the property owners’ argument that this language requires that the assessment not exceеd the value of benefits bestowed by the improvements. "It is well settled that assessments against adjoining property are nоt limited to benefits received where such assessments are properly made under the police power.”
Chicago, M. & St. P. Ry. v. City of Janesville,
Rather, we conclude that inherent in the requirement that the assessment be made on a reasonable basis is that it must be rеasonable and apportioned fairly and equitably among the property owners. For example, in making an аssessment, the municipality may not assess one group of property owners by a method that is completely differеnt from the method used to assess another group of property owners, resulting in an entirely disproportionate distributiоn of costs among various taxpayers.
See Schulenberg v. City of Reading,
Here, the property owners admit that the properties were benеfited, although in an amount less than the assessments. Because the property owners admit a benefit to the property, the only remaining issue is whether the undisputed facts permit us to conclude that the basis upon which the assessments were made is a reasonable one. This presents a question of law *53 appropriate for determination by summary judgment. Section 802.08(2), Stats.
Medford presented unrebutted affidavits concerning the basis of the assessments. The city did not assess the рroperty owners for water mains, sewer mains, replacement of street subsoils, or engineering or related costs. It assessed the properties for the full cost of sewer and water laterals. However, the cost for sidewalk аnd curb and gutter was reduced by 25% and then adjusted in consideration of the remaining life of the improvement. Also, only 60% of the strеet resurfacing was charged; one-third of that amount was charged to the city, and one-third to the abutting property on each side of the street. Except for sidewalk charges, which varied according to thickness and type of sidewalk, the assessments were uniformly based upon lineal footage.
Furthermore, the affidavits presented to the court reveal that the property owners were benefited by the assessments, and that Medford distributed the burden fairly and equitably аmong the individual property owners. Moreover, the property owners do not challenge the distribution of the costs among the property owners. Based upon these undisputed facts, we conclude that Medford has established that the assessments were made upon a reasonable basis.
By the Court. — Order affirmed.
Notes
We refer to the plaintiffs-appellants as the property owners in this opinion.