Wis. Stat. § 61.54

(1) When village may reject and perform work. Whenever any village board shall, after notice duly given, have received bids for the grading of streets, construction of sewers, laying of pavements, sprinkling and cleaning of streets or for any other public work or improvement, or for the furnishing of materials therefor, and be of the opinion that such bids are fraudulent, collusive or greater in amount than the fair reasonable value of the work to be done or materials to be furnished, or if no bids are received, said village board may, by resolution and by the vote of two-thirds of its members, direct, and determine that the bids so received shall be rejected and that the work to be done, and materials to be furnished shall be performed and furnished by said village directly, and under the direction and supervision of the village board.

(2) Power of board. Whenever the village board of any village shall determine to carry on any public work or construct any improvement under the provisions of this section it shall have the power to purchase and secure all necessary and proper tools and equipment with which to perform the same.

(3) Special assessment not to exceed lowest bid. The cost and expense of all work done and all materials furnished by any village under this section shall be collected in the same manner as if done and furnished by any other person under contract with said village, and the power to levy special assessments to defray such cost and expense shall be the same as is now, or as hereafter may be provided by law; provided, however, that the amounts assessed hereunder against any lands or interests specially benefited or otherwise liable therefor shall in no case exceed the amounts which would have been assessed against the same had the lowest bid so received as aforesaid been accepted, and that so much of such cost and expense as shall be in excess of such lowest bid shall be borne by said village at large.