GroundRules
Wis. Stat. § 88.47: Apportionment of assessments when assessed parcel is divided.
Where this section sits in the code
- Chs. 82-90, Highways and Bridges, Drains and Fences
- Chapter 88 Drainage Of Lands
- SUBCHAPTER IV GENERAL RULES APPLICABLE TO ASSESSMENTS
If any tract of land which has been assessed benefits as a unit subsequently is divided into smaller parcels, the board shall issue an order to apportion the assessment, and any unpaid assessment for costs based thereon, among the several divisions in a manner that is equitable.
Collected 2026-09-05T12:00:41Z. Source file · JSON