{"data":{"id":"us-wi/wis.-stat.-82.25","jurisdiction":"us-wi","citation":"Wis. Stat. § 82.25","heading":"Highway taxes for limited-use road.","body":"Notwithstanding s. 60.10 (1) (a) and (2) (a), the town board may levy and collect a tax on property located in a recorded and filed plat that existed on January 1, 2003, situated in a town requiring the approval of such town board, and adjoining a private road used by the public located therein, and on property adjoining, where the owner regularly uses such road which is not a portion of any town, county, state, or federal highway system, not exceeding 3 mills for each dollar of assessed valuation thereof. The proceeds of the tax shall be expended for the improvement and maintenance of any private roads used by the public located within the recorded and filed plat. The town board shall not expend any of the funds collected under this section upon a private driveway.","path":["Chs. 82-90, Highways and Bridges, Drains and Fences","Chapter 82 Town Highways","SUBCHAPTER III SPECIAL PROCEDURES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/82.25","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:40Z","sha256":"697ff61a3f2848065e9461a63be95ddb23612c5a9d1f1d266ec65dadad8b9070","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-82.23","next":"us-wi/wis.-stat.-82.27"},"notice":"GroundRules: Original legal text. Not legal advice."}