{"data":{"id":"us-wi/wis.-stat.-88.47","jurisdiction":"us-wi","citation":"Wis. Stat. § 88.47","heading":"Apportionment of assessments when assessed parcel is divided.","body":"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.","path":["Chs. 82-90, Highways and Bridges, Drains and Fences","Chapter 88 Drainage Of Lands","SUBCHAPTER IV GENERAL RULES APPLICABLE TO ASSESSMENTS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/88.47","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:41Z","sha256":"f2772b0a7d49ce6dc932028278626b79121e419456527495f9bda2b2498e323d","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-88.46","next":"us-wi/wis.-stat.-88.48"},"notice":"GroundRules: Original legal text. Not legal advice."}