2011 Wisconsin Laws 88.47 – Apportionment of assessments when assessed parcel is divided
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88.47
88.47 Apportionment of assessments when assessed parcel is divided. 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.