82.25 Highway taxes for limited-use road. 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.
History: 1985 a. 29; 1991 a. 316; 1997 a. 35; 1999 a. 96; 2003 a. 214 s. 129.
NOTE: 2003 Wis. Act 214, which affected this section, contains extensive explanatory notes.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
82.05 - Superintendent of highways.
82.08 - Town bridges or culverts; construction and repair; county aid.
82.09 - County aid for dams used for bridges.
82.10 - Initiation of procedures.
82.13 - Highways to school buildings.
82.14 - Acquiring rights to land; damages from discontinuance.
82.15 - Appeal of a highway order.
82.16 - Highway orders; presumptions.
82.17 - Highway papers, where filed.
82.19 - Discontinuance of highways.
82.20 - Removal of fences from highway; notice.
82.21 - Highways on and across town and municipal lines.
82.23 - Municipal line bridges.
82.25 - Highway taxes for limited-use road.
82.27 - Landlocked property and property with insufficient highway access.
82.28 - Highways and bridges on state boundaries.
82.29 - Highways abutted by state park lands; discontinuance or relocation.
82.31 - Validation of highways.
82.33 - Lost records; how restored; effect.
82.35 - Temporary highways and detours; damages.
82.37 - Tunnel under highway by landowner.