88.43 Collection of assessments as delinquent taxes.
(1) If the amounts certified to the town, village or city clerk under s. 88.42 are not collected by the town, village or city treasurer, such treasurer shall return them to the county treasurer, in the same manner and at the same time as delinquent taxes, but separately therefrom. The county treasurer shall collect unpaid drainage assessments under subch. VII of ch. 74.
(4) Unless in conflict with this chapter, the rules of law in chs. 74 and 75 which are applicable to the collection of general taxes apply to the collection of delinquent drainage assessments.
History: 1987 a. 378; 1989 a. 56.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 88 - Drainage of lands.
88.02 - Outstanding securities and contracts not affected.
88.03 - Drainage proceedings equitable in nature.
88.032 - Amendment of documents.
88.04 - General rules relating to signatures on petitions.
88.05 - General rules applicable to notices of hearings.
88.06 - General procedure for obtaining consent or approval of the court in drainage proceedings.
88.065 - General procedure for drainage board hearings.
88.07 - General rules; drainage proceedings in court.
88.08 - Costs in drainage proceedings.
88.09 - Certiorari; drainage board decisions.
88.10 - Guardian ad litem; failure to appoint.
88.11 - Assistance to drainage districts.
88.12 - Proceedings when drainage area is in more than one county.
88.13 - Right to enter lands of drainage district.
88.14 - Controversies between districts.
88.145 - Limitation of damages and suits.
88.16 - Notification requirements, engineering study.
88.161 - Transition for certain drainage districts.
88.17 - Appointment and organization of drainage board.
88.172 - Limited liability of drainage board members.
88.18 - County treasurer to serve as treasurer of drainage districts.
88.19 - Board to keep records.
88.20 - Conflict of interest prohibited.
88.21 - General powers of the drainage board.
88.212 - Required actions for the drainage board.
88.22 - Power of board to contract with the federal government and other agencies.
88.23 - Power of board to levy assessments for costs.
88.24 - Board to file annual report.
88.27 - Who may petition for organization of a drainage district.
88.29 - Referral of petition to board; examination of lands; hearing by board.
88.31 - Special procedure in cases affecting navigable waters.
88.33 - Drainage project may be stopped prior to organization of district.
88.34 - Hearing by the court; organization of drainage district.
88.35 - Laying out drains, assessment of benefits and award of damages in newly organized district.
88.40 - Assessments for costs to be certified to register of deeds; assessments are lien on lands.
88.405 - Assessment for connection to district drain.
88.41 - Payment of assessments for costs.
88.42 - Unpaid drainage assessments to be collected as taxes.
88.43 - Collection of assessments as delinquent taxes.
88.44 - Contesting validity of assessments.
88.45 - Procedure upon discovering omitted assessments.
88.46 - Reassessment of benefits.
88.47 - Apportionment of assessments when assessed parcel is divided.
88.48 - Assessment of county and municipal lands.
88.49 - Assessment of one district by another; judgment against district.
88.50 - When state lands subject to assessment; right-of-way across state lands.
88.55 - Refunding district obligations.
88.56 - Compromise and discharge of obligations.
88.62 - Conditions relative to doing of work.
88.63 - Maintenance and repair of drains.
88.64 - Assessment against municipalities for enlargement or maintenance of drains.
88.66 - Construction and repair of drains crossing railroad right-of-way.
88.68 - Construction of drain across public highway; construction of bridges across drains.
88.69 - District liable for damage to land outside its boundaries.
88.70 - Formation of subdistrict to obtain more thorough drainage.
88.71 - Enlarging or supplementing existing drains.
88.72 - Removal of dams or other obstructions in drainage outlets.
88.73 - Providing drainage for lands assessed but not adequately drained.
88.77 - Annexation of lands upon petition of owners.
88.78 - Annexation of benefited lands.
88.785 - Certain annexations prohibited.
88.79 - Consolidation of drainage districts in process of organization.
88.791 - Consolidation of existing drainage districts.
88.80 - Withdrawal of lands from drainage district.
88.81 - Proceedings to suspend operations of drainage district.
88.815 - Dissolution of suspended drainage districts.
88.817 - Leola drainage district.
88.82 - Dissolution of drainage districts.
88.83 - Transfer of district to municipal jurisdiction.
88.88 - Railroad to construct ditch or sluiceway across right-of-way.
88.89 - Roads not to obstruct natural watercourse.
88.90 - Removal of obstructions from natural watercourses.
88.91 - Penalty for placing obstruction in ditches.
88.92 - Private drains not to be connected with district drains.