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.
History: 1977 c. 449; 1993 a. 456.
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.