Apportionment of assessments when assessed parcel is divided

Wis. Stat. § 88.47
in effect
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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.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/88.47Fetched: 10/7/2026