Wisconsin Statutes
Wis. Stat. § 88.48 (2026)
Assessment of county and municipal lands
✓ current as of July 2026
Find cases:
SyfertCases citing this section
WI-LEGdocs.legis.wisconsin.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
88.48(1)(1) Lands owned by a county, town, village or city may be assessed benefits, awarded damages and assessed for costs the same as other lands within the district. Notice of hearing on the report assessing benefits against such lands shall be served on the clerk of the county, town, village or city in the same manner as upon resident landowners.
88.48(2)(2) As assessments for costs levied against any city, village, or town become due, the board shall certify the assessments to the clerk of the city, village, or town, and the clerk shall place them upon the next tax roll. If the assessments exceed one-fourth of one percent of the assessed value of the property in the city, village, or town for the last previous assessed valuation, the assessments shall be paid in installments of one-fourth of one percent of the valuation for each year until paid unless the drainage board orders them paid in smaller amounts.
88.48 AnnotationA town sanitary district is subject to assessment by a drainage board. State ex rel. Town of Norway Sanitary District #1 v. Racine County Drainage Board of Commissioners, 220 Wis. 2d 595, 583 N.W.2d 437 (Ct. App. 1998), 97-2861.
Notes of Decisions
Cited in 1
case, 1998–1998 · leading case: State Ex Rel. Town of Norway Sanitary Dist. 1 v. Racine Cnty. Drainage Bd. of Commissioners, 583 N.W.2d 437 (Wis. Ct. App. 1998).
State Ex Rel. Town of Norway Sanitary Dist. 1 v. Racine Cnty. Drainage Bd. of Commissioners, 583 N.W.2d 437 (Wis. Ct. App. 1998). “It contends that it is a municipality, and, therefore, it enjoys *598 immunity from assessment because § 88.48, Stats., only gives the Board the power to assess municipal lands owned by towns, villages and cities, not town sanitary districts.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.