Note: Shortens sentences and replaces language for greater readability and
conformity with current style.
AB970, s. 18 19Section 18. 75.54 (2) of the statutes is renumbered 75.54 (2) (a) (intro.) and
20amended to read:
AB970,14,421 75.54 (2) (a) (intro.) Upon the completion of the review by said the board of
22review under sub. (1)
, the clerk of the town, village or city in which the reassessed
23district is situated shall extend upon such the assessment roll the taxes lawfully

1levied upon and apportioned to the property described therein in the tax roll for such
2the year, and such in question. The tax roll and the tax so extended thereon shall be
3on the tax roll under this section are a public record and be are prima facie evidence
4in any legal proceeding of all of the following:
AB970,14,8 51. The amount of tax justly chargeable against the party seeking to set aside
6or avoid the original assessment, tax or tax proceeding and the amount of tax upon
7the lot or lots, tract or tracts of land all lands respecting which the said action is was
8brought, and shall also be prima facie evidence of the .
AB970,14,12 92. The amount of tax justly chargeable against any and every other person or
10corporation and every other lot, parcel or tract of land
and all other lands included
11in such the tax roll for such the year in any legal proceeding that may arise respecting
12the same. Such
in question.
AB970,14,17 13(b) The reassessment and tax roll as corrected under this section shall be
14completed and filed with the clerk of the municipality constituting such assessment
15taxation district or in which such district is located within ninety 90 days from the
16date of the entry of such the order for reassessment unless the court upon motion and
17cause shown shall extend extends the time therefor.
Note: Subdivides provision, replaces word form of numbers with digits and
replaces language for greater readability and conformity with current style.
AB970, s. 19 18Section 19. 75.54 (3) of the statutes is renumbered 75.54 (3) (a) and amended
19to read:
AB970,15,320 75.54 (3) (a) Upon such completion and filing of the tax roll under sub. (2),
21notice thereof of the reassessment shall be given by such the clerk of the taxation
22district
to the clerk of the court in which such the action challenging the tax is
23pending; and such last-mentioned. The clerk of court shall thereupon give notice

1thereof of the reassessment to the attorneys for the parties to such the action and to
2the attorneys in all other actions pending in which the validity of such the original
3assessment may be involved.
AB970,15,12 4(b) If any party to an action seeking to set aside or avoid the original
5assessment, tax or tax proceeding shall desire desires to contest the validity of such
6a reassessment made under this section, that party shall, within twenty 20 days
7after notice of the completion and filing of such the reassessment and tax roll, file
8written objections to the reassessment or tax roll with the clerk of the court where
9such the action is pending objections in writing to such reassessment or tax roll, and
10serve
a copy of which those objections shall within five days after such filing, be
11served
upon the attorney for the opposite opposing party and thereupon within 5
12days after filing
.
AB970,15,17 13(c) Upon the filing and service of the written objections under par. (b), the court
14may direct an that the issue to be made up involving raised by the objections
15aforesaid, which shall be tried summarily by the court, which shall make an order
16sustaining or overruling such the objections. If by such order such the objections are
17sustained, the court shall do one of the following:
AB970,15,22 181. Hold the reassessment or tax roll shall to be held invalid and order
19subsequent reassessments of such the tax may be had in the manner and form as
20hereinbefore
provided and similar proceedings may be resorted to determine the
21validity of any such reassessment; or the court in its discretion may upon sustaining
22objections made to any reassessment, determine
in this section.
AB970,16,2 232. Determine and fix the amount of tax which ought justly to be paid by the
24party or parties contesting such the original assessment, tax or tax proceeding, and,
25for that purpose, with or without directing a further issue to be made up, the court

1may proceed to take such any further evidence as may be that is necessary to make
2such determination
determine the tax.
Note: Subdivides provision, replaces word form of numbers with digits and
replaces and reorders language for greater readability and conformity with current style
"In its discretion" is removed because the (intro.) says "may". Challenges to all
reassessments are now specifically provided for in sub. (2) (b).
AB970, s. 20 3Section 20. 75.54 (4) of the statutes is renumbered 75.54 (4) (a) and amended
4to read:
AB970,16,185 75.54 (4) (a) If such under sub. (3) the reassessment and tax roll be are held
6by the court to be regular and valid or if no objections thereto shall be to the
7reassessment and tax roll are
filed, the court shall make an order requiring the party
8or parties contesting the original assessment, tax or tax proceeding to pay into court,
9for the use and benefit of the party entitled thereto, the amount which that by such
10the reassessment the contesting party or parties justly ought to pay. If the amount
11of tax imposed upon the property of such the contesting party by such valid the
12reassessment, or by the subsequent determination and order of the court, shall equal
13or exceed
equals or exceeds the amount imposed thereon on the property by the
14original assessment and tax roll, the party or parties contesting the validity of such
15the assessment shall be adjudged to pay the costs of such the suit; otherwise.
16Otherwise
, upon complying with the order of the court last aforesaid, the contesting
17party or parties shall be are entitled to judgment with costs; provided, however, that
18no
.
AB970,16,22 19(b) No judgment rendered in any such action shall in any way affect under this
20section affects
the validity of any tax against any other person other than the parties
21to such the action or any tract or parcel of land or other affects property than that
22is not described in the complaint therein in the action.

Note: Subdivides provision, deletes surplusage and replaces language for greater
readability and conformity with current style.
AB970, s. 21 1Section 21. 75.54 (5) of the statutes is amended to read:
AB970,17,192 75.54 (5) The value of the reassessed property shall be fixed, as nearly as may
3be, as of the day the original assessment was made, and the rules for determining
4the same shall be those provided by law.
A like stay of proceedings and reassessment
5in accordance with sub. (1) shall be ordered in all cases in which a tax which that has
6been reassessed by any county, town or village board, or common council for one or
7more years shall be is adjudged uncollectible or void for any reason affecting the
8groundwork of the tax so as to require a reassessment in order to determine the
9amount properly due. When such If the reassessed tax shall have has been levied
10in different years it shall is not be necessary to make separate assessment rolls for
11each year; but the. The valuations for each year respectively, may be placed opposite
12the description of the property on the assessment roll in columns headed with the
13figures of the year, so that the valuations for each year of reassessments shall be kept
14are distinct from the valuations for other years entered upon the tax roll. All of the
15provisions of this section shall apply to the making and completion of, and to
16objections and further proceedings in respect to such , an assessment, and the same
17under this subsection. An assessment under this subsection shall be treated with
18respect to each year which that it purports to embrace as if it were a separate
19reassessment roll for that year.
AB970,17,21 20(5r) This section shall apply applies to all actions whether determined upon
21default or otherwise
.
Note: Divides and reorders unrelated material into separate subsections and
shortens sentences, replaces language and deletes surplusage for greater readability and
conformity with current style. See also the next section of this bill.
AB970, s. 22 22Section 22. 75.54 (5g) of the statutes is created to read:
AB970,18,3
175.54 (5g) The value of property reassessed under this section shall be fixed,
2as nearly as possible, as of the day as of which the original assessment was made,
3and the rules for determining the value of the property are those provided by law.
Note: See the note to the previous section of this bill.
AB970, s. 23 4Section 23. 75.54 (6) of the statutes is amended to read:
AB970,18,105 75.54 (6) If however, in any such In any action now pending or which may be
6begun hereafter
under this section in which the evidence enables the court to
7determine, with reasonable certainty, the amount of taxes which that were justly
8chargeable against the lands involved in the action, the court, in its discretion, may
9proceed to judgment without staying proceedings or ordering a reassessment, if it
10finds that it is for the best interests of all parties to the action that it should do so.
Note: Deletes obsolete transition language.
AB970, s. 24 11Section 24. 75.63 (1) of the statutes is renumbered 75.63 (1) (a) (intro.) and
12amended to read:
AB970,18,1813 75.63 (1) (a) (intro.) No action shall may be commenced, maintained or
14prosecuted by or on behalf of the original owner or any person claiming title through
15or under such the original owner to recover possession of or in any way involving the
16title to any lands conveyed to the this state of Wisconsin by any county, or attempted
17to be so conveyed, and sold by said this state to any person until all of the following
18have been paid into the treasury of the county where the lands are located:
AB970,18,20 191. All taxes levied and assessed thereon on the lands from the date of the sale
20thereof of the lands by the state , together with all.
AB970,19,3 212. All legal charges for assessing and collecting the same taxes described in
22subd. 1,
and interest thereon at the rate of eight per centum 8% per year from the
23fifteenth day of January 15 in each and every year during which the said the lands

1were assessed, commencing with the January following the first assessment after
2such the sale, shall have been paid into the treasury of the county in which such lands
3shall lie; nor until all
.
AB970,19,8 43. All delinquent taxes levied upon and returned against said the lands and
5remaining that were unpaid when the same lands were so conveyed or attempted to
6be conveyed to the state, together with the like interest thereon, shall have been paid
7into such county treasury; which
on those delinquent taxes at the rate and in the
8manner described in subd. 2.
AB970,19,17 9(b) All money paid into a county treasury under par. (a) shall be retained in said
10the treasury to abide the event of such pending the conclusion of the action and
11described in par. (a) (intro.). The money shall be returned to the party paying or
12depositing the same money if the party fails to maintain such the action; otherwise,
13so much thereof as covers
. If the action is maintained, an amount equal to the
14delinquent taxes above mentioned and interest thereon at the rate aforesaid
15described in par. (a) shall be retained by such the county and the. The remainder
16shall be paid over to the person purchasing the same lands from the state or the that
17person's legal representatives.
Note: Subdivides provision, shortens sentences, replaces word form of numbers
with digits and replaces language for greater readability and conformity with current
style.
AB970, s. 25 18Section 25. 77.12 of the statutes is amended to read:
AB970,20,2 1977.12 Review of findings, venue. Any finding of fact made under this
20subchapter after due notice and hearing shall be is final and conclusive, except and
21unless it is set aside or modified by the judgment of the circuit court for either Dane
22county, or of the county in which the land lies in either of which. Any person may

1bring an
action may be brought for that purpose, in either of those courts within
2thirty 30 days after the making of the finding sought to be reviewed.
Note: Replaces word form of number with digits in conformity with current style.
AB970, s. 26 3Section 26. 83.07 (1a) of the statutes is amended to read:
AB970,20,114 83.07 (1a) The county highway committee or town board may purchase or
5accept donation donations of remnants of tracts or parcels of land remaining at the
6time or after it has acquired portions of such the tracts or parcels by purchase or
7condemnation where in the judgment of such the county highway committee or town
8board such action the acquisition of the remnant would assist in rendering just
9compensation to a land owner landowner, a part of whose lands have been taken for
10highway purposes, and would serve to minimize the overall cost of such the taking
11by the public.
Note: Corrects spelling, replaces disfavored term and replaces nonspecific
reference.
AB970, s. 27 12Section 27. 83.08 (1) of the statutes is renumbered 83.08 (1) (a) and amended
13to read:
AB970,21,214 83.08 (1) (a) The county highway committee may acquire by gift, devise,
15purchase or condemnation any lands or interests therein in lands for the proper
16improvement, maintenance, relocation or change of any county aid or other highway
17or street or any bridge thereon which on a county aid or other highway or street that
18the county is empowered to improve or aid in improving or to maintain. The county
19highway committee may purchase or accept donation donations of remnants of tracts
20or parcels of land remaining at the time or after it has acquired portions of such those
21tracts or parcels by purchase or condemnation where in the judgment of such the
22committee such action the acquisition of the remnant would assist in rendering just
23compensation to a land owner landowner, a part of whose lands have been taken for

1highway purposes, and would serve to minimize the overall cost of such the taking
2by the public.
AB970,21,12 3(b) Whenever the county highway committee deems considers it necessary to
4acquire any such lands or interests therein in land for any such purpose described
5in par. (a)
, it shall so order and in such. The order or on a separate map or plat shall
6show the old and new locations and the lands or interests required , and. The
7committee
shall file a copy of the order and map with the county clerk. The
8committee shall endeavor attempt to obtain easements or title in fee simple by
9conveyance of the lands or interests required, at a price, including damages, deemed
10considered reasonable by the committee. The instrument of conveyance shall name
11the county as grantee and shall be filed with the county clerk and recorded in the
12office of the register of deeds.
Note: Subdivides provision and replaces nonspecific references with specific
references and other language for greater readability and conformity with current style.
AB970, s. 28 13Section 28. 84.04 (1) (a) of the statutes is amended to read:
AB970,21,1614 84.04 (1) (a) "Overlook" means a graded terrace, often inclosed enclosed by a
15masonry retaining wall, located on roadside areas where favorable topographic
16conditions provide an exceptional view or offscape from the road.
Note: Inserts preferred spelling.
AB970, s. 29 17Section 29. 86.23 of the statutes is renumbered 86.23 (1) and amended to read:
AB970,22,218 86.23 (1) All Each swing or drawbridges drawbridge built or purchased by any
19city and town or by any other two 2 municipalities, and so situated so that a part
20thereof of the bridge is in one municipality and a part in another, shall be operated
21and maintained at the joint expense of the municipalities which that built or
22purchased them the bridge in proportion to the amount of the cost thereof of the
23bridge
borne by each. If either such municipality shall does not provide for or pay

1its full share of such the expense of operating or maintaining the bridge in any year,
2the other may provide for or pay it, and upon paying the same the expense.
AB970,22,8 3(2) A municipality that pays any portion of another municipality's share of the
4expenses of operating and maintaining a bridge under sub. (1)
may recover of the
5amount of the payment from
the defaulting municipality in default its share of the
6same
, with interest from the time of payment and costs of suit ; provided, that no. No
7action under this subsection to recover the same shall a payment may be brought
8until thirty 30 days after demand of payment is made.
Note: Subdivides provision, replaces word form of numbers with digits and
replaces language for greater readability and conformity with current style.
AB970, s. 30 9Section 30. 90.05 (1) of the statutes is renumbered 90.05 (1) (a) (intro.) and
10amended to read:
AB970,22,2011 90.05 (1) (a) (intro.) Every partition of the a fence or of the line upon which
12partition fences are to be built between adjoining owners, made by the owners thereof
13in writing, signed, sealed and witnessed by two witnesses, or by the fence viewers,
14in writing under their hands, in the cases and in the manner hereinafter provided

15of adjoining lands, after being recorded in the town clerk's office, shall oblige such
16obligates the owners, their heirs and assigns, so long as such adjoining land on each
17side respectively shall remain in the same ownership, and after a severance of
18ownership until a new partition of such fence shall be made,
to build and maintain
19such the fence agreeably to said in accordance with the partition. But neither the,
20if any of the following conditions is met:
AB970,22,23 21(c) An owner nor, or the owner's heirs or assigns shall be bound, are not
22obligated
to build or maintain any part of such a partition fence during any time
23when none of such the adjoining lands shall be so is occupied for farming or grazing.

Note: Subdivides provision, reorders text, replaces word form of numbers with
digits, replaces nonspecific references and replaces language for greater readability and
conformity with current style.
AB970, s. 31 1Section 31. 90.05 (1) (a) 1. and 2. and (b) of the statutes are created to read:
AB970,23,32 90.05 (1) (a) 1. The partition is made by the owners of the adjoining lands and
3is in writing, signed and sealed by the owners and witnessed by 2 witnesses.
AB970,23,54 2. The partition is made by fence viewers in the manner provided under this
5chapter and is in writing under their hands.
AB970,23,86 (b) A partition made in accordance with par. (a) shall remain in effect so long
7as the adjoining land on each side respectively remains in the same ownership, and
8after a severance of ownership until a new partition of the fence is made.
Note: New provisions are created to reposition text. See the previous section of this
bill.
AB970, s. 32 9Section 32. 90.06 (title) of the statutes is amended to read:
AB970,23,10 1090.06 (title) Removal Relocation of fence.
AB970, s. 33 11Section 33. 90.06 of the statutes is renumbered 90.06 (1) and amended to read:
AB970,23,2112 90.06 (1) When any owner or occupant of land shall build builds a fence before
13the location of the a boundary line has been located between such that land and any
14land adjoining the same land and the location of such the boundary line shall
15establish the fact
establishes that said the fence is located on such the adjoining land,
16the ownership thereof shall be in the person who built it the fence or that person's
17grantee, devisee or heirs, but such shall be the owner of the fence. The owner of the
18fence shall be removed relocate the fence to the boundary line within 30 days after
19the location thereof and the service of written notice of the location of the fence upon
20the person who built it or who has acquired that person's rights, owner of the fence
21by the owner or occupant of the land upon which the fence is situated; such located.
AB970,24,5
1(2) The notice under sub. (1) shall be served personally on the fence owner or
2by leaving a copy thereof of the notice at the fence owner's usual place of abode of that
3person
with some member of that person's the fence owner's family who is of suitable
4age and discretion who. If the notice is left with a family member, the family member
5shall be informed of the contents thereof; if of the notice.
AB970,24,13 6(3) If the removal relocation of the fence is not made within 30 days thereafter
7after service of the notice under sub. (2), the party who served or caused such the
8notice to be served may remove relocate the fence to the boundary line and set it up
9there
and recover the expense of so doing so from the other party; provided, that fence
10owner. However,
no such fence that is subject to relocation under this section shall
11be removed relocated by the party giving the notice during a time when annual crops
12will be damaged unless by agreement of the owners or occupants of the adjoining
13lands mutually agree.
Note: Extensive changes in language were made to this section in the 1898
Annotated Statutes. A note states that the section was "amended by striking out the
clause naming the county surveyor, and by extending it to include the occupant of
adjoining lands". These substantive changes are retained. Other language changes by
the 1898 Annotated Statutes are extensively modified to reflect the pre-1898 form,
updated for greater conformity with current style.
AB970, s. 34 14Section 34. 90.09 of the statutes is renumbered 90.09 (1) and amended to read:
AB970,24,2215 90.09 (1) When the boundary line between enclosed lands of owned by different
16persons is a river, brook, pond or creek, which of itself is not a sufficient fence, and
17it is impracticable, without unreasonable expense, for a partition fence to be built on
18the true boundary line, and either owner or occupant shall refuse refuses to join in
19making a partition fence on either side thereof of the river, brook, pond or creek, or
20if they shall disagree respecting the same making a partition fence, either party may
21apply to two 2 or more fence viewers of the town, who, after giving notice as provided
22in s. 90.07, shall proceed to view such the river, brook, pond or creek; and if they shall.
AB970,25,10
1(2) If the fence viewers determine that the same river, brook, pond or creek is
2not a sufficient fence and that it is impracticable, without unreasonable expense, to
3build a fence on the true boundary line they, the fence viewers shall, in writing under
4their hands, determine how or on which side thereof of the river, brook, pond or creek
5the fence shall be built or whether the fence shall be built partly on one side and
6partly on the other, and side. The fence viewers shall assign to each owner or
7occupant that owner's or occupant's share thereof of the fence and the time within
8which the respective parties shall build the same, and fence. The fence viewers shall
9file such their determination in the office of the town clerk, who shall record the same
10determination.
AB970,25,15 11(3) If either party shall refuse or neglect refuses or neglects to build that party's
12part of the fence within the time so assigned by the fence viewers, the other party
13may, after having completed his or her own part, build such the other party's part and
14recover the expense thereof as hereinafter of building the other party's part of the
15fence as
provided under s. 90.11.
AB970,25,19 16(4) If said the fence viewers shall determine that it is impracticable, either from
17the formation of the banks of such the river, brook, pond or creek or from for any other
18cause reason, to maintain any fence along or near said the boundary line, they shall
19give written notice to the parties of such that determination.
Note: Subdivides provision, replaces word form of numbers with digits, replaces
nonspecific references and replaces language for greater readability and conformity with
current style.
AB970, s. 35 20Section 35. 90.10 of the statutes is amended to read:
AB970,26,9 2190.10 Compulsory repair of fence. In case If any person shall neglect
22neglects to repair or rebuild any partition fence which that by law that person ought
23is required to maintain, the aggrieved party may complain to two 2 or more fence

1viewers of the town, who, after giving notice as provided in s. 90.07, shall examine
2the same, and if they shall fence. If the fence viewers determine such that the fence
3is insufficient, they shall signify the same to inform the delinquent party of the
4insufficiency
and direct the delinquent party to repair or rebuild the same fence
5within such a time as they shall deem that the fence viewers determine is reasonable.
6If such the fence shall not be is not repaired or rebuilt within the time so fixed by the
7fence viewers
, the complainant may repair or rebuild the same fence and recover the
8expense thereof of repairing or rebuilding the fence as hereinafter provided under
9s. 90.11
.
Note: Subdivides provision, replaces word form of numbers with digits, replaces
nonspecific references and replaces language for greater readability and conformity with
current style.
AB970, s. 36 10Section 36. 90.11 (1) of the statutes is renumbered 90.11 (1) (a) and amended
11to read:
AB970,26,1812 90.11 (1) (a) Whenever any owner or occupant shall have of land has built,
13repaired or rebuilt any fence in pursuance of the preceding sections which, pursuant
14to the provisions of this chapter, that
the adjoining owner or occupant shall have has
15been lawfully directed by fence viewers to build, repair or rebuild , and have but has
16failed to do within the time prescribed, the owner or occupant who built, repaired or
17rebuilt the fence may call upon complain to any two 2 or more fence viewers of the
18town, who.
AB970,27,3 19(b) The fence viewers complained to under par. (a) shall, after having given
20notice to such the defaulting adjoining owner or occupant as provided in s. 90.07,
21examine such the fence and ascertain the expense thereof; and if they shall of
22building, repairing or rebuilding the fence. If the fence viewers
adjudge such the
23fence sufficient they shall give to such the complaining party a certificate under their

1hands of such their decision and of the amount of the expense of such building or,
2repairing, or rebuilding the fence and of the fees of the fence viewers who made such
3order and of their own; and thereupon such
.
AB970,27,12 4(c) Upon receipt of the fence viewers' certificate, the complaining party may
5demand the amount of such ascertained the expense determined by the fence
6viewers
, together with such the fence viewers' fees, from such the defaulting,
7adjoining owner or occupant; and in case of neglect and refusal. If the adjoining
8owner or occupant fails
to pay the same expenses and fees for one month after so
9demanded
the complaining party has demanded payment, the amount of such
10expenses and fees together with interest at the rate of one per cent a 1% per month
11shall constitute a special charge and lien against such the adjoining owner's or
12occupant's
lands and may be recovered in the manner provided in sub. (2).
Note: Subdivides provision, replaces word form of numbers with digits, replaces
nonspecific references and replaces language for greater readability and conformity with
current style.
AB970, s. 37 13Section 37. 90.11 (2) of the statutes is renumbered 90.11 (2) (a) and amended
14to read:
AB970,27,2115 90.11 (2) (a) The person to whom such certificate shall be executed and
16delivered
complaining party may file the same certificate executed and delivered to
17him or her under sub. (1) (b)
with the town clerk of the town in which the lands
18charged with such the expense and fees set forth in the certificate are located. Upon
19the filing of such the certificate such, the town clerk shall issue a warrant for the
20amount thereof of the listed expenses and fees upon the town treasurer payable to
21such the person to whom the certificate was executed and delivered.
AB970,28,11 22(b) The amount so paid by the town treasurer under par. (a) together with
23interest at the rate of one per cent a 1% per month shall be included by the town clerk

1in the next tax roll as a special charge against such the lands and such charged with
2the expense and fees. The special
charge shall be collected by the town treasurer with
3the other taxes in such the town. Any such special charge under this paragraph
4remaining unpaid shall be added to the list of delinquent taxes returned to the county
5treasurer, who. The county treasurer shall collect the same delinquent special
6charge
or sell the land as for delinquent taxes; and all. All proceedings in relation
7thereto to the sale of land for a delinquent special charge shall be the same in all
8respects as in the case of land sold for other delinquent taxes. Every county treasurer
9who shall collect or receive any moneys on account of such delinquent charges under
10this subsection
shall pay the same moneys received to the treasurer of the proper
11town.
Note: Subdivides provision, replaces word form of numbers with digits, and
replaces language for greater readability and conformity with current style.
AB970, s. 38 12Section 38. 90.13 (title) of the statutes is amended to read:
AB970,28,13 1390.13 (title) Partition fence on newly-enclosed newly enclosed land.
AB970, s. 39 14Section 39. 90.13 of the statutes is renumbered 90.13 (1) and amended to read:
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