Wisconsin Code § 349.115

Authority to impound vehicles
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(1) A political
subdivision may, by ordinance, authorize a law enforcement officer, at the discretion of the officer, to impound any vehicle used in
the commission of a violation of s. 346.62 or a local ordinance in
strict conformity with s. 346.62 at the time of issuing a citation or
making an arrest for the offense. The ordinance may provide for
impoundment of the vehicle until the reasonable costs of impounding the vehicle, including towing or other transportation
costs and storage costs, and any outstanding fine or forfeiture
owed by the owner of the vehicle are fully paid.
(1m) Upon impounding a vehicle under sub. (1), a law enforcement officer shall make a reasonable effort to determine if
the vehicle has been reported as stolen. If the officer determines
that the vehicle has been reported as stolen, the officer or political
subdivision shall make a reasonable attempt to contact the owner.
Notwithstanding sub. (2), the political subdivision shall return to
its owner a vehicle reported as stolen and impounded under sub.
(1) without the payment of a fee or charge. If a vehicle reported
as stolen remains unclaimed for more than 60 days after impoundment, the political subdivision may dispose of the vehicle
following the same procedure as provided for disposing of an
abandoned vehicle under s. 342.40.
(2) A political subdivision shall return to its owner a vehicle
impounded under sub. (1) upon payment of the amount required
under the ordinance.
(3) Subject to sub. (1m), a political subdivision that has impounded a vehicle under sub. (1) may dispose of the vehicle by
following the same procedure as provided for disposing of an
abandoned vehicle under s. 342.40 if the impounded vehicle remains unclaimed for more than 90 days after the disposition of
the charge for which the vehicle was impounded.

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