Wisconsin Code § 60.55

Fire protection
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(1) GENERAL AUTHORITY. (a) The
town board shall provide for fire protection for the town. Fire
protection for the town, or any portion of the town, may be provided in any manner, including:
1. Establishing a town fire department.
2. Joining with another town, village or city to establish a
joint fire department. If the town board establishes a joint fire department with a village under s. 61.65 (2) (a) 3., the town board
shall create a joint board of fire commissioners with the village
under s. 61.65 (2) (b) 2.
3. Contracting with any person.
4. Utilizing a fire company organized under ch. 213.
5. Creating a combined protective services department under
s. 60.553.
(b) The town board may provide for the equipping, staffing,
housing and maintenance of fire protection services.
(2) FUNDING. The town board may:
(a) Appropriate money to pay for fire protection in the town.
(b) Charge property owners a fee for the cost of fire protection
provided to their property under sub. (1) (a) according to a written schedule established by the town board.
(c) Levy taxes on the entire town to pay for fire protection.
(d) Levy taxes on property served by a particular source of
fire protection, to support the source of protection.

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