Wisconsin Code § 82.25

Highway taxes for limited-use road
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Notwithstanding s. 60.10 (1) (a) and (2) (a), the town board may levy and
collect a tax on property located in a recorded and filed plat that
existed on January 1, 2003, situated in a town requiring the approval of such town board, and adjoining a private road used by
the public located therein, and on property adjoining, where the
owner regularly uses such road which is not a portion of any
town, county, state, or federal highway system, not exceeding 3
mills for each dollar of assessed valuation thereof. The proceeds
of the tax shall be expended for the improvement and maintenance of any private roads used by the public located within the
recorded and filed plat. The town board shall not expend any of
the funds collected under this section upon a private driveway.

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