Wisconsin Code § 82.37

Tunnel under highway by landowner
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The owner
of land on both sides of a town highway may construct a tunnel
under the highway, and may erect fences that are necessary for the
use of the tunnel. The tunnel shall not interfere with or endanger
travel on the highway. The owner shall maintain the tunnel and
shall be liable for all damages that occur as a result of the failure
to keep the tunnel in repair. Unless authorized by a town meeting,
the tunnel shall not be less than 25 feet in length. The electors of
the town at an annual town meeting may authorize the construction of a tunnel that is less than 25 feet, but at least 16 feet in
length.

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