Wisconsin Code § 83.065

County road and bridge fund; tax levy
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The
county board shall annually levy a tax of not more than 2 mills on
the dollar, in addition to all other taxes, and the proceeds shall be
known as the “County Road and Bridge Fund”. Expenditures
from said fund shall be made only for the purposes of constructing and maintaining highways and bridges under this chapter and
for purchasing, operating, renting and repairing machinery, quarries and gravel pits used in such construction and maintenance.

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