Wisconsin Code § 83.15

Aid by county for state line bridge or highway
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The county board of any county bounded in part by a river, or by
a highway, either of which is also a state boundary line may aid
any municipality of such county in the construction of a bridge
across such river or any part thereof, or in the reconstruction of
the highway including its bridges by an appropriation therefor not
exceeding one-third of the cost of such bridge or of such highway.

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