Wisconsin Code § 88.405

Assessment for connection to district drain
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When any new drain is connected to an existing district drain,
whether or not the area drained by the new drain is within the
drainage district, the drainage board by order may assess against
the newly drained land a reasonable share of the cost of constructing the existing district drain. If an assessment is made under this
section and the area drained by the new drain is not within the
drainage district, the drainage board shall proceed under s. 88.78
to annex the land to the drainage district.

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