Wisconsin Code § 88.45

Procedure upon discovering omitted assessments
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(1) Upon learning of an omission to assess benefits or
to assess costs or to award damages to any lands in a district, the
board shall issue an order making the assessments or awards that
the board considers just.
(2) No omission to assess benefits or to assess for costs or to
award damages to any lands in a district renders any assessment
in the district voidable.
(3) This section is retroactive.

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