Wisconsin Code § 88.63

Maintenance and repair of drains
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(1g) In this
section “maintenance and repair” refers to the restoration of a
drain or any part thereof as nearly as practicable to the same condition as when originally constructed or subsequently improved,
including resloping of open ditches and leveling of spoil banks or
excavated materials, and such routine operations as from time to
time may be required to remove obstructions and preserve the efficiency of the drains. The terms do not include any substantial
or material alteration, enlargement or extension of the drainage
system of the district.
(1m) It is the duty of the drainage board to maintain in good
condition the drains in all districts under the board’s jurisdiction
and to repair such drains when necessary. The board shall have
all drains under its jurisdiction inspected annually to determine
the need for maintenance and repair work. The board shall apportion the cost of such inspection to the various districts involved and the cost shall be paid out of any funds of the district
available for maintenance and repair. The board may hire an inspector or authorize one or more owners of land in the drainage
district to make the inspection or members of the board may
themselves make the inspection.
(2) The board may establish and maintain a fund for the payment of the costs of normal operations and maintenance and repair and for emergency expenses. Moneys in a fund under this
subsection may not exceed amounts reasonably necessary for the
purposes under this subsection.
(4) The drainage board may use the funds assessed for maintenance and repair to pay for the costs of undertaking or defending a lawsuit involving the board, a board member or a drainage
district or for representing an owner of land in a drainage district
as provided in s. 88.21 (13). The board shall allocate the costs to
individual drainage districts in an equitable manner.

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