Wisconsin Code § 88.71

Enlarging or supplementing existing drains
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(1) Whenever the board is petitioned by the owners of one-tenth
of the lands in a district to enlarge existing drains or to lay out and
construct new drains in such district, or whenever the board is of
the opinion that the plan of drainage of the district is or will be insufficient to effect a thorough drainage of such district or any portion thereof, and that enlarged or supplemental drains are required to effect such drainage, the board shall cause to be prepared plans and specifications for the enlargement of existing
drains or for the construction of sufficient supplemental drains to
complete the drainage of such district.
(1m) If the drainage board is satisfied that the public health
or welfare will be promoted by the enlarged or supplemental
drains and that the benefits from the drains will exceed the cost of
construction, the drainage board shall order the construction of
the enlarged or supplemental drains.
(2) The board shall estimate the cost of construction of the
enlargements or supplemental drains together with the cost of all
additional bridges that the district must build and shall assess the
costs against the lands benefited, as provided in ss. 88.35 and
88.36 and in this subsection. The board shall award to each parcel of land the damages caused to the land by the supplemental
work and shall assess benefits against the lands benefited by the
supplemental work. The benefits shall be apportioned and assessed so that all assessed lands are required to pay a sum total for
the construction of the total drainage proportionate to the actual
benefits received by the lands from the total drainage.

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