88.47 Apportionment of assessments when assessed parcel is divided.
88.47
88.47 Apportionment of assessments when assessed parcel is divided. If any tract of land which has been assessed benefits as a unit subsequently is divided into smaller parcels, the board shall issue an order to apportion the assessment, and any unpaid assessment for costs based thereon, among the several divisions in a manner that is equitable.88.47 - ANNOT.
History: 1977 c. 449; 1993 a. 456.