Agricultural Forest and Undeveloped Land – Roads and Similar Issues

​ Sec. 70.32, Wis. Stats.

  1. Do parcels separated only by a road remain contiguous to each other?

  2. Does "road" as a boundary mean only federal, state, county, or town roads? Do private roads qualify as roads?

  3. Is a driveway used for a residence and farm buildings considered a road?

  4. Does railroad property owned by a railroad company, or railroad property containing a right-of-way, get treated in the same manner as roads?

  5. Are parcels owned by the same owner and separated by a municipal or county boundary considered contiguous?


Contact the appropriate Equalization Bureau District Office.