Sec. 70.32, Wis. Stats.
Yes. Under state law (sec.
70.32(2)(c)1d, Wis. Stats.), the term "contiguous" means separated only by a road.
A road includes any public way. Therefore, a private road or driveway is not considered a road for purposes of administering this law.
No. Driveways serving a residence and farm buildings (not dedicated to the municipality) are not considered a road for purposes of administering this law.
No. Railroad property:
Yes. Parcels separated by municipal or county boundaries are considered contiguous.
MS 6-97Wisconsin Department of Revenue Division of State and Local Finance Equalization Bureau PO Box 8971 Madison, WI 53708-8971 Fax: (608) 264-6897
Miscellaneous - Agricultural Forest and Undeveloped Land