Do parcels separated only by a road remain contiguous to each other?
Yes. Under state law (sec.70.32(2)(c)1d, Wis. Stats.), the term "contiguous" means separated only by a road.
Does "road" as a boundary mean only federal, state, county, or town roads? Do private roads qualify as roads?
A road includes any public way. Therefore, a private road or driveway is not considered a road for purposes of administering this law.
Is a driveway used for a residence and farm buildings considered a road?
No. Driveways that serve a residence and farm buildings (not dedicated to the municipality) are not considered a road for purposes of administering this law.
Does railroad property owned by a railroad company, or railroad property containing a right-of-way, get treated in the same manner as roads?
No. Railroad property:
- Owned by a railroad is private property with a separate owner and is not treated as a road
- Railroad property having a right-of-way is not treated as a road
Are parcels owned by the same owner and separated by a municipal or county boundary considered contiguous?
Yes. Parcels separated by municipal or county boundaries are considered contiguous.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Division of State and Local Finance
PO Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6897