Wisconsin § 82.25 - Highway taxes for limited-use road.
Full text of Wisconsin Wisconsin Statutes § 82.25 — Highway taxes for limited-use road., with citation guidance and answers to common questions.
§ 82.25. Highway taxes for limited-use road.
Notwithstanding s. 60.10 (1) (a) and (2) (a) , the town board may levy and collect a tax on property located in a recorded and filed plat that existed on January 1, 2003, situated in a town requiring the approval of such town board, and adjoining a private road used by the public located therein, and on property adjoining, where the owner regularly uses such road which is not a portion of any town, county, state, or federal highway system, not exceeding 3 mills for each dollar of assessed valuation thereof. The proceeds of the tax shall be expended for the improvement and maintenance of any private roads used by the public located within the recorded and filed plat. The town board shall not expend any of the funds collected under this section upon a private driveway. 82.25 History History: 1985 a. 29 ; 1991 a. 316 ; 1997 a. 35 ; 1999 a. 96 ; 2003 a. 214 s. 129 . 82.25 Note NOTE: 2003 Wis. Act 214 , which affected this section, contains extensive explanatory notes.
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 82.25
What does Wisconsin Statutes § 82.25 cover?
Section 82.25 ("Highway taxes for limited-use road.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 82.25?
A common citation format is "Wisconsin Statutes § 82.25" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 82.25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.