Section 88.47. Apportionment of assessments when assessed parcel is divided.

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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.

1977 c. 449 ; 1993 a. 456 .

                    
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