2025 Statutes Index

Telecommunication service, interruption authorized in crisis, 196.63

Telecommunication terminal for law enforcement, 59.54 (9)

Transportation of pupils in hazardous areas, review plan, 121.54 (9)

Trespass to dwellings, arrest and removal policy required, 175.403

Unclaimed property:

Disposition, 59.66 (3)

Undersheriff:

Attorney, practice as restricted, 59.30

Duties, vacancy, 59.26

Unlawful assembly, suppression, 947.06

Vacancy:

How filled, 17.21

Undersheriff to act, 59.26

Worker’s compensation, 102.07

counties_18. surveyor 18. Surveyor

Generally, 59.45

Bond and oath, 59.21

Certificate of as evidence, 59.75

Election, term, 59.20 (2)

Eligibility for elective office, 59.20 (1)

Office, location, when open, 59.20 (3) (a)

Penalty for failure to perform duties, 59.46

Statute of limitations, damages for errors, 893.37

Substitute, when appointed, 59.75

Surveys:

Expressing bearings, subdividing sections, 59.73

Perpetuating and relocation of section corners, landmarks, 59.74

Town survey, contract for, bond, 60.84

Vacancy, filling, 17.21

counties_19. taxes 19. Taxes

Apportionment to municipalities, 70.63

Fees, reasonableness requirement, 66.0628

Income tax levy prohibited, 66.0611

Levy authority:

Generally, 59.51 (2), 70.62

Airports, 114.15

Fairs, 59.56 (14)

Levy limit, 66.0602

Libraries, 43.64

Road and bridge fund, 83.065

Veterans’ memorials, 45.72

Veterans’ relief, 45.86

Levy rate limit, 59.605

Revenue department rule-making, 73.028

Metalliferous mineral mining, 70.395

Use of tax payments by counties, 70.396

Motor vehicle fuel tax not to be levied by, 78.82

Omitted tax, procedure, 70.62 (3)

Payments in lieu of taxes, 59.52 (16)

Property taxes, see Taxation

Racing:

Admissions tax, 562.08

Prohibited taxes and assessments, 66.0613

Revenue department, obligation to provide information, personal liability of delinquent officers, 73.03

Sales and use tax:

Administration, distribution, 77.76

Adoption, by ordinance, 77.70

Applicability of general sales tax law, 77.79

Imposition, 77.71

Jurisdiction, 77.73

Premier resort area tax, 77.994

Administration, 77.9941

Establishment; ordinance, 66.1113

Registration, 77.78

Reports, 77.75

Retailers, duties, 77.785

Seller permits, 77.74

Situs of goods and services, 77.72

Transitional provisions, 77.77

Shared revenue account, distributive shares of, 79.02 to 79.09

Special assessments:

Authority to assess:

Dams, 31.38 (4)

Harbor improvements, 30.31 (6)

Highways, counties over 150,000, 86.185

Park land acquisition, 27.065

Private on-site wastewater treatment system pumping, 145.20 (4)

Bond financing of projects, anticipating revenues, 66.0713, 67.16

County property subject to, 66.0705

Farmland preservation land, exemption from, 91.50, 91.70

Installment payments, deferrals; delinquencies, 66.0715, 67.16 (2)

Lien of special assessment, 66.0701 (1), 66.0703 (13), 66.0717

Preliminary payment, as condition of beginning project, 66.0709

Tax equalization, assessment of counties, 70.57

counties_20. treasurer 20. Treasurer

Abandoned property, proceeds, 59.66 (3)

Aid to families with dependent children, payment, 49.19

Bond and oath, 59.21

Cash retention, 59.61