88.36 Hearing on report. (1) Upon the completion of the report provided for in s. 88.35, the drainage board shall fix the time and place of the hearing on the report and shall cause notice of the hearing to be given under s. 88.05 (2) (b) to the persons specified in s. 88.05 (4) (c). (2) At the hearing on the report the drainage board shall hear all objections to the report by any person who feels aggrieved. (3) With regard to objections relating to assessment of benefits against or award of damages to specified lands, any evidence may be introduced which tends to establish what assessments or awards would be equitable as compared with other lands in the district. (4) If the drainage board finds that the report requires modification or amendment, it shall modify or amend the report as the facts warrant. (5) Upon a determination by the board that the report is final, the board shall proceed with the work as provided in s. 88.62. (6) The board may not proceed with the work unless it finds that the cost of construction of the work necessary under the order will not exceed 75 percent of the total assessment of benefits against those lands whose assessments of benefits and awards of damages are sought to be confirmed by the order. History: 1977 c. 135 s. 19; 1993 a. 456; 1995 a. 225.
SUBCHAPTER IV GENERAL RULES APPLICABLE TO ASSESSMENTS 88.40 Assessments for costs to be certified to register of deeds; assessments are lien on lands. (1) Immediately after the issuance of a drainage board order levying any assessments for costs, whether original or supplemental, the drainage board shall record in the office of the register of deeds in each county in which the assessed lands are situated a certified copy of the order, including a true description of each parcel of land in that county that was so assessed and the amount that it was assessed. (2) From the time of recording the order confirming such assessments for costs until they are paid, such assessments and the interest thereon are a first lien upon the lands assessed and take priority over all other liens or mortgages except liens for general taxes and liens under ss. 292.31 (8) (i) and 292.81, regardless of the priority in time of such other liens or mortgages. (3) When any assessment which is a lien on land has been fully paid, the board shall execute in writing a satisfaction of such lien. Such satisfaction may be recorded in the office of the register of deeds. History: 1993 a. 453, 456; 1995 a. 227; 1997 a. 27.