Section 5.04. Entities subject to assessment.

  Direct or remainder assessments shall be made against:

(1)  Public utilities, as defined in s. 196.01 (5) , Stats.

(2)  Electric utilities, as defined in s. 196.491 (1) (d) , Stats. (for direct assessments only).

(3)  Power districts, as defined in s. 198.01 (1) and (3) , Stats.

(4)  Sewerage systems, as governed by ss. 66.0821 and 200.59 , Stats.

History: Cr. Register, August, 1982, No. 320 , eff. 9-1-82 ; corrections in (1) and (4) made under s. 13.93 (2m) (b) 7., Stats., Register April 2007 No. 616 .