Untitled section

70.57 ;

87.01(3)(b)

(b)

As applied to any tract of land, such proportion of the assessed value thereof, as determined by the local assessor, as the equalized assessed value of all the real estate in the town, village or city in which such tract is located bears to the aggregate assessed value of the real estate in such town, village or city, as determined by its assessor;

87.01(3)(c)

(c)

As applied to a parcel of land, such proportion of the equalized assessed value of the tract of which such parcel is a part, as the department shall determine to correctly represent the relative value of such parcel as compared with the remainder of the tract.

87.01(4)

(4)

 

“Owner” means any person, partnership, association or corporation having the fee title or any lesser estate in lands, except estates at will and by sufferance.

87.01(5)

(5)

 

“Parcel of land” means that portion of a tract of land which is benefited by the abatement or diminution of flood conditions.

87.01(6)

(6)

 

“Public corporation” means any county, town, village, city, school district, board of park commissioners and any other public body empowered to hold property, borrow money or levy taxes.

87.01(7)

(7)

 

“Public service corporation” means any corporation specified in s.