Article I - General Provisions.
§ 1.04 Construction
Chapter 1 – GENERAL PROVISIONS, RECORDS, SALES TAX, AND UNCLAIMED FUNDS
The following rules or meanings shall be applied in the construction and interpretation of
Code unless such application would be clearly inconsistent with the plain meaning or intent of the
Code.
A.
General Rule. All words and phrases shall be construed according to their plain
meaning in common usage. However, words or phrases with a technical or special meaning shall
be understood and construed according to that technical or special meaning if such is the intent of
the Code.
B.
Gender. Every word in the Code referring to the masculine gender shall also be
construed to apply to females, and vice versa.
C.
Singular and Plural. Every word in the Code referring to the singular number only
shall be construed to apply to several persons or things, and every word in the Code referring to a
plural number shall also be construed to apply to one person or thing.
D.
Person. The word “person” shall mean any of the following entities: natural
persons, corporations, partnerships, associations, bodies politic, or any other entity of any kind
which is capable of being sued.
E.
Tense. The use of any verb in the present tense shall not preclude the interpretation
of the verb in the future tense where appropriate.
F.
Fine. The term “fine” shall be the equivalent of the word “forfeiture”, and vice versa.
G.
Acts by Agents. When a Chapter requires an act to be done by a person which may
be legally performed by an authorized agent of that principal person, the requirements shall be
construed to include all acts performed by such agent.
H.
Computation of Time. In computing any period of time prescribed or allowed by
the Code, the day of the act or event from which the period of time begins to run shall not be
included, but the last day of the period shall be included, unless it is a Saturday, a Sunday or a
legal holiday. If the period of time prescribed or allowed is less than seven (7) days, Saturdays,
Sundays and legal holidays shall be excluded in the computation. As used in this Section, “legal
holiday” means any statewide legal holiday specified in § 995.20, Wis. Stats.
I.
Wisconsin Statutes. The term “Wisconsin Statutes” and its abbreviation as “Wis.
Stats.” shall mean, in the Code, the Wisconsin Statutes for the year 2014, and as amended.
J.
Wisconsin Administrative Code. The term “Wisconsin Administrative Code”
shall mean the Wisconsin Administrative Code as of the date of the adoption of this Code, and as
amended.
K.
Repeal. When any Chapter which has the effect of repealing a prior Chapter is itself
repealed, such repeal shall not be construed to revive the prior Chapter or any part thereof, unless
expressly so provided.
L.
Joint Authority. All words purporting to give a joint Authority to three (3) or more
county officers or other persons shall be construed as giving such Authority to a majority of such
officers or other persons.
