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SB21,2011 23Section 2011. 67.12 (12) (a) of the statutes is amended to read:
SB21,796,924 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
25indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not

1limited to paying any general and current municipal expense, and refunding any
2municipal obligations, including interest on them. Each note, plus interest if any,
3shall be repaid within 10 years after the original date of the note, except that notes
4issued under this section for purposes of ss. 119.498, 145.245 (12m) , 2013 stats.,
5281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of
6the capital costs of a metropolitan sewerage district, or issued by a 1st class city or
7a county having a population of 500,000 or more, to pay unfunded prior service
8liability with respect to an employee retirement system, shall be repaid within 20
9years after the original date of the note.
SB21,2012 10Section 2012 . 67.12 (12) (a) of the statutes, as affected by 2015 Wisconsin Act
11.... (this act), is amended to read:
SB21,796,2212 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
13indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
14limited to paying any general and current municipal expense, and refunding any
15municipal obligations, including interest on them. Each note, plus interest if any,
16shall be repaid within 10 years after the original date of the note, except that notes
17issued under this section for purposes of ss. 119.498, 145.245 (12m), 2013 stats.,
18281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of
19the capital costs of a metropolitan sewerage district, or issued by a 1st class city or
20a county having a population of 500,000 750,000 or more, to pay unfunded prior
21service liability with respect to an employee retirement system, shall be repaid
22within 20 years after the original date of the note.
SB21,2013 23Section 2013. 69.30 (1) (bd) of the statutes is repealed.
SB21,2014 24Section 2014. 69.30 (2) of the statutes is amended to read:
SB21,797,8
169.30 (2) A financial institution, state agency, county department, Wisconsin
2works agency, or service office or long-term care district or an employee of a financial
3institution, state agency, county department, Wisconsin works agency, or service
4office or long-term care district is not subject to s. 69.24 (1) (a) for copying a certified
5copy of a vital record for use by the financial institution, state agency, county
6department, Wisconsin works agency, or service office or long-term care district,
7including use under s. 45.04 (5), if the copy is marked "FOR ADMINISTRATIVE
8USE".
SB21,2015 9Section 2015. 70.05 (1) of the statutes is amended to read:
SB21,797,2010 70.05 (1) The assessment of general property for taxation in all the towns,
11cities, and villages of this state shall be made according to this chapter unless
12otherwise specifically provided. There shall be elected at the spring election one
13assessor for each taxation district not subject to assessment by a county assessor
14under s. 70.99 if election of the assessor is provided. Commencing with the 1977
15elections and appointments made on and after January 1, 1977, no person may
16assume the office of town, village, city or county assessor unless certified by the
17department of revenue under s. 73.09 as qualified to perform the functions of the
18office of assessor. If a person who has not been so certified is elected to the office, the
19office shall be vacant and the appointing authority shall fill the vacancy from a list
20of persons so certified by the department of revenue.
SB21,2016 21Section 2016. 70.05 (2) of the statutes is amended to read:
SB21,797,2522 70.05 (2) The governing body of any town, city or village not subject to
23assessment by a county assessor under s. 70.99
that may conduct its own
24assessments under s. 70.991 (3)
may provide for the selection of one or more assistant
25assessors to assist the assessor in the discharge of the assessor's duties.
SB21,2017
1Section 2017. 70.05 (4) of the statutes is amended to read:
SB21,798,52 70.05 (4) All assessment personnel, including personnel of a county assessor
3system under s. 70.99, appointed under this section on or after January 1, 1977,
shall
4have passed an examination and have been certified by the department of revenue
5as qualified for performing the functions of the office.
SB21,2018 6Section 2018. 70.05 (4m) of the statutes is amended to read:
SB21,798,177 70.05 (4m) A taxation district An assessor may not enter upon a person's real
8property for purposes of conducting an assessment under this chapter more than
9once in each year, except that an assessor may enter upon a person's real property
10for purposes of conducting an assessment under this chapter more often if the
11property owner consents. A property owner may deny entry to an assessor if the
12owner has given prior notice to the assessor that the assessor may not enter the
13property without the property owner's permission. Each taxation district county and
14regional assessment unit
assessor shall create and maintain a database identifying
15all such property owners in the taxation district county or region and each assessor
16for a city that conducts its own assessments under s. 70.991 (3) shall create and
17maintain a database identifying all such property owners in the city
.
SB21,2019 18Section 2019. 70.05 (5) (b) of the statutes is repealed.
SB21,2020 19Section 2020. 70.05 (5) (ba) of the statutes is created to read:
SB21,798,2520 70.05 (5) (ba) In 2017 and in each year thereafter, each city that conducts
21assessments under s. 70.991 (3) and each county, and regional assessment unit shall
22assess the property within its boundaries at full value. Before an assessor conducts
23an assessment under this paragraph, the city, county, or regional assessment unit
24shall publish a notice on its Internet site, as prescribed by rule by the department
25of revenue.
SB21,2021
1Section 2021. 70.05 (5) (bb) of the statutes is created to read:
SB21,799,62 70.05 (5) (bb) In 2017 and in each year thereafter, each city that conducts
3assessments under s. 70.991 (3) and each county, and regional assessment unit shall
4submit the full market value of the property within the boundaries of the city, county,
5or regional assessment unit to the department of revenue no later than the 2nd
6Monday in June in an electronic format, as determined by the department.
SB21,2022 7Section 2022. 70.05 (5) (c) of the statutes is amended to read:
SB21,799,158 70.05 (5) (c) Annually beginning in 1992, the department of revenue shall
9determine the ratio of the assessed value to the full value of all taxable general
10property and of each major class of property of each taxation district and publish its
11findings in the report required under s. 73.06 (5)
audit and correct the values
12submitted to the department under par. (bb). The department shall finalize and
13publish the final values no later than September 15, 2017, for values submitted
14under par. (bb) in 2017 and no later than August 1 for values submitted under par.
15(bb) in subsequent years
.
SB21,2023 16Section 2023. 70.05 (5) (d) of the statutes is repealed.
SB21,2024 17Section 2024. 70.05 (5) (f) of the statutes is repealed.
SB21,2025 18Section 2025. 70.05 (5) (g) of the statutes is repealed.
SB21,2026 19Section 2026. 70.05 (5) (h) of the statutes is created to read:
SB21,799,2520 70.05 (5) (h) 1. With regard to the actions of a city that conducts assessments
21under s. 70.991 (3), if the secretary of revenue determines substantial noncompliance
22with assessing property at full value under par. (ba), the city becomes subject to
23assessment by the county or regional assessment unit where the city is located, as
24provided under s. 70.991 (3) (a), beginning with the assessment in the year following
25the year in which the substantial noncompliance occurred.
SB21,800,19
12. With regard to the actions of a county or regional assessment unit, if the
2secretary of revenue determines substantial noncompliance with assessing property
3at full value under par. (ba), the department of revenue shall assist the county or
4regional assessment unit with the assessment in the year following the year in which
5the substantial noncompliance occurred. If in any year, beginning in 2017 and
6ending in 2022, the department provides assistance to a county or regional
7assessment unit under this subdivision, the county or regional assessment unit shall
8pay to the department an amount equal to 50 percent of the costs to the department
9to provide the assistance. If in any year beginning after 2022 the department
10provides assistance to a county or regional assessment unit under this subdivision,
11the county or regional assessment unit shall pay to the department an amount equal
12to 100 percent of the costs to the department to provide the assistance. If a county
13or regional assessment unit fails to remit payment for assistance under this
14subdivision, the department of revenue shall notify the department of transportation
15and the department of transportation shall reduce the road aid under s. 86.30 (9) (b)
16for the county or the counties participating in the regional assessment unit in an
17amount equal to the amount the county or regional assessment unit owes the
18department of revenue under this subdivision and remit that amount to the
19department or revenue.
SB21,800,2320 3. The secretary of revenue may require the county or regional assessment unit
21to replace the assessment administrator for the county or regional assessment unit
22if the incumbent assessment administrator demonstrates fraud, deceit, negligence,
23incompetence, or misconduct or is subject to s. 73.09 (4) (b).
SB21,2027 24Section 2027. 70.055 of the statutes is repealed.
SB21,2028 25Section 2028. 70.06 (1) of the statutes is amended to read:
SB21,801,7
170.06 (1) In cities of the 1st class the assessment of property for taxation shall
2be under the direction of the city commissioner of assessments, who shall perform
3such duties in relation thereto as are prescribed by the common council, and the
4assessment rolls of the city shall be made as the council directs, except where such
5city of the 1st class is under the jurisdiction of a county an assessor under s. 70.99
670.991. Manufacturing property subject to s. 70.995 shall be assessed according to
7that section.
SB21,2029 8Section 2029. 70.06 (5) of the statutes is amended to read:
SB21,801,109 70.06 (5) This section shall not apply to a city of the 1st class after it has come
10under a county assessor or regional assessment unit system under s. 70.991.
SB21,2030 11Section 2030. 70.075 of the statutes is repealed.
SB21,2031 12Section 2031. 70.08 of the statutes is repealed.
SB21,2032 13Section 2032. 70.10 of the statutes is amended to read:
SB21,801,21 1470.10 Assessment, when made, exemption. The assessor shall assess all
15real and personal property as of the close of January 1 of each year. Except in cities
16of the 1st class and 2nd class cities that have a board of assessors under s. 70.075,
17the assessment shall be finally completed before the first Monday in April. All real
18property conveyed by condemnation or in any other manner to the state, any county,
19city, village or town by gift, purchase, tax deed or power of eminent domain before
20January 2 in such year shall not be included in the assessment. Assessment of
21manufacturing property subject to s. 70.995 shall be made according to that section.
SB21,2033 22Section 2033. 70.11 (2) of the statutes is amended to read:
SB21,802,1223 70.11 (2) Municipal property and property of certain districts, exception.
24Property owned by any county, city, village, town, school district, technical college
25district, public inland lake protection and rehabilitation district, metropolitan

1sewerage district, municipal water district created under s. 198.22, joint local water
2authority created under s. 66.0823, long-term care district under s. 46.2895 or town
3sanitary district; lands belonging to cities of any other state used for public parks;
4land tax-deeded to any county or city before January 2; but any residence located
5upon property owned by the county for park purposes that is rented out by the county
6for a nonpark purpose shall not be exempt from taxation. Except as to land acquired
7under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after
8August 17, 1961, to any such governmental unit or for its benefit while the grantor
9or others for his or her benefit are permitted to occupy the land or part thereof in
10consideration for the conveyance. Leasing the property exempt under this
11subsection, regardless of the lessee and the use of the leasehold income, does not
12render that property taxable.
SB21,2034 13Section 2034. 70.11 (4b) (b) of the statutes is amended to read:
SB21,802,1514 70.11 (4b) (b) It is financed by the Housing and Economic Development
15Authority under s. 234.03 (13), 2013 stats.
SB21,2035 16Section 2035. 70.11 (4b) (c) of the statutes is amended to read:
SB21,802,1817 70.11 (4b) (c) The Housing and Economic Forward Wisconsin Development
18Authority holds a first-lien mortgage security interest on it.
SB21,2036 19Section 2036. 70.11 (38c) of the statutes is created to read:
SB21,802,2420 70.11 (38c) University of Wisconsin System Authority. Notwithstanding the
21provisions of s. 70.11 (intro.) that relate to leased property, all property owned by the
22University of Wisconsin System Authority and all property leased to the University
23of Wisconsin System Authority that is owned by the state, provided that use of the
24property is primarily related to the purposes of the authority.
SB21,2037 25Section 2037. 70.11 (38r) of the statutes is amended to read:
SB21,803,5
170.11 (38r) Economic Development Corporation Forward Authority. All
2property owned by the Wisconsin Economic Development Corporation Forward
3Wisconsin Development Authority
, provided that use of the property is primarily
4related to the purposes of the Wisconsin Economic Development Corporation
5Forward Wisconsin Development Authority.
SB21,2038 6Section 2038. 70.114 (1) (a) of the statutes is renumbered 70.114 (1) (am).
SB21,2039 7Section 2039. 70.114 (1) (ag) of the statutes is created to read:
SB21,803,88 70.114 (1) (ag) "Board" means the board of commissioners of public lands.
SB21,2040 9Section 2040. 70.114 (1) (b) 2. of the statutes is amended to read:
SB21,804,310 70.114 (1) (b) 2. For land purchased on or after July 1, 2011, "estimated value,"
11for the year during which land is purchased, means the lesser of the purchase price
12or the determination of the land's equalized valuation under s. 70.57 in the year
13before the year during which the land is purchased, increased or decreased to reflect
14the annual percentage change in the equalized valuation of all property, excluding
15improvements, in the taxation district, as determined by comparing the most recent
16determination of equalized valuation under s. 70.57 for that property, except that if
17the land was exempt from taxation in the year prior to the year during which the
18Department department or board purchased the land, or enrolled in the forest
19cropland program under subch. I of ch. 77 or the managed forest land program under
20subch. VI of ch. 77 at the time of purchase, "estimated value," for the year during
21which the land is purchased, means the lesser of the purchase price or an amount
22that would result in a payment under sub. (4) that is equal to $10 per acre.
23"Estimated value," for later years, means the value that was used for calculating the
24aid payment under this section for the prior year increased or decreased to reflect the
25annual percentage change in the equalized valuation of all property, excluding

1improvements, in the taxation district, as determined by comparing the most recent
2determination of equalized valuation under s. 70.57 for that property to the next
3preceding determination of equalized valuation under s. 70.57 for that property.
SB21,2041 4Section 2041. 70.114 (1) (c) of the statutes is amended to read:
SB21,804,95 70.114 (1) (c) "Land" means state forests, as defined in s. 28.02 (1), that are
6acquired after December 31, 1991, state parks that are acquired after
7December 31, 1991, under s. 27.01 and other areas that are acquired after
8December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31, 24.61
9(2) (a) 10.,
or 29.749 (1).
SB21,2042 10Section 2042. 70.114 (1) (d) of the statutes is amended to read:
SB21,804,2211 70.114 (1) (d) "Purchase price" means the amount paid by the department or
12the board
for a fee simple interest in real property. "Purchase price" does not include
13administrative costs incurred by the department or the board to acquire the land,
14such as legal fees, appraisal costs or recording fees. If real estate is transferred to
15the department or the board by gift or is sold to the department or the board for an
16amount that is less than the estimated fair market value of the property as shown
17on the property tax bill prepared for the prior year under s. 74.09, "purchase price"
18means an amount equal to the estimated fair market value of the property as shown
19on that tax bill. If the real estate is exempt from taxation at the time that it is
20transferred or sold to the department or the board and if the property was not sold
21at an arm's-length sale, "purchase price" means the fair market value of the real
22estate at the time that the department or the board takes title to it.
SB21,2043 23Section 2043. 70.114 (3) of the statutes is amended to read:
SB21,805,3
170.114 (3) Ascertaining rate. Each year, the department or the board shall
2ascertain the aggregate net general property tax rate for taxation districts to which
3aids are paid under this section by the department or the board.
SB21,2044 4Section 2044. 70.114 (4) (a) of the statutes is amended to read:
SB21,805,125 70.114 (4) (a) Except as provided under par. (c), on or before January 31, the
6department or the board shall pay to each treasurer of a taxation district, with
7respect to each parcel of land acquired by the department or the board within the
8taxation district on or before January 1 of the preceding year, an amount determined
9by multiplying each parcel's estimated value equated to the average level of
10assessment in the taxation district by the aggregate net general property tax rate
11that would apply to the parcel of land if it were taxable, as shown on property tax bills
12prepared for that year under s. 74.09.
SB21,2045 13Section 2045. 70.114 (4) (c) of the statutes is amended to read:
SB21,805,1714 70.114 (4) (c) The department or the board shall withhold from the payment
15amount determined under par. (a) the state's proportionate share of the tax that
16would be levied on the parcel if it were taxable and shall deposit that amount into
17the conservation fund.
SB21,2046 18Section 2046. 70.119 (1) of the statutes is amended to read:
SB21,806,419 70.119 (1) The state, the University of Wisconsin System Authority, and the
20University of Wisconsin Hospitals and Clinics Authority shall make reasonable
21payments at established rates for water, sewer and electrical services and all other
22services directly provided by a municipality to state facilities, facilities of the
23University of Wisconsin System Authority described in s. 70.11 (38c),
and facilities
24of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11
25(38), including garbage and trash disposal and collection, which are financed in

1whole or in part by special charges or fees. Such payments for services provided to
2state facilities shall be made from the appropriations to state agencies for the
3operation of the facilities. Each state agency making such payments shall annually
4report the payments to the department.
SB21,2047 5Section 2047. 70.119 (3) (d) of the statutes is amended to read:
SB21,806,116 70.119 (3) (d) "Municipal services" means police and fire protection, garbage
7and trash disposal and collection not paid for under sub. (1) and, subject to approval
8by the committee, any other direct general government service provided by
9municipalities to state facilities, facilities of the University of Wisconsin System
10Authority described in s. 70.11 (38c),
and facilities of the University of Wisconsin
11Hospitals and Clinics Authority described in s. 70.11 (38).
SB21,2048 12Section 2048. 70.119 (3) (e) of the statutes is amended to read:
SB21,806,1713 70.119 (3) (e) "State facilities" means all property owned and operated by the
14state for the purpose of carrying out usual state functions, including the branch
15campuses of the university of Wisconsin system but not including land held for
16highway right-of-way purposes or acquired and held for purposes under s. 85.08 or
1785.09
.
SB21,2049 18Section 2049 . 70.119 (3) (e) of the statutes, as affected by 2015 Wisconsin Act
19.... (this act), is amended to read:
SB21,806,2420 70.119 (3) (e) "State facilities" means all property owned and operated by the
21state for the purpose of carrying out usual state functions, including the branch
22campuses of the university of Wisconsin system
but not including land held for
23highway right-of-way purposes or acquired and held for purposes under s. 85.08 or
2485.09.
SB21,2050 25Section 2050. 70.119 (4) of the statutes is amended to read:
SB21,807,6
170.119 (4) The department shall be responsible for negotiating with
2municipalities on payments for municipal services and may delegate certain
3responsibilities of negotiation to other state agencies, to the University of Wisconsin
4System Authority,
or to the University of Wisconsin Hospitals and Clinics Authority.
5Prior to negotiating with municipalities the department shall submit guidelines for
6negotiation to the committee for approval.
SB21,2051 7Section 2051. 70.119 (5) of the statutes is amended to read:
SB21,807,118 70.119 (5) Upon approval of guidelines by the committee, the department shall
9proceed with negotiations. In no case may a municipality withhold services to the
10state, to the University of Wisconsin System Authority, or to the University of
11Wisconsin Hospitals and Clinics Authority during negotiations.
SB21,2052 12Section 2052. 70.119 (6) of the statutes is amended to read:
SB21,807,2413 70.119 (6) No later than November 15 annually, the department shall report
14to the cochairpersons of the committee the results of its negotiations and the total
15payments proposed to be made in the subsequent calendar year. In computing the
16proposed payments to a municipality, the department shall base its calculations on
17the values of state facilities, facilities of the University of Wisconsin System
18Authority described in s. 70.11 (38c),
and facilities of the University of Wisconsin
19Hospitals and Clinics Authority described in s. 70.11 (38), as determined by the
20department for January 1 of the year preceding the year of the report, and the values
21of improvements to property in the municipality as determined under s. 70.57 (1) for
22January 1 of the year preceding the year of the report, and shall also base its
23calculations on revenues and expenditures of the municipality as reported under s.
2473.10 (2) for the year preceding the year of the report.
SB21,2053 25Section 2053. 70.119 (7) (a) of the statutes is amended to read:
SB21,808,9
170.119 (7) (a) The department shall make payment from the appropriation
2under s. 20.835 (5) (a) for municipal services provided by municipalities to state
3facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full
4amount under sub. (6) in any one year, the department shall prorate payments
5among the municipalities entitled thereto. The University of Wisconsin Hospitals
6and Clinics Authority shall make payment for municipal services provided by
7municipalities to facilities of the authority described in s. 70.11 (38). The University
8of Wisconsin System Authority shall make payment for municipal services provided
9by municipalities to facilities of the authority described in s. 70.11 (38c).
SB21,2054 10Section 2054. 70.119 (7) (b) of the statutes is amended to read:
SB21,808,1611 70.119 (7) (b) The department shall determine the proportionate cost of
12payments for municipal services provided by a municipality for each program
13financed from revenues other than general purpose revenues and revenues derived
14from academic student fees levied by the board of regents of the University of
15Wisconsin System
, and for each appropriation made from such revenues which
16finances the cost of such a program.
SB21,2055 17Section 2055. 70.119 (7) (c) of the statutes is amended to read:
SB21,809,218 70.119 (7) (c) The department shall assess to the appropriate program revenue
19and program revenue-service accounts and segregated funds the costs of providing
20payments for municipal services for the administration of programs financed from
21program revenues or segregated revenues, except program revenues derived from
22academic student fees levied by the board of regents of the University of Wisconsin
23System
. If payments are prorated under par. (a) in any year, the department shall
24assess costs under this paragraph as affected by the proration. The department shall
25transfer to the general fund an amount equal to the assessments in each year from

1the appropriate program revenue, program revenue-service and segregated revenue
2appropriations.
SB21,2056 3Section 2056. 70.365 of the statutes is amended to read:
SB21,810,15 470.365 Notice of changed assessment. When the assessor assesses any
5taxable real property, or any improvements taxed as personal property under s. 77.84
6(1), and arrives at a different total than the assessment of it for the previous year,
7the assessor shall notify the person assessed if the address of the person is known
8to the assessor, otherwise the occupant of the property. If the assessor determines
9that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be
10assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not
11undeveloped, agricultural forest, productive forest land, or other, the assessor shall
12notify the person assessed if the assessor knows the person's address, or otherwise
13the occupant of the property, that the person assessed may be subject to a conversion
14charge under s. 74.485. Any notice issued under this section shall be in writing and
15shall be sent by ordinary mail at least 15 days before the meeting of the board of
16review or before the meeting of the board of assessors in 1st class cities and in 2nd
17class cities that have a board of assessors under s. 70.075, except that, in any year
18in which the taxation district conducts a revaluation under s. 70.05, the notice shall
19be sent at least 30 days before the meeting of the board of review or board of
20assessors
. The notice shall contain the amount of the changed assessment and the
21time, date, and place of the meeting of the local board of review or of the board of
22assessors
. However, if the assessment roll is not complete, the notice shall be sent
23by ordinary mail at least 15 days prior to the date to which the board of review or
24board of assessors
has adjourned, except that, in any year in which the taxation
25district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days

1prior to the date to which the board of review or board of assessors has adjourned
.
2The assessor shall attach to the assessment roll a statement that the notices required
3by this section have been mailed and failure to receive the notice shall not affect the
4validity of the changed assessment, the resulting changed tax, the procedures of the
5board of review or of the board of assessors or the enforcement of delinquent taxes
6by statutory means. After the person assessed or the occupant of the property
7receives notice under this section, if the assessor changes the assessment as a result
8of the examination of the rolls as provided in s. 70.45 and the person assessed waives,
9in writing and on a form prescribed or approved by the department of revenue, the
10person's right to the notice of the changed assessment under this section, no
11additional notice is required under this section. The secretary of revenue shall
12prescribe the form of the notice required under this section. The form shall include
13information notifying the taxpayer of the procedures to be used to object to the
14assessment. The form shall also indicate whether the person assessed may be
15subject to a conversion charge under s. 74.485.
SB21,2057 16Section 2057. 70.44 (1) of the statutes is amended to read:
SB21,811,217 70.44 (1) Real or personal property omitted in whole or in part from assessment
18in any of the 2 next previous years, unless previously reassessed for the same year
19or years, shall be entered once additionally for each previous year of such omission,
20designating each such additional entry as omitted for the year of omission and
21affixing a just valuation to each entry for a former year as the same should then have
22been assessed according to the assessor's best judgment, and taxes shall be
23apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax
24roll for such entry. This section shall only applies to property that can be identified

1as property discrete from the property formerly assessed, and does
not apply to
2manufacturing property assessed by the department of revenue under s. 70.995.
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