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AB2-ASA1,118 3Section 118 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB2-ASA1,50,44 77.51 (12t) (a) Actual physical annexation to the real property.
AB2-ASA1,50,65 (b) Application or adaptation to the use or purpose to which the real property
6is devoted.
AB2-ASA1,50,87 (c) An intention on the part of the person making the annexation to make a
8permanent accession to the real property.
AB2-ASA1,119 9Section 119 . 77.54 (20n) (d) 2. of the statutes is amended to read:
AB2-ASA1,50,1310 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
11on real property assessed as manufacturing property under s. 70.995, or that would
12be assessed as manufacturing property under s. 70.995 if the building real property
13was located in this state.
AB2-ASA1,120 14Section 120 . 77.54 (20n) (d) 3. of the statutes is amended to read:
AB2-ASA1,50,1615 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
16building location described in subd. 2.
AB2-ASA1,121 17Section 121 . 77.54 (57d) (b) 1. of the statutes is amended to read:
AB2-ASA1,50,1918 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
19on real property assessed under s. 70.995.
AB2-ASA1,122 20Section 122 . 77.84 (1) of the statutes is amended to read:
AB2-ASA1,51,321 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
22shall enter in a special column or other appropriate place on the tax roll the
23description of each parcel of land designated as managed forest land, and shall
24specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
25designated open or closed under s. 77.83. The land shall be assessed and is subject

1to review under ch. 70. Except as provided in this subchapter, no tax may be levied
2on managed forest land, except that any building, improvements, and fixtures on
3managed forest land is subject to taxation as personal real property under ch. 70.
AB2-ASA1,123 4Section 123 . 78.55 (1) of the statutes is amended to read:
AB2-ASA1,51,65 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
676.02 (1).
AB2-ASA1,124 7Section 124 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
AB2-ASA1,125 8Section 125 . 79.096 (1) (b) of the statutes is created to read:
AB2-ASA1,51,129 79.096 (1) (b) Beginning in 2025, the department of administration shall pay
10to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the
11property taxes levied on the items of personal property described under s. 70.111 (28)
12for the property tax assessments as of January 1, 2023.
AB2-ASA1,126 13Section 126 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
14and amended to read:
AB2-ASA1,51,1715 79.096 (2) (a) (intro.) Each municipality shall report to the department of
16revenue, in the time and manner determined by the department, the all of the
17following:
AB2-ASA1,51,20 181. The amount of the property taxes levied on the items of personal property
19described under s. 70.111 (27) (b) for the property tax assessments as of January 1,
202017, on behalf of the municipality and on behalf of other taxing jurisdictions.
AB2-ASA1,127 21Section 127 . 79.096 (2) (a) 2. of the statutes is created to read:
AB2-ASA1,51,2522 79.096 (2) (a) 2. The amount of the property taxes levied on the items of
23personal property described under s. 70.111 (28) for the property tax assessments as
24of January 1, 2023, on behalf of the municipality and on behalf of other taxing
25jurisdictions.
AB2-ASA1,128
1Section 128. 79.096 (2) (c) of the statutes is created to read:
AB2-ASA1,52,52 79.096 (2) (c) If a municipality does not timely electronically file the report
3required by the department of revenue under par. (a), the following reductions will
4be made to the municipality's personal property aid distributed under sub. (1) (b) in
52025:
AB2-ASA1,52,66 1. Reduction of 25 percent, if not filed by June 30, 2024.
AB2-ASA1,52,87 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15,
82024.
AB2-ASA1,129 9Section 129 . 79.096 (2) (d) of the statutes is created to read:
AB2-ASA1,52,1310 79.096 (2) (d) If a municipality does not electronically file the report required
11by the department of revenue under par. (a) by July 15, 2024, the department may
12use the best information available to calculate the aid to distribute under sub. (1) (b)
13in 2025 to the applicable taxing jurisdictions.
AB2-ASA1,130 14Section 130 . 174.065 (3) of the statutes is amended to read:
AB2-ASA1,52,1915 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
16license taxes may be collected in the same manner as in s. 74.55 and a civil action
17under
ch. 799 for the collecting of personal property taxes, if the action is brought
18within 6 years after the January 1 of the year in which the taxes are required to be
19paid
.
AB2-ASA1,131 20Section 131. 706.05 (2m) (b) 3. of the statutes is created to read:
AB2-ASA1,52,2121 706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).
AB2-ASA1,132 22Section 132 . 815.18 (3) (intro.) of the statutes is amended to read:
AB2-ASA1,52,2523 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
24the following property is exempt, except as specifically provided in this section and
25ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
AB2-ASA1,133
1Section 133. 978.05 (6) (a) of the statutes is amended to read:
AB2-ASA1,53,142 978.05 (6) (a) Institute, commence or appear in all civil actions or special
3proceedings under and perform the duties set forth for the district attorney under ch.
4980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
5109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
6946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
7with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
8938 as the judge may request and perform all appropriate duties and appear if the
9district attorney is designated in specific statutes, including matters within chs. 782,
10976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
11of the county board to designate, under s. 48.09 (5), that the corporation counsel
12provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
13or 938.09 (6), the district attorney as an appropriate person to represent the interests
14of the public under s. 48.14 or 938.14.
AB2-ASA1,134 15Section 134. Nonstatutory provisions.
AB2-ASA1,53,2116 (1) Reports from taxing jurisdictions. If legislation is enacted during the
172023-24 legislative session to eliminate the personal property tax imposed under ch.
1870, effective with the January 1, 2024, assessments, each taxing jurisdiction shall
19report to the department of revenue, in the time and manner determined by the
20department, the amount of the property taxes levied on all items of personal property
21for the property tax assessments as of January 1, 2023.
AB2-ASA1,135 22Section 135. Initial applicability.
AB2-ASA1,53,2423 (1) Elimination of the personal property tax. This act first applies to the
24property tax assessments as of January 1, 2024.
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