AB2-ASA1,46,2521 1. A facility at an airport from which an air carrier company operated at least
2245 common carrier departing flights each weekday in the prior year and from which
23it transported passengers to at least 15 nonstop destinations, as defined by rule by
24the department, or transported cargo to nonstop destinations, as defined by rule by
25the department.

12. An airport or any combination of airports in this state from which an air
2carrier company cumulatively operated at least 20 common carrier departing flights
3each weekday in the prior year, if the air carrier company's headquarters, as defined
4by rule by the department, is in this state.

AB2-ASA1,47,7 5(2) Property owned by an air carrier company that operates a hub facility in
6this state, if the property is used in the operation of the air carrier company, is exempt
7from taxation under this subchapter and from local assessment and taxation.

AB2-ASA1,47,10 8(3) For assessments after January 1, 2024, the personal property, as defined
9in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
10from local assessment and taxation.

AB2-ASA1,47,1712 76.125 (1) Using the statement of assessments under s. 70.53 and the
13statement of taxes under s. 69.61, the department shall determine the net rate of
14taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
15property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
16in subs. (2) to (6). The department shall enter that rate on the records of the
17department.

AB2-ASA1,48,419 76.24 (2) (a) All taxes paid by any railroad company derived from or
20apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
21and their approaches, or car ferries on the basis of the separate valuation provided
22for in s. 76.16, shall be distributed annually from the transportation fund to the
23towns, villages, and cities in which they are located, pursuant to certification made
24by the department of revenue on or before August 15. Beginning with amounts
25distributed in 2011 2024, the amount distributed to any town, village, or city under

1this paragraph may not be less than the amount distributed to it in 2010 2023 under
2this paragraph. Beginning with amounts distributed in 2025, the amount
3distributed to any town, village, or city under this paragraph may not be less than
4the amount distributed in 2024.

AB2-ASA1,48,13 676.31 Determination of ad valorem tax receipts for hub facility
7exemptions. By July 1, 2004, and every Annually, by July 1 thereafter, the
8department shall determine the total amount of the tax imposed under subch. I of
9ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
10(1), whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
11most recent taxable year that the air carrier company paid the tax imposed under
12subch. I of ch. 76. The total amount determined under this section shall be
13transferred under s. 20.855 (4) (fm) to the transportation fund.

AB2-ASA1,48,19 1676.82 Assessment. The department , using the methods that it uses to assess
17property under s. 70.995, shall assess the property that is taxable under s. 76.81,
18including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at
19its value as of January 1.

AB2-ASA1,49,1121 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
22forest cropland description in a special column or some other appropriate place in
23such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
24shall be a sufficient designation that such description is subject to this subchapter.
25Such land shall thereafter be assessed and be subject to review under ch. 70, and

1such assessment may be used by the department of revenue in the determination of
2the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
3entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
4of descriptions entered as forest croplands after December 31, 1971, may be
5determined by the department of revenue by multiplying the last assessed value of
6the land prior to the time of the entry by an annual ratio computed for the state under
7sub. (2) to establish the annual assessed value of the description. No tax shall be
8levied on forest croplands except the specific annual taxes as provided, except that
9any building located on forest cropland shall be assessed as personal real property,
10subject to all laws and regulations for the assessment and taxation of general
11property.

AB2-ASA1,50,214 77.51 (12t) (intro.) “Real property construction activities" means activities that
15occur at a site where tangible personal property or items or goods under s. 77.52 (1)
16(b) or (d) that are applied or adapted to the use or purpose to which real property is
17devoted are permanently affixed to that real property , if the intent of the person who
18affixes that property is to make a permanent accession to the real property. “Real
19property construction activities" does not include affixing property subject to tax
20under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
21property that remains tangible personal property after it is affixed. The department
22may promulgate rules to determine whether activities that occur at a site where
23tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
24to real property are real property construction activities for purposes of this
25subchapter. If the classification of property or an activity is not identified by rule,

1the department's determination of whether personal property becomes a part of real
2property shall be made by considering the following criteria:

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-ASA1,50,1310 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.