AB2-ASA1,113
5Section 113
. 76.31 of the statutes is amended to read:
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-ASA1,114
14Section 114
. 76.69 of the statutes is repealed.
AB2-ASA1,115
15Section
115. 76.82 of the statutes is amended to read:
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-ASA1,116
20Section
116. 77.04 (1) of the statutes is amended to read:
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-ASA1,117
12Section 117
. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
13amended to read:
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-ASA1,118
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.