AB2-ASA1,50,6 (b) Application or adaptation to the use or purpose to which the real property is devoted.

AB2-ASA1,50,8 (c) An intention on the part of the person making the annexation to make a permanent accession to the real property.

AB2-ASA1,119 Section 119 . 77.54 (20n) (d) 2. of the statutes is amended to read:

AB2-ASA1,50,13 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building on real property assessed as manufacturing property under s. 70.995, or that would be assessed as manufacturing property under s. 70.995 if the building real property was located in this state.

AB2-ASA1,120 Section 120 . 77.54 (20n) (d) 3. of the statutes is amended to read:

AB2-ASA1,50,16 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the building location described in subd. 2.

AB2-ASA1,121 Section 121 . 77.54 (57d) (b) 1. of the statutes is amended to read:

AB2-ASA1,50,19 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building on real property assessed under s. 70.995.

AB2-ASA1,122 Section 122 . 77.84 (1) of the statutes is amended to read:

AB2-ASA1,51,3 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB2-ASA1,123 Section 123 . 78.55 (1) of the statutes is amended to read:

AB2-ASA1,51,6 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

AB2-ASA1,124 Section 124 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

AB2-ASA1,125 Section 125 . 79.096 (1) (b) of the statutes is created to read:

AB2-ASA1,51,12 79.096 (1) (b) Beginning in 2025, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.

AB2-ASA1,126 Section 126 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

AB2-ASA1,51,17 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

AB2-ASA1,51,20 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB2-ASA1,127 Section 127 . 79.096 (2) (a) 2. of the statutes is created to read:

AB2-ASA1,51,25 79.096 (2) (a) 2. The amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB2-ASA1,128 Section 128. 79.096 (2) (c) of the statutes is created to read:

AB2-ASA1,52,5 79.096 (2) (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions will be made to the municipality's personal property aid distributed under sub. (1) (b) in 2025:

AB2-ASA1,52,6 1. Reduction of 25 percent, if not filed by June 30, 2024.

AB2-ASA1,52,8 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15, 2024.

AB2-ASA1,129 Section 129 . 79.096 (2) (d) of the statutes is created to read:

AB2-ASA1,52,13 79.096 (2) (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2024, the department may use the best information available to calculate the aid to distribute under sub. (1) (b) in 2025 to the applicable taxing jurisdictions.

AB2-ASA1,130 Section 130 . 174.065 (3) of the statutes is amended to read:

AB2-ASA1,52,19 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and a civil action under ch. 799 for the collecting of personal property taxes, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.

AB2-ASA1,131 Section 131. 706.05 (2m) (b) 3. of the statutes is created to read: