AB43,,40154015(c) The department may disclose to state or local law enforcement agencies information from an application submitted by, or from a registry identification card issued to, a specific person under this section for the purpose of verifying that the person possesses a valid registry identification card.

AB43,,40164016(7) Rules. The department shall promulgate rules to implement this section.

AB43,,4018401874.09 (3) (gb) 1. Include information from the school district where the property is located regarding the amount of any gross reduction in state aid to the district under ss. 115.7915 (4m), 118.60 (4d), and 121.08 (4) (b) in the previous year and the current year and the percentage change between those years, except that this paragraph does not apply in any year in which such a reduction does not occur.

AB43,,401940192. In addition to the information provided under subd. 1., include the following insert in substantially similar form:

AB43,,40204020“The gross reduction in state aid to your school district in the .... (current year) is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine choice program) (Milwaukee choice program) or as a result of payments to .... (a private school) under the special needs scholarship program. Your school district had the option to increase property taxes to replace this aid reduction.”

AB43,,4022402276.02 (1) “Air carrier company” means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights, except an air carrier company whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2). In this subsection, “aircraft” means a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce.

AB43,,4024402476.02 (4m) “Inflation factor” means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on December 31 of the year before the year of assessment, except that the percentage under this subsection shall not be less than zero.

AB43,,4026402676.025 (2) If the property of any company defined in s. 76.28 (1), except a qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely within a single town, village, or city, it shall be subject to local assessment and taxation under ch. 70, 2021 stats.

AB43,,4028402876.025 (5) Nothing in this chapter or ch. 70 shall be construed as providing an exemption for personal property for entities regulated under this chapter, except for the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and 76.074, and for such motor vehicles as are exempt under s. 70.112 (5).

AB43,,4030403076.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.

AB43,,4032403276.07 (2) Relation to state valuation; description. The value of the property of each of said companies company for assessment shall be made on the same basis and for the same period of time, as near as may be, as the value of the general property of the state is ascertained and determined. The department shall prepare an assessment roll and place thereon after the name of each of said companies company assessed, the following general description of the property of such company, to wit, which description shall be deemed and held to include the entire property and franchises of the company specified and all title and interest therein: “Real estate, right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of said the company,” in the case of railroads, and; “Real estate, right-of-way, poles, wires, conduits, cables, devices, appliances, instruments, franchises, and all other real and personal property of said the company,” in the case of conservation and regulation companies, and; “Real estate, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of said the company,” in the case of air carrier companies,; and “Land and land rights, structures, improvements, mains, pumping and regulation equipment, services, appliances, instruments, franchises, and all other real and personal property of said company,” in the case of pipeline companies, which description shall be deemed and held to include the entire property and franchises of the company specified and all title and interest therein.

AB43,,4034403476.07 (3) Assessment. For the purpose of determining the full market value of the property of each company appearing on the assessment roll, the department may view and inspect the property of such the company and shall consider the reports filed in compliance with s. 76.04 and the reports and returns of the company filed in the office of any officer of this state, and other evidence or information bearing upon the full market value of the property of the company assessed. In case of For companies which that own or use property lying partly within and partly without the state, the department shall value and assess only the property within this state, using the methods under subs. (4g) and (4r). When the full market value of the property of a company within this state has been determined, the amount shall be entered upon the assessment roll opposite the name of the company and shall be the assessment of the entire property of such the company within this state for the levy of taxes thereon, subject to review and correction. The department shall thereupon give notice by certified mail to each company assessed of the amount of its assessment as entered upon such the roll.

AB43,,4036403676.07 (4g) (a) 10. Determine the depreciated cost of road real property owned or rented by the company and used in the operation of the company’s business in this state.

AB43,,4039403976.07 (4g) (a) 13. Divide the sum of the amounts under subds amount under subd. 10. and 12. by the depreciated cost of road real property owned or rented by the company everywhere.

AB43,,4041404176.074 Property exempt from assessment. (1) In this section:

AB43,,40424042(a) Notwithstanding s. 76.02, “air carrier company” means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights. In this paragraph, “aircraft” has the meaning given in s. 76.02 (1).

AB43,,40434043(b) “Hub facility” means any of the following: