Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)

Wis. Stat. § 70.02 — Definition of general property

General property is all the taxable real property defined in ss. 70.03 and 70.04 except that which is taxed under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77 . General property includes manufacturing property subject to s. 70.995 , but assessment of that property shall be made according to s. 70.995 .

Last amended: 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290

Source: official text