AB150,1207,224 71.47 (1ds) (d) 2. A statement from the department of development verifying
25the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the

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1claimant that the claimant's activities substantially correspond to the information
2upon which the department relied to certify the claimant under s. 560.765 (3).

AB150,1208,24 71.47 (4) (am) Development zone additional research credit. In addition to the
5credit under par. (a), any corporation may credit against taxes otherwise due under
6this chapter an amount equal to 5% of the amount obtained by subtracting from the
7corporation's qualified research expenses, as defined in section 41 of the internal
8revenue code, except that "qualified research expenses" include only expenses
9incurred by the claimant in a development zone under subch. VI of ch. 560 and except
10that "qualified research expenses" do not include compensation used in computing
11the credit under sub. (1dj) nor research expenses incurred before the claimant is
12certified for tax benefits under s. 560.765 (3), the corporation's base amount, as
13defined in section 41 (c) of the internal revenue code, in a development zone, except
14that gross receipts used in calculating the base amount means gross receipts from
15sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d) and research
16expenses used in calculating the base amount include research expenses incurred
17before the claimant is certified for tax benefits under s. 560.765 (3), in a development
18zone, if the claimant submits with the claimant's return a copy of the claimant's
19certification for tax benefits under s. 560.765 (3) and a statement from the
20department of development verifying the claimant's qualified research expenses for
21research conducted exclusively in a development zone that the claimant's activities
22substantially correspond to the information upon which the department of
23development relied to certify the claimant under s. 560.765 (3). The rules under s.
2473.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f) and
25(g) as they apply to the credit under that subsection apply to claims under this

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1paragraph. Section 41 (h) of the internal revenue code does not apply to the credit
2under this paragraph.

AB150,1209,134 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the
5following amounts, to the extent not included in Wisconsin adjusted gross income:
6maintenance payments (except foster care maintenance and supplementary
7payments excludable under section 131 of the internal revenue code), support money,
8cash public assistance and general relief (not including credit granted under this
9subchapter and amounts under s. 46.27), cash benefits paid by counties under s.
1059.07 (154), the gross amount of any pension or annuity (including railroad
11retirement benefits, all payments received under the federal social security act and
12veterans disability pensions), nontaxable interest received from the federal
13government or any of its instrumentalities, nontaxable interest received on state or
14municipal bonds, worker's compensation, unemployment compensation, the gross
15amount of "loss of time" insurance, compensation and other cash benefits received
16from the United States for past or present service in the armed forces, scholarship
17and fellowship gifts or income, capital gains, gain on the sale of a personal residence
18excluded under section 121 of the internal revenue code, dividends, income of a
19nonresident or part-year resident who is married to a full-year resident, housing
20allowances provided to members of the clergy, the amount by which a resident
21manager's rent is reduced, nontaxable income of an American Indian, nontaxable
22income from sources outside this state and nontaxable deferred compensation.
23Intangible drilling costs, depletion allowances and depreciation, including first-year
24depreciation allowances under section 179 of the internal revenue code,
25amortization, contributions to individual retirement accounts under section 219 of

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1the internal revenue code, contributions to Keogh plans, net operating loss
2carry-forwards and capital loss carry-forwards deducted in determining Wisconsin
3adjusted gross income shall be added to "income". "Income" does not include gifts
4from natural persons, cash reimbursement payments made under title XX of the
5federal social security act, surplus food or other relief in kind supplied by a
6governmental agency, the gain on the sale of a personal residence deferred under
7section 1034 of the internal revenue code or nonrecognized gain from involuntary
8conversions under section 1033 of the internal revenue code. Amounts not included
9in adjusted gross income but added to "income" under this subsection in a previous
10year and repaid may be subtracted from income for the year during which they are
11repaid. A marital property agreement or unilateral statement under ch. 766 has no
12effect in computing "income" for a person whose homestead is not the same as the
13homestead of that person's spouse.

AB150,1209,1915 71.54 (2) (a) (intro.) Property taxes accrued or rent constituting property taxes
16accrued shall be reduced by one-twelfth for each month or portion of a month for
17which the claimant received general relief from any municipality or county under s.
1859.07 (154) equal to or in excess of $400, or received assistance under s. 49.19, except
19assistance received:

AB150,1209,2521 71.59 (1m) Permitted uses. The designation by the department of natural
22resources of any Any farmland in this state, designated as part of the ice age trail
23under s. 27.1035 for which a claim under this section may be filed, as part of the ice
24age trail, under s. 23.17, is a permitted use under a farmland preservation
25agreement, or a certificate of a zoning authority, under sub. (1) (b).

AB150,1210,142 71.64 (9) (b) The department shall from time to time adjust the withholding
3tables to reflect any changes in income tax rates, any applicable surtax or any
4changes in dollar amounts in s. 71.06 (1) and, (2) and (2e) resulting from statutory
5changes. The tables shall be extended to cover from zero to 10 withholding
6exemptions, shall assume that the payment of wages in each pay period will, when
7multiplied by the number of pay periods in a year, reasonably reflect the annual wage
8of the employe from the employer and shall be based on the further assumption that
9the annual wage will be reduced for allowable deductions from gross income. The
10department may determine the length of the tables and a reasonable span for each
11bracket. In preparing the tables the department shall adjust all withholding
12amounts not an exact multiple of 10 cents to the next highest figure that is a multiple
13of 10 cents. The department shall also provide instructions with the tables for
14withholding with respect to quarterly, semiannual and annual pay periods.

AB150,1210,2016 71.67 (4) (a) The administrator of the lottery division in the gaming commission
17under ch. 565 shall withhold from any lottery prize of $2,000 or more an amount
18determined by multiplying the amount of the prize by the highest rate applicable to
19individuals under s. 71.06 (1) or (2e). The administrator shall deposit the amounts
20withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).

AB150,1211,222 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
23manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
24payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
25determined by multiplying the amount of the payment by the highest rate applicable

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1to individuals under s. 71.06 (1) (a) to (c) or (2e) if the amount of the payment is more
2than $1,000.

AB150,1211,74 71.67 (6) Withholding registration; fee. Each employer who is required to
5withhold under this subchapter shall register with the department and pay to the
6department a fee set by the department by rule. The department may set the term
7for the registration by rule.

AB150,1211,249 71.75 (5) A claim for refund may be made within 2 years after the assessment
10of a tax or an assessment to recover all or part of any tax credit, including penalties
11and interest, under this chapter, assessed by office audit or field audit and paid if the
12assessment was not protested by the filing of a petition for redetermination or within
134 years after the unextended due date of the return for the period assessed,
14whichever is later. No claim may be allowed under this subsection for any tax,
15interest or penalty paid with respect to any item of income, credit or deduction
16self-assessed or determined by the taxpayer or assessed as the result of any
17assessment made by the department with respect to which all the conditions
18specified in this subsection are not met. If a claim is filed under this subsection, the
19department of revenue may make an additional assessment in respect to any item
20of income or deduction that was a subject of the prior assessment. This subsection
21does not extend the time to file under s. 71.53 (2) or 71.59 (2), and it does not extend
22the time period during which the department of revenue may assess, or the taxpayer
23may claim a refund, in respect to any item of income or deduction that was not a
24subject of the prior assessment.

AB150,1212,5

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171.78 (4) (m) The secretary of development and employes of that department
2to the extent necessary to administer the development zone program under subch.
3VI of ch. 560 and employes of local units of government that have development zones
4to the extent that it is necessary for them to aid the department of development to
5perform its duties under s. 560.75 (8).

AB150,1212,87 71.78 (4) (n) The state public defender for the purpose of seeking payment for
8legal representation by the state public defender.

AB150,1212,1410 71.78 (5) Agreement with department. Copies of returns and claims specified
11in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
12furnished to the persons listed under sub. (4), except persons under sub. (4) (e) and,
13(k) and (n) or under an agreement between the department of revenue and another
14agency of government.

AB150,1213,816 71.80 (12) (title) Secretary of state Department deemed lawful attorney for
17nonresident. (a) The transaction of business or the performance of personal services
18in this state or the derivation of income from property the income from which has a
19taxable situs in this state by any nonresident person, except where the nonresident
20is a foreign corporation that has been licensed pursuant to ch. 180, shall be deemed
21an irrevocable appointment by such person, binding upon that person, that person's
22executor, administrator or personal representative, of the secretary of state
23department of revenue to be that person's lawful attorney upon whom may be served
24any notice, order, pleading or process (including without limitation by enumeration
25any notice of assessment, denial of application for abatement or denial of claim for

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1refund) by any administrative agency or in any proceeding by or before any
2administrative agency, or in any proceeding or action in any court, to enforce or effect
3full compliance with or involving the provisions of this chapter. The transaction of
4business, the performance of personal services or derivation of income from such
5property in this state shall be a signification of that person's agreement that any such
6notice, order, pleading or process which is so served shall be of the same legal force
7and validity as if served on that person personally, or upon that person's executor,
8administrator or personal representative.

AB150,1213,249 (b) The transaction of business in this state or the derivation of income which
10has a situs in this state under the provisions of this chapter by any person while a
11resident of this state shall be deemed an irrevocable appointment by such person,
12binding upon that person, that person's executor, administrator or personal
13representative, effective upon such person becoming a nonresident of this state, of
14the secretary of state department of revenue to be that person's true and lawful
15attorney upon whom may be served any notice, order, pleading or process (including
16without limitation by enumeration any notice of assessment, denial of application for
17abatement or denial of claim for refund) by any administrative agency or in any
18proceeding by or before an administrative agency, or in any proceeding or action in
19any court, to enforce or effect full compliance with or involving the provisions of this
20chapter. And the transaction of such business or the derivation of such income shall
21be a signification of that person's agreement that any such notice, order, pleading or
22process which is so served shall be of the same legal force and validity as if served
23on that person personally, or upon that person's executor, administrator or personal
24representative.

AB150,1214,12

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1(c) Service under par. (a) or (b) shall be made by serving a copy upon the
2secretary of state department of revenue or by filing such copy in the secretary of
3state's office with the department of revenue, and such service shall be sufficient
4service upon such person, or that person's executor, administrator or personal
5representative if notice of such service and a copy of the notice, order, pleading or
6process are within 10 days thereafter sent by mail by the state department, officer
7or agency making such service to such person, or that person's executor,
8administrator or personal representative, at that person's last-known address, and
9that an affidavit of compliance herewith is filed with the secretary of state
10department of revenue. The secretary of state department of revenue shall keep a
11record of all such notices, orders, pleadings, processes and affidavits and shall note
12in such record the day and hour of service upon the secretary department.

AB150,1214,2214 71.91 (5) (h) All fees and compensation of officials or other persons performing
15any act or functions required in carrying out this subchapter, except such as are by
16this subchapter to be paid to such officials or persons by the taxpayer, shall, upon
17presentation to the department of revenue of an itemized and verified statement of
18the amount due, be paid by the state treasurer upon audit by the department
19secretary of administration on the certificate of the secretary of revenue and charged
20to the proper appropriation for the department of revenue. No public official shall
21be entitled to demand prepayment of any fee for the performance of any official act
22required in carrying out this subchapter.

AB150,1215,224 71.93 (1) (a) 3. An amount that the department of health and social services
25may recover has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3)

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1or (4m) or 49.497 (1) or (2e), if the department of health and social services has
2certified the amount under s. 46.254.

AB150,1215,85 71.93 (1) (a) 3. An amount that the department of health and social services
6has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3) or (4m) or
749.497(1) or (2e), if the department of health and social services has certified the
8amount under s. 46.254.

AB150,1215,1411 71.93 (1) (a) 3. An amount that the department of health and social services
12has determined to be due under s. 49.125 (1) or (2m), 49.195 (3) or (4m) or 49.497 (1)
13or (2e), if the department of health and social services has certified the amount under
14s. 46.254 49.85.

AB150,1215,1916 71.93 (1) (a) 4. An amount that the department of industry, labor and human
17relations may recover under s. 49.125 (1) or (2m) or 49.195 (3) or (4m), if the
18department of industry, labor and human relations has certified the amount under
19s. 49.85.

AB150,1216,2

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172.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed
2by this chapter is due and payable on the date 9 months after the decedent's death.

AB150,1216,6 3(3) Payment. Payments must be made to the department. Full Except as
4provided in s. 72.225, full payment shall accompany the estate tax return. If a
5prepayment was made, any additional tax shown owing on the return, as filed, shall
6accompany the return.

AB150,1216,15 872.225 Instalment payments; closely held businesses. (1) If a percentage
9of the federal tax on an estate may be paid in instalments under section 6166 of the
10internal revenue code, the same percentage of the taxes under this chapter may be
11paid under the same instalment schedule if written notice of the election to pay in
12instalments is given to the department within 9 months after the decedent's death.
13The provisions on acceleration under section 6166 (g) of the internal revenue code
14apply to payments under this section. The interest rate on payments is 12% and is
15calculated from the date of death.

AB150,1217,5 16(2) Upon the filing of a notice under sub. (1), distributees of real estate shall
17provide the department a certified copy of a lien for unpaid taxes and interest on the
18property to secure payment, and shall record the lien in the office of the register of
19deeds of the county in which the property is located. Distributees of personal
20property, upon the filing of a notice under sub. (1), shall either provide a lien or
21provide the department a financial guarantee bond equal to the estimated tax and
22interest elected to be paid under sub. (1) to secure payment if the tax has not been
23determined. Upon determination of the tax, distributees of personal property shall
24provide a lien or provide a financial guarantee bond sufficient to secure payment of
25the tax and interest or pay the department the excess over the amount of tax and

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1interest secured by the bond. The department may accept a lien affecting only part
2of the property if there is sufficient security to secure payment of the tax. Any
3distributee who fails to provide the security required under this subsection or who
4disposes of one-third or more of the property on which the tax is secured under this
5subsection, shall pay the tax in full.

AB150,1217,12 772.23 (title) Interest Acceleration and interest. If the tax imposed by this
8chapter is not paid with 9 months of the decedent's date of death when it is due under
9s. 72.22, interest is due and payable at the rate of 12% per year from date of death.
10In computing time under this section, the day of death is excluded. If any payment
11of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax
12and interest shall be paid upon notice by the department.

AB150,1218,414 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
15the commission shall be the final authority for the hearing and determination of all
16questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
1770.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48
18(6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31,
19139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77.
20Whenever with respect to a pending appeal there is filed with the commission a
21stipulation signed by the department of revenue and the adverse party, under s.
2273.03 (25), agreeing to an affirmance, modification or reversal of the department's
23position with respect to some or all of the issues raised in the appeal, the commission
24shall enter an order affirming or modifying in whole or in part, or canceling the
25assessment appealed from, or allowing in whole or in part or denying the petitioner's

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1refund claim, as the case may be, pursuant to and in accordance with the stipulation
2filed. No responsibility shall devolve upon the commission, respecting the signing
3of an order of dismissal as to any pending appeal settled by the department without
4the approval of the commission.

AB150,1219,96 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
7of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
8or who has filed a petition for redetermination with the department of revenue and
9who is aggrieved by the redetermination of the department may, within 60 days of
10the determination of the state board of assessors or of the department or, in all other
11cases, within 60 days after the redetermination but not thereafter, file with the clerk
12of the commission a petition for review of the action of the department and the
13number of copies of the petition required by rule adopted by the commission. If a
14municipality appeals, its appeal shall set forth that the appeal has been authorized
15by an order or resolution of its governing body and the appeal shall be verified by a
16member of that governing body as pleadings in courts of record are verified. The clerk
17of the commission shall transmit one copy to the department of revenue and to each
18party. In the case of appeals from manufacturing property assessments, the person
19assessed shall be a party to a proceeding initiated by a municipality. At the time of
20filing the petition, the petitioner shall pay to the commission a $5 filing fee, which
21the commission shall deposit in the general fund. Within 30 days after such
22transmission the department, except for petitions objecting to manufacturing
23property assessments, shall file with the clerk of the commission an original and the
24number of copies of an answer to the petition required by rule adopted by the
25commission and shall serve one copy on the petitioner or the petitioner's attorney or

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1agent. Within 30 days after service of the answer, the petitioner may file and serve
2a reply in the same manner as the petition is filed. Any person entitled to be heard
3by the commission under s. 76.38 (12) (a), 76.39 (4) (c) or 76.48 may file a petition with
4the commission within the time and in the manner provided for the filing of petitions
5in income or franchise tax cases. Such papers may be served as a circuit court
6summons is served or by certified mail. For the purposes of this subsection, a petition
7for review is considered timely filed if mailed by certified mail in a properly
8addressed envelope, with postage duly prepaid, which envelope is postmarked before
9midnight of the last day for filing.

AB150,1219,1811 73.02 (2) The secretary shall designate or appoint under the classified service,
12within the department of revenue, an income tax coordinator, whose duties shall
13include the setting up and operation of a coordination program with the internal
14revenue service to facilitate the reporting of federal adjustments to the department
15and the interchange of information with respect to examination of returns,
16adjustments to income, extension of limitations, furnishing copies of returns and
17other activities essential to an integrated and effective coordination program with
18the internal revenue service.

AB150,1220,920 73.03 (6) In its discretion to inspect and examine or cause an inspection and
21examination of the records of any town, city, village or county officer whenever such
22officer shall have failed or neglected to return properly the information as required
23by sub. (5), within the time set by the department of revenue. Upon the completion
24of such inspection and examination the department of revenue shall transmit to the
25clerk of the town, city, village or county a statement of the expenses incurred by the

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1department of revenue to secure the necessary information. Duplicates of such
2statements shall be filed in the office of the department secretary of administration
3and state treasurer. Within 60 days after the receipt of the above statement, the
4same shall be audited, as other claims of towns, cities, villages and counties are
5audited, and shall be paid into the state treasury, in default of which the same shall
6become a special charge against such town, city, village or county and be included in
7the next apportionment or certification of state taxes and charges, and collected with
8interest at the rate of 10% per year from the date such statements were certified by
9the department, as other special charges are certified and collected.

AB150,1220,1211 73.03 (28m) To enter into contracts for database and data processing services
12for audits of occasional sales of motor vehicles.

AB150,1220,1814 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person
15who owes to the department of revenue delinquent taxes, fees, interest or penalties,
16a fee for each delinquent account equal to $25 or 4.5% $35 or 6.5% of the taxes, fees,
17interest and penalties owed; as of the due date specified in the assessment, notice of
18amount due or notice of redetermination; on that account, whichever is greater.

AB150,1221,220 73.03 (46) In each school year, to determine and certify to the state
21superintendent of public instruction the rate for determining the primary secondary
22ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and
23annually thereafter to determine and certify to the state superintendent of public
24instruction the rate for determining minimum aid payments under s. 121.10 (6) (d).
25The rate for any school year is the average percentage change in the consumer price

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1index for all urban consumers, U.S. city average, for the calendar year ending on the
22nd preceding December 31, as computed by the federal department of labor.

AB150,1221,74 73.03 (49) To collect unpaid health care provider assessments levied under s.
5440.10 when requested to do so by the department of regulation and licensing under
6s. 440.10 (3). Section 71.91, as it applies to taxes under ch. 71, applies to the collection
7of unpaid health care provider assessments under this subsection.

AB150,1221,15 973.0305 Revenue limits calculations. The department of revenue shall
10annually determine and certify to the state superintendent department of public
11instruction education, no later than the 4th Monday in June, the allowable rate of
12increase for the limit imposed under subch. VII of ch. 121. For that limit, the
13allowable rate of increase is the percentage change in the consumer price index for
14all urban consumers, U.S. city average, between the preceding May 31 and the 2nd
15preceding May 31, as computed by the federal department of labor.

AB150,1221,24 1773.0306 Milwaukee parental choice program calculations. The
18department of revenue shall annually determine and certify to the state
19superintendent of public instruction, no later than the 4th Monday in June, the
20allowable rate of increase for the Milwaukee parental choice program payment
21under s. 119.23. For that payment, the allowable rate of increase is the percentage
22change in the consumer price index for all urban consumers, U.S. city average,
23between the preceding May 31 and the 2nd preceding May 31, as computed by the
24federal department of labor.

AB150,1222,7

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173.0307 Special transfer aid calculations. The department of revenue
2shall annually determine and certify to the state superintendent of public
3instruction, no later than the 4th Monday in June, the allowable rate of increase for
4special transfer aid under s. 121.85 (6) (am). For that aid, the allowable rate of
5increase is the percentage change in the consumer price index for all urban
6consumers, U.S. city average, between the preceding May 31 and the 2nd preceding
7May 31, as computed by the federal department of labor.

AB150,1222,10 973.20 (title) Business formation records. (1) Definition. In this section,
10"department" means the department of revenue.

AB150,1222,12 11(2) Record-keeping responsibility. The department shall receive and
12maintain business formation records.

AB150,1223,714 73.20 (4) Furnish certified copies; fees. Make a copy of any resolution, deed,
15bond, record, document or paper deposited or kept by the department under this
16section, upon request, attach a certificate and collect 50 cents per page and $5 for a
17certificate; if a copy is not to be certified and if the reproduction is performed by the
18department, then collect a fee to cover the actual and necessary cost of reproduction
19and actual and necessary cost of transcription required to produce the copy or $2,
20whichever is greater; also to record any document authorized or required by law to
21be recorded in the department, and to charge a fee of $1 per page. The fee for certified
22copies of certificates of incorporations or amendments, licenses of foreign
23corporations, or similar certificates, and for certificates as to results of search of the
24records and files of the department, when a printed form is used, shall be $5, but
25when a specially prepared form is required the fee shall be $10. Telegraphic reports

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1as to results of record searches shall be $5 plus the cost of the telegram. The
2department shall charge and collect for preparing any record or certificate under this
3subsection in an expeditious manner, an expedited service fee of $25 in addition to
4the fee otherwise required under this subsection, except that only one expedited
5service fee may be charged for multiple identical corporation or limited partnership
6certificates of status if the certificates of status are requested at the same time and
7issued at the same time.

AB150,1223,169 73.20 (5) Conditional acceptance of filing fees. Before actually filing any
10document by making an endorsement on that document, the department may accept
11and deposit the filing fee submitted with that document upon the condition that if
12subsequent examination of the document establishes that it does not meet the
13requirements for filing, the fee may be refunded and upon the condition that if a
14discrepancy in the amount of the fee is subsequently discovered the department may
15then demand further payment of a shortage or refund an overpayment subject to s.
1620.905 (3).

AB150,1223,23 1876.01 Railroads and utilities, assessment. The department of revenue
19shall make an annual assessment of the taxable property of all railroad companies,
20of all conservation and regulation companies, of all sleeping car companies, of all air
21carriers, of all telephone companies and, of all pipeline companies and of the
22equipment of all car line companies, within this state, for the purpose of levying and
23collecting taxes thereon, as provided in this subchapter.

AB150,1224,4

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176.02 (9) "Company", without other designation or qualification, includes any
2railroad company, any conservation and regulation company, any express company,
3any air carrier company, any pipeline company, any telephone company and any
4sleeping car line company, as defined in this section, to which "company" is applied.

AB150,1224,176 76.02 (10) The property taxable under s. 76.13 shall include all franchises, and
7all real and personal property of the company used or employed in the operation of
8its business, except such motor vehicles as are exempt under s. 70.112 (5) and
9treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a)
10and except that for car line companies the property taxable is all equipment. The
11taxable property shall include all title and interest of the company referred to in such
12property as owner, lessee or otherwise, and in case any portion of the property is
13jointly used by 2 or more companies, the unit assessment shall include and cover a
14proportionate share of that portion of the property jointly used so that the
15assessments of the property of all companies having any rights, title or interest of
16any kind or nature whatsoever in any such property jointly used shall, in the
17aggregate, include only one total full value of such property.