AB142,2,52 70.11 (21) (ab) In this subsection, "waste treatment facility" means tangible
3property that is built, constructed, or installed as a unit so as to be readily
4identifiable as directly removing, altering, or storing leftover, superfluous,
5discarded, or fugitive material.

AB142,2,107 74.35 (2m) Exclusive procedure. A claim that property is exempt, other than
8a claim that property is exempt under s. 70.11 (21) (a) or (27), may be made only in
9an action under this section. Such a claim may not be made by means of an action
10under s. 74.33 or an action for a declaratory judgment under s. 806.04.

AB142,2,1412 74.35 (5) (d) No claim may be made under this section based on the contention
13that the tax was unlawful because the property is exempt from taxation under s.
1470.11 (21) (a) or (27).

AB142,3,216 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
17all real and personal property of the company used or employed in the operation of
18its business, excluding property that is exempt from the property tax under s. 70.11
19(39) and (39m), such motor vehicles as are exempt under s. 70.112 (5) and treatment
20plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The
21taxable property shall include all title and interest of the company referred to in such
22property as owner, lessee or otherwise, and in case any portion of the property is
23jointly used by 2 or more companies, the unit assessment shall include and cover a
24proportionate share of that portion of the property jointly used so that the
25assessments of the property of all companies having any rights, title or interest of

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1any kind or nature whatsoever in any such property jointly used shall, in the
2aggregate, include only one total full value of such property.

AB142,3,14 476.81 Imposition. There is imposed a tax on the real property of, and the
5tangible personal property of, every telephone company, excluding property that is
6exempt from the property tax under s. 70.11 (39) and (39m), motor vehicles that are
7exempt under s. 70.112 (5), property that is used less than 50% in the operation of
8a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and
9pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as
10provided in s. 76.815, the rate for the tax imposed on each description of real property
11and on each item of tangible personal property is the net rate for the prior year for
12the tax under ch. 70 in the taxing jurisdictions where the description or item is
13located. The real and tangible personal property of a telephone company shall be
14assessed as provided under s. 70.112 (4) (b).

AB142,4,316 77.54 (26) The gross receipts from the sales of and the storage, use, or other
17consumption of tangible personal property which becomes a component part of an
18industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that
19would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or
20tangible personal property which becomes a component part of a waste treatment
21facility of this state or any agency thereof, or any political subdivision of the state or
22agency thereof as provided in s. 40.02 (28). The exemption includes replacement
23parts therefor, and also applies to chemicals and supplies used or consumed in
24operating a waste treatment facility and to purchases of tangible personal property
25made by construction contractors who transfer such property to their customers in

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1fulfillment of a real property construction activity. This exemption does not apply
2to tangible personal property installed in fulfillment of a written construction
3contract entered into, or a formal written bid made, prior to July 31, 1975.

AB142,5,35 79.04 (1) (a) An amount from the shared revenue account or, for the
6distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats.,
7determined by multiplying by 3 mills in the case of a town, and 6 mills in the case
8of a city or village, the first $125,000,000 of the amount shown in the account, plus
9leased property, of each public utility except qualified wholesale electric companies,
10as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production
11plant, exclusive of land," "general structures," and "substations," in the case of light,
12heat and power companies, electric cooperatives or municipal electric companies, for
13all property within a municipality in accordance with the system of accounts
14established by the public service commission or rural electrification administration,
15less depreciation thereon as determined by the department of revenue and less the
16value of treatment plant and pollution abatement equipment, as defined under s.
1770.11 (21) (a), as determined by the department of revenue plus an amount from the
18shared revenue account or, for the distribution in 2003, from the appropriation under
19s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a
20town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total
21original cost of production plant, general structures, and substations less
22depreciation, land and approved waste treatment facilities of each qualified
23wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
24department of revenue of all property within the municipality. The total of amounts,
25as depreciated, from the accounts of all public utilities for the same production plant

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1is also limited to not more than $125,000,000. The amount distributable to a
2municipality under this subsection and sub. (6) in any year shall not exceed $300
3times the population of the municipality.

AB142,6,135 79.04 (2) (a) Annually, except for production plants that begin operation after
6December 31, 2003, or begin operation as a repowered production plant after
7December 31, 2003, the department of administration, upon certification by the
8department of revenue, shall distribute from the shared revenue account or, for the
9distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., to any
10county having within its boundaries a production plant, general structure, or
11substation, used by a light, heat or power company assessed under s. 76.28 (2) or
1276.29 (2), except property described in s. 66.0813 unless the production plant or
13substation is owned or operated by a local governmental unit that is located outside
14of the municipality in which the production plant or substation is located, or by an
15electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a
16municipal electric company under s. 66.0825 an amount determined by multiplying
17by 6 mills in the case of property in a town and by 3 mills in the case of property in
18a city or village the first $125,000,000 of the amount shown in the account, plus
19leased property, of each public utility except qualified wholesale electric companies,
20as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production
21plant, exclusive of land," "general structures," and "substations," in the case of light,
22heat and power companies, electric cooperatives or municipal electric companies, for
23all property within the municipality in accordance with the system of accounts
24established by the public service commission or rural electrification administration,
25less depreciation thereon as determined by the department of revenue and less the

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1value of treatment plant and pollution abatement equipment, as defined under s.
270.11 (21) (a), as determined by the department of revenue plus an amount from the
3shared revenue account or, for the distribution in 2003, from the appropriation under
4s. 20.835 (1) (t), 2003 stats., determined by multiplying by 6 mills in the case of
5property in a town, and 3 mills in the case of property in a city or village, of the total
6original cost of production plant, general structures, and substations less
7depreciation, land and approved waste treatment facilities of each qualified
8wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
9department of revenue of all property within the municipality. The total of amounts,
10as depreciated, from the accounts of all public utilities for the same production plant
11is also limited to not more than $125,000,000. The amount distributable to a county
12under this subsection and sub. (6) in any year shall not exceed $100 times the
13population of the county.