SB122,2,173 70.11 (21) (am) All property purchased or constructed as a waste treatment
4facility used for the treatment of exclusively and directly to remove, store, or cause
5a physical or chemical change in industrial wastes, as defined in s. 281.01 (5), waste
6or air contaminants, as defined in s. 285.01 (1), but not for other wastes, as defined
7in s. 281.01 (7), for the purpose of abating or eliminating pollution of surface waters,
8the air, or waters of the state if that property is not used to grow agricultural products
9for sale and, if the property's owner is taxed under ch. 76, if the property is approved
10by the department of revenue. For the purposes of this subsection, "industrial waste"
11also includes wood chips, sawdust, and other wood residue from the paper and wood
12products manufacturing process that can be used as fuel and would otherwise be
13considered superfluous, discarded, or fugitive material. The department of natural
14resources and department of health and family services shall make
15recommendations upon request to the department of revenue regarding such
16property. All property purchased or upon which construction began prior to
17July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.

SB122,2,1919 70.11 (21) (ab) In this subsection:

SB122,2,2020 1. "Air contaminants" has the meaning given in s. 285.01 (1).

SB122,3,221 2. "Industrial waste" means waste resulting from any process of industry,
22trade, or business, or the development of any natural resource, that has no use or
23monetary or market value, except as provided in subd. 3. b., and that would
24otherwise be considered superfluous, discarded, or fugitive material. The

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1classification of waste as industrial waste ends when the waste has a use or monetary
2or market value.

SB122,3,33 3. "Used exclusively" means to the exclusion of all other uses except:

SB122,3,44 a. For other use not exceeding 5 percent of total use.

SB122,3,65 b. To produce energy for a manufacturing process, if the industrial waste would
6otherwise be considered superfluous, discarded, or fugitive material.

SB122,3,118 74.35 (2m) Exclusive procedure. A claim that property is exempt, other than
9a claim that property is exempt under s. 70.11 (21) (a) or (27), may be made only in
10an action under this section. Such a claim may not be made by means of an action
11under s. 74.33 or an action for a declaratory judgment under s. 806.04.

SB122,3,1513 74.35 (5) (d) No claim may be made under this section based on the contention
14that the tax was unlawful because the property is exempt from taxation under s.
1570.11 (21) (a) or (27).

SB122,4,317 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
18all real and personal property of the company used or employed in the operation of
19its business, excluding property that is exempt from the property tax under s. 70.11
20(39) and (39m), such motor vehicles as are exempt under s. 70.112 (5) and treatment
21plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The
22taxable property shall include all title and interest of the company referred to in such
23property as owner, lessee or otherwise, and in case any portion of the property is
24jointly used by 2 or more companies, the unit assessment shall include and cover a
25proportionate share of that portion of the property jointly used so that the

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1assessments of the property of all companies having any rights, title or interest of
2any kind or nature whatsoever in any such property jointly used shall, in the
3aggregate, include only one total full value of such property.

SB122,4,15 576.81 Imposition. There is imposed a tax on the real property of, and the
6tangible personal property of, every telephone company, excluding property that is
7exempt from the property tax under s. 70.11 (39) and (39m), motor vehicles that are
8exempt under s. 70.112 (5), property that is used less than 50% in the operation of
9a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and
10pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as
11provided in s. 76.815, the rate for the tax imposed on each description of real property
12and on each item of tangible personal property is the net rate for the prior year for
13the tax under ch. 70 in the taxing jurisdictions where the description or item is
14located. The real and tangible personal property of a telephone company shall be
15assessed as provided under s. 70.112 (4) (b).

SB122,5,417 77.54 (26) The gross receipts from the sales of and the storage, use, or other
18consumption of tangible personal property which becomes a component part of an
19industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that
20would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or
21tangible personal property which becomes a component part of a waste treatment
22facility of this state or any agency thereof, or any political subdivision of the state or
23agency thereof as provided in s. 40.02 (28). The exemption includes replacement
24parts therefor, and also applies to chemicals and supplies used or consumed in
25operating a waste treatment facility and to purchases of tangible personal property

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1made by construction contractors who transfer such property to their customers in
2fulfillment of a real property construction activity. This exemption does not apply
3to tangible personal property installed in fulfillment of a written construction
4contract entered into, or a formal written bid made, prior to July 31, 1975.

SB122,6,46 79.04 (1) (a) An amount from the shared revenue account or, for the
7distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats.,
8determined by multiplying by 3 mills in the case of a town, and 6 mills in the case
9of a city or village, the first $125,000,000 of the amount shown in the account, plus
10leased property, of each public utility except qualified wholesale electric companies,
11as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production
12plant, exclusive of land," "general structures," and "substations," in the case of light,
13heat and power companies, electric cooperatives or municipal electric companies, for
14all property within a municipality in accordance with the system of accounts
15established by the public service commission or rural electrification administration,
16less depreciation thereon as determined by the department of revenue and less the
17value of treatment plant and pollution abatement equipment, as defined under s.
1870.11 (21) (a), as determined by the department of revenue plus an amount from the
19shared revenue account or, for the distribution in 2003, from the appropriation under
20s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a
21town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total
22original cost of production plant, general structures, and substations less
23depreciation, land and approved waste treatment facilities of each qualified
24wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
25department of revenue of all property within the municipality. The total of amounts,

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1as depreciated, from the accounts of all public utilities for the same production plant
2is also limited to not more than $125,000,000. The amount distributable to a
3municipality under this subsection and sub. (6) in any year shall not exceed $300
4times the population of the municipality.

SB122,7,146 79.04 (2) (a) Annually, except for production plants that begin operation after
7December 31, 2003, or begin operation as a repowered production plant after
8December 31, 2003, the department of administration, upon certification by the
9department of revenue, shall distribute from the shared revenue account or, for the
10distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., to any
11county having within its boundaries a production plant, general structure, or
12substation, used by a light, heat or power company assessed under s. 76.28 (2) or
1376.29 (2), except property described in s. 66.0813 unless the production plant or
14substation is owned or operated by a local governmental unit that is located outside
15of the municipality in which the production plant or substation is located, or by an
16electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a
17municipal electric company under s. 66.0825 an amount determined by multiplying
18by 6 mills in the case of property in a town and by 3 mills in the case of property in
19a city or village the first $125,000,000 of the amount shown in the account, plus
20leased property, of each public utility except qualified wholesale electric companies,
21as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production
22plant, exclusive of land," "general structures," and "substations," in the case of light,
23heat and power companies, electric cooperatives or municipal electric companies, for
24all property within the municipality in accordance with the system of accounts
25established by the public service commission or rural electrification administration,

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1less depreciation thereon as determined by the department of revenue and less the
2value of treatment plant and pollution abatement equipment, as defined under s.
370.11 (21) (a), as determined by the department of revenue plus an amount from the
4shared revenue account or, for the distribution in 2003, from the appropriation under
5s. 20.835 (1) (t), 2003 stats., determined by multiplying by 6 mills in the case of
6property in a town, and 3 mills in the case of property in a city or village, of the total
7original cost of production plant, general structures, and substations less
8depreciation, land and approved waste treatment facilities of each qualified
9wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the
10department of revenue of all property within the municipality. The total of amounts,
11as depreciated, from the accounts of all public utilities for the same production plant
12is also limited to not more than $125,000,000. The amount distributable to a county
13under this subsection and sub. (6) in any year shall not exceed $100 times the
14population of the county.