Wis. Stat. § 70.1105

Taxed in part

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70.1105 Taxed in part. (1) Property that is exempt under s. (9) TOOLS AND GARDEN MACHINES. The tools of a mechanic 70.11 and that is used in part in a trade or business for which the if those tools are kept and used in the mechanic’s trade; and gar- owner of the property is subject to taxation under sections 511 to den machines and implements and farm, orchard and garden tools 515 of the internal revenue code, as defined in s. 71.22 (4m), if those machines, implements and tools are owned and used by shall be assessed for taxation at that portion of the fair market any person in the business of farming or in the operation of any

2023-24 Wisconsin Statutes updated through 2025 Wis. Act 137 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on May 13, 2026. Published and certified under s. 35.18. Changes effective after May 13, 2026, are designated by NOTES. (Published 5-13-26)

orchard or garden. In this subsection, “machine” has the meaning given in sub. (10) (a) 2. (10) FARM MACHINERY AND EQUIPMENT. (a) In this subsection: 1. “Building” means any structure that is intended to be a permanent accession to real property; that is designed or used for sheltering people, animals or plants, for storing property or for working, office, parking, sales or display space, regardless of any contribution that the structure makes to the production process in it; that in physical appearance is annexed to that real property; that is covered by a roof or encloses space; that is not readily moved or disassembled; and that is commonly known to be a building because of its appearance and because of the materials of which it is constructed. 2. “Machine” means an assemblage of parts that transmits force, motion and energy from one part to another in a predeter- mined manner. (b) Tractors and machines; including accessories, attach- ments, fuel and repair parts for them; whether owned or leased, that are used exclusively and directly in farming; including dairy farming, agriculture, horticulture, floriculture and custom farm- ing services; but not including personal property that is attached to, fastened to, connected to or built into real property or that be- comes an addition to, component of or capital improvement to real property and not including buildings or improvements to real property, regardless of any contribution that that personal prop- erty makes to the production process in them and regardless of the extent to which that personal property functions as a machine. (c) For purposes of this subsection, the following items retain their character as tangible personal property, regardless of the ex- tent to which they are fastened to, connected to or built into real property: 1. Auxiliary power generators. 2. Bale loaders. 3. Barn elevators. 4. Conveyors. 5. Feed elevators and augers. 6. Grain dryers and grinders. 7. Milk coolers. 8. Milking machines; including piping, pipeline washers and compressors. 9. Silo unloaders. 10. Powered feeders, but not including platforms or troughs constructed from ordinary building materials. (11) CHEESE. Natural cheese owned by the Wisconsin pri- mary manufacturer or by any other person while in storage for the purpose of further aging in preparation for cutting, packaging or other processing. (14) MILKHOUSE EQUIPMENT. Milkhouse equipment used by a farmer, including mechanical can coolers, bulk tanks and hot water heaters. This exemption shall apply whether such equip- ment is deemed personal property or is so affixed to the realty as to be classified in the category of real estate. (17) MERCHANTS’ STOCK-IN-TRADE; MANUFACTURERS’ MA- TERIALS AND FINISHED PRODUCTS; LIVESTOCK. As of January 1, 1981, merchants’ stock-in-trade, manufacturers’ materials and finished products and livestock. (18) ENERGY SYSTEMS. Biogas or synthetic gas energy sys- tems, solar energy systems, and wind energy systems. In this subsection, “biogas or synthetic gas energy system” means equip- ment which directly converts biomass, as defined under section 45K (c) (3) of the Internal Revenue Code, as interpreted by the Internal Revenue Service, into biogas or synthetic gas, equipment which generates electricity, heat, or compressed natural gas ex- clusively from biogas or synthetic gas, equipment which is used exclusively for the direct transfer or storage of biomass, biogas, or synthetic gas, and any structure used exclusively to shelter or op- erate such equipment, or the portion of any structure used in part to shelter or operate such equipment that is allocable to such use, if all such equipment, and any such structure, is located at the same site, and includes manure, substrate, and other feedstock collection and delivery systems, pumping and processing equip- ment, gasifiers and digester tanks, biogas and synthetic gas clean- ing and compression equipment, fiber separation and drying equipment, and heat recovery equipment, but does not include equipment or components that are present as part of a conven- tional energy system. In this subsection, “synthetic gas” is a gas that qualifies as a renewable resource under s. 196.378 (1) (h) 1. h. In this subsection, “solar energy system” means equipment which directly converts and then transfers or stores solar energy into usable forms of thermal or electrical energy, but does not in- clude equipment or components that would be present as part of a conventional energy system or a system that operates without me- chanical means. In this subsection, “wind energy system” means equipment which converts and then transfers or stores energy from the wind into usable forms of energy, but does not include equipment or components that would be present as part of a con- ventional energy system. Until the tax incremental district termi- nates, the exemption under this subsection for biogas or synthetic gas energy systems does not apply to property in existence on January 1, 2014, and located in a tax incremental financing dis- trict in effect on January 1, 2014. (19) CAMPING TRAILERS, RECREATIONAL MOBILE HOMES, AND RECREATIONAL VEHICLES. (a) Camping trailers as defined in s. 340.01 (6m). (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and recreational vehicles, as defined in s. 340.01 (48r). The exemption under this paragraph also applies to steps and a plat- form, not exceeding 50 square feet, that lead to a doorway of a recreational mobile home or a recreational vehicle, but does not apply to any other addition, attachment, deck, or patio. (20) LOGGING EQUIPMENT. All equipment used to cut trees, to transport trees in logging areas or to clear land of trees for the commercial use of forest products. (21) STRUCTURES FOR GINSENG. Any temporary structure in the hands of a grower of ginseng used or designed to be used to provide shade for ginseng plants. (22) RENTED PERSONAL PROPERTY. (a) Except as provided in par. (b), personal property held for rental for periods of one month or less to multiple users for their temporary use, if the property is not rented with an operator, if the owner is not a sub- sidiary or affiliate of any other enterprise and the owner is en- gaged in the rental of the property subject to the exemption to the other enterprise, if the owner is classified in group number 735, industry number 7359 of the 1987 standard industrial classifica- tion manual published by the U.S. office of management and budget and if the property is equipment, including construction equipment but not including automotive and computer-related equipment, television sets, video recorders and players, cameras, photographic equipment, audiovisual equipment, photocopying equipment, sound equipment, public address systems and video tapes; party supplies; appliances; tools; dishes; silverware; ta- bles; or banquet accessories. (b) Personal property held primarily for rental for periods of 364 days or less to multiple users for their temporary use, if the property is not rented with an operator, if the owner is not a sub- sidiary or affiliate of any other enterprise and the owner is en- gaged in the rental of the property subject to the exemption to the other enterprise, if the owner is classified under 532412 of the

70.111 GENERAL PROPERTY TAXES

North American Industry Classification System, 2012 edition, In applying sub. (20), the use of the equipment rather than the primary purpose of the underlying business is the determining factor in deciding whether equipment is published by the U.S. bureau of the census, and if the property is exempt from taxation. De minimis uses of the property are not sufficient to invoke heavy equipment used for construction, mining, or forestry, in- this exemption. Village of Lannon v. Wood-Land Contractors, Inc., 2003 WI 150, cluding bulldozers, earthmoving equipment, well-drilling ma- 267 Wis. 2d 158, 672 N.W.2d 275, 02-0236. Sub. (22) unambiguously expresses the legislature’s clear intent to exempt rental chinery and equipment, or cranes. property from taxation that is held for rental for one month or less and for property (23) VENDING MACHINES. All machines that automatically available for rental for more than one month to be taxed. There is no ambiguity in dispense food and food ingredient, as defined in s. 77.51 (3t), the statutory language such that it might possibly apply to property that is held for rental for one month or less and that is also available for rental for more than one upon the deposit in the machines of specified coins or currency, month. United Rentals, Inc. v. City of Madison, 2007 WI App 131, 302 Wis. 2d or insertion of a credit card, in payment for the food and food in- 245, 733 N.W.2d 322, 05-1440. gredient, as defined in s. 77.51 (3t). As used in sub. (1), “kept for personal use” does not explicitly limit the use of per- sonal property solely to personal use. The decisive question is whether the use is de (24) MOTION PICTURE THEATER EQUIPMENT. Projection minimus or inconsequential. Faydash v. City of Sheboygan, 2011 WI App 57, 332 equipment, sound systems and projection screens that are owned Wis. 2d 397, 797 N.W.2d 540, 10-2073. Sub. (27) is ambiguous because it does not define the phrase “used in manufactur- and used by a motion picture theater. ing,” but the legislative history surrounding its enactment demonstrates that sub. (25) DIGITAL BROADCASTING EQUIPMENT. Digital broadcast- (27) was enacted to exempt from taxation only machines, tools, and patterns that are reported to local assessors. The exemption does not apply to machines, tools, and ing equipment owned and used by a radio station, television sta- patterns that are assessed by the Department of Revenue under s. 70.995. DOR v. tion, or video service network, as defined in s. 66.0420 (2) (zb). Master’s Gallery Foods, Inc., 2024 WI App 21, 411 Wis. 2d 563, 5 N.W.3d 952, 22- (26) HIGH DENSITY SEQUENCING SYSTEMS. (a) In this sub- 1909. NOTE: The above annotations relate to personal property taxation exemp- section, “production process” has the meaning given in s. 70.11 tions under this section prior to the sunset of the personal property tax under (27) (a) 5., except that storage is not excluded. 2023 Wis. Act 12. (b) A high density sequencing system that by mechanical or electronic operation moves printed materials from one place to 70.112 Property exempted from taxation because of another within the production process, organizes the materials for special tax. The property described in this section is exempted optimal staging, or stores and retrieves the materials to facilitate from general property taxes: the production or assembly of such materials. (1) MONEY AND INTANGIBLE PERSONALTY. Money and all (27) MACHINERY, TOOLS, AND PATTERNS. (a) In this subsec- intangible personal property, such as credit, checks, share drafts, tion, “machinery” means a structure or assemblage of parts that other drafts, notes, bonds, stocks and other written instruments. transmits force, motion, or energy from one part to another in a (4) SPECIAL PROPERTY AND GROSS RECEIPTS TAXES OR LI- predetermined way by electrical, mechanical, or chemical means. CENSE FEES. (a) All special property assessed under ss. 76.01 to “Machinery” does not include a building. 76.26 and property of any light, heat, and power company taxed (b) Beginning with the property tax assessments as of January under s. 76.28, car line company, and electric cooperative associ- 1, 2018, machinery, tools, and patterns, not including such items ation that is used and useful in the operation of the business of used in manufacturing. such company or association. If a general structure for which an (c) A taxing jurisdiction may include the most recent valua- exemption is sought under this section is used and useful in part tion of personal property described under par. (b) that is located in the operation of any public utility assessed under ss. 76.01 to in the taxing jurisdiction for purposes of complying with debt 76.26 or of the business of any light, heat, and power company limitations applicable to the jurisdiction. taxed under s. 76.28, car line company, or electric cooperative as- (28) BUSINESS AND MANUFACTURING PERSONAL PROPERTY. sociation and in part for nonoperating purposes of the public util- (a) Beginning with the property tax assessments applicable to ity or company or association, that general structure shall be as- the January 1, 2024, assessment year, personal property, as de- sessed for taxation under this chapter at the percentage of its full fined in s. 70.04, including steam and other vessels, furniture, and market value that fairly measures and represents the extent of its equipment. use for nonoperating purposes. Nothing provided in this para- (b) The exemption under par. (a) does not apply to the graph shall exclude any real estate or any property which is sepa- following: rately accounted for under s. 196.59 from special assessments for 1. Property assessed as real property under s. 70.17 (3). local improvements under s. 66.0705. 2. Property subject to taxation under s. 76.025 (2). (b) If real or tangible personal property is used more than 50 (c) A taxing jurisdiction may include the most recent valua- percent, as determined by the department of revenue, in the oper- tion of personal property described under par. (a) that is located ation of a telephone company that is subject to the tax imposed in the taxing jurisdiction for purposes of complying with debt under s. 76.81, the department of revenue shall assess the prop- limitations applicable to the jurisdiction. erty and that property shall be exempt from the general property History: 1971 c. 315; 1973 c. 90; 1973 c. 336 s. 36; 1975 c. 39, 224; 1977 c. 29 taxes imposed under this chapter. If real or tangible personal ss. 746, 1646 (2), (3), (4); 1977 c. 142, 273; 1979 c. 3, 199, 349; 1981 c. 20, 221; property is used less than 50 percent, as determined by the de- 1983 a. 27 ss. 1179 to 1179m; 1983 a. 88, 201, 243, 276; 1985 a. 29; 1987 a. 387, 399; 1989 a. 31; 1991 a. 269; 1993 a. 85; 1995 a. 27; 1997 a. 248; 1999 a. 9; 1999 a. partment of revenue, in the operation of a telephone company that 150 s. 672; 2001 a. 16, 30, 105; 2005 a. 298; 2007 a. 11, 20, 42, 97; 2009 a. 2; 2013 is subject to the tax imposed under s. 76.81, the taxation district a. 20, 144, 193; 2015 a. 55; 2017 a. 59; 2019 a. 34; 2023 a. 12. Personal property held out for rental is not “stock-in-trade” under sub. (17). Vil- in which the property is located shall assess the property and that lage of Menomonee Falls v. Falls Rental World, 135 Wis. 2d 393, 400 N.W.2d 478 property shall be subject to the general property taxes imposed (Ct. App. 1986). under this chapter. The exemption under sub. (9) applies only to personal property. Pulsfus Poultry Farms, Inc. v. Town of Leeds, 149 Wis. 2d 797, 440 N.W.2d 329 (1989). (5) MOTOR VEHICLES, BICYCLES, SNOWMOBILES. Every auto- “Interstate traffic” in sub. (3) means interstate commerce. Discussing what con- mobile, motor bicycle, motor bus, motorcycle, motor truck, stitutes a boat in interstate commerce. Town of La Pointe v. Madeline Island Ferry Line, Inc., 179 Wis. 2d 726, 508 N.W.2d 440 (Ct. App. 1993). moped, road tractor, school bus, snowmobile, truck tractor, or A mobile home is an improvement to real property under former s. 70.043 (1), other similar motor vehicle, or trailer or semitrailer used in con- 2021 stats., when the home is resting for more than a temporary time, in whole or in part, on some other means of support than its wheels, but a mobile home may be nection therewith. personal property and exempt under sub. (19) (b) although it may have some weight (6) AIRCRAFT. Every aircraft. off its wheels. Ahrens v. Town of Fulton, 2002 WI 29, 251 Wis. 2d 135, 641 N.W.2d 423, 99-2466. (7) MOBILE HOMES AND MANUFACTURED HOMES. Every

unit, as defined in s. 66.0435 (1) (j), that is subject to a monthly (4) For land acquired after December 31, 1991, aids shall be municipal permit fee under s. 66.0435 (3). paid under s. 70.114 and not under this section. History: 1971 c. 221, 289; 1981 c. 20; 1983 a. 27, 243, 342, 368; 1999 a. 80; History: 1971 c. 125 s. 522 (1); 1973 c. 90; 1975 c. 39 s. 734; 1975 c. 198; 1977 1999 a. 150 s. 672; 2001 a. 16; 2007 a. 11. c. 29 ss. 1646 (3), 1647 (10), (18); 1977 c. 224; 1979 c. 34 s. 2102 (39) (a); 1979 c. 175 s. 53; 1979 c. 355 s. 241; 1983 a. 27 s. 2202 (38); 1985 a. 29 s. 3202 (39) (b), 70.113 State aid to municipalities; aids in lieu of (dm); 1987 a. 27, 399; 1989 a. 336; 1991 a. 39; 1995 a. 27, 417; 1997 a. 27, 248; 2021 a. 58. taxes. (1) As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or 70.114 Aids on certain state lands equivalent to prop- town treasurer all of the following amounts from the following erty taxes. (1) DEFINITIONS. In this section: appropriations for each acre situated in the municipality of state (a) “Department” means the department of natural resources. forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 (b) 1. For land purchased before July 1 2011, “estimated and state public shooting, trapping or fishing grounds and re- value,” for the year during which land is purchased, means the serves or refuges operated thereon, acquired at any time under s. purchase price and, for later years, means the value that was used 29.10, 1943 stats., s. 23.09 (2) (d) or 29.749 (1) or from the ap- for calculating the aid payment under this section for the prior propriations made by s. 20.866 (2) (tp) by the department of nat- year increased or decreased to reflect the annual percentage ural resources or leased from the federal government by the de- change in the equalized valuation of all property, excluding im- partment of natural resources: provements, in the taxation district, as determined by comparing (a) Eighty cents, to be paid from the appropriation under s. the most recent determination of equalized valuation under s. 20.370 (5) (da) or (dq). Beginning on July 10, 2021, the amount 70.57 for that property to the next preceding determination of is three dollars and 20 cents. equalized valuation under s. 70.57 for that property. (b) Thirty cents, to be paid from the appropriation under s. 2. For land purchased on or after July 1, 2011, “estimated 20.370 (5) (dq). value,” for the year during which land is purchased, means the (2) (a) Towns, cities or villages shall be paid for forest lands lesser of the purchase price or the determination of the land’s as defined in s. 28.02 (1), state parks under s. 27.01 and other equalized valuation under s. 70.57 in the year before the year dur- lands acquired under s. 23.09 (2) (d), 23.27, 23.29, 23.293, 23.31 ing which the land is purchased, increased or decreased to reflect or 29.749 (1) located within such municipality and acquired after the annual percentage change in the equalized valuation of all June 30, 1969. Such payments shall be made from the appropria- property, excluding improvements, in the taxation district, as de- tion under s. 20.370 (5) (da) or (dq) and remitted by the depart- termined by comparing the most recent determination of equal- ment of natural resources in the amounts certified by the depart- ized valuation under s. 70.57 for that property, except that if the ment of revenue according to par. (b). land was exempt from taxation in the year prior to the year during (b) Towns, cities or villages shall be paid aids in lieu of taxes which the Department purchased the land, or enrolled in the for- for real estate specified in par. (a). The first payment on an acqui- est cropland program under subch. I of ch. 77 or the managed for- sition after July 1, 1969, shall be determined on the basis of the est land program under subch. VI of ch. 77 at the time of pur- January 1 local assessment following the acquisition multiplied chase, “estimated value,” for the year during which the land is by the county, local and school tax rate levied against all January purchased means the lesser of the purchase price or an amount 1 assessments for that year. The payment to the town, city or vil- that would result in a payment under sub. (4) that is equal to $10 lage shall be made after April 20 following the tax levy. Subse- per acre. “Estimated value,” for later years, means the value that quent payments shall be made after April 20 following the levy was used for calculating the aid payment under this section for the date according to the following schedule: prior year increased or decreased to reflect the annual percentage 1. For the 2nd year, 90 percent of the first year’s payment. change in the equalized valuation of all property, excluding im- 2. For the 3rd year, 80 percent of the first year’s payment. provements, in the taxation district, as determined by comparing 3. For the 4th year, 70 percent of the first year’s payment. the most recent determination of equalized valuation under s. 4. For the 5th year, 60 percent of the first year’s payment. 70.57 for that property to the next preceding determination of equalized valuation under s. 70.57 for that property. 5. For the 6th year, 50 percent of the first year’s payment. (c) “Land” means state forests, as defined in s. 28.02 (1), that 6. For the 7th year, 40 percent of the first year’s payment. are acquired after December 31, 1991, state parks that are ac- 7. For the 8th year, 30 percent of the first year’s payment. quired after December 31, 1991, under s. 27.01 and other areas 8. For the 9th year, 20 percent of the first year’s payment. that are acquired after December 31, 1991, under s. 23.09 (2) (d), 9. For the 10th year and every year thereafter, 10 percent of 23.091, 23.27, 23.29, 23.293, 23.31 or 29.749 (1). the first year’s payment. (d) “Purchase price” means the amount paid by the depart- 10. In no year shall the amounts paid under the 10-year ment for a fee simple interest in real property. “Purchase price” schedule be less than three dollars and fifty cents per acre. does not include administrative costs incurred by the department (3) The town, city or village authorized to receive payment to acquire the land, such as legal fees, appraisal costs or recording under sub. (2) and the state may petition the department of rev- fees. If real estate is transferred to the department by gift or is enue to review the assessment of the property upon which taxes sold to the department for an amount that is less than the esti- were levied, the taxes now being the basis for payment under sub. mated fair market value of the property as shown on the property (2). The petition to the department of revenue to review the as- tax bill prepared for the prior year under s. 74.09, “purchase sessment shall be due within 30 days of receipt of the assessment. price” means an amount equal to the estimated fair market value In its review, the department of revenue shall determine if the as- of the property as shown on that tax bill. If the real estate is ex- sessment complained of is unreasonably out of proportion to the empt from taxation at the time that it is transferred or sold to the general average of the assessment of all other property in the tax- department and if the property was not sold at an arm’s-length ation district, and if it finds the assessment high or low it shall sale, “purchase price” means the fair market value of the real es- lower or raise the assessment. The department of revenue shall tate at the time that the department takes title to it. make its determination not later than 60 days after the petition is (e) “Taxation district” means a city, village or town, except received, and its decision shall be final and not subject to review. that if a city or village lies in more than one county, the portions

70.114 GENERAL PROPERTY TAXES

of that city or village that lie within each county are separate tax- pality” does not include counties and metropolitan sewerage ation districts. districts. (f) “Taxing jurisdiction” means any entity, not including the (d) “Municipal services” means police and fire protection, state, authorized by law to levy taxes on general property, as de- garbage and trash disposal and collection not paid for under sub. fined in s. 70.02, that are measured by the property’s value. (1) and, subject to approval by the committee, any other direct (2) APPLICATION. For all land acquired after December 31, general government service provided by municipalities to state 1991, the department shall pay aids in lieu of taxes under this sec- facilities and facilities of the University of Wisconsin Hospitals tion and not under s. 70.113. and Clinics Authority described in s. 70.11 (38). (3) ASCERTAINING RATE. Each year, the department shall as- (dm) “State agency” has the meaning given under s. 20.001 certain the aggregate net general property tax rate for taxation (1). districts to which aids are paid under this section. (e) “State facilities” means all property owned and operated (4) PAYMENT REQUIRED. (a) Except as provided under par. by the state for the purpose of carrying out usual state functions, (c), on or before January 31, the department shall pay to each including the branch campuses of the university of Wisconsin system but not including land held for highway right-of-way pur- treasurer of a taxation district, with respect to each parcel of land poses or acquired and held for purposes under s. 85.08 or 85.09. acquired by the department within the taxation district on or be- fore January 1 of the preceding year, the greater of an amount de- (4) The department shall be responsible for negotiating with termined by multiplying each parcel’s estimated value equated to municipalities on payments for municipal services and may dele- the average level of assessment in the taxation district by the ag- gate certain responsibilities of negotiation to other state agencies gregate net general property tax rate that would apply to the par- or to the University of Wisconsin Hospitals and Clinics Author- cel of land if it were taxable, as shown on property tax bills pre- ity. Prior to negotiating with municipalities the department shall pared for that year under s. 74.09, or three dollars and fifty cents submit guidelines for negotiation to the committee for approval. per acre. (5) Upon approval of guidelines by the committee, the depart- (b) On or before February 15, the taxation district treasurer ment shall proceed with negotiations. In no case may a munici- shall pay to the treasurer of each taxing jurisdiction, from the pality withhold services to the state or to the University of Wis- amount received under par. (a), the taxing jurisdiction’s propor- consin Hospitals and Clinics Authority during negotiations. tionate share of the tax that would be levied on the parcel if it (6) No later than November 15 annually, the department shall were taxable. report to the cochairpersons of the committee the results of its ne- (c) The department shall withhold from the payment amount gotiations and the total payments proposed to be made in the sub- determined under par. (a) the state’s proportionate share of the sequent calendar year. In computing the proposed payments to a tax that would be levied on the parcel if it were taxable and shall municipality, the department shall base its calculations on the deposit that amount into the conservation fund. values of state facilities and facilities of the University of Wis- History: 1989 a. 336; 1991 a. 39; 1997 a. 248; 2011 a. 32; 2013 a. 20; 2021 a. consin Hospitals and Clinics Authority described in s. 70.11 (38), 58. as determined by the department for January 1 of the year preced- ing the year of the report, and the values of improvements to 70.115 Taxation of real estate held by investment property in the municipality as determined under s. 70.57 (1) for board. All real estate owned or held by any of the funds invested January 1 of the year preceding the year of the report, and shall by the investment board, other than the constitutional trust funds, also base its calculations on revenues and expenditures of the mu- shall be assessed and taxed in the same manner as privately nicipality as reported under s. 73.10 (2) for the year preceding the owned real estate. Such taxes shall be paid out of the fund to year of the report. which the lands belong or for whose benefit they are held. If such (6m) In negotiating and computing the proposed payments to taxes are not paid, the real estate shall be subject to inclusion in a a municipality, the department cannot consider the municipal- tax certificate under s. 74.57 as are privately owned lands. ity’s receipt of a grant under s. 45.58 to be a payment for munici- History: 1987 a. 378; 1995 a. 225. pal services.