Date of enactment: March 10, 2010
2009 Senate Bill 215 Date of publication*: March 24, 2010

2009 WISCONSIN ACT 155

An Act to create 70.11 (45) of the statutes; relating to: a property tax exemption for snowmobile and all-terrain vehicle clubs.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

155, s. 1 Section 1. 70.11 (45) of the statutes is created to read:

70.11 (45) Snowmobile and all-terrain vehicle clubs. Trail groomers owned by a snowmobile club or an all-terrain vehicle club that is exempt from taxation under section 501 (c) (3), (4), or (7) of the Internal Revenue Code.

155, s. 2 Section 2. Initial applicability.

(1) This act first applies to the property tax assessments as of January 1, 2009.