AB2-SSA1-SA4,2,44
70.11
(39) Computers. If the owner of the property fulfills the requirements
5under s. 70.35, mainframe computers, minicomputers, personal computers,
6networked personal computers, servers, terminals, monitors, disk drives, electronic
7peripheral equipment, tape drives, printers, basic operational programs, systems
8software, and prewritten software.
The exemption under this subsection applies to
9an automated teller machine only if the automated teller machine is owned by a
10nonprofit organization as specified under section 501 (c) of the Internal Revenue
11Code. The exemption under this subsection does not apply to custom software, fax
12machines, copiers, equipment with embedded computerized components or
1telephone systems, including equipment that is used to provide telecommunications
2services, as defined in s. 76.80 (3). For the purposes of s. 79.095, the exemption under
3this subsection does not apply to property that is otherwise exempt under this
4chapter.".
AB2-SSA1-SA4,2,8
7"
(2d) Automated teller machines. The treatment of section 70.11 (39) of the
8statutes first applies to the property tax assessments as of January 1, 2004.".