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170.995
(1) (d) Except for the activities under sub. (2), activities not classified
2as manufacturing in the
standard industrial classification manual, 1987 edition 31997 North American Industry Classification System, published by the U.S. office
4of management and budget are not manufacturing for this section.
AB839, s. 3
5Section
3. 70.995 (2) (intro.) of the statutes is amended to read:
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70.995
(2) Further classification. (intro.) In addition to the criteria set forth
7in sub. (1), property shall be deemed prima facie manufacturing property and eligible
8for assessment under this section if it is included in one of the following
major group 9industry classifications set forth in the
standard industrial classification manual,
101987 edition 1997 North American Industry Classification System, published by the
11U.S. office of management and budget. For the purposes of this section, any other
12property described in this subsection shall also be deemed manufacturing property
13and eligible for assessment under this section:
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14Section
4. 70.995 (2) (a) to (w) of the statutes are repealed and recreated to
15read:
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70.995
(2) (a) 21 — Mining.
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(b) 311 — Food manufacturing.
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(c) 312 — Beverage and tobacco product manufacturing.
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(d) 313 — Textile mills.
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(e) 314 — Textile product mills.
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(f) 315 — Apparel manufacturing.
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(g) 316 — Leather and allied product manufacturing.
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(h) 321 — Wood product manufacturing.
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(i) 322 — Paper manufacturing.
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1(j) 323 — Printing and related support activities, including the printing of
2material by an establishment and the publishing of such material by the same
3establishment.
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(k) 324 — Petroleum and coal products manufacturing.
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(L) 325 — Chemical manufacturing.
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(m) 326 — Plastics and rubber products manufacturing.
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(n) 327 — Nonmetallic mineral product manufacturing.
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(o) 331 — Primary metal manufacturing.
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(p) 332 — Fabricated metal product manufacturing.
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(q) 333 — Machinery manufacturing.
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(r) 334 — Computer and electronic product manufacturing.
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(s) 335 — Electrical equipment, appliance and component manufacturing.
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(t) 336 — Transportation equipment manufacturing.
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(u) 337 — Furniture and related product manufacturing.
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(v) 339 — Miscellaneous manufacturing.
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(w) 81292 — Photofinishing.
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(1) This act first applies to the property tax assessments as of January 1, 2000.