The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
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.
(1) This act first applies to the property tax assessments as of January 1, 2009.