LRB-4173/1
JS:skg:mkd
1995 - 1996 LEGISLATURE
December 19, 1995 - Introduced by Representatives Skindrud, Brandemuehl,
Otte, Goetsch, Silbaugh, Owens, Musser, Plombon, Grothman, Ainsworth,
Ward, Olsen, F. Lasee, Gard, Johnsrud and Gunderson, cosponsored by
Senators Schultz and Zien. Referred to Joint survey committee on Tax
Exemptions.
AB751,1,2
1An Act to create 70.11 (39) of the statutes;
relating to: exempting highways
2from the property tax.
Analysis by the Legislative Reference Bureau
Under current law, village, state and federal roads and highways are owned by
those units of government and are therefore exempt from the property tax. Some
county roads and all town roads are owned by the owners of the property adjacent
to the roads and are therefore taxable to those persons. This bill exempts all
highways from the property tax. "Highways" is defined as all public ways and
thoroughfares and bridges on them.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB751, s. 1
3Section
1. 70.11 (39) of the statutes is created to read:
AB751,1,44
70.11
(39) Highways. Highways as defined in s. 340.01 (22).
AB751,1,6
6(1)
This act takes effect on the January 1 after publication.
