70.04

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

70.04 Definition of personal property. The term “personal property”, as used in chs. 70 to 79, shall include all goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term “real property”, as defined in § 70.03.

70.04(1)

(1) Personal property also includes toll bridges; private railroads and bridges; saw logs, timber and lumber, either upon land or afloat; steamboats, ships and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale or shipment; beginning May 1, 1974, manufacturing machinery and equipment as defined in § 70.11 (27), and entire property of companies defined in § 76.28 (1), located entirely within one taxation district.

70.04(2)

(2) The term “personal property”, as used in chs. 70 to 79, shall also include irrigation implements used by a farmer, including pumps, power units to drive the pumps, transmission units, sprinkler devices and sectional piping.