Wisconsin Code § 70.02

Definition of general property
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General property is
all the taxable real property defined in ss. 70.03 and 70.04 except
that which is taxed under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property includes manufacturing
property subject to s. 70.995, but assessment of that property
shall be made according to s. 70.995.

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