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.
Wis. Stat. § 70.02
Definition of general property
Applied in 4 court decisions — leading case Saddle Ridge v. Bd. for Town of Pacific (2010)
Most recently applied in Union Pac. R.R. Co. v. Wis. Dep't of Revenue (March 2019)
1973 c. 90; 1977 c. 31; 1979 c. 221; 1985 a. 29 s. 3202 (39) (c); 2023 a. 12.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.