WI AB831

Requires local assessors or real property listers to create separate tax parcels for buildings, improvements, or fixtures when they are leased to someone other than the landowner or owned separately from the underlying land

Mandates that property tax assessment rolls contain parcel descriptions based on the latest records from the county register of deeds office

Requires transactions involving interests in buildings, improvements, or fixtures (without the underlying land) to meet the same conveyance requirements as land transactions, including identification of parties, property, and interest conveyed, plus grantor signature

Requires registers of deeds to record declarations of ownership interest and conveyances for parcels containing buildings, improvements, or fixtures that consist of no land, including certain manufactured and mobile homes

Authorizes real property listers to verify the accuracy of ownership declarations before recording with the register of deeds