Wisconsin Statutes Taxation (Ch. 70 to 79) § 77.21. Definitions

(1) “Conveyance” includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee's interest therein, including instruments that are evidence of a sale of time-share property, as defined in s. 707.02(32), and including leases for at least 99 years but excluding leases for less than 99 years, easements and wills.

(1e) “Mergers of * * *entities” means the merger or combination of 2 or more corporations, nonstock corporations, limited liability companies, limited partnerships, or other entities, or any combination thereof, under a plan of merger or a plan of consolidation permitted by the laws that govern the entities.

(1k) “Partition” means the division among several persons of real property, including noncontiguous real property, that belongs to them as co-owners.

(1m) “Real estate” includes, but is not limited to, fixtures; roots, vines and trees of perennial crops; stock in a cooperative building; improvements on leased land; timber; and minerals.

(2) “Register” means the register of deeds for the county in which particular real estate is located.

(3) “Value” means: