Wis. Stat. § 32.01: Definitions.

In this subchapter unless the context clearly requires otherwise:

(1g) “Business entity” has the meaning given in s. 13.62 (5).

(1r) “Person” includes the state, a county, town, village, city, school district or other municipal corporation, a board, commission, including a commission created by contract under s. 66.0301, corporation, or housing authority created under ss. 66.1201 to 66.1211 or redevelopment authority created under s. 66.1333 or the Wisconsin Aerospace Authority created under s. 114.61.

(2) “Property” includes estates in lands, fixtures and personal property directly connected with lands.