32.01(1)

(1) “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 § 66.0301, corporation, or housing authority created under §§ 66.1201 to 66.1211 or redevelopment authority created under § 66.1333 or the Wisconsin Aerospace Authority created under § 114.61.

32.01(2)

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