wis 7777.51(22)(a) (a) Use includes the exercise of any rht or power over tangible personal property, or items, property, or goods under s. 77.52 (1) (b), , or , or taxable services incident toWIS 77 in Iron County. We are proposing to improve 11.4 miles of WIS 77 which extends from Upson Lake Road to Odanah Road between Mellen and Hurley. WIS 77 is located in