1997 WISCONSIN ACT 137
An Act to amend 71.59 (1) (b) 3. of the statutes; relating to: eligibility and certification to receive the farmland preservation credit.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
137, s. s. 1
71.59 (1) (b) 3. of the statutes is amended to read:
71.59 (1) (b) 3. A copy of the farmland preservation agreement or a certificate of the appropriate zoning authority, except that, if the claimant has obtained a certificate of the appropriate zoning authority to file a claim for a previous year and the claimant determines that the conditions described under par. (d) that caused the authority to issue the previous certificate have not changed and are still applicable, the claimant may certify that such conditions have not changed and still apply and such a claimant is not required to submit a certificate of the zoning authority unless the department, in writing, requires the claimant to submit a certificate because the department determines that it needs a certificate to process the claim.
(1) This act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.