NR 46.06(4)(d)
(d) Past forestry practices conducted by or at the direction of the petitioner.
NR 46.06 History
History: Cr.
Register, January, 1980, No. 289, eff. 2-1-80.
NR 46.07(1)(1) The following lands are ineligible for entry, continuation or renewal as forest croplands:
NR 46.07(1)(a)
(a) Lands within the incorporated limits of cities or registered plats.
NR 46.07(1)(b)
(b) A quarter-quarter section, fractional or government lot upon which is located a domicile.
NR 46.07(1)(c)
(c) Lands which, if entered, continued or renewed, would result in the petitioner or owner having contiguous forest croplands of which the total non-productive area exceeds 20%.
NR 46.07(1)(d)
(d) Lands upon which surface disturbance in the form of mining or landfill operations is present.
NR 46.07(1)(e)
(e) Lands which show the existence of landscaping or ornamental plants, or the alteration of vegetation adjacent to or near any buildings or structures.
NR 46.07(1)(f)
(f) Lands which cannot comply with the eligibility requirements contained in
s. NR 46.06 except those lands presently entered under the forest cropland program containing less than an entire quarter-quarter section, fractional or government lot as determined by U.S. government survey excluding public roads and railroad rights-of-ways that are eligible for continuation.
NR 46.07 History
History: Cr.
Register, January, 1980, No. 289, eff. 2-1-80; am. (1) (c),
Register, October, 1985, No. 358, eff. 11-1-85.
NR 46.08
NR 46.08
Forest croplands renewals. NR 46.08(1)
(1) A renewal notice form shall be sent certified mail by the department to the landowner's last post office address. The landowner shall complete and return the renewal notice form to the department within 60 days of the notice date. If the landowner does not return the renewal notice within 60 days, the department shall unilaterally appoint an estimator and not renew the lands.
NR 46.08(3)
(3) The department is not required to publish or provide written notice of a renewal pursuant to s.
77.03, Stats.
NR 46.08(4)
(4) The renewal order shall be filed with all officers designated to receive copies of the orders of entry and the owner.
NR 46.08(5)
(5) If calculated by the department, the determination of the termination tax under s.
77.03, Stats., shall be based on merchantable timber volume estimated from department forest cover type maps indicating timber size and density classes or from aerial photographic interpretation and values established by the current stumpage value schedule in
s. NR 46.30.
NR 46.08(6)
(6) If the estimate of merchantable volume of timber for the purpose of calculating the termination tax under s.
77.03, Stats., is made by an estimator other than the department, the cruise shall be established by on site sampling at an accuracy level of "15% to "20% at 2 standard deviations for any one owner in a single municipality. The cost of such an estimate shall be paid entirely by the landowner unless the cruise is ordered by a judge of the circuit court of the district in which the lands lie, in which case the cost shall be paid jointly by the department and the landowner.
NR 46.08 History
History: Cr.
Register, January, 1980, No. 289, eff. 2-1-80; r. and recr. (5) and (6),
Register, October, 1991, No. 430, eff. 11-1-91.
NR 46.09
NR 46.09
Forest croplands withdrawals. A completed declaration of withdrawal on a department form shall be filed with the department. Requests received by the department no later than October 1 on department forms will be eligible to be effective the following January 1. Forms received by the department after October 1 and before the end of the year shall be effective January 1 of the second year beginning after the year in which the form is received. Delays in processing created by local governments or the department of revenue, or failure to pay the withdrawal penalty on a timely basis may mean a delay in the effective date of the withdrawal.
NR 46.09 Note
Note: Forms for withdrawal must be filed by the deadline at: Bureau of Forestry, Forest Tax Section, PO Box 7963, Madison, WI 53707. Forms may be obtained at no charge by writing the same address.
NR 46.09 History
History: Cr.
Register, October, 2000, No. 538, eff. 11-1-00.
NR 46.15
NR 46.15
Definitions. For terms used in this subchapter, the following definitions apply:
NR 46.15(1)
(1) "Applicant" means any person who has an ownership interest either in fee or equity or established by statute.
NR 46.15(1m)
(1m) "Building" means a permanent structure having a roof supported by posts, columns or walls.
NR 46.15(2)
(2) "Capable of producing 20 cubic feet of merchantable timber per acre per year" means land determined capable of such production according to normal yield tables published by the North Central Forest Experiment Station and the Lake States Forest Experiment Station and meeting one of the following size and minimum density classifications:
-
See PDF for table 
NR 46.15 Note
Note: Copies of normal yield tables are available for review at the Department of Natural Resources, 101 South Webster St., Box 7921, Madison, WI 53707.
NR 46.15(3)
(3) "Commercial logging operation" means the cutting of forest products in accordance with the department approved management plan, under a written contract or by employees of the owner, during a specified time period.
NR 46.15(3m)
(3m) "Consideration" means a benefit to the promisor or a detriment to the promisee, including the receipt of cash, goods, or in-kind services. Consideration does not include payments received from a governmental body or non-profit organization where the purpose of the payment is to provide public access for a recreational activity.
NR 46.15 Note
Note: This definition clarifies the legislative intent of
2007 Wisconsin Act 20 which prohibits receiving consideration for recreation on MFL land. The definition of "consideration" is not meant to prohibit landowners, neighbors, and friends from assisting each other in property management activities, such as clearing and maintaining fences, watching each other's properties, or sharing land management activities (such as conducting timber stand and wildlife habitat improvement projects where several parties could collectively supply the proper equipment). The definition of "consideration" is also not meant to prohibit hunters and other recreational users from thanking landowners for recreating on their lands or providing a gift for the use of the land, as long as the gift is reasonable and given freely. DNR encourages friendly hunter-landowner relationships. The definition of "consideration" is meant to prevent landowners from requiring cash, goods, and services from recreational users as a condition for using lands under the MFL program for recreational uses. In other words, landowners are prohibited from requiring that a recreational user pay cash (for example pay a lease on non-MFL lands, a hunting lodge or cabin, vehicle parking space, or making a donation to a charity or fund raiser), provide a material good (for example an ATV, culvert, gravel, television, or any other household or non-household item), or provide a service (for example shingle and put siding on a house, build a wildlife pond, restore an antique automobile, bail hay or harvest grain, etc.) as a condition for permitting recreation on their MFL land.
NR 46.15(4)
(4) "Contiguous" means in actual contact with or touching at some point.
NR 46.15(5)
(5) "Correction order" means an order of the department to correct a previously issued managed forest land order.
NR 46.15(6)
(6) "Cover type" means vegetation of a predominant species or group of species, or, if timber, by predominant species or group of species, size and density, which is an area 2 acres or more in size.
NR 46.15(7)
(7) "Department" means the department of natural resources.
NR 46.15(8)
(8) "Developed for commercial recreation" means the alteration of the land or its features or the addition of improvements which impede, interfere with or prevent the practice of forestry.
NR 46.15(9)
(9) "Developed for human residence" means land that contains a building for habitation that is constructed or used as a domicile or that has a minimum of 5 of the following 8 characteristics:
NR 46.15(9)(a)800sq.ft.ft. or more in total area, using exterior dimensions of living space, including each level and not including porches, decks or uninsulated screen porches.
NR 46.15(9)(b)
(b) Indoor plumbing including water and sewer, piped to either municipal or septic system.
NR 46.15(9)(c)
(c) Central heating or cooling, including electric heat, a furnace or heat with a circulation system.
NR 46.15(9)(d)
(d) Full or partial basement, excluding crawl spaces and frost walls.
NR 46.15(9)(e)
(e) Electrical service by connection to the lines of a power company.
NR 46.15(9)(f)
(f) Attached or separate garage, not to include buildings for vehicles used primarily for work or recreation on the property.
NR 46.15 Note
Note: "Developed for human residence" is not meant to include storage or workshop buildings. If there is living space as part of such buildings, the living space will be compared against the 8 characteristics.
NR 46.15(10)
(10) "Developed for industry" means the alteration or use of the land for the purpose of conducting trade, production or manufacturing activities other than forest products production.
NR 46.15(11)
(11) "Developed for use incompatible with the practice of forestry" means the alteration or use of the land for any purpose which impedes, interferes with or prevents the practice of forestry.
NR 46.15 Note
Note: This definition does not prevent activities authorized in a department approved management plan.
NR 46.15(12)
(12) "Domicile" means a place of permanent residence evidenced by voting, personal income tax or driver's license records.
NR 46.15(14)
(14) "Farmland" means former agricultural land lying idle and presently not producing 20 cubic feet of merchantable timber per acre per year.
NR 46.15 Note
Note: Active agricultural land is not eligible for entry as it is an incompatible use.
NR 46.15(16)
(16) "Grazing" means the feeding on living plants by domestic animals except animals used during timber cutting operations.
NR 46.15(17)
(17) "Hunting" means shooting, shooting at, pursuing, taking, catching or killing any wild animal or animals other than by trapping.
NR 46.15(18)
(18) "Incompatible with existing uses of the land" means land which is within a recorded plat, whether as a subdivision defined under s.
236.02 (12), Stats., or other division of land recorded pursuant to s.
236.03 (1), Stats.
NR 46.15(18m)
(18m) "Independent certified plan writer" means a certified plan writer not acting under contract with the department.
NR 46.15(19)
(19) "Legal description" means the location of land as determined by U.S. government survey plat by township, range, section and quarter quarter section, fractional lot or government lot.
NR 46.15(20)
(20) "Managed forest land" means land designated as such under the forest tax program established in ss.
77.80 to
77.91, Stats.
NR 46.15(21)
(21) "Municipality" means a town, village or city.
NR 46.15(22)
(22) "Non-stocked land" means land capable of producing 20 cubic feet of merchantable timber per acre per year but not adequately stocked with appropriate forest trees meeting one of the size and minimum density classifications established in
sub. (2) at the time of designation.
NR 46.15(23)
(23) "Owner" or "ownership" means one with an interest in the land in fee or in equity, including that of a grantee of a land contract prior to satisfaction of all conditions of the contract, a trust or similar entity, or as established by statute.
NR 46.15(24)
(24) "Owner's dwelling" means the landowner's domicile.
NR 46.15(25)
(25) "Parcel" means for the purpose of determining eligibility for designation as managed forest land under s.
77.82, Stats., the acreage of contiguous land described in the application which is under the same ownership.
NR 46.15(28)
(28) "Same ownership" means an ownership interest in land in fee or equity by the same person or in joint or co-ownership, whether owned by one owner "and" another or one owner "or" another, as indicated on the instrument of title.
NR 46.15(29)
(29) "Sound forestry practices" means timber cutting, transporting and forest cultural methods recommended or approved by the department for the effective propagation and improvement of the various timber types common to Wisconsin. "Sound forestry practices" also may include, where consistent with landowner objectives and approved by the department, the management of forest resources other than trees including wildlife habitat, watersheds, aesthetics and endangered and threatened plant and animal species.
NR 46.15(33)
(33) "Wood products" or "forest products" means those items listed on the current schedule of stumpage values for severance or yield tax in
s. NR 46.30.
NR 46.15 History
History: Cr.
Register,October, 1986, No. 370, eff. 11-1-86; r. and recr. (8),
Register, October, 1992, No. 442, eff. 11-1-92; r. (25) (a), renum. (intro.) and (b) and am.,
Register, October, 1994, No. 466, eff. 11-1-94; r. and recr. (9),
Register, December, 1998, No. 516, eff. 1-2-99; correction in (15) made under s. 13.93 (2m) (b) 7., Stats.,
Register, December, 1998, No. 516; correction in (13) made under s. 13.93 (2m) (b) 7., Stats;
CR 03-034: cr. (26m)
Register October 2003 No. 574, eff. 11-1-03;
CR 04-136: cr. (2m) and (20m), am. (21), r. (27)
Register July 2005 No. 595, eff. 8-1-05; emerg. cr. (18m) and (20s), eff. 10-4-05;
CR 05-087: cr. (18m) and (20s)
Register May 2006 No. 605, eff. 6-1-06;
CR 07-024: am. (25),
Register October 2007 No. 622, eff. 11-1-07; CR 08-023b: cr. (3m), am. (23)
Register February 2010 No. 650, eff. 3-1-10;
CR 11-013: renum. (1) to be (1m), r. (20s), am. (18), (25), renum. (26) to be (1) and am.
Register December 2011 No. 672, eff. 1-1-12.
NR 46.16
NR 46.16
Managed forest land application. NR 46.16(1)(1)
Application deadlines. An application for designation of land as managed forest land shall be signed by all owners on forms provided by the department and filed as follows:
NR 46.16(1)(a)
(a) Applications shall be postmarked or received by the department no later than June 1 to be considered for designation effective the following January 1.
NR 46.16(1)(cm)
(cm) Notwithstanding
par. (a), applications from owners of land entered as forest cropland under s.
77.02, Stats., subject to an ownership change within 18 months prior to the end of the contract period shall be postmarked or received by the department no later than July 1 or later for good cause to be considered for designation effective the following January 1.
NR 46.16(1)(d)
(d) Lands subject to an ownership change after the application deadline, but before the order of designation has been issued, may not be designated as managed forest land for the year for which the original application was submitted. Ownership changes taking place after the issuance of an order of designation shall be processed as a normal transfer after January 1. The new owner shall submit a new and complete application by the next applicable deadline. The department may designate land that remains under the original ownership effective January 1 of the year for which the original application was submitted providing the remaining land qualifies for entry.
NR 46.16(1)(e)
(e) Each application submitted to the department for a new designation or a conversion of forest cropland to managed forest land shall include a nonrefundable application fee of $30.00 per county in which the land that is the subject of the application is located.
NR 46.16 Note
Note: This subsection interprets and administers s.
77.82 (2m) and
(4), Stats., relating to application fees.
NR 46.16(2)(a)(a) A copy of the recorded legal instrument giving the applicant an ownership interest in the land subject to the application shall accompany and be part of the application.
NR 46.16(2)(b)
(b) The applicant shall furnish a copy of a recent property tax bill or other documentation showing the parcel identification number used by that county to identify the specific real estate parcel being applied for designation.
NR 46.16(2)(c)
(c) Upon request by the department, the applicant shall also submit a copy of the legal instrument giving the applicant an ownership interest in all land in the same municipality which is contiguous to the land subject to the application.
NR 46.16(2)(d)
(d) Upon request by the department, the applicant shall furnish further documentation on the establishment, by-laws, agreements or the status of corporations, partnerships, trusts and cooperatives having an ownership interest in the land subject to the application.
