NR 46.21 Note
Note: This section interprets and administers s.
77.83 (3), Stats., which authorizes the department to establish design standards for signs.
NR 46.21 History
History: Cr.
Register, October, 1986, No. 370, eff. 11-1-86.
NR 46.22(1)(1) The department may order withdrawal of land under s.
77.88 (1), Stats., if the land comprises any of the following:
NR 46.22(1)(a)
(a) An entire quarter quarter section, government lot or fractional lot of managed forest under the same order.
NR 46.22(1)(c)
(c) All managed forest land under the same order owned by the owner in a quarter quarter section, government lot or fractional lot if the withdrawal is required as a result of a mistake by the owner.
NR 46.22(2)
(2) Voluntary withdrawals submitted for processing under s.
77.88 (3), Stats., shall be filed with the department. Requests received by the department no later than December 1 on department forms will be eligible to be effective by the following January 1. Requests for withdrawal received by the department after December 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.
NR 46.22 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 46.22 Note
Note: This section interprets and administers s.
77.88 (1), Stats., which authorizes the department to withdraw land from managed forest land designation and is consistent with the voluntary withdrawal provisions under s.
77.88 (2), Stats., as it relates to the minimum size of a description of land that may be withdrawn.
NR 46.22 History
History: Cr.
Register, October, 1986, No. 370, eff. 11-1-86; am.
Register, October, 2000, No. 538, eff. 11-1-00.
NR 46.23(1)(1) A sale or transfer of managed forest land not authorized under s.
77.88 (2), Stats., shall render the managed forest land in the quarter quarter section, government lot or fractional lot in which the unauthorized transfer occurred ineligible for continued designation. The withdrawal tax under s.
77.88 (5), Stats., shall be calculated on the land ineligible for continuation, to be prorated to the owners of record.
NR 46.23(2)
(2) If land transferred does not meet the eligibility requirements under subch.
VI of ch. 77, Stats., the department shall issue an order withdrawing the land and assess the withdrawal tax and the withdrawal fee against the transferee.
NR 46.23(2m)
(2m) A management commitment under
s. NR 46.18 (4) (a) 4. does not qualify as a management plan under s.
77.88 (2) (e), Stats., unless the transferred land qualifies as a large ownership under
s. NR 46.18 (4) (a). The transferee shall provide a management plan under s.
77.82 (3), Stats., with all items listed under
s. NR 46.16 (2) (f),
(g), and
(h) and must submit the management plan to the department for approval within one year of transfer.
NR 46.23(3)
(3) Transfers requesting a change in the "open/closed" designation shall be in writing on department forms filed with and received by the department by December 1 in order for the change in the "open/closed" status to be eligible to be effective the following January 1. Requests for transfers, which change the "open/closed" designation, received by the department after December 1 but 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.
NR 46.23(4)
(4) Attachments. Each transfer request shall be on forms provided by the department and include the following:
NR 46.23(4)(a)
(a) A copy of the recorded legal instrument giving the transferee an ownership interest in the land subject to the transfer.
NR 46.23(4)(b)
(b) A copy of any certified survey map recorded for the transferred land transfer, or referenced in the legal instrument provided under
par. (a).
NR 46.23(4)(c)
(c) 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 transferred.
NR 46.23 Note
Note: Forms for transferring managed forest land should be sent to the DNR forester in the county where the land is located. Forms may be obtained at no charge by writing: Division of Forestry, Bureau of Forest Management, Forest Tax Section, PO Box 7963, Madison, WI 53707.
NR 46.23 Note
Note: This section interprets s.
77.88 (2), Stats., which establishes further standards for transfer or sale of managed forest land.
NR 46.23(5)
(5) Transfer Fee. Thirty dollars for each county included on the application to transfer shall be credited to the appropriation under s.
20.370 (1) (cr), Stats., from the transfer fee collected under s.
77.88 (2) (d), Stats. The amount credited may not exceed the transfer fee collected.
NR 46.23 History
History: Cr.
Register, October, 1986, No. 370, eff. 11-1-86; renum to be (1), cr. (2),
Register, October, 1989, No. 406, eff. 11-1-89; am. (1),
Register, October, 1990, No. 418, eff. 11-1-90; cr. (3),
Register, October, 2000, No. 538, eff. 11-1-00;
CR 04-136: am. (2), cr. (4)
Register July 2005 No. 595, eff. 8-1-05;
CR 07-024: cr. (5),
Register October 2007 No. 622, eff. 11-1-07;
CR 11-013: cr. (2m), am. (4), (5)
Register December 2011 No. 672, eff. 1-1-12.
NR 46.24
NR 46.24
Alternative withdrawal tax. NR 46.24(1)
(1)
Estimate. If calculated by the department, the determination of the withdrawal tax under s.
77.88 (5) (a) 2. and
(b) 2., 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 pursuant to s.
77.91 (1), Stats.
NR 46.24(2)
(2) Accuracy. If the estimate of merchantable volume of timber for the purpose of calculating the alternative withdrawal tax under s.
77.88 (5) (a) 2. and
(b) 2., Stats., is made by an estimator other than the department, the cruise shall be established by on site sampling at an accuracy level ±15% to ±20% at 2 standard deviations for any one owner in a single municipality. The cost of such an estimate shall be paid by the landowner.
NR 46.24(3)
(3) Merchantable timber. For the purpose of calculating the 5% stumpage value alternative for the withdrawal tax under s.
77.88 (5) (a) 2. and
(b) 2., Stats., timber shall be considered merchantable if the department determines it is:
NR 46.24(3)(a)
(a) Of size, quality and species to meet commonly accepted industry standards for a specific timber product,
NR 46.24(3)(b)
(b) A timber product which is or has been salable within the last calendar year preceding the date of the owner's declaration or withdrawal within the department's administrative area identified pursuant to s.
77.91 (1), Stats., in which the subject land is located,
NR 46.24(3)(c)
(c) Located in terrain which can be commercially logged with equipment and logging methods commonly used by the timber producers operating within the department's severance and yield schedule zones identified pursuant to s.
77.91 (1), Stats., in which the subject land is located, and
NR 46.24(3)(d)
(d) In sufficient volume to attract a commercial buyer if it were to be offered for sale.
NR 46.24 History
History: Cr.
Register, October, 1986, No. 370, eff. 11-1-86; cr. (3) and (4),
Register, October, 1990, No. 418, eff. 11-1-90; r. and recr. (1) and (2),
Register, October, 1991, No. 430, eff. 11-1-91; r. and recr. (4),
Register, October, 1997, No. 502, eff. 11-1-97;
CR 11-013: am. (title), (1), (2), (3) (b), (c), r. (4),
Register December 2011 No. 672, eff. 1-1-12.
NR 46.25
NR 46.25
Information on location of managed forest land. Information listing the location of open and closed managed forest law land shall be in the form of annually updated computer generated printouts showing acreage of open land by legal description, county and town and shall be offered for sale at the cost of copying and average mailing cost.
NR 46.25 Note
Note: This section interprets s.
77.91 (2), Stats., which requires the department to prepare and offer for sale information describing the location of managed forest land to the public.
NR 46.25 History
History: Cr.
Register, October, 1986, No. 370, eff. 11-1-86.
NR 46.26
NR 46.26
Yield tax. No yield tax under s.
77.87 (1), Stats., may be assessed for timber cut before the end of the 5th year of the managed forest land order for lands designated as managed forest land effective on or after April 28, 2004 unless the lands were applied for under s.
77.82 (4),
(4g),
(4m) or
(12), Stats., or unless the lands that were applied for under s.
77.82 (2), Stats., were subject to an expiring contract under s.
77.03, Stats.
NR 46.30(1)(a)(a) Definition. For terms used in this subsection, "Catastrophic loss" means severe loss caused by fire mortality, ice, snow, insects, disease, wind or flooding.
NR 46.30(1)(b)
(b) Wood products reported on cutting reports received by the department on or before December 1st for wood products cut prior to November 1 will be assessed on the basis of the stumpage value schedule in effect at the time of cutting.
NR 46.30(1)(c)
(c) Wood products reported on cutting reports received by the department after December 1, or cut on or after November 1, will be assessed on the basis of the current stumpage value schedule.
NR 46.30(1)(d)
(d) Peeled cordwood volume will be converted to volume of rough products by adding 121/2% for hand-peeled or 25% for machine-peeled wood.
NR 46.30(1)(e)
(e) Except as provided in
par. (f), a reduction of 30% of the stumpage value for severance and yield tax, as listed under the current stumpage value schedule, shall be made for those species salvaged as a result of catastrophic loss. In order to be eligible for this reduction, the catastrophic loss must directly involve 30% of the merchantable timber on 5 contiguous acres or more and must result in a reduction of 30% or more in stumpage value to the owner as certified by the owner on forms provided and verified by department appraisal. The owner or representative may be required to accompany the department field inspector in the determination of eligibility for catastrophic reduction.
NR 46.30(1)(f)
(f) A reduction of 70% of the stumpage value for severance and yield tax, as listed under the current stumpage value schedule, shall be made for those species salvaged as a result of catastrophic loss caused by fire mortality. In order to be eligible for this reduction, the catastrophic loss must directly involve 30% of the merchantable timber on 5 contiguous acres or more and must result in a reduction of 30% or more in stumpage value to the owner as certified by the owner on forms provided and verified by department appraisal. The owner or representative may be required to accompany the department field inspector in the determination of eligibility for catastrophic reduction.
NR 46.30(1)(g)
(g) Cordwood products measured by weight will be converted to and reported as rough cord products.
NR 46.30(1)(g)2.
2. Seasoned wood is that which is dried 2 or more months during the period April 1 to October 31 before weighing.
NR 46.30 History
History: Cr.
Register, January, 1980, No. 289, eff. 2-1-80; r. and recr. (2),
Register, October, 1980, No. 298, eff. 11-1-80; r. and recr. (2) (a) to (c),
Register, October, 1981, No. 310, eff. 11-1-81; r. and recr. (2) (intro.), (a) to (c),
Register, October, 1982, No. 322, eff. 11-1-82; am. (1) (d), r. and recr. (2) (a), (b) and (c),
Register, October, 1983, No. 334, eff. 11-1-83; am. (2) (a) (b) and (c),
Register, October, 1984, No. 346, eff. 11-1-84; r. and recr. (2) (a), (b) and (c),
Register, October, 1985, No. 358, eff. 11-1-85; renum. from NR 46.09 and am. (1) (d) and (2) (intro.), r. and recr. (2) (a) to (d),
Register, October, 1986, No. 370, eff. 11-1-86; r. and recr. (2) (a) to (d),
Register, October, 1987, No. 382, eff. 11-1-87; r. and recr. (2),
Register, October, 1988, No. 394 eff. 11-1-88; r. and recr. (2) (a) to (c),
Register, October, 1989, No. 406, eff. 11-1-89; r. and recr. (2) (a) to (c),
Register, October, 1990, No. 418, eff. 11-1-90; r. (1) (e), renum. (1) (f) to be (1) (e), r. and recr. (2) (a) to (c),
Register, October, 1991, No. 420, eff. 11-1-91; r. and recr. (2) (a) to (c),
Register, October, 1992, No. 442, eff. 11-1-92; r. and recr. (2) (a) to (c),
Register, October, 1993, No. 454, eff. 11-1-93; r. and recr. (2) (a) to (d),
Register, October, 1994, No. 466, eff. 11-1-94; r. and recr. (2) (a) to (c),
Register, October, 1995, No. 478, eff. 11-1-95; r. and recr. (2) (a) to (c),
Register, October, 1996, No. 490, eff. 11-1-96; r. and recr. (2) (a) to (c),
Register, October, 1997, No. 502, eff. 11-1-97; r. and recr. (2) (a) to (c),
Register, October, 1998, No. 514, eff. 11-1-98; r. and recr. (2) (a) to (d),
Register, October, 1999, No. 526, eff. 11-1-99; reprinted to correct table titles,
Register, January, 2000, No. 529; r. and recr. (2) (a) to (c),
Register, October, 2000 No. 538, eff. 11-1-00;
CR 01-036: am. (1) (e) and r. and recr. (2) (a) to (c),
Register October 2001 No. 550, eff. 11-1-01;
CR 02-047: r. and recr. (2) (a) to (c),
Register October 2002 No. 562, eff. 11-1-01;
CR 03-034: r. and recr. (2) (a) to (c)
Register October 2003 No. 574, eff. 11-1-03;
CR 04-048: r. and recr. (2) (a) to (c)
Register October 2004 No. 586, eff. 11-1-04;
CR 05-030: r. and recr. (2) (a) to (c)
Register October 2005 No. 598, eff. 11-1-05;
CR 06-027: am. (1) (e) 1., r. and recr. (2) (a) to (c), renum. (2) (d) to be (2) (e), cr. (2) (d)
Register October 2006 No. 610, eff. 11-1-06;
CR 07-024: renum. (1) (a), (b), (c), (d) and (e) to be (1) (b), (c), (d), (e) and (g) and am. (1) (e), cr. (1) (a) and (f), r. and recr. (2) (a) to (d),
Register October 2007 No. 622, eff. 11-1-07;
CR 08-023: r. and recr. (2) (a) to (d)
Register October 2008 No. 634, eff. 11-1-08;
CR 09-031: r. and recr. (2) (a) to (e), cr. (2) (f) and (g)
Register November 2009 No. 647, eff. 12-1-09;
CR 10-031: am. (1) (e) and (f), r. (2)
Register October 2010 No. 658, eff. 11-1-10.
