2003 WISCONSIN ACT 230
An Act to renumber and amend 70.32 (2) (c) 1d.; and to create 70.32 (2) (c) 1d. b. and 70.32 (2) (c) 1d. c. of the statutes; relating to: the definition of agricultural forest land for property tax purposes.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
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Section
1. 70.32 (2) (c) 1d. of the statutes, as created by
2003 Wisconsin Act 33, is renumbered 70.32 (2) (c) 1d. (intro.) and amended to read:
70.32 (2) (c) 1d. (intro.) "Agricultural forest land" means land that is producing or is capable of producing commercial forest products and is, if the land satisfies any of the following conditions:
a. It is contiguous to a parcel that has been classified in whole as agricultural land under this subsection, if the contiguous parcel is owned by the same person that owns the land that is producing or is capable of producing commercial forest products. In this subdivision, "contiguous" includes separated only by a road.
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2. 70.32 (2) (c) 1d. b. of the statutes is created to read:
70.32 (2) (c) 1d. b. It is located on a parcel that contains land that is classified as agricultural land in the property tax assessment on January 1, 2004, and on January 1 of the year of assessment.
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3. 70.32 (2) (c) 1d. c. of the statutes is created to read:
70.32 (2) (c) 1d. c. It is located on a parcel at least 50 percent of which, by acreage, was converted to land that is classified as agricultural land in the property tax assessment on January 1, 2005, or thereafter.
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4.
Initial applicability.
(1) This act first applies to the property tax assessments as of January 1, 2005.
