Amendment SSA1-SB434

SB434-SSA1,21,19 77.88 (4m) Expiration of orders. The department shall maintain a list of orders designating managed forest lands that have expired. The department shall add a parcel to the list within 30 days after the date of expiration. For each expired order, the list shall provide a description of the land and shall identify each municipality in which the managed forest land is located.

SB434-SSA1,80 Section 80. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae) and amended to read:

SB434-SSA1,21,25 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar), and (b), for land withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following: equal the amount of past tax liability under par. (ac) that is applicable to the land.

SB434-SSA1,81 Section 81. 77.88 (5) (a) 1. and 2. of the statutes are repealed.

SB434-SSA1,82 Section 82. 77.88 (5) (ab) of the statutes is repealed.

SB434-SSA1,83 Section 83. 77.88 (5) (ac) of the statutes is created to read:

SB434-SSA1,22,12 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection, the amount of past tax liability for land to be withdrawn from the managed forest land program, except for land that is part of a large property, shall be calculated by multiplying the total net property tax rate in the municipality in which managed forest land to be withdrawn is located in the year prior to the year in which an order withdrawing the land is issued by an amount equal to the assessed value of the land for that same year, as calculated by the department of revenue, and by then multiplying that product by 10 or by the number of years the land was designated as managed forest land, whichever number is fewer.

SB434-SSA1,84 Section 84. 77.88 (5) (af) of the statutes is created to read:

SB434-SSA1,22,16 77.88 (5) (af) Tax liability; large property. Except as provided in par. (am), for land that is part of a large property that is withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following:

SB434-SSA1,22,19 1. An amount equal to the past tax liability multiplied by the number of years the land was designated as managed forest land, less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).

SB434-SSA1,22,21 2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).

SB434-SSA1,85 Section 85. 77.88 (5) (am) (title) of the statutes is created to read:

SB434-SSA1,22,23 77.88 (5) (am) (title) Converted forest croplands.

SB434-SSA1,86 Section 86. 77.88 (5) (am) 1. of the statutes is amended to read:

SB434-SSA1,22,25 77.88 (5) (am) 1. The amount calculated under par. (a) (ae) or (af).

SB434-SSA1,87 Section 87. 77.88 (5) (ar) of the statutes is repealed.

SB434-SSA1,88 Section 88. 77.88 (5) (b) of the statutes is repealed.

SB434-SSA1,89 Section 89. 77.88 (5) (c) of the statutes is repealed.

SB434-SSA1,90 Section 90. 77.88 (5m) of the statutes is amended to read:

SB434-SSA1,23,6 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department under subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3), and (3m) shall be $300.

SB434-SSA1,91 Section 91. 77.88 (8) (b) of the statutes is amended to read:

SB434-SSA1,23,12 77.88 (8) (b) The department may not order withdrawal of land remaining after a transfer of ownership is made under par. (a) 1., 2., or 3., or after a lease is entered into under par. (a) 3., or after the department orders withdrawal of land under sub. (3g) (am) unless the remainder fails to meet the eligibility requirements under s. 77.82 (1).

SB434-SSA1,92 Section 92. 77.88 (11) of the statutes is amended to read:

SB434-SSA1,23,16 77.88 (11) Liability for previous taxes. Withdrawal of land under this section does not affect the liability of the owner for previously levied taxes under s. 77.84 or 77.87.

SB434-SSA1,93 Section 93. 77.89 (1) (a) of the statutes, as affected by 2015 Wisconsin Act 55, is amended to read:

SB434-SSA1,23,23 77.89 (1) (a) By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under ss. s. 77.84 (3) (b) and 77.87 (3) and 100 percent of each withdrawal tax payment received under s. 77.88 (7) to the treasurer of each municipality in which is located the land to which the payment applies.

SB434-SSA1,94 Section 94. 77.89 (1) (c) of the statutes is created to read:

SB434-SSA1,24,7 77.89 (1) (c) The department shall distribute from the appropriation under s. 20.370 (5) (dy) $4,600,000 in fiscal year 2016-17, $6,000,000 in fiscal year 2017-18, and $7,000,000 in fiscal year 2018-19 among treasurers of each municipality in which is located land subject to a managed forest land order that is designated as closed to public access under s. 77.83 (1). The department shall distribute to each municipal treasurer an amount in proportion to the number of acres of closed land in that municipality.

SB434-SSA1,95 Section 95. 77.89 (2) (a) of the statutes is amended to read:

SB434-SSA1,24,15 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received under sub. (1) (a) and, (b), and (c) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.

SB434-SSA1,96 Section 96. 77.91 (3) of the statutes is repealed.

SB434-SSA1,97 Section 97. 77.91 (3m) of the statutes is amended to read:

SB434-SSA1,25,2 77.91 (3m) Report to legislature. Beginning with calendar year 1992 2015, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. 77.10 (2) (c) or 77.88 (8) that is withdrawn during that calendar year under s. 77.10 or 77.88 exceeds 1% 1 percent of the total amount of land that is subject to contracts under subch. I or subject to orders under this subchapter on December 31 of that calendar year. If the amount of withdrawn or classified land that is so exempt exceeds 1% 1 percent, the department shall make a report of its calculations to the governor and the chief clerk of each house of the legislature for distribution to the appropriate standing committees under s. 13.172 (3).

SB434-SSA1,98 Section 98. 77.91 (6) (d) of the statutes is created to read:

SB434-SSA1,25,6 77.91 (6) (d) Any signature required of an official or employee of the department or a landowner under this subchapter may be satisfied by an electronic signature, as defined in s. 137.11 (8).

SB434-SSA1,99 Section 99. 77.91 (8) of the statutes is created to read:

SB434-SSA1,25,18 77.91 (8) Emergency rules. The department may use the procedure under s. 227.24 to promulgate emergency rules under s. 77.82 (1) (bp) 2. f. for the period before the date on which permanent rules under s. 77.82 (1) (bp) 2. f. take effect. Notwithstanding s. 227.24 (1) (c) and (2), emergency rules promulgated under this subsection remain in effect until the first day of the 25th month beginning after the effective date of the emergency rule or the date on which the permanent rules take effect, whichever is earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department is not required to provide evidence that promulgating rules under this subsection as emergency rules is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for rules promulgated under this subsection.

SB434-SSA1,100 Section 100 . Nonstatutory provision.

SB434-SSA1,25,25 (1) State forest plan variance. Before March 1, 2017, the department of natural resources shall propose a variance to the master plans of all state forests except for the southern state forests, as defined in section 27.016 (1) (c) of the statutes, and except for Governor Knowles State Forest so that 75 percent of all the land in those state forests combined is classified as a forest production area as provided in section 28.04 (3) (am) of the statutes.

SB434-SSA1,26,6 (2) Payments to counties and municipalities. The department of natural resources shall pay to each county and municipality in 2016 an amount equal to the amount received by the respective counties and municipalities in 2015 under section 77.07, 2013 stats., and section 77.87, 2013 stats. The department of natural resources shall pay the amounts required under this subsection not later than December 1, 2016.

SB434-SSA1,101 Section 101 . Initial applicability.

SB434-SSA1,26,12 (1) Yield and severance taxes. The treatment of sections 26.06 (1), 75.36 (2) (a), 77.07, 77.10 (1) (a), 77.86 (2), 77.88 (5) (a) 1. and 2., (ar), and (b) and (11), and 77.89 (1) (a) of the statutes first applies to the removal of wood products from forest croplands and the cutting of merchantable timber from managed forest land that occurs on the effective date of this subsection.

SB434-SSA1,26,15 (2) Minimum acreage. The treatment of section 77.82 (1) (a) 1. of the statutes first applies to land designated as managed forest land by an order issued on the effective date of this subsection.

SB434-SSA1,26,18 (3) Buildings on parcels. The treatment of section 77.82 (1) (b) 3. of the statutes first applies to land designated as managed forest land under an order issued or renewed on the effective date of this subsection.

SB434-SSA1,102 Section 102. Effective dates. This act takes effect on the day after publication, except as follows:

SB434-SSA1,26,24 (1) The treatment of sections 26.06 (1), 75.36 (2) (a), 77.07, 77.10 (1) (a), 77.86 (2), 77.88 (5) (a) 1. and 2., (ar), and (b) and (11), and 77.89 (1) (a) of the statutes and Section 101 (1) of this act take effect on the first day of the 3rd month beginning after publication.

SB434-SSA1,26,25 (End)