LRB-3521/4
JK:cjs:pg
2003 - 2004 LEGISLATURE
November 10, 2003 - Introduced by Representatives Kestell, Gronemus, M.
Lehman, Ott, Gielow, Ward, Towns, Hines, Bies, Petrowski, Suder
and
Musser, cosponsored by Senators Harsdorf and Welch. Referred to
Committee on Ways and Means.
AB650,1,2 1An Act to amend 70.32 (2) (c) 1d. of the statutes; relating to: the definition of
2agricultural forest land for property tax purposes.
Analysis by the Legislative Reference Bureau
Under current law, for property tax purposes, agricultural forest land is land
that is producing or is capable of producing commercial forest products and is
contiguous to a parcel that has been classified in whole as agricultural land for
property tax purposes, if the contiguous parcel is owned by the same person that
owns the agricultural forest land.
Under this bill, agricultural forest land is land that is producing or is capable
of producing commercial forest products and is either located on a parcel that
contains land that is classified as agricultural land or is located on a parcel that is
contiguous to a parcel that has been classified in whole as agricultural land or as
agricultural land and other, if the contiguous parcel is owned by the same person that
owns the agricultural forest land. Under current law, land classified as "other"
includes any residence for a farm operator's spouse, children, parents, or
grandparents.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB650, s. 1
1Section 1. 70.32 (2) (c) 1d. of the statutes, as created by 2003 Wisconsin Act
233
, is amended to read:
AB650,2,103 70.32 (2) (c) 1d. "Agricultural forest land" means land that is producing or is
4capable of producing commercial forest products and is either located on a parcel that
5contains land that is classified as agricultural land under this subsection or is located
6on a parcel that
is contiguous to a parcel that has been classified in whole as
7agricultural land under this subsection or has been classified as agricultural land
8and other under this subsection
, if the contiguous parcel is owned by the same person
9that owns the land that is producing or is capable of producing commercial forest
10products. In this subdivision, "contiguous" includes separated only by a road.
AB650, s. 2 11Section 2. Initial applicability.
AB650,2,1212 (1) This act first applies to the property tax assessments as of January 1, 2004.
AB650,2,1313 (End)
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