The department shall notify the owner in writing of the withdrawal order, stating the reason for the withdrawal.
The department shall mail a copy of the withdrawal order to each person specified under s. 77.82 (8)
A withdrawal order issued before December 15 of any year takes effect on the January 1 after the date of issuance. A withdrawal order issued on or after December 15 of any year takes effect on the 2nd January 1 after the date of issuance.
If less than a total parcel of managed forest land is withdrawn, the department shall amend the order under s. 77.82
and the management plan to correct the description of the remaining land.
(10) Applicable taxes. Chapter 70
applies to any land withdrawn from the managed forest land program under this section.
(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
The withdrawal provision of sub. (2) (f) is directory upon the DNR and therefore does not require the DNR to withdraw the subject property from the managed forest land program due to noncompliance with certification requirements. Warnecke v. Warnecke, 2006 WI App 62
, 292 Wis. 2d 438
, 713 N.W.2d 109
The department may not issue an order of withdrawal under s. 77.88 (1)
based on the cutting of timber or other activities on managed forest land if all of the following requirements are met:
The cutting or activity is necessary to engage in bulk sampling, as defined in s. 295.41 (7)
The area that will be affected by the cutting or the activity does not exceed 5 acres.
A bulk sampling plan has been filed with the department under s. 295.45
and all approvals that are required for bulk sampling have been issued by the department.
The revegetation plan that is part of the bulk sampling plan described under par. (c)
includes forestry practices that will ensure that the merchantable timber and other vegetation that will be cut or otherwise affected will be restored to the greatest extent possible.
The requirement under sub. (1) (d)
does not apply to managed forest land that is within a mining site described in a preapplication notification under s. 295.465
or in an application for a mining permit under s. 295.58
(3) Section 77.86 (1) (c)
do not apply to cutting of timber or another activity on managed forest land if all of the requirements in sub. (1) (a)
History: 2013 a. 1
Withdrawal of tribal lands.
Upon request of an Indian tribe, the department shall order the withdrawal of land that is owned in fee that is designated as managed forest land from the managed forest land program. No withdrawal tax under s. 77.88 (5)
or withdrawal fee under s. 77.88 (5m)
may be assessed against an Indian tribe for the withdrawal of such land if all of the following apply:
The Indian tribe provides the department the date of the order to transfer the land to the United States to be held in trust for the tribe.
The tribe and the department have in effect a written agreement under which the tribe agrees that the land shall continue to be treated as managed forest land until the date on which the managed forest land order would have expired.
History: 2009 a. 28
Distribution of moneys received. 77.89(1)
Payment to municipalities.
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. 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.
Each municipal treasurer shall pay 20% of each payment received under sub. (1)
and under ss. 77.84 (2) (a)
, 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.
The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b)
to the county treasurer, as provided under ss. 74.25
. The county treasurer shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition, resource management activities, and grants under s. 77.895
"Each municipality" in sub. (1) means every municipality where the property is presently located, not every municipality where the property has ever been located. When a parcel was annexed by a village and removed from the program, the village, and not the town that previously contained the parcel, was entitled to the withdrawal tax payment under sub. (1). Town of Somerset v. Department of Natural Resources, 2011 WI App 55
, 332 Wis. 2d 777
, 798 N.W.2d 282
Grants for land acquisitions for outdoor activities. 77.895(1)(a)
"Board" means the managed forest land board.
"Land" means land in fee simple, conservation easements, and other easements in land.
"Local governmental unit" means a city, village, town, or county.
The department shall establish a program to award grants to nonprofit conservation organizations, to local governmental units, and to itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country skiing. The board shall administer the program and award the grants under the program.
The department, in consultation with the board, shall promulgate rules establishing requirements for awarding grants under this section. The rules promulgated under this subsection shall include all of the following:
A requirement that the board give higher priority to counties over other grant applicants in awarding grants under this section.
A requirement that, in awarding grants to counties under this section, the board give higher priority to counties that have higher numbers of acres that are designated as closed under s. 77.83
A requirement that, in awarding grants to towns under this section, the board give higher priority to towns that have higher numbers of acres that are designated as closed under s. 77.83
A requirement that no grant may be awarded under this section without it being approved by the board of each county in which the land to be acquired is located.
Requirements concerning the use of sound forestry practices on land acquired under this section.
A requirement that no more than 10 percent of grant funding available under this section may be used to acquire parcels of land that are less than 10 acres in size.
A requirement that land acquired with a grant under this section be open to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping seasons.
(4) Use of land.
Land acquired under this section may be used for purposes in addition to those specified in sub. (2)
if the additional uses are compatible with the purposes specified in sub. (2)
History: 2007 a. 20
Right to hearing.
An applicant under s. 77.82
or an owner of managed forest land who is adversely affected by a decision of the department under this subchapter is entitled to a contested case hearing under ch. 227
History: 1985 a. 29
; 2009 a. 365
Procedure in forfeiture actions.
The procedure in ss. 23.50
applies to actions to recover forfeitures brought under this subchapter.
History: 1989 a. 79
Miscellaneous provisions. 77.91(1)
Each year the department shall establish reasonable stumpage values for the merchantable timber grown in the municipalities in which managed forest land is located. If the department finds that stumpage values vary in different parts of the state, it may establish different zones and specify the stumpage value for each zone. The stumpage value shall take effect on November 1 of each year. Notwithstanding s. 227.11
, the department may not promulgate or have in effect rules that established stumpage values.
(2) Publication of information. 77.91(2)(a)(a)
The department, with the cooperation of the University of Wisconsin-Extension, shall publish and distribute information describing the managed forest land program, including the applicable taxes and penalties and the forestry and resource management practices that are acceptable as part of a management plan.
The department shall prepare, update annually and, by March 31 of each year, offer for sale to the public information describing the location of managed forest land designated as open under s. 77.83
The department and the University of Wisconsin-Extension shall study and evaluate the first 5 years of the operation of the managed forest land program to determine whether it has achieved the purposes specified under s. 77.80
and shall, before January 1, 1992, submit a report of their findings and recommendations to the chief clerk of each house of the legislature, for distribution to the appropriate standing committees under s. 13.172 (3)
. This subsection applies from July 1, 1989 to December 31, 1991.
(3m) Report to legislature.
Beginning with calendar year 1992, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. 77.10 (2) (c)
, 77.16 (11m)
or 77.88 (8)
that is withdrawn during that calendar year under s. 77.10
or declassified or withdrawn under s. 77.16 (7)
exceeds 1% 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%, 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)
Except as provided in sub. (5)
, the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mv)
Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1)
. The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1.
from the appropriation under s. 20.370 (1) (cr)
. If the amount in the appropriation under s. 20.370 (1) (cr)
in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mv)
The signature of an official or an employee of the department may be stamped, printed or otherwise reproduced on an order under this subchapter after the official or employee adopts the stamped, printed or otherwise reproduced signature as his or her facsimile signature.
The signature or the facsimile signature under par. (a)
of an official or an employee of the department meets the requirements under s. 706.05 (2) (a)
ECONOMIC DEVELOPMENT SURCHARGE
In this subchapter:
"Farming" has the meaning given in section 464
of the internal revenue code.
"File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
"Gross tax liability" means a corporation's tax liability under ch. 71
, without regard to any tax credit.
"Net business income," with respect to a partnership, means taxable income as calculated under section 703
of the Internal Revenue Code; plus the items of income and gain under section 702
of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702
of the Internal Revenue Code, except items that are not deductible under s. 71.21
; plus guaranteed payments to partners under section 707
(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd)
, and (8r)
; and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13)
, and (19)
; but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section 3121
(d) (3) of the Internal Revenue Code.
"Partnership" has the meaning given in section 761
(a) of the internal revenue code, except that "partnership" does not include entities that are excluded under the regulations interpreting section 761
(a) of the internal revenue code from the operation of all or part of subchapter K of chapter one of the internal revenue code. "Partnership" also includes an entity treated as a partnership under section 7701
of the Internal Revenue Code.
"Trade or business" has the meaning given in section 1402
(c) of the internal revenue code, except that "trade or business" does not include the following:
Service performed by a person under section 1402
(c) (4) of the internal revenue code.
Service performed, not as an employee, by a person under section 1402
(c) (5) of the internal revenue code.
History: 1989 a. 335
; 1991 a. 39
; 1993 a. 16
; 1995 a. 27
; 1997 a. 27
; 1999 a. 9
; 2001 a. 16
; 2003 a. 99
; 2005 a. 74
; 2007 a. 20
; 2009 a. 2
; 2011 a. 32
; 2011 a. 260
For the privilege of doing business in this state, there is imposed an economic development surcharge on the following entities:
All corporations required to file a return under subch. IV
or V of ch. 71
that have at least $4,000,000 in gross receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1)
and that have no unrelated business income reportable under s. 71.24 (1m)
. The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.
All natural persons, estates and trusts that are required to file a return under subch. I
or II of ch. 71
for the taxable year and that either are an employee as defined in section 3121
(d) (3) of the internal revenue code or file a form indicating a profit or loss from a trade or business for federal income tax purposes for the taxable year. The surcharge is imposed on each such natural person regardless of ch. 766
and regardless of whether or not the person files jointly under ch. 71
. The surcharge is not imposed on net business income of individuals for which the surcharge is imposed on a tax-option corporation of which an individual is a shareholder, a partnership of which an individual is a partner or a limited liability company of which an individual is a member.
All partnerships, except partnerships that have net business income only from farming, that derive income from business transacted in this state, from property in this state or from services performed in this state for the taxable year. The surcharge is imposed on the partnership, not on its partners, except that if a partnership's surcharge is delinquent the partners are jointly and severally liable for it.
All insurers that are required to file a return under subch. VII of ch. 71
and that have at least $4,000,000 in gross receipts from all activities for the taxable year.
All natural persons, estates, trusts and partnerships that are engaged in farming. The surcharge is imposed on the partnership, not on its partners, except that if a partnership's or company's surcharge is delinquent the partners are jointly and severally liable for it.
See also s. Tax 2.32
, Wis. adm. code.
This section does not violate the constitutional guaranty of equal protection. Love, Voss & Murray v. DOR, 195 Wis. 2d 189
, 536 N.W.2d 189
(Ct. App. 1995), 94-2185
A single-owner entity that is disregarded as a separate entity under ch. 71
is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner's return under this subchapter.
History: 1997 a. 27
Surcharge determination. 77.94(1)
Except as provided in sub. (2)
, for taxable years beginning after December 31, 1999, the surcharge imposed under s. 77.93
is calculated as follows: