77.26 Powers of investigation, additional fees, refunds, penalties.
77.27 Penalty for falsifying value.
SUBCHAPTER III
GENERAL SALES AND USE TAX
77.52 Imposition of retail sales tax.
77.53 Imposition of use tax.
77.535 Increases; building materials.
77.54 General exemptions.
77.55 Exemptions from sales tax.
77.56 Exemptions from use tax.
77.57 Liability of purchaser.
77.58 Returns and payments.
77.59 Deficiency and refund determinations.
77.60 Interest and penalties.
77.61 Administrative provisions.
77.62 Collection of delinquent sales and use taxes.
SUBCHAPTER V
COUNTY AND SPECIAL DISTRICT
SALES AND USE TAXES
77.70 Adoption by county ordinance.
77.705 Adoption by resolution.
77.71 Imposition of county and special district sales and use taxes.
77.73 Jurisdiction to tax.
77.77 Transitional provisions.
77.785 Duties of retailers.
77.79 Relation to subchapter III.
SUBCHAPTER VI
MANAGED FOREST LAND
77.82 Managed forest land; petition.
77.83 Closed, open and restricted areas.
77.84 Taxation of managed forest land.
77.85 State contribution.
77.86 Forestry practices.
77.875 Grazing restricted.
77.88 Withdrawal; transfer of ownership; nonrenewal.
77.89 Distribution of moneys received.
77.905 Procedure in forfeiture actions.
77.91 Miscellaneous provisions.
SUBCHAPTER VII
TEMPORARY RECYCLING SURCHARGE
77.94 Surcharge determination.
77.945 Surcharge adjustments.
77.947 Partnerships and limited liability companies; estimated payments.
77.95 Interest and penalties.
SUBCHAPTER VIII
LOCAL FOOD AND BEVERAGE TAX
SUBCHAPTER IX
LOCAL RENTAL CAR TAX
TAXATION OF FOREST CROPLANDS
77.01
77.01
Purposes. It is the intent of this subchapter to encourage a policy of protecting from destructive or premature cutting the forest growth in this state, and of reproducing and growing for the future adequate crops through sound forestry practices of forest products on lands not more useful for other purposes, so that such lands shall continue to furnish recurring forest crops for commercial use with public hunting and fishing as extra public benefits, all in a manner which shall not hamper the towns in which such lands lie from receiving their just tax revenue from such lands.
77.01 History
History: 1971 c. 215;
1985 a. 332 s.
251 (2).
77.01 Annotation
Request by individual legislators and town or county boards for delay in issuing orders pursuant to ch. 77, present no basis for withholding actions by the department. 61 Atty. Gen. 134.
77.015
77.015
Lands in villages included. Sections 77.01 to
77.14 shall apply to villages for the same purposes as specified in
s. 77.01 and where in such sections the words "town" or "towns" appear they shall be substituted, for the purposes of this section, by the words "village" or "villages," respectively.
77.015 History
History: 1981 c. 390.
77.02
77.02
Forest croplands. 77.02(1)(1)
Petition. The owner of an entire quarter quarter section, fractional lot or government lot as determined by U.S. government survey plat, excluding public roads and railroad rights-of-way that may have been sold, may file with the department of natural resources a petition stating that the owner believes the lands therein described are more useful for growing timber and other forest crops than for any other purpose, that the owner intends to practice forestry thereon, that all persons holding encumbrances thereon have joined in the petition and requesting that such lands be approved as "Forest Croplands" under this subchapter. Whenever any such land is encumbered by a mortgage or other indenture securing any issue of bonds or notes, the trustee named in such mortgage or indenture or any amendment thereto may join in such petition, and such action shall for the purpose of this section be deemed the action of all holders of such bonds or notes.
77.02(2)
(2) Notice of hearing, adjournment. Upon receipt of such petition the department of natural resources shall investigate the same and shall file a listing of descriptions with the town chairperson. For petitions received prior to May 1, the department shall within the same calendar year cause a notice that such petition has been filed to be published as a class 3 notice, under
ch. 985, in the newspaper having the largest general circulation in the county in which the lands are located, and notice by registered mail shall be given to the town clerk of any town in which the lands are located. Such notice shall contain the name of the petitioner, a description of the lands and a statement that any resident of or taxpayer in the town may within 15 days from the date of publication of the notice file a request with the department that it conduct a public hearing on the petition. Upon receipt of such a request the department shall conduct a public hearing on the petition. The department may conduct a public hearing on any petition without a request, if it deems it advisable to do so. Notice of the time and place of such hearing and a description, in specific or general terms, as the department deems advisable, of the property requested to be approved as "Forest Croplands" shall be given to persons making the request, the owner of such land and to the assessor of towns in which it is situated, by mail, at least one week before the day of hearing. The notice also shall be published as a class 1 notice, under
ch. 985, in a newspaper having general circulation in the county in which such land is located, at least one week before the day of the hearing. Such hearing may be adjourned and no notice of the time and place of such adjourned hearing need be given, excepting the announcement thereof by the presiding officer at the hearing at which the adjournment is had.
77.02(3)
(3) Decision, copies. After receiving all the evidence offered at any hearing held on the petition and after making such independent investigation as it sees fit the department shall make its findings of fact and make and enter an order accordingly. If it finds that the facts give reasonable assurance that a stand of merchantable timber will be developed on such descriptions within a reasonable time, and that such descriptions are then held permanently for the growing of timber under sound forestry practices, rather than for agricultural, mineral, shoreland development of navigable waters, recreational, residential or other purposes, and that all persons holding encumbrances against such descriptions have in writing agreed to the petition, the order entered shall grant the request of the petitioner on condition that all unpaid taxes against said descriptions be paid within 30 days thereafter; otherwise the department of natural resources shall deny the request of the petitioner. If the request of the petitioner is granted, a copy of such order shall be filed with the department of revenue, the supervisor of equalization and the clerk of each town, and the order shall be recorded with the register of deeds of each county, in which any of the lands affected by the order are located. The register of deeds shall record the entry, transfer or withdrawal of all forest croplands in a suitable manner on the county records. The register of deeds may collect recording fees under
s. 59.43 (2) from the owner. Any order of the department relating to the entry of forest croplands issued on or before November 20 of any year shall take effect on January 1 of the following calendar year, but all orders issued after November 20 shall take effect on January 1 of the calendar year following the calendar year in which orders issued on or before November 20 would have been effective.
77.02 Annotation
In order to be eligible for entry under the forest crop law the lands must be continuous or contiguous and 40 or more acres in size. 58 Atty. Gen. 8.
77.03
77.03
Taxation of forest croplands. After the filing and recording of the order with the officers under
s. 77.02 (3) the lands described therein shall be "Forest Croplands", on which taxes shall thereafter be payable only as provided under this subchapter. The enactment of
ss. 77.01 to
77.14, petition by the owner and the making of the order under
s. 77.02 (3) shall constitute a contract between the state and the owner, running with the lands, for a period of 25 or 50 years at the election of the applicant at the time the petition is filed, unless withdrawn under
s. 77.10, with privilege of renewal by mutual agreement between the owner and the state, whereby the state as an inducement to owners and prospective purchasers of forest croplands to come under
ss. 77.01 to
77.14 agrees that, unless withdrawn under
s. 77.10, no change in or repeal of
ss. 77.01 to
77.14 shall apply to any land then accepted as forest croplands, except as the department of natural resources and the owner may expressly agree in writing and except as provided in
s. 77.17. If at the end of the contract period the land is not designated as managed forest land under
subch. VI, the merchantable timber on the land shall be estimated by an estimator jointly agreed upon by the department of natural resources and the owner, and if the department and the owner fail to agree on an estimator, the judge of the circuit court of the district in which the lands lie shall appoint a qualified forester, whose estimate shall be final, and the cost thereof shall be borne jointly by the department of natural resources and the owner; and the 10% severance tax paid on the stumpage thereon in the same manner as if the stumpage had been cut. The owners by such contract consent that the public may hunt and fish on the lands, subject to such rules as the department of natural resources prescribes regulating hunting and fishing.
77.03 Annotation
This section creates right of access across owner's non-enrolled lands to reach owner's landlocked enrolled lands for purposes of hunting and fishing.
71 Atty. Gen. 163.
