77.82(4m)(a)(a) An owner of land that is entered as forest croplands under
s. 77.02 may petition the department under
sub. (2) to convert all or a portion of the land to managed forest land, subject to
sub. (1) (c).
77.82(4m)(b)
(b) A petition under this subsection shall specify whether the order designating the land as managed forest land will remain in effect for 25 years or 50 years, as elected by the owner.
77.82(4m)(bn)
(bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be deposited in the conservation fund and credited to the appropriation under
s. 20.370 (1) (cr).
77.82(4m)(c)
(c) A petition under this subsection must be submitted after September 1, 1994, and before January 1, 1998.
77.82(4m)(d)
(d) An owner of land who has filed a conversion petition under this subsection and who has requested that the department prepare a management plan under
sub. (3) (b) may withdraw the request and not have it prepared by the department if the owner determines that the department is not preparing the management plan in a timely manner.
77.82(5)
(5) Notice of petition; request for denial. 77.82(5)(a)(a) Upon receipt of a petition under
sub. (2),
(4) or
(4m), the department shall provide written notice of the petition to the clerk of the municipality in which the land is located.
77.82(5)(b)
(b) The governing body of the municipality in which the proposed managed forest land is located or a resident or property tax payer of the municipality may, within 15 days after the notice under
par. (a) is provided, request the department to deny the petition on the grounds that the land fails to meet the eligibility requirements under
sub. (1) or that, if the addition is approved, the entire parcel will fail to meet those eligibility requirements. The request shall be in writing and shall specify the reason for believing that the land is or would be ineligible.
77.82(6)(a)(a) The department shall conduct any investigation necessary to reach a decision on a petition.
77.82(6)(b)1.1. If the department determines, after receipt of a request under
sub. (5) (b) or as a result of its investigation, that further information is needed, it may schedule a public hearing to take testimony relating to the eligibility of the land.
77.82(6)(b)2.
2. At least 10 days before the date of the hearing, the department shall mail written notice of the date, time and place of the hearing to the petitioner, each person who submitted a request under
sub. (5) (b) and the clerk of the municipality in which the land is located.
77.82(6)(b)3.
3. A public hearing held under this paragraph may be adjourned. No notice of the adjourned hearing is required other than an announcement of the date, time and place given at the initial hearing by the person presiding at the hearing.
77.82(7)(a)(a) After considering the testimony presented at the public hearing, if any, the facts discovered by its investigation and the land use in the area in which the land is located, the department shall approve a petition under
sub. (2) or
(4m) if it determines all of the following:
77.82(7)(a)1.
1. That the land meets the eligibility requirements under
sub. (1).
77.82(7)(a)2.
2. That all facts stated in the petition are correct.
77.82(7)(a)3.
3. That a stand of merchantable timber will be developed on at least 80% of the land within a reasonable period of time.
77.82(7)(a)4.
4. That the use of the land as managed forest land is not incompatible with the existing uses of the land in the municipality in which it is located.
77.82(7)(b)
(b) After considering the testimony presented at the public hearing, if any, and the facts discovered by its investigation, the department shall approve a petition under
sub. (4) if it determines all of the following:
77.82(7)(b)1.
1. That all facts stated in the petition are correct.
77.82(7)(b)2.
2. That the total parcel with the addition will meet the eligibility requirements under
sub. (1).
77.82(7)(b)3.
3. That there are no delinquent taxes on either the land originally designated or on the proposed additional parcel.
77.82(7)(b)4.
4. That the owner agrees to any amendments to the management plan determined by the department to be necessary as a result of the addition.
77.82(7)(c)
(c) Except as provided in
par. (d), if a petition is received on or before January 31 of any year from a petitioner who owns less than 1,000 acres in this state or on or before March 31 of any year from any other petitioner, the department shall investigate and shall either approve the petition and issue the order under
sub. (8) or deny the petition on or before the following November 21.
77.82(7)(d)
(d) The department shall approve or disapprove a petition under
par. (a) that is submitted under
sub. (4m) within 3 years after the date on which the petition is submitted to the department.
77.82(8)
(8) Order. If a petition under
sub. (2) or
(4m) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the petition. If a petition under
sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the petitioner with a copy of the order or amended order and shall also file a copy with the department of revenue, the supervisor of assessments and the clerk of the municipality, and shall record the order with the register of deeds in the county, in which the land is located.
77.82(9)
(9) Effective date of order. An order or amended order under
sub. (8) issued before November 21 of any year takes effect on the January 1 after the date of issuance. An order or amended order under
sub. (8) issued on or after November 21 of any year takes effect on the 2nd January 1 after the date of issuance.
77.82(10)
(10) Denial. If the department denies a petition, it shall notify the petitioner in writing, stating the reason for the denial.
77.82(11)
(11) Duration. An order under this subchapter remains in effect for the period specified in the petition unless the land is withdrawn under
s. 77.84 (3) (b) or
77.88. An amendment to or repeal of this subchapter does not affect the terms of an order or management plan, except as expressly agreed to in writing by the owner and the department except as provided in
sub. (11m).
77.82(11g)
(11g) Withdrawal tax on converted forest croplands prohibited. No tax or interest may be assessed under
s. 77.10 (2) (a) on land converted to managed forest land pursuant to a petition approved under
sub. (7) (d).
77.82(11m)
(11m) Orders for the land in the lower Wisconsin state riverway. An owner of timber that is exempt under
s. 30.44 (3) (c) 2. shall comply with a rule regulating timber cutting and harvesting promulgated under
s. 30.42 (1) (d):
77.82(11m)(a)
(a) If the rule is not inconsistent with the order issued under
sub. (8); or
77.82(11m)(b)
(b) If the owner agrees to amend the order issued under
sub. (8) to require compliance with the rules.
77.82(12)
(12) Renewal. The department shall notify each owner of managed forest land of the expiration date of an order no later than the January 31 preceding the expiration date. The owner may petition the department for renewal of the order. The petition shall be filed no later than the March 31 before the expiration date and shall specify whether the owner wants the order renewed for 25 or 50 years. The notice and hearing provisions under
subs. (5) and
(6) do not apply to a petition under this subsection. The department may deny the petition only if the land fails to meet the eligibility requirements under
sub. (1), if the owner has failed to comply with the management plan or if there are delinquent taxes on the land. If the petition is denied, the department shall state the reason for the denial in writing.
77.83
77.83
Closed, open and restricted areas. 77.83(1)(a)(a) An owner may designate one area in a parcel of managed forest land as closed to public access. A closed area may consist of either:
77.83(1)(a)2.b.
b. A government lot as determined by the U.S. government survey plat.
77.83(1)(a)2.c.
c. A fractional lot as determined by the U.S. government survey plat.
77.83(1)(b)
(b) If any area of an owner's managed forest land is already designated as closed, an addition to the parcel approved under
s. 77.82 (7) (b) may be designated as closed only under the following conditions:
77.83(1)(b)1.
1. The addition does not result in increasing the closed portion of the land to an area greater than that permitted under
par. (a).
77.83(1)(b)2.
2. The additional area is contiguous to the area that is already designated as closed.
77.83(1)(c)
(c) If all or any part of an owner's closed managed forest land is withdrawn or transferred as provided under
s. 77.88, the owner may designate a different or an additional closed area if it meets the requirements of
par. (b).
77.83(2)(a)(a) Except as provided in
sub. (1) and
pars. (b) and
(c), each owner of managed forest land shall permit public access to the land for hunting, fishing, hiking, sight-seeing and cross-country skiing.
77.83(2)(b)
(b) An owner may restrict public access to any area of open managed forest land which is within 300 feet of any building or within 300 feet of a commercial logging operation that conforms to the management plan.
77.83(2)(c)
(c) An owner may prohibit the use of motor vehicles, as defined under
s. 340.01 (35), or snowmobiles, as defined under
s. 340.01 (58a), or both on any open managed forest land. At the request of an owner, the department may provide assistance in enforcing the prohibition.
77.83(3)
(3) Signs. An owner may post signs specifying the designation of or restrictions applicable to any area of managed forest land. The department may, by rule, specify design standards for these signs.
77.83(4)
(4) Penalty. Any person who fails to comply with
sub. (2) (a) or any rule promulgated under
sub. (3) shall forfeit not more than $500.
77.84
77.84
Taxation of managed forest land. 77.84(1)
(1)
Tax roll. The municipal clerk shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel that is designated open or closed under
s. 77.83. The land shall be assessed and is subject to review under
ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building on managed forest land is subject to taxation as personal property under
ch. 70.
77.84(2)
(2) Acreage share; payment for closed land. 77.84(2)(a)(a) Each owner of managed forest land shall pay to the municipal treasurer an acreage share of 74 cents per acre on or before January 31.
77.84(2)(b)
(b) In addition to the payment under
par. (a), each owner shall pay $1 for each acre that is designated as closed under
s. 77.83. The payment shall be made to the municipal treasurer on or before January 31.
77.84(2)(c)
(c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under
pars. (a) and
(b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s.
70.32 (2) (b) 4., 1993 stats., s.
70.32 (2) (b) 5., 1993 stats., and s.
70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.
77.84(3)(a)(a) The procedures specified for the collection of delinquent taxes under
ch. 74, and for the sale of land for delinquent taxes under
ch. 75 apply to taxes returned delinquent under this subsection. Immediately upon the expiration of 2 years after the date the county acquires a tax certificate, the county clerk shall take a tax deed as provided under
ch. 75. The county clerk shall certify to the department that a tax deed has been taken and shall include the legal description of the land subject to the tax deed.
77.84(3)(b)
(b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under
s. 77.88 (1) does not apply to the department's action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal tax, as determined under
s. 77.88 (5), and the amount of the tax shall be payable to the department under
s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund.
77.85
77.85
State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under
s. 20.370 (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.
77.86
77.86
Forestry practices. 77.86(1)(a)(a) Except as provided under
sub. (6), no person may cut merchantable timber on managed forest land on which the payment under
s. 77.84 (2) is delinquent.
77.86(1)(b)
(b) Except as provided under
sub. (6), an owner who intends to cut merchantable timber on managed forest land shall, at least 30 days before the cutting is to take place, on a form provided by the department, file a notice of intent to cut and request approval of the proposed cutting from the department.
77.86(1)(c)
(c) If the proposed cutting conforms to the management plan, the department shall approve the request.
77.86(1)(d)
(d) If the proposed cutting does not conform to the management plan, the department shall assist the owner in developing an acceptable proposal before approving the request.
77.86(2)
(2) Bond. The department may require an owner who intends to cut merchantable timber on managed forest land to file with the department a noncancelable bond furnished by a surety company licensed to do business in this state in the amount expected to be required as payment of the yield tax under
s. 77.87 (1).
77.86(3)
(3) Time limit. All cutting specified in the notice under
sub. (1) (b) shall be commenced within one year after the date the proposed cutting is approved. The owner shall report to the department the date on which the cutting is commenced.
77.86(4)
(4) Reporting. Within 30 days after completion of any cutting approved under this section, the owner shall report to the department, on a form provided by the department, a description of the species of wood, kind of product and the quantity of each species cut as shown by the scale or measurement made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the department if the wood is sold by tree measurement.
77.86(5)(a)(a) Any person who fails to file the notice required under
sub. (1) (b) or who intentionally files a false report under
sub. (4) shall forfeit not more than $1,000.
77.86(5)(b)
(b) Any owner who intentionally cuts merchantable timber in violation of this section is subject to a forfeiture equal to 20% of the current value of the merchantable timber cut, based on the stumpage value established under
s. 77.91 (1).
77.86(6)
(6) Exception. This section does not apply to an owner who cuts wood on managed forest land for use as fuel in the owner's dwelling.
77.86 History
History: 1985 a. 29.
77.87(1)(1)
Taxation. The department shall assess a yield tax against each owner who cuts merchantable timber under
s. 77.86. The yield tax shall equal 5% of the value of the merchantable timber cut, based on the stumpage value established under
s. 77.91 (1). The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address.
77.87(2)
(2) Supplemental tax. At any time within one year after a report is filed under
s. 77.86 (4), the department, after notifying the owner and providing the owner with the opportunity for a hearing, may determine whether the report is accurate. If the department determines that the quantity of merchantable timber cut exceeded the amount on which the tax was assessed under
sub. (1), the department shall assess a supplemental tax on the additional amount as provided under
sub. (1).
77.87(3)
(3) Payment. A tax assessed under
sub. (1) or
(2) is due and payable to the department on the last day of the month following the date the certificate is mailed to the owner. The department shall collect interest at the rate of 12% per year on any tax that is paid later than the due date. Amounts received shall be credited to the conservation fund.
77.87(4)
(4) Owner's liability. The owner is personally liable for a tax assessed under
sub. (1) or
(2). An unpaid tax becomes a lien against the merchantable timber that was cut. If the merchantable timber cut is mingled with other wood products, the unpaid tax becomes a lien against all of the wood products while they are in the owner's possession, or in the possession of any person other than a purchaser for value without notice in the usual course of business.
77.87(5)
(5) Delinquency. If a tax due under this section is not paid on or before the last day of the August following the date specified under
sub. (3), the department shall certify to the taxation district clerk the description of the land and the amount due for the tax and interest. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
