(b) If for a given fiscal year the department obligates an amount from the moneys appropriated under s. 20.866 (2) (ta) for a subprogram under sub. (3) or (4) that is more than the annual bonding authority for that subprogram for that given fiscal year, the department shall adjust the annual bonding authority for that subprogram by lowering the annual bonding authority, as it may have been previously adjusted under this paragraph and par. (a), for the next fiscal year by an amount equal to the remainder calculated by subtracting the amount authorized for that subprogram from the obligated amount, as it may be affected under par. (c) or (d), for that subprogram in that given fiscal year.
(c) The department may not obligate for a fiscal year an amount from the moneys appropriated under s. 20.866 (2) (ta) for a subprogram under sub. (3) or (4) that exceeds the amount equal to the annual bonding authority for that subprogram as it may have been previously adjusted under pars. (a) and (b), except as provided in par. (d).
(d) For a given fiscal year, in addition to obligating the amount of the annual bonding authority for a subprogram under sub. (3) or (4), or the amount equal to the annual bonding authority for that subprogram, as adjusted under pars. (a) and (b), whichever amount is applicable, the department may also obligate for that subprogram up to 100% of the annual bonding authority for that subprogram for that given fiscal year for a project or activity if the natural resources board determines that all of the following conditions apply:
1. That moneys appropriated for that subprogram to the department under s. 20.370 and the moneys appropriated for that subprogram under s. 20.866 (2) (ta), (tp) to (tw), (ty) and (tz) do not provide sufficient funding for the project or activity.
2. That any land involved in the project or activity covers a large area or the land is uniquely valuable in conserving the natural resources of the state.
3. That delaying or deferring all or part of the cost to a subsequent fiscal year is not reasonably possible.
(5m) ADJUSTMENTS FOR LAND ACQUISITIONS. (a) Beginning in fiscal year 1999-2000, the department, subject to the approval of the governor and the joint committee on finance under sub. (6), may obligate under the subprogram for land acquisition any amount not in excess of the total bonding authority for that subprogram for the acquisition of land.
(b) For each land acquisition transaction under this subsection, all of the following apply:
1. The department shall sell a portion of the acquired land.
2. All proceeds from the sale of the land, up to the amount obligated under par. (a) as determined by the secretary of administration, shall be deposited in the general fund and credited to the appropriation account under s. 20.370 (7) (ag). Notwithstanding s. 25.29 (1) (a), the proceeds in excess of the amount obligated under par. (a) shall be deposited in the general fund.
3. For bonds that are retired from the proceeds of the sale of the acquired land within 3 years after the date on which the land was acquired by the department, the department shall adjust the available bonding authority for the subprogram for land acquisition by increasing the available bonding authority for the fiscal year in which the bonds are retired by an amount equal to the total amount of the bonds issued for the sale that have been retired in that fiscal year.
4. For bonds that are not retired from the proceeds of the sale of the acquired land within 3 years after the date on which the land was acquired by the department, the department shall adjust the available bonding authority for the subprogram for land acquisition by decreasing the available bonding authority for the next fiscal year beginning after the end of that 3-year period by an amount equal to the total amount of the bonds that have not been retired from such proceeds in that fiscal year and, if necessary, shall decrease for each subsequent fiscal year the available bonding authority in an amount equal to that available bonding authority or equal to the amount still needed to equal the total amount of the bonds that have not been retired from such proceeds, whichever is less, until the available bonding authority has been decreased by an amount equal to the total of the bonds that have not been retired.
(c) Notwithstanding sub. (2) (a) 1., land acquired under this subsection need not be for conservation or recreational purposes.
(d) The department of administration shall monitor all transactions under this subsection to ensure compliance with federal law and to ensure that interest on the bonds is tax-exempt for the holders of the bonds.
(6) REVIEW BY JOINT COMMITTEE ON FINANCE. (a) The department may not obligate from the appropriation under s. 20.866 (2) (ta) for a given project or activity any moneys unless it first notifies the joint committee on finance in writing of the proposal. If the cochairpersons of the committee do not notify the department within 14 working days after the date of the department's notification that the committee has scheduled a meeting to review the proposal, the department may obligate the moneys. If, within 14 working days after the date of the notification by the department, the cochairpersons of the committee notify the department that the committee has scheduled a meeting to review the proposal, the department may obligate the moneys only upon approval of the committee.
(b) Paragraph (a) applies only to an amount for a project or activity that exceeds $250,000, except as provided in par. (c).
(c) Paragraph (a) applies to any land acquisition under sub. (5m).
(7) CALCULATION OF GRANT AMOUNTS; APPRAISALS. (a) Except as provided in pars. (b) and (c), for purposes of calculating the acquisition costs for acquisition of land under ss. 23.09 (19), (20) and (20m), 23.092 (4), 23.094 (3g), 23.096, 30.24 (4) and 30.277 from the appropriation under s. 20.866 (2) (ta), the acquisition costs shall equal the sum of the land's current fair market value and other acquisition costs, as determined by rule by the department.
(b) For land that has been owned by the current owner for less than one year, the acquisition costs of the land shall equal the owner's acquisition price.
(c) For land that has been owned by the current owner for one year or more but for less than 3 years, the acquisition costs of the land shall equal the sum of the current owner's acquisition price and the annual adjustment increase.
(d) For purposes of par. (c), the annual adjustment increase shall be calculated by multiplying the owner's acquisition price by 7.5% and by then multiplying that product by one of the following numbers:
1. By one if the land has been owned by the current owner for one year or more but for less than 2 years.
2. By 2 if the land has been owned by the current owner for 2 years or more but for less than 3 years.
(e) For any land for which moneys are proposed to be obligated from the appropriation under s. 20.866 (2) (ta) in order to provide a grant or state aid to a governmental unit under s. 23.09 (19), (20) or (20m) or 30.277 or to a nonprofit conservation organization under s. 23.096, the governmental unit or nonprofit conservation organization shall submit to the department two appraisals if the department estimates that the fair market value of the land exceeds $200,000.
(8) PROHIBITIONS AND LIMITATIONS. (a) The department may not obligate moneys from the appropriation under s. 20.866 (2) (ta) for the acquisition of land for golf courses or for the development of golf courses.
(c) The department may not obligate moneys from the appropriation under s. 20.866 (2) (ta) for the acquisition by a city, village or town of land that is outside the boundaries of the city, village or town unless the city, village or town acquiring the land and the city, village or town in which the land is located approve the acquisition.
(d) The department may not acquire land using moneys from the appropriation under s. 20.866 (2) (ta) without the prior approval of a majority of the members-elect, as defined in s. 59.001 (2m), of the county board of supervisors of the county in which the land is located if at least 66% of the land in the county is owned or under the jurisdiction of the state, the federal government or a local governmental unit, as defined in s. 66.299 (1) (a). Before determining whether to approve the acquisition, the county in which the land is located shall post notices that inform the residents of the community surrounding the land of the possible acquisitions.
(9) RULES ON LAND USE. The department shall promulgate rules to provide incentives under the Warren Knowles-Gaylord Nelson stewardship 2000 program to local units of government that submit applications for funding from the appropriation under s. 20.866 (2) (ta) for projects or activities that are consistent with local or regional land use plans and with local zoning ordinances.
(10) REPORT ON LAND PRICES. Before January 1, 2005, the department shall submit a report to the joint committee on finance and the governor that includes all of the following:
(a) Information on how changes in the prices for land, between July 1, 2000, and the date that the report is submitted, have affected the department's ability to protect land for conservation purposes.
(b) A range of options to maintain or restore the financial ability to purchase land under the Warren Knowles-Gaylord Nelson stewardship 2000 program.
(11) REQUIREMENTS FOR SIGNS. For any land which is acquired in whole or in part with moneys obligated from the appropriations under s. 20.866 (2) (ta) or (tz) or both, the department shall provide signs on the land stating that the land has been acquired with stewardship funds. The signs shall be clearly visible to the public at access points to the land or along highways or other transportation routes that provide access to the land. If the land is open to the public, the sign shall so state and shall state the purposes for which the land may be used by the public.
(12) EXPENDITURES AFTER JUNE 30, 2010. If the remaining bonding authority for a subprogram under sub. (3) or (4) on June 30, 2010, is an amount greater than zero, the department may expend any portion of this remaining bonding authority for that subprogram in one or more subsequent fiscal years.
SECTION 664. 23.0918 of the statutes is created to read:
23.0918 Natural resources land endowment fund. (1) In this section, "land" includes any buildings, facilities or other structures located on the land.
(2) Unless the natural resources board determines otherwise in a specific case, only the income from the gifts, grants or bequests in the fund is available for expenditure. The natural resources board may authorize expenditures only for preserving, developing, managing or maintaining land under the jurisdiction of the department that is used for any of the purposes specified in s. 23.09 (2) (d). In this subsection, unless otherwise provided in a gift, grant or bequest, principal and income are determined as provided under s. 701.20 (3).
SECTION 664b. 23.092 (4) of the statutes is amended to read:
23.092 (4) The department may share the costs of implementing land management practices with landowners, or with nonprofit organizations that are qualified to enhance wildlife-based recreation if these organizations have the landowner's permission to implement the practices. The department may share the costs of acquiring easements for habitat areas with landowners or with these nonprofit organizations. This subsection does not apply before July 1, 1990 If the funding for cost-sharing under this subsection will be expended from the appropriation under s. 20.866 (2) (ta), the amount expended for the cost-sharing may not exceed 50% of the cost of the management practices or of the acquisition costs for the easement.
SECTION 664d. 23.092 (5) (a) of the statutes is amended to read:
23.092 (5) (a) The department shall determine the value of land or an easement donated to the department that is within a habitat area and is dedicated for purposes of habitat protection, enhancement or restoration. For an easement, the valuation shall be based on the extent to which the fair market value of the land is diminished by the transfer. Beginning on July 1, 1990, and except Except as provided in par. (b), an amount of money equal to the value of the donation shall be released from the appropriation under s. 20.866 (2) (ta) or (tz) or both to be used for habitat protection, enhancement or restoration activities for the same habitat area in which any donation was made on or after August 9, 1989. The department shall determine how the moneys being released are to be allocated from these appropriations.
SECTION 664f. 23.092 (5) (b) of the statutes is renumbered 23.092 (5) (b) 1. and amended to read:
23.092 (5) (b) 1. If the moneys to be released allocated under par. (a) for release from the appropriation under s. 20.866 (2) (tz) to match a donation under par. (a) will exceed the expenditure limit under sub. (6) for a given fiscal year, as adjusted under s. 23.0915 (2), the department shall release from the moneys appropriated under s. 20.866 (2) (tz) the remaining amount available under the expenditure limit under sub. (6), as adjusted under s. 23.0915 (2), for the given fiscal year and shall release in each following fiscal year from the moneys appropriated under s. 20.866 (2) (tz) an amount equal to the expenditure limit under sub. (6), as adjusted under s. 23.0915 (2), or equal to the amount still needed to match the donation, whichever is less, until the entire amount necessary to match the donation is released. This subdivision does not apply after June 30, 2000.
SECTION 664h. 23.092 (5) (b) 2. of the statutes is created to read:
23.092 (5) (b) 2. If the moneys allocated under par. (a) for release from the appropriation under s. 20.866 (2) (ta) to match a donation under par. (a) will exceed the annual bonding authority for the subprogram under s. 23.0917 (3) for a given fiscal year, as adjusted under s. 23.0917 (5), the department shall release from the moneys appropriated under s. 20.866 (2) (ta) the remaining amount available under that annual bonding authority, as adjusted under s. 23.0917 (5), for the given fiscal year and shall release in each following fiscal year from the moneys appropriated under s. 20.866 (2) (ta) an amount equal to that annual bonding authority, as adjusted under s. 23.0917 (5), or equal to the amount still needed to match the donation, whichever is less, until the entire amount necessary to match the donation is released.
SECTION 664i. 23.092 (6) of the statutes is amended to read:
23.092 (6) Except as provided in s. 23.0915 (2), the department may not expend from the appropriation under s. 20.866 (2) (tz) more than $1,500,000 under this section for fisheries, for habitat areas and for grants for this purpose under s. 23.096 in each fiscal year. Of this amount the department may not expend more than $75,000 for fisheries in each fiscal year.
SECTION 664j. 23.092 (6) of the statutes, as affected by 1999 Wisconsin Act .... (this act), is repealed and recreated to read:
23.092 (6) Except as provided in s. 23.0915 (2), the department may not expend from the appropriation under s. 20.866 (2) (tz) more than $1,500,000 under this section for fisheries, for habitat areas and for grants for this purpose under s. 23.096 in each fiscal year.
SECTION 665k. 23.094 (3g) of the statutes is amended to read:
23.094 (3g) ACQUISITION BY POLITICAL SUBDIVISION. A political subdivision may acquire by gift, devise or purchase land adjacent to a stream identified as a priority stream under sub. (2) or acquire by gift, devise or purchase a permanent stream bank easement from the owner of the land. The department may make grants from the appropriation under s. 20.866 (2) (tz) to political subdivisions to purchase these lands and easements. The department may make grants under s. 23.096 from the appropriation under s. 20.866 (2) (ta) or (tz) or both. Whenever possible, the land or easement shall include the land within at least 66 feet from either side of the stream.
SECTION 665L. 23.094 (3m) of the statutes is created to read:
23.094 (3m) LIMITS. A grant under sub (3g) may not exceed 50% of the acquisition costs for the land or the easement.
SECTION 665m. 23.094 (4) (a) of the statutes is amended to read:
23.094 (4) (a) The department shall determine the value of land or an easement donated to the department for purposes of this section and for stream bank protection under s. 23.096. For an easement, the valuation shall be based on the extent to which the fair market value of the land is diminished by the transfer. Beginning July 1, 1990, and except Except as provided in par. (b), an amount of money equal to the value of the donation shall be released from the appropriation under s. 20.866 (2) (ta) or (tz) or both to be used to acquire easements and land under this section and s. 23.096 for the same stream for which any donation was made on or after August 9, 1989. The department shall determine how the moneys being released are to be allocated from these appropriations.
SECTION 665n. 23.094 (4) (b) of the statutes is renumbered 23.094 (4) (b) 1. and amended to read:
23.094 (4) (b) 1. If the moneys to be released allocated under par. (a) for release from the appropriation under s. 20.866 (2) (tz) to match a donation under par. (a) will exceed the expenditure limit under sub. (8) for a given fiscal year, as adjusted under s. 23.0915 (2), the department shall release from the moneys appropriated under s. 20.866 (2) (tz) the remaining amount available under the expenditure limit under sub. (8), as adjusted under s. 23.0915 (2), for the given fiscal year and shall release in each following fiscal year from the moneys appropriated under s. 20.866 (2) (tz) an amount equal to the expenditure limit under sub. (8), as adjusted under s. 23.0915 (2), or equal to the amount still needed to match the donation, whichever is less, until the entire amount necessary to match the donation is released. This subdivision does not apply after June 30, 2000.
SECTION 665o. 23.094 (4) (b) 2. of the statutes is created to read:
23.094 (4) (b) 2. If the moneys allocated under par. (a) for release from the appropriation under s. 20.866 (2) (ta) to match a donation under par. (a) will exceed the annual bonding authority for the subprogram under s. 23.0917 (3) for a given fiscal year, as adjusted under s. 23.0917 (5), the department shall release from the moneys appropriated under s. 20.866 (2) (ta) the remaining amount available under that annual bonding authority, as adjusted under s. 23.0917 (5), for the given fiscal year and shall release in each following fiscal year from the moneys appropriated under s. 20.866 (2) (ta) an amount equal to that annual bonding authority, as adjusted under s. 23.0917 (5), or equal to the amount still needed to match the donation, whichever is less, until the entire amount necessary to match the donation is released.
SECTION 665p. 23.094 (8) of the statutes is amended to read:
23.094 (8) APPROPRIATION. The costs of acquiring easements and land under this section or s. 23.096 shall be paid from the appropriation under s. 20.866 (2) (tz). Except as provided in s. 23.0915 (2), the department may not expend from the appropriation under s. 20.866 (2) (tz) more than $1,000,000 for fisheries, for the acquisition of land and easements by the department under this section, for grants under sub. (3g) and for grants for this purpose under s. 23.096 in each fiscal year. Of this amount, the department may not expend more than $300,000 in each fiscal year for grants under sub. (3g) to cities, villages, towns and counties.
SECTION 665q. 23.094 (8) of the statutes, as affected by 1999 Wisconsin Act .... (this act), is repealed and recreated to read:
23.094 (8) APPROPRIATION. Except as provided in s. 23.0915 (2), the department may not expend from the appropriation under s. 20.866 (2) (tz) more than $1,000,000 for fisheries, for the acquisition of land and easements by the department under this section, for grants under sub. (3g) and for grants for this purpose under s. 23.096 in each fiscal year.
SECTION 665r. 23.0955 (1) of the statutes is amended to read:
23.0955 (1) In this section and s. 23.096, "nonprofit conservation organization" means a nonprofit corporation, a charitable trust or other nonprofit association whose purposes include the acquisition of property for conservation purposes and that is described in section 501 (c) (3) of the internal revenue code and is exempt from federal income tax under section 501 (a) of the internal revenue code.
SECTION 665rc. 23.0955 (2) (a) (intro.) of the statutes is amended to read:
23.0955 (2) (a) (intro.) The From the appropriation under s. 20.370 (5) (aw), the department shall provide one grant of $75,000 $250,000 in each fiscal year 1996-97, beginning with fiscal year 1999-2000, to a nonstock, nonprofit corporation that is described under section 501 (c) (3) or (4) of the internal revenue code Internal Revenue Code, in existence on the effective date of this paragraph .... [revisor inserts date], and organized in this state if the corporation meets all of the following requirements:
SECTION 665rd. 23.0955 (2) (a) 3. of the statutes is amended to read:
23.0955 (2) (a) 3. The corporation has a board of directors whose members represent, to the greatest extent practicable, all geographic areas of the state and that has a majority of members who are representatives of nonprofit conservation organizations.
SECTION 665re. 23.0955 (2) (am) of the statutes is repealed.
SECTION 665rf. 23.0955 (2) (b) (intro.) of the statutes is amended to read:
23.0955 (2) (b) (intro.) A corporation receiving a grant under this subsection shall do all of the following, but shall emphasize the activities described in subds. 1. and 2.:
SECTION 665rg. 23.0955 (2) (b) 2m., 4. and 5. of the statutes are created to read:
23.0955 (2) (b) 2m. Assist nonprofit conservation organizations in acquiring property for conservation purposes and in managing property acquired for conservation purposes.
4. Acquire a property for conservation purposes where no other nonprofit conservation organization exists that is willing to assist or capable of effectively assisting in the transfer of the property or that can adequately manage the property after it is acquired.
5. For each fiscal year, prepare a report detailing the activities for which a grant under this section was expended, describing any property acquired by the corporation and explaining how the acquisition of that property furthers the goal of conservation in the state. Copies of the report shall be submitted to the department and to the legislature under s. 13.172 (2).
SECTION 665rh. 23.0955 (3) of the statutes is created to read:
23.0955 (3) (a) During the period beginning on January 1, 2004, and ending on July 1, 2004, the department shall submit a comprehensive report describing the cost of, and accomplishments achieved by, activities funded with grants under this section, commencing with the grants provided in the 1999-2000 fiscal year. The report shall evaluate all of the following:
1. How grants under this section have furthered the goal of encouraging private resource conservation.
2. The extent to which grants under this section complement the resource conservation goals of the department.
(b) The report shall contain a recommendation to the legislature on whether the grant program under this section should be continued, eliminated or revised.
(c) The report shall be distributed to the speaker of the assembly and the president of the senate under s. 13.172 (3).
SECTION 665ri. 23.0956 of the statutes is created to read:
23.0956 Assistance for private conservation activities. (1) From the appropriation under s. 20.370 (5) (aw), the department shall provide one grant of $85,000 in each fiscal year, beginning with fiscal year 2000-01, to a nonstock, nonprofit corporation that is described under section 501 (c) (3) or (4) of the Internal Revenue Code and organized in this state if the corporation meets all of the following requirements:
(a) The corporation is exempt from taxation under section 501 (a) of the Internal Revenue Code.
(b) The corporation was created to accept and to utilize private contributions made to protect and enhance the state's natural resources.
(2) A corporation receiving a grant under sub. (1) shall use the grant to do all of the following:
(a) Encourage private corporations and other private entities to undertake activities, including the contribution of money, that encourage management and restoration of the state's endangered wild animals, wild plants and natural communities.
(b) Encourage private corporations and other private entities to engage in land management practices that protect and preserve natural resources.
(c) Provide grants to nonprofit and other groups to encourage education, restoration and management activities to enhance the state's natural resources.