3. That delaying or deferring all or part of the cost to a subsequent fiscal year is not reasonably possible.
(6) REVIEW BY JOINT COMMITTEE ON FINANCE. The department may not obligate from the appropriation under s. 20.866 (2) (ta) for a given project or activity more than $250,000 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.
(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.
(b) The department may not obligate moneys from the appropriation under s. 20.866 (2) (ta) for the acquisition or development of land by a county or other local governmental unit or political subdivision if the county, local governmental unit or political subdivision acquires the land involved by condemnation.
(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.
(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 665rm. 23.0957 of the statutes is created to read:
23.0957 Annual grants to a nonstock, nonprofit corporation; urban land conservation. (1) In this section:
(a) "Local governmental unit" has the meaning given in s. 23.09 (19) (a) 2.
(b) "Interested group" means a community group, nonprofit organization or local governmental unit that is interested in acquiring urban land for urban forestry protection, water resource management, conservation, recreation or other urban open space purposes.
(2) The department shall provide one grant of $75,000 in each fiscal year, beginning with fiscal year 1999-2000, to a nonstock, nonprofit corporation that meets all of the following requirements:
(a) The corporation is organized in this state.
(b) The corporation is described under section 501 (c) (3) or (4) of the Internal Revenue Code and exempt from taxation under section 501 (a) of the Internal Revenue Code.
(c) The corporation has a board of directors or an advisory council or both with members who represent one or more urban or urbanizing areas and who collectively have an interest or expertise in all of the following:
1. Nonprofit organizations.
2. Business.
3. Social services.
4. Land development.
5. Architecture.
6. Landscape architecture.
7. Conservation.
(d) The corporation contributes $25,000 in funds annually to be used with the grant under this subsection.
(3) A corporation receiving a grant under sub. (2) may use the grant for urban forest protection, water resource enhancement or other urban open space objectives and shall do all of the following with the grant:
(a) Provide to interested groups technical assistance, especially in the areas of urban open space real estate transactions, reclaiming and restoring the natural values of urban parks, urban forests and open space areas, designing and constructing amenities in open space areas, cultivating citizen participation in acquiring, developing and maintaining open space areas and securing public financing for open space areas.
(b) Conduct conferences on the topics listed in par. (a).
(c) Assist community groups, nonprofit organizations and local governmental units in acquiring urban property for open space purposes and in restoring urban property acquired for conservation, recreation and other open space purposes.
(d) For each fiscal year, prepare a report detailing the activities for which a grant under sub. (2) is expended. Copies of the report shall be submitted to the department and to the appropriate standing committees of the legislature, as determined by the speaker of the assembly or the president of the senate.
(4) A corporation receiving a grant under sub. (2) may acquire urban property for conservation, recreation and other open space purposes.
SECTION 665s. 23.096 (1) of the statutes is renumbered 23.096 (1) (intro.) and amended to read:
23.096 (1) (intro.) In this section, "property":
(b) "Property" means land or an interest in land.
SECTION 665t. 23.096 (1) (ag) of the statutes is created to read:
23.096 (1) (ag) "Nonprofit conservation organization" has the meaning given in s. 23.0955 (1).
SECTION 665u. 23.096 (2) of the statutes is renumbered 23.096 (2) (a) and amended to read:
23.096 (2) (a) The department may award grants from the appropriation under s. 20.866 (2) (ta) or (tz) to nonprofit conservation organizations to acquire property for all of the purposes described in ss. 23.09 (2) (d) 1. to 7., 9., 11., 12. and 15., (19) and, (20) and (20m), 23.092, 23.094, 23.17, 23.175, 23.27, 23.29, 23.293, 30.24 and 30.277 (2) (a).
SECTION 665v. 23.096 (2) (b) of the statutes is created to read:
23.096 (2) (b) A grant awarded under this section may not exceed 50% of the acquisition costs of the property.
SECTION 665w. 23.098 (1) (c) of the statutes is created to read:
23.098 (1) (c) "Nonprofit conservation organization" has the meaning given in s. 23.0955 (1).
SECTION 665x. 23.098 (2) of the statutes is amended to read:
23.098 (2) The department shall establish a program to expend make grants from the appropriation appropriations under s. 20.866 (2) (ta) and (tz) moneys for grants to friends groups and nonprofit conservation organizations for projects for property development activities on department properties. The department may not encumber more than $200,000 $250,000 in each fiscal year for these grants.
SECTION 665y. 23.098 (4) (am) of the statutes is created to read:
23.098 (4) (am) In awarding grants under this section for eligible projects, the department shall establish a system under which the grants are offered to eligible friends groups before being offered to eligible nonprofit conservation organizations.
SECTION 665z. 23.098 (5) of the statutes is amended to read:
23.098 (5) Each friends group and nonprofit conservation organization receiving a grant under this section shall provide matching funds that are equal to at least 50% of the estimated cost of the project for which a grant is being provided.
SECTION 671b. 23.175 (3) (b) (intro.) of the statutes is amended to read: