SB55-ASA1-AA1,655,144
77.10
(2) (a) 1. Any owner of forest croplands may elect to withdraw all or any
5of such lands from under this subchapter, by filing with the department of
natural
6resources fish, wildlife, parks, and forestry a declaration withdrawing from this
7subchapter any description owned by such person which he or she specified, and by
8payment by such owner to the department of
natural resources fish, wildlife, parks,
9and forestry within 60 days the amount of tax due from the date of entry or the most
10recent date of renewal, whichever is later, as determined by the department of
11revenue under s. 77.04 (1) with simple interest thereon at 12% per year, less any
12severance tax and supplemental severance tax or acreage share paid thereon, with
13interest computed according to the rule of partial payments at the rate of 12% per
14year.
SB55-ASA1-AA1,655,2315
2. The amount of the tax shall be determined by the department of revenue and
16furnished to the department of
natural resources
fish, wildlife, parks, and forestry,
17which shall determine the exact amount of payment. When the tax rate or assessed
18value ratio of the current year has not been determined the rate of the preceding tax
19year may be used. On receiving such payment the department of
natural resources 20fish, wildlife, parks, and forestry shall issue an order of withdrawal and file copies
21thereof with the department of revenue, the supervisor of equalization and the clerk
22of the town, and shall record the order with the register of deeds of the county, in
23which the land lies. The land shall then cease to be forest croplands.
SB55-ASA1-AA1,656,7
177.10
(2) (b) Upon receipt of any taxes under this section by the state, the
2department of
natural resources fish, wildlife, parks, and forestry shall first deduct
3all moneys paid by the state on account of the lands under s. 77.05 with interest on
4the moneys computed according to the rule of partial payments at the rate of interest
5paid under par. (a) by the person withdrawing such lands. The department shall
6within 20 days remit the balance to the town treasurer who shall pay 20% to the
7county treasurer and retain the remainder.
SB55-ASA1-AA1,656,139
77.10
(4) Taxation after withdrawal. When any description ceases to be a part
10of the forest croplands, by virtue of any order of withdrawal issued by the department
11of
natural resources fish, wildlife, parks, and forestry, taxes thereafter levied thereon
12shall be payable and collectible as if such description had never been under this
13subchapter.
SB55-ASA1-AA1,656,21
1577.11 Accounts of department of natural resources fish, wildlife,
16parks, and forestry. The department of
natural resources fish, wildlife, parks, and
17forestry shall keep a set of forest croplands books in which shall always appear as
18to each description in each town containing any forest croplands, the amount of taxes
19paid by the state to the town and received by the state from the owner. All tax
20payments shall be paid out of and receipts credited to the forestry account of the
21conservation fund.
SB55-ASA1-AA1,657,2
2377.13 Termination of forest croplands program. (1) On and after July
2420, 1985, no person may petition the department of
natural resources fish, wildlife,
1parks, and forestry requesting it to approve any land as forest croplands under this
2subchapter.
SB55-ASA1-AA1,657,6
3(2) On and after January 1, 1986, the department of
natural resources fish,
4wildlife, parks, and forestry may not act on any petition requesting the designation
5of land as forest croplands, issue any order entering land as forest croplands or enter
6into a renewal of any forest croplands contract under this subchapter.
SB55-ASA1-AA1,657,16
877.14 Forest croplands information, protection, appropriation. The
9department of
natural resources fish, wildlife, parks, and forestry shall publish and
10distribute information regarding the method of taxation of forest croplands under
11this subchapter
, and may employ a fire warden in charge of fire prevention in forest
12croplands. All actual and necessary expenses incurred by the department of
natural
13resources fish, wildlife, parks, and forestry or by the department of revenue in the
14performance of their duties under this subchapter shall be paid from the
15appropriation made in s. 20.370
(1) (mu) (3) (uu) upon certification by the department
16incurring such expenses.
SB55-ASA1-AA1,657,1918
77.16
(1) In this section "department" means the department of
natural
19resources fish, wildlife, parks, and forestry.
SB55-ASA1-AA1,658,221
77.54
(38) The gross receipts from the sale of and the storage, use or other
22consumption of snowmobile trail groomers and attachments for them that are
23purchased, stored, used or consumed by a snowmobile club that meets at least 3
24times a year, that has at least 10 members, that promotes snowmobiling and that
1participates in the
department of natural resources' snowmobile program under s.
2350.12 (4) (b).".
SB55-ASA1-AA1,658,116
77.54
(5) (b) Motor trucks, truck tractors, road tractors, buses, trailers
, and
7semitrailers, and accessories, attachments, parts, supplies
, and materials therefor,
8sold to common or contract carriers who use such motor trucks, truck tractors, road
9tractors, buses, trailers
, and semitrailers exclusively as common or contract carriers,
10including the urban mass transportation of passengers as defined in s. 71.38
and
11including the transportation of property that has no value, such as waste or snow.".
SB55-ASA1-AA1,659,314
77.54
(3) (a) The gross receipts from the sales of and the storage, use
, or other
15consumption of tractors and machines, including accessories, attachments
, and
16parts
therefor,
lubricants, nonpowered equipment, and other tangible personal
17property used exclusively and directly in the business of farming
or husbandry
18activities, including dairy farming, agriculture,
aquaculture, horticulture,
19floriculture
, and custom farming services, but excluding automobiles, trucks, and
20other motor vehicles for highway use; excluding personal property that is attached
21to, fastened to, connected to
, or built into real property or that becomes an addition
22to, component of
, or capital improvement of real property
; and excluding tangible
23personal property used or consumed in the erection of buildings or in the alteration,
24repair
, or improvement of real property, regardless of any contribution that that
1personal property makes to the production process in that building or real property
2and regardless of the extent to which that personal property functions as a machine
,
3except as provided in par. (c).".
SB55-ASA1-AA1,659,1610
77.54
(41) The gross receipts from the sale of building materials, supplies and
11equipment to; and the storage, use or other consumption of those kinds of property
12by; owners, contractors, subcontractors or builders if that property is acquired solely
13for or used solely in
, the construction, renovation or development of property that
14would be exempt under s. 70.11 (36)
; or if that property is acquired solely for or used
15solely in the construction, renovation, or development of property pursuant to a
16contract with a school district in this state.".
SB55-ASA1-AA1,660,2
1977.65 Determination of tax receipts related to motor vehicles.
20Beginning on July 1, 2004, and on each July 1 thereafter, the department of revenue
21shall determine the total amount of the taxes imposed under ss. 77.52 and 77.53 that
22is paid to the department of revenue and to the department of transportation in the
23immediately preceding calendar year on the sale or use of motor vehicles and motor
24vehicle parts. Annually on July 1, a percentage of the total amount determined
1under this section shall be transferred from s. 20.855 (4) (fn) to the transportation
2fund as follows:
SB55-ASA1-AA1,660,33
(1) On July 1, 2004, 10%.
SB55-ASA1-AA1,660,44
(2) On July 1, 2005, 20%.
SB55-ASA1-AA1,660,55
(3) On July 1, 2006, 30%.
SB55-ASA1-AA1,660,66
(4) On July 1, 2007, 40%.
SB55-ASA1-AA1,660,77
(5) On July 1, 2008, 50%.
SB55-ASA1-AA1,660,88
(6) On July 1, 2009, 60%.
SB55-ASA1-AA1,660,99
(7) On July 1, 2010, 70%.
SB55-ASA1-AA1,660,1010
(8) On July 1, 2011, 80%.
SB55-ASA1-AA1,660,1111
(9) On July 1, 2012, 90%.
SB55-ASA1-AA1,660,1212
(10) On July 1, 2013, and on each July 1 thereafter, 100%.".
SB55-ASA1-AA1,660,2115
77.76
(1) The department of revenue shall have full power to levy, enforce and
16collect county and special district sales and use taxes and may take any action,
17conduct any proceeding, impose interest and penalties and in all respects proceed as
18it is authorized to proceed for the taxes imposed by subch. III. The department of
19transportation and the department of
natural resources
fish, wildlife, parks, and
20forestry may administer the county and special district sales and use taxes in regard
21to items under s. 77.61 (1).".
SB55-ASA1-AA1,661,4
177.54
(46) The gross receipts from the sale of and the storage, use or other
2consumption of printed materials that are printed outside this state, if the printer
3ships the materials directly to the persons designated by the purchaser of the printed
4materials and the purchaser does not take possession of the printed materials.".
SB55-ASA1-AA1,661,87
77.81
(1) "Department" means the department of
natural resources fish,
8wildlife, parks, and forestry.".
SB55-ASA1-AA1,661,1911
77.82
(2) Petition. (intro.) Any owner of land may petition the department to
12designate any eligible parcel of land as managed forest land. A petition may include
13any number of eligible parcels under the same ownership in a single municipality.
14Each petition shall be submitted on a form provided by the department and shall be
15accompanied by a nonrefundable $10 application fee unless a different amount of the
16fee is established by the department by rule at an amount equal to the average
17expense to the department of recording an order issued under this subchapter. The
18fee shall be deposited
in into the conservation fund and credited to the appropriation
19under s. 20.370
(1) (3) (cr). Each petition shall include all of the following:
SB55-ASA1-AA1,662,521
77.82
(4) Additions to managed forest land. An owner may petition the
22department to designate as managed forest land an additional parcel of land in the
23same municipality if the additional parcel is at least 3 acres in size and is contiguous
24to any of the owner's designated land. The petition shall be accompanied by a
1nonrefundable $10 application fee unless a different amount of the fee is established
2in the same manner as the fee under sub. (2). The fee shall be deposited
in into the
3conservation fund and credited to the appropriation under s. 20.370
(1) (3) (cr). The
4petition shall be submitted on a department form and shall contain any additional
5information required by the department.
SB55-ASA1-AA1,662,97
77.82
(4m) (bn) A petition under this subsection shall be accompanied by a
8nonrefundable $100 application fee which shall be deposited
in into the conservation
9fund and credited to the appropriation under s. 20.370
(1) (3) (cr).".
SB55-ASA1-AA1,662,1712
77.88
(2) (d) Within 10 days after a transfer of ownership, the former owner
13shall, on a form provided by the department, file with the department a report of the
14transfer signed by the former owner and the transferee. The report shall be
15accompanied by a $20 fee which shall be deposited
in
into the conservation fund and
16credited to the appropriation under s. 20.370
(1)
(3) (cr). The department shall
17immediately notify each person entitled to notice under s. 77.82 (8).
SB55-ASA1-AA1,662,2119
77.91
(4) Expenses. Except as provided in sub. (5), the department's expenses
20for the administration of this subchapter shall be paid from the appropriation under
21s. 20.370
(1) (mu) (3) (uu).
SB55-ASA1-AA1,663,523
77.91
(5) Recording. Each register of deeds who receives notice of an order
24under this subchapter shall record the action as provided under s. 59.43 (1). The
1department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1.
2from the appropriation under s. 20.370
(1) (3) (cr). If the amount in the appropriation
3under s. 20.370
(1) (3) (cr) in any fiscal year is insufficient to pay the full amount
4required under this subsection in that fiscal year, the department shall pay the
5balance from the appropriation under s. 20.370
(1) (mu) (3) (uu).".
SB55-ASA1-AA1,663,11
101283. Page 849, line 13: delete that line and substitute "(2di), (2dj), (2dL),
11(2dm), (2dr), (2ds), (2dx)
and, (3g), (3s)
, and (5s); and plus or minus, as".
SB55-ASA1-AA1,664,714
79.03
(4) In 1991, the total amount to be distributed under ss. 79.03, 79.04
, and
1579.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
16distributed under ss. 79.03, 79.04
, and 79.06 from s. 20.835 (1) (d) is $885,961,300.
17In 1993, the total amount to be distributed under ss. 79.03, 79.04
, and 79.06 from s.
1820.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
19section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
20municipalities and $168,981,800 to counties.
In
Beginning in 1995 and
subsequent
21years ending in 2002, the total amounts to be distributed under ss. 79.03, 79.04
, and
2279.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to
23counties.
In 2003 and subsequent years, the total amount to be distributed under
24ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) to municipalities is the sum of
1$761,478,000 and the difference between the amount that would be distributed to
2municipalities under s. 79.04, 1999 stats., and the amount distributed to
3municipalities under s. 79.04. In 2003 and subsequent years, the total amount to be
4distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) to counties is the
5sum of $168,981,800 and the difference between the amount that would be
6distributed to counties under s. 79.04, 1999 stats., and the amount distributed to
7counties under s. 79.04.".
SB55-ASA1-AA1,665,1910
79.04
(1) (a)
An Except as provided in par. (am) and sub. (5), an amount from
11the shared revenue account determined by multiplying by 3 mills in the case of a
12town, and 6 mills in the case of a city or village,
for the distribution in 2002, the first
13$125,000,000 of the amount shown in the account
,; for the distribution in 2003, the
14first $140,000,000 of the amount shown in the account; for the distribution in 2004,
15the first $160,000,000 of the amount shown in the account; for the distribution in
162005, the first $185,000,000 of the amount shown in the account; and for the
17distribution in 2006 and subsequent years, the first $250,000,000 of the amount
18shown in the account; plus leased property, of each public utility except qualified
19wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the
20preceding year for either "production plant, exclusive of land" and "general
21structures", or "work in progress" for production plants and general structures under
22construction, in the case of light, heat and power companies, electric cooperatives or
23municipal electric companies, for all property within a municipality in accordance
24with the system of accounts established by the public service commission or rural
1electrification administration, less depreciation thereon as determined by the
2department of revenue and less the value of treatment plant and pollution
3abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
4department of revenue plus an amount from the shared revenue account determined
5by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or
6village, of the first $125,000,000
, for the distribution in 2002; the first $140,000,000,
7for the distribution in 2003; the first $160,000,000, for the distribution in 2004; the
8first $185,000,000, for the distribution in 2005; and the first $250,000,000, for the
9distribution in 2006 and subsequent years; of the total original cost of production
10plant, general structures and work-in-progress less depreciation, land and
11approved waste treatment facilities of each qualified wholesale electric company, as
12defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property
13within the municipality. The total of amounts, as depreciated, from the accounts of
14all public utilities for the same production plant is also limited to
not more than the
15first $125,000,000
. The amount distributable to a municipality in any year shall not
16exceed $300 times the population of the municipality, for the distribution in 2002; the
17first $140,000,000, for the distribution in 2003; the first $160,000,000, for the
18distribution in 2004; the first $185,000,000, for the distribution in 2005; and the first
19$250,000,000, for the distribution in 2006 and subsequent years.
SB55-ASA1-AA1,665,2221
79.04
(1) (am) The amount distributable to a municipality under par. (a) shall
22not exceed the following:
SB55-ASA1-AA1,665,2423
1. For the distribution in 2002, an amount equal to the municipality's
24population multiplied by $300.
SB55-ASA1-AA1,666,2
12. For the distribution in 2003, an amount equal to the municipality's
2population multiplied by $450.
SB55-ASA1-AA1,666,43
3. For the distribution in 2004, an amount equal to the municipality's
4population multiplied by $650.
SB55-ASA1-AA1,666,65
4. For the distribution in 2005, an amount equal to the municipality's
6population multiplied by $950.
SB55-ASA1-AA1,666,87
5. For the distribution in 2006 and subsequent years, an amount equal to the
8municipality's population multiplied by $1,200.
SB55-ASA1-AA1,666,1710
79.04
(1) (c) 4. Beginning with the distributions in 2003, if property that was
11exempt from the property tax under s. 70.112 (4) and that was used to generate power
12by a light, heat, or power company, except property under s. 66.0813, is
13decommissioned, the municipality shall be paid an amount calculated by subtracting
14the property taxes paid for that property during the current year to the municipality
15for its general operations from the following percentages of the payment that the
16municipality received under this section during the last year that the property was
17exempt from the property tax:
SB55-ASA1-AA1,666,1818
a. In the first year that the property is taxable, 100%.
SB55-ASA1-AA1,666,1919
b. In the 2nd year that the property is taxable, 80%.
SB55-ASA1-AA1,666,2020
c. In the 3rd year that the property is taxable, 60%.
