77.785(1)(1) All retailers shall collect and report the taxes under this subchapter on the gross receipts from leases and rentals of property under
s. 77.71 (4).
77.785(2)
(2) Prior to registration or titling, boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, manufactured home, as defined in
s. 101.91 (2), recreational vehicle, as defined in
s. 340.01 (48r), and snowmobile dealers shall collect the taxes under this subchapter on sales of items under
s. 77.71 (4). The dealer shall remit those taxes to the department of revenue along with payments of the taxes under
subch. III.
77.79
77.79
Relation to subch. III. The provisions of
subch. III; including those related to exemptions, exceptions, exclusions and the retailers' discount; that are consistent with this subchapter, as they apply to the taxes under that subchapter, apply to the taxes under this subchapter.
77.79 History
History: 1985 a. 41;
1999 a. 32.
MANAGED FOREST LAND
Subch. VI of ch. 77 Cross-reference
Cross Reference: See also ch.
NR 46, Wis. adm. code.
77.80
77.80
Purpose. The purpose of this subchapter is to encourage the management of private forest lands for the production of future forest crops for commercial use through sound forestry practices, recognizing the objectives of individual property owners, compatible recreational uses, watershed protection, development of wildlife habitat and accessibility of private property to the public for recreational purposes.
77.80 History
History: 1985 a. 29.
77.81
77.81
Definitions. In this subchapter:
77.81(1)
(1) "Department" means the department of natural resources.
77.81(2)
(2) "Forestry" means managing forest lands and their related resources, including trees and other plants, animals, soil, water and air.
77.81(2m)
(2m) "Independent certified plan writer" means a plan writer certified by the department but who is not acting under contract with the department under
s. 77.82 (3) (g).
77.81(3)
(3) "Merchantable timber" means standing trees which, because of their size and quality, are salable.
77.81(4)
(4) "Municipality" means a town, village, or city.
77.81(5)
(5) "Nonprofit organization" means a nonprofit corporation, a charitable trust, or other nonprofit association 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.
77.81(6)
(6) "Recreational activities" include hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
77.82
77.82
Managed forest land; petition. 77.82(1)(a)(a) A parcel of land is eligible for designation as managed forest land only if it fulfills the following requirements:
77.82(1)(a)1.
1. It consists of at least 10 contiguous acres, except as provided in this subdivision. The fact that a lake, river, stream or flowage, a public or private road or a railroad or utility right-of-way separates any part of the land from any other part does not render a parcel of land noncontiguous. If a part of a parcel of at least 10 contiguous acres is separated from another part of that parcel by a public road, that part of the parcel may be enrolled in the program, even if that part is less than 10 acres, if that part meets the requirement under
subd. 2. and is not ineligible under
par. (b).
77.82(1)(a)2.
2. At least 80% of the parcel must be producing or capable of producing a minimum of 20 cubic feet of merchantable timber per acre per year.
77.82(1)(b)
(b) The following land is not eligible for designation as managed forest land:
77.82(1)(b)1.
1. A parcel of which more than 20% consists of land that is unsuitable for producing merchantable timber, including water, marsh, muskeg, bog, rock outcrops, sand dunes, farmland, roadway or railroad and utility rights-of-way.
77.82(1)(b)2.
2. A parcel that is developed for commercial recreation, for industry or for any other use determined by the department to be incompatible with the practice of forestry.
77.82(1)(b)3.
3. A parcel that is developed for a human residence.
77.82(1)(bn)
(bn) For purposes of
par. (b) 3., the department by rule shall define "human residence" to include a residence of the petitioner regardless of whether it is the petitioner's primary residence. The definition may also include up to one acre surrounding the residence for a residence that is not the petitioner's primary residence.
77.82(1)(c)
(c) In addition to the requirements under
pars. (a) and
(b), for land subject to a petition under
sub. (4m), all forest croplands owned by the petitioner on the date on which the petition is submitted that are located in the municipality or municipalities for which the petition is submitted shall be included in the petition.
77.82(2)
(2) Petition. Any owner of land may petition the department to designate any eligible parcel of land as managed forest land. A petition may include any number of eligible parcels under the same ownership. Each petition shall include all of the following:
77.82(2)(b)
(b) The legal description or the location and acreage of each parcel of land.
77.82(2)(c)
(c) The legal description of the area in which the parcel is located.
77.82(2)(cm)
(cm) A copy of an instrument that has been recorded in the office of the register of deeds of each county in which the property is located that shows the ownership of the land subject to the petition.
77.82(2)(d)
(d) A description of the physical characteristics of the land, in sufficient detail to enable the department to determine if it meets the eligibility requirements under
sub. (1).
77.82(2)(e)
(e) A statement of the owner's forest management objectives for the production of merchantable timber, in sufficient detail to provide direction for the development and approval of a management plan. The petition may also state additional forest management objectives, which may include wildlife habitat management, aesthetic considerations, watershed management and recreational use.
77.82(2)(f)
(f) Proof that each person holding any encumbrance on the land agrees to the petition.
77.82(2)(g)
(g) A map, diagram or aerial photograph showing the location and acreage of any area that will be designated as closed to the public under
s. 77.83.
77.82(2)(h)
(h) Whether the land will be designated as managed forest land for 25 or 50 years.
77.82(2)(i)
(i) If a proposed management plan is not submitted with the petition, a request that the department prepare a management plan. The department may decline to prepare the plan.
77.82(2m)(a)1.1. A petition under
sub. (2),
(4m), or
(12) shall be accompanied by a nonrefundable application recording fee of $20 unless a different amount for the recording fee is established by the department by rule at an amount equal to the average expense to the department for recording an order issued under this subchapter.
77.82(2m)(a)2.
2. If a petition under
sub. (2),
(4m), or
(12) is not accompanied by a proposed management plan that meets the requirements under
par. (c), the department shall charge the plan preparation fee established under
par. (am) if the department agrees to complete the plan.
77.82(2m)(am)
(am) The department shall by rule establish on an annual basis a nonrefundable fee that the department shall charge for a management plan prepared by the department, including any plan prepared by a certified plan writer contracted by the department under
sub. (3) (g). The fee shall be based on the comparable commercial market rate that is charged for preparation of such management plans.
77.82(2m)(c)
(c) A proposed management plan is exempt from the plan preparation fee under
par. (a) 2. if it is prepared by an independent certified plan writer.
77.82(2m)(dm)2.
2. Any amount not credited to the appropriation under
s. 20.370 (1) (cx), as calculated in
subd. 1., shall be deposited into the conservation fund for forestry purposes.
77.82(2m)(e)
(e) If a proposed management plan accompanying a petition filed under
sub. (2),
(4m), or
(12) is not approved by the department under its initial review under
sub. (3) (a), and if the department agrees to complete the management plan under
sub. (3) (a), the department shall collect from the petitioner the plan preparation fee established under
par. (am), if the petitioner has not previously paid the fee.
77.82(3)(a)(a) A proposed management plan may cover the entire acreage of each parcel subject to the petition. The department, after considering the owner's forest management objectives as stated under
sub. (2) (e), shall review and either approve or disapprove the proposed management plan. If the department disapproves the plan, it shall inform the petitioner of the changes necessary to qualify the plan for approval upon subsequent review. At the request of the petitioner, the department may agree to complete the proposed management plan that has been prepared by an independent certified plan writer. The department shall complete any proposed management plan prepared by the department.
77.82(3)(c)
(c) To qualify for approval, a management plan shall be prepared by an independent certified plan writer or prepared by the department and shall include all of the following:
77.82(3)(c)2.
2. The legal description of the parcel or of the area in which the parcel is located.
77.82(3)(c)3.
3. A statement of the owner's forest management objectives.
77.82(3)(c)4.
4. A map, diagram or aerial photograph which identifies both forested and unforested areas of the land, using conventional map symbols indicating the species, size and density of vegetation and the other major features of the land.
77.82(3)(c)5.
5. A map, diagram or aerial photograph which identifies the areas designated as open and closed under
s. 77.83.
77.82(3)(c)6.
6. A description of the forestry practices, including harvesting, thinning and reforestation, that will be undertaken during the term of the order, specifying the period of time in which each will be completed.
77.82(3)(c)7.
7. A description of soil conservation practices that may be necessary to control any soil erosion that may result from the forestry practices specified under
subd. 6.
77.82(3)(d)
(d) The management plan may also specify activities that will be undertaken for the management of forest resources other than trees, including wildlife habitat, watersheds and aesthetic features.
77.82(3)(e)
(e) A management plan shall contain a statement that the owner agrees to comply with all of its terms and with the conditions of this subchapter and shall be signed by the owner and a representative of the department.
77.82(3)(f)
(f) An owner and the department may mutually agree to amend a management plan.
77.82(3)(g)
(g) The department shall certify plan writers and shall promulgate rules specifying the qualifications that a person must satisfy to become a certified plan writer. For management plans prepared by the department under this subsection, the department may contract with plan writers certified by the department to prepare and complete these plans.
77.82(4)
(4) Additions to managed forest land. An owner of land that is designated as managed forest land under an order that takes effect on or after April 28, 2004, may petition the department to designate as managed forest land an additional parcel of land if the additional parcel is at least 3 acres in size and is contiguous to any of that designated land. The petition shall be accompanied by a nonrefundable $20 application fee unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter. The fee shall be deposited in the conservation fund and credited to the appropriation under
s. 20.370 (1) (cr). The petition shall be filed on a department form and shall contain any additional information required by the department.
77.82(4g)
(4g) Designation of additional managed forest land for certain owners. 77.82(4g)(a)(a) If an owner of land that is designated as managed forest land under an order that takes effect before April 28, 2004, wishes to have an additional parcel of land that is at least 10 acres in size and that satisfies the other requirements in
sub. (1) designated as managed forest land, the owner may petition the department under
sub. (2) for a new order covering the additional land.
77.82(4g)(b)
(b) If an owner of land that is designated as managed forest land under an order that takes effect before April 28, 2004, wishes to have designated as managed forest land an additional parcel of land that is at least 3 acres in size, that does not satisfy the requirements in
sub. (1), and that is contiguous to any of that designated land, the owner may withdraw the designated land from the original order and may petition the department under
sub. (2) for a new order covering both the withdrawn land and the additional land. The withdrawal tax and the withdrawal fee under
s. 77.88 (5) and
(5m) do not apply to a withdrawal under this paragraph.
77.82(4m)
(4m) Conversion of forest croplands to managed forest land. 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)(d)
(d) An owner of land who has filed a conversion petition under this subsection and for whom the department is preparing or completing a management plan may withdraw the request and have it prepared by an independent certified plan writer 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 each clerk of each municipality in which the land is located.
77.82(5)(b)
(b) The governing body of any municipality in which the proposed managed forest land is located or a resident or property tax payer of such a 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 each 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 each municipality in which it is located.
