2009 Wisconsin Act 365

365,35 Section 35. 77.82 (4g) (a) of the statutes is amended to read:

77.82 (4g) (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 file an application with the department under sub. (2) for a new order covering the additional land.

365,36 Section 36. 77.82 (4g) (b) of the statutes is amended to read:

77.82 (4g) (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 file an application with 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 (2) for a new order covering both the withdrawn land and the additional land.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.

365,37 Section 37. 77.82 (4m) (a) of the statutes is amended to read:

77.82 (4m) (a) An owner of land that is entered as forest croplands under s. 77.02 may petition file an application with the department under sub. (2) to convert all or a portion of the land to managed forest land, subject to sub. (1) (c).

365,38 Section 38. 77.82 (4m) (b) of the statutes is amended to read:

77.82 (4m) (b) A petition An application 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.

365,39 Section 39. 77.82 (4m) (d) of the statutes is amended to read:

77.82 (4m) (d) An owner of land who has filed a conversion petition application 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 or completing the management plan in a timely manner.

365,40 Section 40. 77.82 (5) (title) of the statutes is amended to read:

77.82 (5) (title) Notice of petition application; request for denial.

365,41 Section 41. 77.82 (5) (a) of the statutes is amended to read:

77.82 (5) (a) Upon receipt of a petition an application under sub. (2), (4) or (4m), the department shall provide written notice of the petition application to each clerk of each municipality in which the land is located.

365,42 Section 42. 77.82 (5) (b) of the statutes is amended to read:

77.82 (5) (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 application 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.

365,43 Section 43. 77.82 (6) (a) of the statutes is amended to read:

77.82 (6) (a) The department shall conduct any investigation necessary to reach a decision on a petition an application.

365,44 Section 44. 77.82 (6) (b) 2. of the statutes is amended to read:

77.82 (6) (b) 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, applicant, to each person who submitted a request under sub. (5) (b), and to the clerk of each municipality in which the land is located.

365,45 Section 45. 77.82 (7) (a) (intro.) of the statutes is amended to read:

77.82 (7) (a) (intro.) 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 an application under sub. (2) or (4m) if it determines all of the following:

365,46 Section 46. 77.82 (7) (a) 2. of the statutes is amended to read:

77.82 (7) (a) 2. That all facts stated in the petition application are correct.

365,47 Section 47. 77.82 (7) (b) (intro.) of the statutes is amended to read:

77.82 (7) (b) (intro.) After considering the testimony presented at the public hearing, if any, and the facts discovered by its investigation, the department shall approve a petition an application under sub. (4) if it determines all of the following:

365,48 Section 48. 77.82 (7) (b) 1. of the statutes is amended to read:

77.82 (7) (b) 1. That all facts stated in the petition application are correct.

365,49 Section 49. 77.82 (7) (c) 1. of the statutes is repealed.

365,50 Section 50. 77.82 (7) (c) 2. of the statutes is repealed.

365,51 Section 51. 77.82 (7) (c) 3. of the statutes is amended to read:

77.82 (7) (c) 3. Except as provided in par. (d), if a petition an application is received on or before May 15 June 1 of any year from a petitioner who owns less than 1,000 acres in this state, who, before the deadline established by the department by rule, submitted a draft management plan prepared by an independent certified plan writer, and who submits a completed plan, as defined by the department by rule, with the petition, the department shall investigate and shall either approve the petition application and issue the order under sub. (8) or deny the petition application before the following November 21. An application received after June 1 shall be acted on by the department as provided in this subdivision before the November 21 of the year following the year in which the application is received.

365,52 Section 52. 77.82 (7) (d) of the statutes is amended to read:

77.82 (7) (d) The department shall approve or disapprove a petition an application under par. (a) that is submitted filed under sub. (4m) within 3 years after the date on which the petition is submitted to application is filed with the department.

365,53 Section 53. 77.82 (8) of the statutes is amended to read:

77.82 (8) Order. If a petition an application under sub. (2), (4m), or (12) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the petition application. If a petition an application under sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the petitioner applicant 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 each municipality in which the land is located, and shall record the order with the register of deeds in each county in which the land is located.

365,54 Section 54. 77.82 (10) of the statutes is amended to read:

77.82 (10) Denial. If the department denies a petition an application, it shall notify the petitioner applicant in writing, stating the reason for the denial.

365,55 Section 55. 77.82 (11) of the statutes is amended to read:

77.82 (11) Duration. An order under this subchapter remains in effect for the period specified in the petition application 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 and except as provided in sub. (11m).

365,56 Section 56. 77.82 (11g) of the statutes is amended to read:

77.82 (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 an application approved under sub. (7) (d).

365,57b Section 57b. 77.82 (12) of the statutes is amended to read:

77.82 (12) Renewal. An owner of managed forest land may petition file an application with the department under sub. (2) for renewal of the order. A petition filed by an owner of 1,000 acres or more in this state An application for renewal shall be filed no later than the March 31 June 1 before the expiration date of the order. A petition filed by an owner of less than 1,000 acres in this state shall be filed no later than the 2nd July 1 before the expiration date of the order, except that if the owner satisfies the requirement in sub. (7) (c) 3., the petition shall be filed no later than the May 15 before the expiration date of the order. The petition application shall specify whether the owner wants the order renewed for 25 or 50 years. The provisions under subs. (5), (6), and (7) do not apply to a petition an application under this subsection. The department may deny the petition application only if the land fails to meet the eligibility requirements under sub. (1), if the owner has failed to comply with the management plan that is in effect on the date that the petition application for renewal is filed, or if there are delinquent taxes on the land. If the petition application is denied, the department shall state the reason for the denial in writing.

365,58 Section 58. 77.86 (1) (c) of the statutes is amended to read:

77.86 (1) (c) If the proposed cutting conforms to the management plan and is consistent with sound forestry practices, the department shall approve the request.

365,59 Section 59. 77.86 (1) (d) of the statutes is amended to read:

77.86 (1) (d) If the proposed cutting does not conform to the management plan or is not consistent with sound forestry practices, the department shall assist the owner in developing an acceptable proposal before approving the request.

365,60 Section 60. 77.86 (5) (a) of the statutes is amended to read:

77.86 (5) (a) Any person who fails to file the notice required under sub. (1) (b) or, who intentionally fails to file a report as required under sub. (4), or who files a false report under sub. (4) shall forfeit not more than $1,000.

365,61 Section 61. 77.86 (5) (b) of the statutes is amended to read:

77.86 (5) (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).

365,62 Section 62. 77.87 (1) of the statutes is amended to read:

77.87 (1) Taxation. The department shall assess a yield tax against each owner who cuts merchantable timber and files a report under s. 77.86. If the owner fails to timely file a report under s. 77.86 (4), the department shall determine the value of the merchantable timber cut for the assessment of the yield tax. 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.

365,63 Section 63. 77.87 (1g) (a) of the statutes is amended to read:

77.87 (1g) (a) An order converting forest cropland to managed forest land pursuant to a petition an application approved under s. 77.82 (7) (d).

365,64 Section 64. 77.87 (1g) (d) of the statutes is amended to read:

77.87 (1g) (d) A An order petitioned for for which an application is filed under s. 77.82 (4g) (b).

365,65 Section 65. 77.87 (2) of the statutes is amended to read:

77.87 (2) Supplemental yield 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 yield tax on the additional amount as provided under sub. (1).

365,66 Section 66. 77.87 (3) of the statutes is amended to read:

77.87 (3) Payment. A tax assessed under sub. (1) or (2) is due and payable to the department on the last day of the next 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.

365,67 Section 67. 77.88 (1) (b) 3. of the statutes is amended to read:

77.88 (1) (b) 3. Intentional cutting Cutting by the owner in violation of s. 77.86.

365,68 Section 68. 77.88 (2) (b) of the statutes is amended to read:

77.88 (2) (b) If the land remaining after a transfer under par. (a) is contiguous and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it shall continue to be designated as managed forest land until the expiration of the existing order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not petition file an application with the department for renewal of the order if the parcel contains less than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed when the remaining land is withdrawn at the expiration of the order.

365,69 Section 69. 77.88 (2) (d) 1. of the statutes is amended to read:

77.88 (2) (d) 1. Within 10 30 days after a transfer of ownership, the former owner transferee shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $100 fee which transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

365,70 Section 70. 77.88 (2) (e) of the statutes is amended to read:

77.88 (2) (e) The transferred land shall remain managed forest land if the transferee, within 30 days after the transfer, certifies to the department an intent to comply with the existing management plan for the land and with any amendments agreed to by the department and the transferee to the plan, and provides proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership.

365,71 Section 71. 77.88 (4) of the statutes is amended to read:

77.88 (4) Nonrenewal. If an owner does not petition file with the department an application to renew a managed forest land order, the department shall order the land withdrawn at the expiration of the order. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.

365,72 Section 72. 77.88 (5) (ab) 1. of the statutes is amended to read:

77.88 (5) (ab) 1. "Expanded order" means an order approved under s. 77.82 (8) that is petitioned for for which an application is filed under s. 77.82 (4g) (b).

365,73 Section 73. 77.88 (5) (am) (intro.) of the statutes is amended to read:

77.88 (5) (am) (intro.) For land that is withdrawn within 10 years after the date on which an initial managed forest land order was issued under s. 77.82 (8) for a petition an application approved under s. 77.82 (7) (d), the withdrawal tax shall be the higher of the following:

365,74 Section 74. 77.88 (5g) of the statutes is created to read:

77.88 (5g) Estimates of withdrawal tax. (a) Upon the request of an owner of managed forest land, the department of revenue, with the assistance of the department, shall prepare an estimate of the amount of withdrawal tax that would be assessed under sub. (5) if the department were to issue an order to withdraw the land under this section.

(b) A request from an owner under this subsection shall be accompanied by a nonrefundable fee payable to the department of revenue of either $100 or the alternative nonrefundable fee calculated under par. (c), whichever is greater.

(c) The alternative nonrefundable fee shall be calculated by multiplying the total number of whole and partial acres by $5.

365,75 Section 75. 77.88 (6) of the statutes is amended to read:

77.88 (6) Determination of stumpage value. In determining the stumpage value of merchantable timber for purposes of this section, an estimator agreed upon by the parties or, if they cannot agree, a forester appointed by a judge of the circuit court in the county in which the land is located shall estimate the volume of merchantable timber on the land. The estimate obtained shall be final. The department shall determine the current stumpage value of the merchantable timber, based on the rule promulgated applicable stumpage value established under s. 77.91 (1). The owner shall pay the entire cost of obtaining the estimate.

365,76 Section 76. 77.90 of the statutes is amended to read:

77.90 Right to hearing. A petitioner An applicant under s. 77.82 or an owner of managed forest land who is adversely affected by a decision of the department under this subchapter is entitled to a contested case hearing under ch. 227.

365,77 Section 77. 77.91 (1) of the statutes is amended to read:

77.91 (1) Rule making; stumpage value Stumpage values. Each year the department shall promulgate a rule establishing a establish reasonable stumpage value values for the merchantable timber grown in the municipalities in which managed forest land is located. If the department finds that stumpage values vary in different parts of the state, it may establish different zones and specify the stumpage value for each zone. The rule stumpage value shall take effect on November 1 of each year. Notwithstanding s. 227.11, the department may not promulgate or have in effect rules that established stumpage values.

365,78 Section 78. 170.12 (5) of the statutes is amended to read:

170.12 (5) Reservation of value. The state reserves to itself 30% of the stumpage value, as established by the department of natural resources by rule promulgated under s. 77.91 (1), of any log raised pursuant to a permit issued under this section.

365,80m Section 80m. 710.12 of the statutes is created to read: