AB75-SSA1-SA1,74,322 (d) The taxes and penalties under s. 77.10 do not apply to a parcel affected by
23an order of withdrawal if an order of entry is subsequently issued for the parcel under
24par. (a). If an order of withdrawal is issued for such a parcel after the issuance of the
25order for entry under par. (a), the landowner shall be liable for all withdrawal taxes

1and penalties under s. 77.10 that would have been levied on the parcel if the parcel
2had continuously been subject to the original order of entry issued for the entire
3quarter quarter section or lot.
AB75-SSA1-SA1, s. 1829n 4Section 1829n. 77.03 of the statutes is amended to read:
AB75-SSA1-SA1,75,2 577.03 Taxation of forest croplands. After the filing and recording of the
6order with the officers under s. 77.02 (3) the lands described therein shall be "Forest
7Croplands", on which taxes shall thereafter be payable only as provided under this
8subchapter. The enactment of ss. 77.01 to 77.14, petition by the owner and the
9making of the order under s. 77.02 (3) or (4) (a) shall constitute a contract between
10the state and the owner, running with the lands, for a period of 25 or 50 years at the
11election of the applicant at the time the petition is filed, unless withdrawn under s.
1277.10, with privilege of renewal by mutual agreement between the owner and the
13state, whereby the state as an inducement to owners and prospective purchasers of
14forest croplands to come under ss. 77.01 to 77.14 agrees that, unless withdrawn
15under s. 77.10, no change in or repeal of ss. 77.01 to 77.14 shall apply to any land then
16accepted as forest croplands, except as the department of natural resources and the
17owner may expressly agree in writing and except as provided in s. 77.17. If at the
18end of the contract period the land is not designated as managed forest land under
19subch. VI, the merchantable timber on the land shall be estimated by an estimator
20jointly agreed upon by the department of natural resources and the owner, and if the
21department and the owner fail to agree on an estimator, the judge of the circuit court
22of the district in which the lands lie shall appoint a qualified forester, whose estimate
23shall be final, and the cost thereof shall be borne jointly by the department of natural
24resources and the owner; and the 10% severance tax paid on the stumpage thereon
25in the same manner as if the stumpage had been cut. The owners by such contract

1consent that the public may hunt and fish on the lands, subject to such rules as the
2department of natural resources prescribes regulating hunting and fishing.
AB75-SSA1-SA1, s. 1829ng 3Section 1829ng. 77.04 (1) of the statutes is amended to read:
AB75-SSA1-SA1,75,194 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
5forest cropland description in a special column or some other appropriate place in
6such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which
7shall be a sufficient designation that such description is subject to this subchapter.
8Such land shall thereafter be assessed and be subject to review under ch. 70, and
9such assessment may be used by the department of revenue in the determination of
10the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
11entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
12of descriptions entered as forest croplands after December 31, 1971, may be
13determined by the department of revenue by multiplying the last assessed value of
14the land prior to the time of the entry by an annual ratio computed for the state under
15sub. (2) to establish the annual assessed value of the description. No tax shall be
16levied on forest croplands except the specific annual taxes as provided, except that
17any building located on forest cropland shall be assessed as personal property,
18subject to all laws and regulations for the assessment and taxation of general
19property.
AB75-SSA1-SA1, s. 1829nr 20Section 1829nr. 77.04 (2) of the statutes is amended to read:
AB75-SSA1-SA1,76,1221 77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be
22computed at the rate of 10 cents per acre on all lands entered prior to 1972 or entered
23under s. 77.02 (4) (a)
. On all lands entered after December 31, 1971, the "acreage
24share" shall be computed every 10 years to the nearest cent by the department of
25revenue at the rate of 20 cents per acre multiplied by a ratio using the equalized value

1of the combined residential, commercial, manufacturing, agricultural, undeveloped,
2agricultural forest, and productive forest land classes under s. 70.32 (2) within the
3state in 1972 as the denominator, and using equalized value for these combined land
4classes in 1982 and every 10th year thereafter as the numerator. All owners shall
5pay to the taxation district treasurer the acreage share on each description on or
6before January 31. If the acreage share is not paid when due to the taxation district
7treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11),
874.12 (10) and 74.47. These lands shall be returned as delinquent and a tax
9certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the
10date of the issuance of a tax certificate, the county clerk shall promptly take a tax
11deed under ch. 75. On taking such deed the county clerk shall certify that fact and
12specify the descriptions to the department of natural resources.
AB75-SSA1-SA1, s. 1829r 13Section 1829r. 77.13 (3) of the statutes is created to read:
AB75-SSA1-SA1,76,1514 77.13 (3) Subsections (1) and (2) do not apply to any petition submitted under
15s. 77.02 (4).".
AB75-SSA1-SA1,76,16 16276. Page 994, line 5: after that line insert:
AB75-SSA1-SA1,76,18 17" Section 1835dg. 77.51 (12m) (b) 9. of the statutes, as created by 2009
18Wisconsin Act .... (this act), is repealed.
AB75-SSA1-SA1, s. 1835dr 19Section 1835dr. 77.51 (12m) (b) 10. of the statutes is created to read:
AB75-SSA1-SA1,76,2120 77.51 (12m) (b) 10. The surcharges imposed under s. 256.35 (3g) (a) 1. and 2.
21a.".
AB75-SSA1-SA1,76,22 22277. Page 996, line 2: after that line insert:
AB75-SSA1-SA1,76,24 23" Section 1836eg. 77.51 (15b) (b) 9. of the statutes, as created by 2009
24Wisconsin Act .... (this act), is repealed.".
AB75-SSA1-SA1, s. 1836er
1Section 1836er. 77.51 (15b) (b) 10. of the statutes is created to read:
AB75-SSA1-SA1,77,32 77.51 (15b) (b) 10. The surcharges imposed under s. 256.35 (3g) (a) 1. and 2.
3a.".
AB75-SSA1-SA1,77,4 4278. Page 1010, line 11: after that line insert:
AB75-SSA1-SA1,77,6 5" Section 1849w. 77.54 (37) of the statutes, as affected by 2009 Wisconsin Act
62
, is amended to read:
AB75-SSA1-SA1,77,97 77.54 (37) The sales price from revenues collected under s. 256.35 (3) and the
8surcharge established by rule by the public service commission under s. 256.35 (3m)
9(f) for customers of wireless providers, as defined in s. 256.35 (3m) (a) 6.".
AB75-SSA1-SA1,77,10 10279. Page 1011, line 19: after that line insert:
AB75-SSA1-SA1,77,11 11"1d. "Animals" include bacteria, viruses, and other microorganisms.".
AB75-SSA1-SA1,77,12 12280. Page 1011, line 20: delete "1." and substitute "1f.".
AB75-SSA1-SA1,77,13 13281. Page 1012, line 2: after that line insert:
AB75-SSA1-SA1,77,19 14"1m "Biotechnology business" means a business, as certified by the department
15in the manner prescribed by the department, that is primarily engaged in the
16application of biotechnologies that use a living organism or parts of an organism to
17produce or modify products to improve plants or animals, develop microorganisms
18for specific uses, identify targets for small molecule pharmaceutical development, or
19transform biological systems into useful processes and products.".
AB75-SSA1-SA1,77,20 20282. Page 1012, line 19: after that line insert:
AB75-SSA1-SA1,78,2 21"3. Machines and specific processing equipment, including accessories,
22attachments, and parts for the machines or equipment, that are used exclusively and
23directly in raising animals that are sold primarily to a biotechnology business, a

1public or private institution of higher education, or a governmental unit for exclusive
2and direct use by any such entity in qualified research or manufacturing.
AB75-SSA1-SA1,78,73 4. The items listed in sub. (3m) (a) to (m), medicines, semen for artificial
4insemination, fuel, and electricity that are used exclusively and directly in raising
5animals that are sold primarily to a biotechnology business, a public or private
6institution of higher education, or a governmental unit for exclusive and direct use
7by any such entity in qualified research or manufacturing.
AB75-SSA1-SA1,78,98 5. Animals that are sold to a biotechnology business and used exclusively and
9directly in qualified research in biotechnology.".
AB75-SSA1-SA1,78,10 10283. Page 1020, line 10: after that line insert:
AB75-SSA1-SA1,78,12 11" Section 1856d. 77.70 of the statutes is renumbered 77.70 (1) and amended
12to read:
AB75-SSA1-SA1,78,2413 77.70 (1) Any Except as provided in subs. (2) and (3), any county desiring to
14impose county sales and use taxes under this subchapter may do so by the adoption
15of an ordinance, stating its purpose and referring to this subchapter. The rate of the
16tax imposed under this subsection is 0.5 percent of the gross receipts or sales price.

17The county sales and use taxes may be imposed only for the purpose of directly
18reducing the property tax levy and only in their entirety as provided in this
19subchapter. That ordinance shall be effective on the first day of January, the first day
20of April, the first day of July or the first day of October. A certified copy of that
21ordinance shall be delivered to the secretary of revenue at least 120 days prior to its
22effective date. The repeal of any such ordinance shall be effective on December 31.
23A certified copy of a repeal ordinance shall be delivered to the secretary of revenue
24at least 60 days before the effective date of the repeal.
AB75-SSA1-SA1, s. 1856e
1Section 1856e. 77.70 (1) of the statutes, as affected by Wisconsin Acts 2 and
2... (this act), is repealed and recreated to read:
AB75-SSA1-SA1,79,143 77.70 (1) Except as provided in subs. (2) and (3), any county desiring to impose
4county sales and use taxes under this subchapter may do so by the adoption of an
5ordinance, stating its purpose and referring to this subchapter. The rate of the tax
6imposed under this subsection is 0.5 percent of the sales price or purchase price. The
7county sales and use taxes may be imposed only for the purpose of directly reducing
8the property tax levy and only in their entirety as provided in this subchapter. That
9ordinance shall be effective on the first day of January, the first day of April, the first
10day of July or the first day of October. A certified copy of that ordinance shall be
11delivered to the secretary of revenue at least 120 days prior to its effective date. The
12repeal of any such ordinance shall be effective on December 31. A certified copy of
13a repeal ordinance shall be delivered to the secretary of revenue at least 120 days
14before the effective date of the repeal.
AB75-SSA1-SA1, s. 1856f 15Section 1856f. 77.70 (2) of the statutes is created to read:
AB75-SSA1-SA1,80,416 77.70 (2) Burnett County may adopt an ordinance to increase the rate of the
17tax imposed under sub. (1) from 0.5 percent to 1 percent, if the majority of the electors
18of the county approve the increase at a referendum. The county may use the
19additional revenue from the rate increase only to pay for an upgrade to radio towers
20in order to satisfy federal communications commission requirements to update a
21radio frequency with a narrow bandwidth no later than December 31, 2012. An
22ordinance adopted under this subsection shall be effective on the first day of January,
23the first day of April, the first day of July or the first day of October. A certified copy
24of that ordinance shall be delivered to the secretary of revenue at least 120 days prior
25to its effective date. The repeal of any such ordinance shall be effective on December

131. A certified copy of a repeal ordinance shall be delivered to the secretary of
2revenue at least 120 days before the effective date of the repeal. The tax imposed
3under this subsection may be in effect for no more than 3 years from the date on which
4the ordinance imposing the tax takes effect.".
AB75-SSA1-SA1,80,5 5284. Page 1020, line 10: after that line insert:
AB75-SSA1-SA1,80,6 6" Section 1856f. 77.70 (3) of the statutes is created to read:
AB75-SSA1-SA1,80,217 77.70 (3) In addition to the tax imposed under sub. (1), Milwaukee County may
8adopt an ordinance to impose a sales and use tax under this subchapter at the rate
9of 1.0 percent of the gross receipts or sales price. The taxes may be imposed only in
10their entirety. The county shall use 85 percent of the revenues collected under this
11subsection for transit, parks, culture, and emergency medical services and shall not
12levy property taxes for such purposes. If Milwaukee County imposes the taxes under
13this subsection, it shall distribute 15 percent of the tax revenue to the municipalities
14located in whole or in part in Milwaukee County on a per capita basis and the
15municipalities shall use the revenue for police, fire, and emergency medical services.
16An ordinance adopted under this subsection shall be effective on the first day of
17January, the first day of April, the first day of July or the first day of October. A
18certified copy of that ordinance shall be delivered to the secretary of revenue at least
19120 days prior to its effective date. The repeal of any such ordinance shall be effective
20on December 31. A certified copy of a repeal ordinance shall be delivered to the
21secretary of revenue at least 120 days before the effective date of the repeal.
AB75-SSA1-SA1, s. 1856g 22Section 1856g. 77.70 (3) of the statutes, as created by 2009 Wisconsin Act ...
23(this act), is repealed and recreated to read:
AB75-SSA1-SA1,81,15
177.70 (3) In addition to the tax imposed under sub. (1), Milwaukee County may
2adopt an ordinance to impose a sales and use tax under this subchapter at the rate
3of 1.0 percent of the sales price or purchase price. The taxes may be imposed only
4in their entirety. The county shall use 85 percent of the revenues collected under this
5subsection for transit, park, culture, and emergency medical services and shall not
6levy property taxes for such purposes. If Milwaukee County imposes the taxes under
7this subsection, it shall distribute 15 percent of the tax revenue to the municipalities
8located in whole or in part in Milwaukee County on a per capita basis and the
9municipalities shall use the revenue for police, fire, and emergency medical services.
10An ordinance adopted under this subsection shall be effective on the first day of
11January, the first day of April, the first day of July or the first day of October. A
12certified copy of that ordinance shall be delivered to the secretary of revenue at least
13120 days prior to its effective date. The repeal of any such ordinance shall be effective
14on December 31. A certified copy of a repeal ordinance shall be delivered to the
15secretary of revenue at least 120 days before the effective date of the repeal.".
AB75-SSA1-SA1,81,17 16285. Page 1021, line 15: delete the material beginning with ", or 1.0" and
17ending with "(2) (a)," on line 16.
AB75-SSA1-SA1,81,19 18286. Page 1022, line 18: delete "rate of 0.5%" and substitute "rate of 0.5%
19rates under s. 77.70".
AB75-SSA1-SA1,81,21 20287. Page 1023, line 6: delete "rate of 0.5 percent" and substitute "rates under
21s. 77.70".
AB75-SSA1-SA1,81,23 22288. Page 1023, line 16: delete "rate of 0.5%" and substitute "rate of 0.5%
23rates under s. 77.70".
AB75-SSA1-SA1,82,2
1289. Page 1024, line 7: delete "rate of 0.5 percent" and substitute "rates under
2s. 77.70".
AB75-SSA1-SA1,82,4 3290. Page 1025, line 1: delete "rate of 0.5%" and substitute "rate of 0.5% rates
4under s. 77.70
".
AB75-SSA1-SA1,82,6 5291. Page 1025, line 15: delete "rate of 0.5 percent" and substitute "rates
6under s. 77.70".
AB75-SSA1-SA1,82,8 7292. Page 1026, line 2: delete "rate of 0.5 percent" and substitute " rate of 0.5
8percent
rates under s. 77.70".
AB75-SSA1-SA1,82,10 9293. Page 1026, line 16: delete "rate of 0.5 percent" and substitute "rates
10under s. 77.70".
AB75-SSA1-SA1,82,12 11294. Page 1036, line 19: delete "REGIONAL TRANSIT KRM" and substitute
12"SOUTHEASTERN REGIONAL TRANSIT".
AB75-SSA1-SA1,82,14 13295. Page 1036, line 23: delete " A regional transit The KRM" and substitute
14" A The southeastern regional transit".
AB75-SSA1-SA1,82,16 15296. Page 1037, line 7: delete the material beginning with "regional" and
16ending with "KRM" on line 8 and substitute " southeastern regional transit".
AB75-SSA1-SA1,82,18 17297. Page 1037, line 13: on lines 13 and 20, delete "KRM" and substitute
18"southeastern regional transit".
AB75-SSA1-SA1,82,20 19298. Page 1038, line 1: on lines 1, 8, 9, 17 and 18, delete "KRM" and substitute
20"southeastern regional transit".
AB75-SSA1-SA1,82,22 21299. Page 1038, line 22: delete the material beginning with that line and
22ending with page 1042, line 10.
AB75-SSA1-SA1,82,23 23300. Page 1047, line 16: delete "zero" and substitute " 3 percent".
AB75-SSA1-SA1,83,2
1301. Page 1048, line 8: after "revenue" insert " to include only emergency
2services funded from payments received under ss. 79.035 and 79.043".
AB75-SSA1-SA1,83,3 3302. Page 1048, line 10: after "expenses" insert "and capital expenditures".
AB75-SSA1-SA1,83,4 4303. Page 1048, line 12: after "expenses" insert "and capital expenditures".
AB75-SSA1-SA1,83,7 5304. Page 1048, line 16: after "services" insert "and to ensure that excluding
6one-time expenses and capital expenditures as provided in sub. (1) does not
7compromise the level of service for providing emergency services".
AB75-SSA1-SA1,83,8 8305. Page 1053, line 1: after "2010" insert ", and $150,000,000 in 2011".
AB75-SSA1-SA1,83,10 9306. Page 1053, line 1: delete "and $130,000,000" and substitute ",
10$145,000,000
".
AB75-SSA1-SA1,83,14 11307. Page 1053, line 9: after "project." insert "This paragraph does not apply
12if this state receives federal funds that are designated by the federal government
13specifically for the project covering at least $75,000,000 of the state's share of the cost
14of the project.".
AB75-SSA1-SA1,83,15 15308. Page 1053, line 14: after "than" insert "65 percent of".
AB75-SSA1-SA1,83,16 16309. Page 1053, line 19: after that line insert:
AB75-SSA1-SA1,83,17 17" Section 1918pb. 84.01 (35) of the statutes is created to read:
AB75-SSA1-SA1,83,1818 84.01 (35) (a) In this subsection:
AB75-SSA1-SA1,83,1919 1. "Bikeway" has the meaning given in s. 84.60 (1) (a).
AB75-SSA1-SA1,83,2020 2. "Pedestrian way" has the meaning given in s. 346.02 (8) (a).
AB75-SSA1-SA1,84,221 (b) Except as provided in par. (c), and notwithstanding any other provision of
22this chapter or ch. 82, 83, or 85, the department shall ensure that bikeways and
23pedestrian ways are established in all new highway construction and reconstruction

1projects funded in whole or in part from state funds or federal funds appropriated
2under s. 20.395 or 20.866.
AB75-SSA1-SA1,84,53 (c) The department shall promulgate rules identifying exceptions to the
4requirement under par. (b), but these rules may provide for an exception only if any
5of the following apply:
AB75-SSA1-SA1,84,76 1. Bicyclists or pedestrians are prohibited by law from using the highway that
7is the subject of the project.
AB75-SSA1-SA1,84,158 2. The cost of establishing bikeways or pedestrian ways would be excessively
9disproportionate to the need or probable use of the bikeways or pedestrian ways. For
10purposes of this subdivision, cost is excessively disproportionate if it exceeds 20
11percent of the total project cost. The rules may not allow an exception under this
12subdivision to be applied unless the secretary of transportation, or a designee of the
13secretary who has knowledge of the purpose and value of bicycle and pedestrian
14accommodations, reviews the applicability of the exception under this subdivision to
15the particular project at issue.
AB75-SSA1-SA1,84,1716 3. Establishing bikeways or pedestrian ways would have excessive negative
17impacts in a constrained environment.
AB75-SSA1-SA1,84,1918 4. There is an absence of need for the bikeways or pedestrian ways, as indicated
19by sparsity of population, traffic volume, or other factors.
AB75-SSA1-SA1,84,2120 5. The community where pedestrian ways are to be located refuses to accept an
21agreement to maintain them.".
AB75-SSA1-SA1,84,22 22310. Page 1053, line 19: after that line insert:
AB75-SSA1-SA1,84,23 23" Section 1918gq. 84.01 (34) of the statutes is created to read:
AB75-SSA1-SA1,85,6
184.01 (34) Farmland preservation exemption. Chapter 91 and ordinances
2adopted, rules promulgated, and agreements entered into under that chapter apply
3to the department only with respect to buildings, structures, and facilities to be used
4for administrative or operating functions, including buildings, land, and equipment
5to be used for the motor vehicle emission inspection and maintenance program under
6s. 110.20.".
AB75-SSA1-SA1,85,7 7311. Page 1054, line 24: after that line insert:
AB75-SSA1-SA1,85,8 8" Section 1918L. 84.013 (3m) (i) of the statutes is created to read:
AB75-SSA1-SA1,85,139 84.013 (3m) (i) In conjunction with the resurfacing project on STH 102, the
10department shall construct a bicycle and pedestrian path and bridge, including
11lighting, along STH 102 from State Road to Fayette Avenue in the village of Rib Lake
12in Taylor County if the village contributes at least $60,000 to the cost of the bicycle
13and pedestrian path project.".
AB75-SSA1-SA1,85,14 14312. Page 1055, line 7: after that line insert:
AB75-SSA1-SA1,85,15 15" Section 1919g. 84.03 (5) of the statutes is created to read:
AB75-SSA1-SA1,85,2016 84.03 (5) Grant to city of Oak Creek for I 94 interchange. If the department
17constructs an interchange on I 94 at Drexel Avenue in the city of Oak Creek in
18Milwaukee County, the department shall award a grant, from the appropriation
19under s. 20.395 (3) (cr), in the amount of $3,750,000 to the city of Oak Creek for the
20city's share of the cost of constructing this interchange.".
AB75-SSA1-SA1,85,21 21313. Page 1057, line 22: after that line insert:
AB75-SSA1-SA1,85,22 22" Section 1924e. 84.1052 of the statutes is created to read:
AB75-SSA1-SA1,86,2 2384.1052 Gulf War Veterans Bridge. The department shall designate and
24mark the bridge on USH 41 across I 94 in Milwaukee County as the "Gulf War

1Veterans Bridge" as a living memorial to and in honor of all Wisconsin veterans,
2living and dead, of the Gulf War.".
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