AB580: Bill Text

AB580,17,7 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.

AB580, s. 63 Section 63. 77.87 (1g) (a) of the statutes is amended to read:

AB580,17,10 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).

AB580, s. 64 Section 64. 77.87 (1g) (d) of the statutes is amended to read:

AB580,17,13 77.87 (1g) (d) A An order petitioned for for which an application is filed under s. 77.82 (4g) (b).

AB580, s. 65 Section 65. 77.87 (2) of the statutes is amended to read:

AB580,17,21 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).

AB580, s. 66 Section 66. 77.87 (3) of the statutes is amended to read:

AB580,18,2 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.

AB580, s. 67 Section 67. 77.88 (1) (b) 3. of the statutes is amended to read:

AB580,18,4 77.88 (1) (b) 3. Intentional cutting Cutting by the owner in violation of s. 77.86.

AB580, s. 68 Section 68. 77.88 (2) (b) of the statutes is amended to read:

AB580,18,13 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.

AB580, s. 69 Section 69. 77.88 (2) (d) 1. of the statutes is amended to read:

AB580,18,22 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).

AB580, s. 70 Section 70. 77.88 (2) (e) of the statutes is amended to read:

AB580,19,6 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.

AB580, s. 71 Section 71. 77.88 (4) of the statutes is amended to read:

AB580,19,11 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.

AB580, s. 72 Section 72. 77.88 (5) (ab) 1. of the statutes is amended to read:

AB580,19,14 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).

AB580, s. 73 Section 73. 77.88 (5) (am) (intro.) of the statutes is amended to read:

AB580,19,19 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:

AB580, s. 74 Section 74. 77.88 (5g) of the statutes is created to read:

AB580,19,25 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.

AB580,20,3 (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.

AB580,20,5 (c) The alternative nonrefundable fee shall be calculated by multiplying the total number of whole and partial acres by $5.

AB580, s. 75 Section 75. 77.88 (6) of the statutes is amended to read:

AB580,20,14 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.

AB580, s. 76 Section 76. 77.90 of the statutes is amended to read:

AB580,20,18 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.

AB580, s. 77 Section 77. 77.91 (1) of the statutes is amended to read:

AB580,21,2 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.

AB580, s. 78 Section 78. 170.12 (5) of the statutes is amended to read:

AB580,21,7 170.12 (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.

AB580, s. 79 Section 79. 709.03 (form) D. 1m. of the statutes is created to read:

AB580,21,9 709.03 (form) - See PDF for table

AB580, s. 80 Section 80. 710.12 of the statutes is created to read:

AB580,21,17 710.12 Disclosure regarding managed forest land. An owner of real property located in this state who is not required to furnish to a prospective buyer a real estate condition report under s. 709.03 shall, not later than 10 days after acceptance of a contract of sale or option contract, in writing disclose to a prospective buyer of the real property whether the property, or any portion of the property, after transfer to the buyer, is subject to an order designating it as managed forest land under subch. VI of ch. 77.

AB580, s. 81 Section 81 . Initial applicability.

AB580,22,3 (1) Managed forest land applications and management plans. The treatment of sections 20.370 (1) (cx) and 77.82 (2) (dm) and (e) (by Section 12), (2m) (ac), (am), (c), (d), and (dm) 1., and (3) (am), (c) (intro.), and (g) of the statutes, the repeal of section 77.82 (2) (i) and (2m) (a) 2. of the statutes, the renumbering of section 77.82 (2m) (a) 1. of the statutes, and the renumbering and amendment of section 77.82 (2m) (e) and (3) (a) of the statutes first apply to applications filed on the effective date of this subsection.

AB580,22,6 (2) Investigations on applications. The treatment of section 77.82 (7) (c) 1., 2., and 3. of the statutes first applies to applications filed on the effective date of this subsection.

AB580,22,9 (3) Cutting reports. The treatment of sections 77.86 (5) (a) and (b), 77.87 (1) and (2) and 77.88 (1) (b) 3. of the statutes first applies to cutting of merchantable timber for which a cutting report is required on the effective date of this subsection.

AB580,22,12 (4) Transfers of managed forest land ownership. The treatment of section 77.88 (2) (d) 1. of the statutes first applies to transfers of ownership that occur on the effective date of this subsection.

AB580,22,15 (5) Estimates of withdrawal tax. The treatment of section 77.88 (5g) of the statutes first applies to notifications of investigations for withdrawing managed forest land that are issued on the effective date of this subsection.

AB580,22,19 (6) Real estate disclosure. The treatment of sections 709.03 (form) D. 1m. and 710.12 of the statutes first applies to written disclosures and real estate condition reports that are furnished after a contract of sale or option contract acceptance that occurs on the effective date of this subsection.

AB580, s. 82 Section 82. Effective dates. This act takes effect on the day of publication, except as follows:

AB580,23,3 (1) Managed forest land applications and management plans. The treatment of sections 20.370 (1) (cx) and 77.82 (2) (dm) and (e) (by Section 12), (2m) (ac), (am), (c), (d), and (dm) 1., and (3) (am), (c) (intro.), and (g) of the statutes, the repeal of section 77.82 (2) (i) and (2m) (a) 2. of the statutes, the renumbering of section 77.82 (2m) (a) 1. of the statutes, and the renumbering and amendment of section 77.82 (2m) (e) and (3) (a) of the statutes and Section 81 (1 ) of this act take effect on the 2nd June 1 after publication.

AB580,23,6 (2) Estimates of withdrawal tax. The treatment of section 77.88 (5g) of the statutes and Section 81 (5) of this act take effect on the first day of the 4th month beginning after publication.

AB580,23,9 (3) The treatment of section 709.03 (form) D. 1m. and 710.12 of the statutes and Section 81 (6) take effect on the first day of the 7th month beginning after publication.

AB580,23,10 (End)