LRB-3735/1
MGG:wlj:jf
2009 - 2010 LEGISLATURE
November 16, 2009 - Introduced by Representatives Clark, Friske, Mursau and
Turner, cosponsored by Senators Holperin and Taylor. Referred to
Committee on Forestry.
AB580,2,8
1An Act to repeal 77.82 (2) (i), 77.82 (2m) (a) 2., 77.82 (7) (c) 1. and 77.82 (7) (c)
22.;
to renumber 77.82 (2m) (a) 1.;
to renumber and amend 77.82 (2m) (e) and
377.82 (3) (a);
to amend 20.370 (1) (cx), 26.09 (1b) (j), 77.06 (5), 77.82 (title),
477.82 (1) (bn), 77.82 (1) (c), 77.82 (2) (intro.), 77.82 (2) (cm), 77.82 (2) (e), 77.82
5(2) (e), 77.82 (2) (f), 77.82 (2) (i), 77.82 (2m) (title), 77.82 (2m) (a) 1., 77.82 (2m)
6(a) 2., 77.82 (2m) (am), 77.82 (2m) (c), 77.82 (2m) (d), 77.82 (2m) (dm) 1., 77.82
7(2m) (e), 77.82 (3) (a), 77.82 (3) (c) (intro.), 77.82 (3) (g), 77.82 (4), 77.82 (4g) (a),
877.82 (4g) (b), 77.82 (4m) (a), 77.82 (4m) (b), 77.82 (4m) (d), 77.82 (5) (title), 77.82
9(5) (a), 77.82 (5) (b), 77.82 (6) (a), 77.82 (6) (b) 2., 77.82 (7) (a) (intro.), 77.82 (7)
10(a) 2., 77.82 (7) (b) (intro.), 77.82 (7) (b) 1., 77.82 (7) (c) 3., 77.82 (7) (d), 77.82 (8),
1177.82 (10), 77.82 (11), 77.82 (11g), 77.82 (12), 77.86 (1) (c), 77.86 (1) (d), 77.86
12(5) (a), 77.86 (5) (b), 77.87 (1), 77.87 (1g) (a), 77.87 (1g) (d), 77.87 (2), 77.87 (3),
1377.88 (1) (b) 3., 77.88 (2) (b), 77.88 (2) (d) 1., 77.88 (2) (e), 77.88 (4), 77.88 (5) (ab)
141., 77.88 (5) (am) (intro.), 77.88 (6), 77.90, 77.91 (1) and 170.12 (5);
to repeal
1and recreate 77.82 (3) (f); and
to create 77.125, 77.82 (2) (dm), 77.82 (2m) (ac),
277.82 (3) (am), 77.88 (5g), 709.03 (form) D. 1m. and 710.12 of the statutes;
3relating to: petitions and management plans for the designation of managed
4forest land; transferrals of ownership of managed forest land; establishing
5stumpage values, filing cutting reports, and estimating withdrawal taxes
6under the managed forest land program; signatures and authentication
7requirements for orders under the forest croplands program; granting
8rule-making authority; making an appropriation; and providing a penalty.
Analysis by the Legislative Reference Bureau
Under current law, the Department of Natural Resources (DNR) administers
the managed forest land (MFL) program and a similar program called the forest
croplands program. The MFL program exempts an owner of land that is designated
MFL from payment of municipal property taxes on the land in exchange for a lower
payment per acre. In exchange, the owner must comply with certain forestry
practices and must allow the public on the land under certain circumstances unless
the landowner elects to pay an extra amount per acre to keep a limited number of
acres closed. In addition, an owner of MFL must pay a withdrawal tax when the
owner withdraws the land from the program before the order designating the land
as MFL expires. Orders are for 25 or 50 years. This bill makes various changes to
the MFL program, including the following:
1. The words "applicant" and "application" are substituted for "petitioner" and
"petition" in the subchapter related to the MFL program. This change is
nonsubstantive.
2. The dates before which DNR must act on applications under the MFL
program are changed, and the deadline for owners to file applications to renew MFL
orders is changed.
3. A forestry management plan for the MFL must accompany the application,
and the requirement that DNR prepare the plan upon the request of the applying
landowner is eliminated. Under the bill, DNR must prepare the plan only if DNR
determines that the applicant is unable to have a proposed management plan
prepared by a certified independent plan writer. DNR must promulgate rules
establishing the criteria for when DNR will prepare the plan.
4. The Department of Revenue, upon the request of an MFL landowner, with
the assistance of DNR, must prepare an estimate of the withdrawal tax that would
be due if the MFL is withdrawn.
5. The requirement that the stumpage value used to determine the amount of
yield taxes and withdrawal taxes under the MFL program be established by rule is
eliminated.
6. The bill clarifies that when MFL is transferred to another owner, the person
purchasing or otherwise receiving the land pays the transfer fee.
7. Under the forest croplands program, facsimile signatures are allowed and
documents are exempted from register of deeds authentication requirements. These
provisions exist for the MFL program under current law.
8. The penalties and procedures that apply to persons who file false reports also
apply for assessing the yield tax to persons who fail to file cutting reports.
9. An owner selling MFL must disclose to prospective buyers that the land is
designated as such under an MFL order.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB580, s. 1
1Section
1. 20.370 (1) (cx) of the statutes is amended to read:
AB580,3,52
20.370
(1) (cx)
Forestry — management plans. All moneys
as calculated 3received under s. 77.82 (2m)
(dm) 1.
(ag) for payment for management plans prepared
4or completed by plan writers who are under contract with the department under s.
577.82 (3).
AB580, s. 2
6Section
2. 26.09 (1b) (j) of the statutes is amended to read:
AB580,3,97
26.09
(1b) (j) "Stumpage value" means the applicable stumpage
rate value 8established
by rule under s. 77.91 (1) or the fair market value of raw forest products
9less the cost of their harvesting, whichever is greater.
AB580, s. 3
10Section
3. 77.06 (5) of the statutes is amended to read:
AB580,4,711
77.06
(5) Tax levy on right to cut timber. The department of natural resources
12shall assess and levy against the owner a severance tax on the right to cut and remove
13wood products covered by reports under this section, at the rate of 10% of the value
14of the wood products based upon the stumpage value
then in force established under
1s. 77.91 (1). Upon making the assessment, the department of natural resources shall
2mail a duplicate of the certificate by registered mail to the owner who made the
3report of cutting at the owner's last-known post-office address. The tax assessed is
4due and payable to the department of natural resources on the last day of the next
5calendar month
after mailing following the date the certificate
is mailed to the owner.
6The proceeds of the tax shall be paid into the forestry account of the conservation
7fund for distribution under s. 77.07 (3).
AB580, s. 4
8Section
4. 77.125 of the statutes is created to read:
AB580,4,12
977.125 Signatures. (1) The signature of an official or an employee of the
10department of natural resources may be stamped, printed, or otherwise reproduced
11on an order under ss. 77.01 to 77.14 after the official or employee adopts the stamped,
12printed, or otherwise reproduced signature as his or her facsimile signature.
AB580,4,15
13(2) The signature or the facsimile signature under sub. (1) of an official or an
14employee of the department of natural resources meets the requirement under s.
15706.05 (2) (a).
AB580,4,17
16(3) The requirement of s. 706.05 (2) (b) does not apply to orders issued under
17this subchapter.
AB580, s. 5
18Section
5. 77.82 (title) of the statutes is amended to read:
AB580,4,19
1977.82 (title)
Managed forest land; petition application.
AB580, s. 6
20Section
6. 77.82 (1) (bn) of the statutes is amended to read:
AB580,4,2521
77.82
(1) (bn) For purposes of par. (b) 3., the department by rule shall define
22"human residence" to include a residence of the
petitioner applicant regardless of
23whether it is the
petitioner's applicant's primary residence. The definition may also
24include up to one acre surrounding the residence for a residence that is not the
25petitioner's applicant's primary residence.
AB580, s. 7
1Section
7. 77.82 (1) (c) of the statutes is amended to read:
AB580,5,62
77.82
(1) (c) In addition to the requirements under pars. (a) and (b), for land
3subject to
a petition an application under sub. (4m), all forest croplands owned by
4the
petitioner applicant on the date on which the
petition application is
submitted 5filed that are located in the municipality or municipalities for which the
petition 6application is
submitted filed shall be included in the
petition application.
AB580, s. 8
7Section
8. 77.82 (2) (intro.) of the statutes is amended to read:
AB580,5,128
77.82
(2) Petition Application. (intro.) Any owner of land may
petition file an
9application with the department to designate any eligible parcel of land as managed
10forest land.
A petition An application may include any number of eligible parcels
11under the same ownership. Each
petition application shall include all of the
12following:
AB580, s. 9
13Section
9. 77.82 (2) (cm) of the statutes is amended to read:
AB580,5,1614
77.82
(2) (cm) A copy of an instrument that has been recorded in the office of
15the register of deeds of each county in which the property is located that shows the
16ownership of the land subject to the
petition application.
AB580, s. 10
17Section
10. 77.82 (2) (dm) of the statutes is created to read:
AB580,5,1818
77.82
(2) (dm) A proposed management plan.
AB580, s. 11
19Section
11. 77.82 (2) (e) of the statutes is amended to read:
AB580,5,2520
77.82
(2) (e) A statement of the owner's forest management objectives for the
21production of merchantable timber, in sufficient detail to provide direction for the
22development and approval of a management plan. The
petition application may also
23state additional forest management objectives, which may include wildlife habitat
24management, aesthetic considerations, watershed management and recreational
25use.
AB580, s. 12
1Section
12
. 77.82 (2) (e) of the statutes, as affected by 2009 Wisconsin Act ....
2(this act), is amended to read:
AB580,6,83
77.82
(2) (e) A statement of the owner's forest management objectives for the
4production of merchantable timber, in sufficient detail to provide direction for the
5development and approval of
a
the proposed management plan. The application
6may also state additional forest management objectives, which may include wildlife
7habitat management, aesthetic considerations, watershed management and
8recreational use.
AB580, s. 13
9Section
13. 77.82 (2) (f) of the statutes is amended to read:
AB580,6,1110
77.82
(2) (f) Proof that each person holding any encumbrance on the land
11agrees
to the petition that the application may be filed.
AB580, s. 14
12Section
14. 77.82 (2) (i) of the statutes is amended to read:
AB580,6,1513
77.82
(2) (i) If a proposed management plan is not
submitted filed with the
14petition application, a request that the department prepare a management plan.
15The department may decline to prepare the plan.
AB580, s. 15
16Section
15. 77.82 (2) (i) of the statutes, as affected by 2009 Wisconsin Act ....
17(this act), is repealed.
AB580, s. 16
18Section
16. 77.82 (2m) (title) of the statutes is amended to read:
AB580,6,1919
77.82
(2m) (title)
Fees for petitions applications and management plans.
AB580, s. 17
20Section
17. 77.82 (2m) (a) 1. of the statutes is amended to read:
AB580,6,2521
77.82
(2m) (a) 1.
A petition An application under sub. (2), (4m), or (12) shall
22be accompanied by a nonrefundable application recording fee of $20 unless a
23different amount for the
recording fee is established by the department by rule at an
24amount equal to the average expense to the department for recording an order issued
25under this subchapter.
AB580, s. 18
1Section
18. 77.82 (2m) (a) 1. of the statutes, as affected by 2009 Wisconsin Act
2.... (this act), is renumbered 77.82 (2m) (a).
AB580, s. 19
3Section
19. 77.82 (2m) (a) 2. of the statutes is amended to read:
AB580,7,74
77.82
(2m) (a) 2. If
a petition
an application under sub. (2), (4m), or (12) is not
5accompanied by a proposed management plan that meets the requirements under
6par. (c), the department shall charge the plan preparation fee established under par.
7(am) if the department agrees to complete the plan.
AB580, s. 20
8Section
20. 77.82 (2m) (a) 2. of the statutes, as affected by 2009 Wisconsin Act
9.... (this act), is repealed.
AB580, s. 21
10Section
21. 77.82 (2m) (ac) of the statutes is created to read:
AB580,7,1311
77.82
(2m) (ac) If the department prepares a management plan under sub. (3)
12(am), the department shall collect from the applicant the management plan fee
13established under par. (am).
AB580, s. 22
14Section
22. 77.82 (2m) (am) of the statutes is amended to read:
AB580,7,2015
77.82
(2m) (am) The department shall by rule establish on an annual basis a
16nonrefundable fee that the department shall charge for a management plan
17prepared
or completed by the department
, including any plan prepared by a certified
18plan writer contracted by the department under sub. (3) (g). The fee shall be based
19on the comparable commercial market rate that is charged for preparation of such
20management plans.
AB580, s. 23
21Section
23. 77.82 (2m) (c) of the statutes is amended to read:
AB580,7,2422
77.82
(2m) (c) A proposed management plan is exempt from the
management 23plan
preparation fee under par.
(a) 2. (ag) if it is prepared
or completed by an
24independent certified plan writer
instead of by the department.
AB580, s. 24
25Section
24. 77.82 (2m) (d) of the statutes is amended to read:
AB580,8,2
177.82
(2m) (d) All of the
application recording fees collected under par. (a)
1. 2shall be credited to the appropriation under s. 20.370 (1) (cr).
AB580, s. 25
3Section
25. 77.82 (2m) (dm) 1. of the statutes is amended to read:
AB580,8,74
77.82
(2m) (dm) 1. Of each
management plan fee
, $300 or the entire fee,
5whichever is less, that is collected under par.
(a) or (e) that is not credited to the
6appropriation under s. 20.370 (1) (cr) (ag) shall be credited to the appropriation under
7s. 20.370 (1) (cx).
AB580, s. 26
8Section
26. 77.82 (2m) (e) of the statutes is amended to read:
AB580,8,149
77.82
(2m) (e) If a proposed management plan accompanying
a petition an
10application filed under sub. (2), (4m), or (12) is not approved by the department under
11its initial review under sub. (3) (a), and if the department agrees to complete the
12management plan under sub. (3) (a), the department shall collect from the
petitioner 13applicant the plan preparation fee established under par. (am)
, if the
petitioner 14applicant has not previously paid the fee.
AB580, s. 27
15Section
27. 77.82 (2m) (e) of the statutes, as affected by 2009 Wisconsin Act
16.... (this act), is renumbered 77.82 (2m) (ag) and amended to read: