AB926: Bill Text

AB926,159,2 66.1106 (4) (a) The political subdivision submits a statement that it has incurred some eligible costs, and includes with the statement a detailed proposed remedial action plan approved by the department of natural resources that contains cost estimates for anticipated eligible costs and a schedule for the design, implementation and construction that is needed to complete the remediation, with respect to the parcel or contiguous parcels of property and the statement details the purpose and amount of the expenditures already made and includes a dated certificate issued by the department of natural resources environmental quality that certifies that the department of natural resources environmental quality has approved the site investigation report that relates to the parcel or contiguous parcels in accordance with rules promulgated by the department of natural resources environmental quality.

AB926, s. 722 Section 722. 66.1106 (7) (d) of the statutes is amended to read:

AB926,159,11 66.1106 (7) (d) 1. The department may not authorize a positive environmental remediation tax increment under par. (a) to pay otherwise eligible costs that are incurred by the political subdivision after the department of natural resources environmental quality certifies to the department of revenue that environmental pollution on the parcel or contiguous parcels of property has been remediated unless the costs are associated with activities, as determined by the department of natural resources environmental quality, that are necessary to close the site described in the site investigation report.

AB926,159,14 2. The department of natural resources environmental quality shall certify to the department of revenue the completion of the remediation of environmental pollution at the site described in the site investigation report.

AB926, s. 723 Section 723. 67.12 (1) (b) 2. of the statutes is amended to read:

AB926,159,23 67.12 (1) (b) 2. Any municipality may issue municipal obligations in anticipation of receiving proceeds from brownfields revolving loan program loans or grants under the program described in s. 292.72 if the municipality has received written notification from the department of natural resources environmental quality that the department intends to distribute such proceeds to the municipality. The obligation shall be repaid within 10 years after the original date of the obligation, except that the obligation may be refunded one or more times. Any refundings shall be repaid within 20 years after the original date of the original obligation.

AB926, s. 724 Section 724. 70.11 (21) (am) of the statutes is amended to read:

AB926,160,10 70.11 (21) (am) All property purchased or constructed as a waste treatment facility used exclusively and directly to remove, store, or cause a physical or chemical change in industrial waste or air contaminants for the purpose of abating or eliminating pollution of surface waters, the air, or waters of the state if that property is not used to grow agricultural products for sale and, if the property's owner is taxed under ch. 76, if the property is approved by the department of revenue. The department of natural resources environmental quality and department of health services shall make recommendations upon request to the department of revenue regarding such property. All property purchased or upon which construction began prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.

AB926, s. 725 Section 725. 70.11 (21) (b) of the statutes is amended to read:

AB926,160,15 70.11 (21) (b) The books and records of owners of property covered by this subsection shall be open to examination by representatives of the department of natural resources environmental quality, department of health services and department of revenue.

AB926, s. 726 Section 726. 70.113 (1) (intro.) of the statutes is amended to read:

AB926,160,25 70.113 (1) (intro.) As soon after April 20 of each year as is feasible, the department of natural resources shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or 29.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources:

AB926, s. 727 Section 727. 70.113 (1m) of the statutes is created to read:

AB926,161,5 70.113 (1m) As soon after April 20 of each year as is feasible, the department of agriculture, trade and consumer protection shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality that is state forest land, as defined in s. 28.02 (1):

AB926,161,6 (a) Eighty cents, to be paid from the appropriation under s. 20.115 (5) (d) or (s).

AB926,161,7 (b) Eight cents, to be paid from the appropriation under s. 20.115 (5) (s).

AB926, s. 728 Section 728. 70.113 (2) (a) of the statutes is amended to read:

AB926,161,15 70.113 (2) (a) Towns, cities or villages shall be paid for state forest lands as defined in s. 28.02 (1), state parks under s. 27.01, and other lands acquired under s. 23.09 (2) (d), 23.27, 23.29, 23.293, 23.31 or 29.749 (1) located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under s. 20.370 (5) (da) or (dq) and remitted by the department of natural resources or the department of agriculture, trade and consumer protection in the amounts certified by the department of revenue according to par. (b).

AB926, s. 729 Section 729. 70.114 (1) (a) of the statutes is repealed.

AB926, s. 730 Section 730. 70.114 (1) (c) of the statutes is amended to read:

AB926,161,22 70.114 (1) (c) "Land" means state forests forest lands, as defined in s. 28.02 (1), that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under s. 27.01 and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31 or 29.749 (1).

AB926, s. 731 Section 731. 70.114 (1) (d) of the statutes is amended to read:

AB926,162,11 70.114 (1) (d) "Purchase price" means the amount paid by the department of natural resources or the department of agriculture, trade and consumer protection for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the applicable department to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred by gift to the applicable department by gift or is sold to the applicable department for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the applicable department and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the applicable department takes title to it.

AB926, s. 732 Section 732. 70.114 (2) of the statutes is amended to read:

AB926,162,16 70.114 (2) Application. For all land acquired after December 31, 1991, the department of natural resources and the department of agriculture, trade and consumer protection shall pay aids in lieu of taxes under this section and not under s. 70.113.

AB926, s. 733 Section 733. 70.114 (3) of the statutes is amended to read:

AB926,162,21 70.114 (3) Ascertaining rate. Each year, the department of natural resources and the department of agriculture, trade and consumer protection shall ascertain from the clerks of the taxation district the aggregate net general property tax rate for taxation districts to which aids are paid under this section.

AB926, s. 734 Section 734. 70.114 (4) (a) of the statutes is amended to read:

AB926,163,2 70.114 (4) (a) On or before January 31, the department of natural resources shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by, and that is under the jurisdiction of, the department and that is within the taxation district on or before January 1 of the preceding year, an amount determined under par. (ar).

AB926,163,7 (ar) The amount to be paid under par. (a) or (ag) shall be determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09.

AB926, s. 735 Section 735. 70.114 (4) (ag) of the statutes is created to read:

AB926,163,14 70.114 (4) (ag) On or before January 31, the department of agriculture, trade and consumer protection shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by, and that is under the jurisdiction of, the department of agriculture, trade and consumer protection and that is within the taxation district on or before January 1 of the preceding year an amount determined under par. (ar).

AB926, s. 736 Section 736. 70.114 (4) (b) of the statutes is amended to read:

AB926,163,19 70.114 (4) (b) On or before February 15, the taxation district treasurer shall pay to the treasurer of each taxing jurisdiction, from the amount received under par. pars. (a) and (ag), the taxing jurisdiction's proportionate share of the tax that would be levied on the parcel if it were taxable.

AB926, s. 737 Section 737. 70.32 (2) (c) 4. of the statutes is amended to read:

AB926,163,24 70.32 (2) (c) 4. "Undeveloped land" means bog, marsh, lowland brush, uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a final map under s. 23.32 278.32 or other nonproductive lands not otherwise classified under this subsection.

AB926, s. 738 Section 738. 70.375 (4) (o) of the statutes is amended to read:

AB926,164,7 70.375 (4) (o) Actual and necessary reclamation and restoration costs associated with a mine in this state, including payments for future reclamation and postmining costs which are required by law or by department of natural resources environmental quality order and fees and charges under chs. 281, 285 or 289 to 299 not otherwise deductible under this section. Any refunds of escrowed or reserve fund payments allowed as a deduction under this paragraph shall be taxed as net proceeds at the average effective tax rate for the years the deduction was taken.

AB926, s. 739 Section 739. 70.395 (2) (dc) 1. of the statutes is amended to read:

AB926,164,12 70.395 (2) (dc) 1. Each person intending to submit an application for a mining permit shall pay $50,000 to the department of revenue for deposit in the investment and local impact fund at the time that the person notifies the department of natural resources environmental quality under s. 293.31 (1) of that intent.

AB926, s. 740 Section 740. 70.395 (2) (j) of the statutes is amended to read:

AB926,164,22 70.395 (2) (j) Prior to the beginning of a fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources environmental quality to make payments under s. 289.68 (3) for the long-term care of mining waste sites, if moneys in the waste management fund are insufficient to make complete payments during that fiscal year, but this sum may not exceed the balance in the waste management fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.

AB926, s. 741 Section 741. 70.395 (2) (k) of the statutes is amended to read:

AB926,165,7 70.395 (2) (k) Prior to the beginning of each fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources environmental quality to make payments under s. 292.31 for the environmental repair of mining waste sites, if moneys in the environmental fund that are available for environmental repair are insufficient to make complete payments during that fiscal year. This sum may not exceed the balance in the environmental fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.

AB926, s. 742 Section 742. 71.05 (11) (a) of the statutes is amended to read:

AB926,166,8 71.05 (11) (a) The federal adjusted basis at the end of the calendar year 1968 or corresponding fiscal year of waste treatment plant or pollution abatement equipment acquired pursuant to order or recommendation of the committee on water pollution, state board of health, city council, village board or county board pursuant to s. 59.07 (53) or (85), 1971 stats., may be treated as a subtraction modification on the return of the calendar year 1969 or corresponding fiscal year but not in later years. In case of such subtraction an add modification shall be made in 1969 and later taxable years to reverse federal depreciation or amortization of such basis or to correct gain or loss on disposition. The cost of such plant or equipment acquired in 1969 or thereafter pursuant to order, recommendation or approval of the committee on water pollution, department of resource development, department of natural resources environmental quality, state board of health, city council, village board, or county board pursuant to s. 59.07 (53) or (85), 1971 stats., (less any federal depreciation or amortization taken) may be deducted as a subtraction modification or as subtraction modifications in the year or years in which paid or accrued, dependent on the method of accounting employed. In case of such election, appropriate add modifications shall be made in subsequent years to reverse federal depreciation or amortization or to correct gain or loss on disposition. This paragraph is intended to apply only to depreciable property except that where wastes are disposed of through a lagoon process, lagooning costs and the cost of land containing such lagoons may be treated as depreciable property for purposes of this paragraph. In no event may any amount in excess of cost be deducted. The taxpayer shall file with the department copies of all recommendations, orders or approvals relating to installation of such property and such other documents or data relating thereto as the department requests.

AB926, s. 743 Section 743. 73.0301 (1) (e) of the statutes is amended to read:

AB926,166,17 73.0301 (1) (e) "Licensing department" means the department of administration; the board of commissioners of public lands; the department of commerce; the department of children and families; the government accountability board; the department of financial institutions; the department of health services; the department of natural resources; the department of environmental quality; the department of public instruction; the department of regulation and licensing; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

AB926, s. 744 Section 744. 75.105 (1) (a) of the statutes is amended to read:

AB926,166,20 75.105 (1) (a) "Department" means the department of natural resources environmental quality.

AB926, s. 745 Section 745. 75.106 (1) (b) of the statutes is amended to read:

AB926,166,23 75.106 (1) (b) "Department" means the department of natural resources environmental quality.

AB926, s. 746 Section 746. 77.02 (1) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB926,167,14 77.02 (1) Petition. The owner of an entire quarter quarter section, fractional lot or government lot as determined by U.S. government survey plat, excluding public roads and railroad rights-of-way that may have been sold, may file with the department of natural resources agriculture, trade and consumer protection a petition stating that the owner believes the lands therein described are more useful for growing timber and other forest crops than for any other purpose, that the owner intends to practice forestry thereon, that all persons holding encumbrances thereon have joined in the petition and requesting that such lands be approved as "Forest Croplands" under this subchapter. Whenever any such land is encumbered by a mortgage or other indenture securing any issue of bonds or notes, the trustee named in such mortgage or indenture or any amendment thereto may join in such petition, and such action shall for the purpose of this section be deemed the action of all holders of such bonds or notes. Land for which a petition is submitted under sub. (4) is exempt from the size requirements specified under this subsection.

AB926, s. 747 Section 747. 77.02 (2) of the statutes is amended to read:

AB926,168,14 77.02 (2) Notice of hearing, adjournment. Upon receipt of such petition the department of natural resources agriculture, trade and consumer protection shall investigate the same and shall file a listing of descriptions with the town chairperson. For petitions received prior to May 1, the department shall within the same calendar year cause a notice that such petition has been filed to be published as a class 3 notice, under ch. 985, in the newspaper having the largest general circulation in the county in which the lands are located, and notice by registered mail shall be given to the town clerk of any town in which the lands are located. Such notice shall contain the name of the petitioner, a description of the lands and a statement that any resident of or taxpayer in the town may within 15 days from the date of publication of the notice file a request with the department that it conduct a public hearing on the petition. Upon receipt of such a request the department shall conduct a public hearing on the petition. The department may conduct a public hearing on any petition without a request, if it deems it advisable to do so. Notice of the time and place of such hearing and a description, in specific or general terms, as the department deems advisable, of the property requested to be approved as "Forest Croplands" shall be given to persons making the request, the owner of such land and to the assessor of towns in which it is situated, by mail, at least one week before the day of hearing. The notice also shall be published as a class 1 notice, under ch. 985, in a newspaper having general circulation in the county in which such land is located, at least one week before the day of the hearing. Such hearing may be adjourned and no notice of the time and place of such adjourned hearing need be given, excepting the announcement thereof by the presiding officer at the hearing at which the adjournment is had.

AB926, s. 748 Section 748. 77.02 (3) (a) and (c) of the statutes, as affected by 2009 Wisconsin Act 28, are amended to read:

AB926,169,5 77.02 (3) Decision, copies. (a) After receiving all the evidence offered at any hearing held on the petition and after making such independent investigation as it sees fit the department of agriculture, trade and consumer protection shall make its findings of fact and make and enter an order accordingly. If it finds that the facts give reasonable assurance that a stand of merchantable timber will be developed on such descriptions within a reasonable time, and that such descriptions are then held permanently for the growing of timber under sound forestry practices, rather than for agricultural, mineral, shoreland development of navigable waters, recreational, residential or other purposes, and that all persons holding encumbrances against such descriptions have in writing agreed to the petition, the order entered shall grant the request of the petitioner on condition that all unpaid taxes against said descriptions be paid within 30 days thereafter; otherwise the department of natural resources agriculture, trade and consumer protection shall deny the request of the petitioner.

AB926,169,11 (c) Except as provided in sub. (4) (b), any order of the department of agriculture, trade and consumer protection relating to the entry of forest croplands issued on or before November 20 of any year shall take effect on January 1 of the following calendar year, but all orders issued after November 20 shall take effect on January 1 of the calendar year following the calendar year in which orders issued on or before November 20 would have been effective.

AB926, s. 749 Section 749. 77.03 of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB926,170,13 77.03 Taxation of forest croplands. After the filing and recording of the order with the officers under s. 77.02 (3) the lands described therein shall be "Forest Croplands", on which taxes shall thereafter be payable only as provided under this subchapter. The enactment of ss. 77.01 to 77.14, petition by the owner and the making of the order under s. 77.02 (3) or (4) (a) shall constitute a contract between the state and the owner, running with the lands, for a period of 25 or 50 years at the election of the applicant at the time the petition is filed, unless withdrawn under s. 77.10, with privilege of renewal by mutual agreement between the owner and the state, whereby the state as an inducement to owners and prospective purchasers of forest croplands to come under ss. 77.01 to 77.14 agrees that, unless withdrawn under s. 77.10, no change in or repeal of ss. 77.01 to 77.14 shall apply to any land then accepted as forest croplands, except as the department of natural resources agriculture, trade and consumer protection and the owner may expressly agree in writing and except as provided in s. 77.17. If at the end of the contract period the land is not designated as managed forest land under subch. VI, the merchantable timber on the land shall be estimated by an estimator jointly agreed upon by the department of natural resources agriculture, trade and consumer protection and the owner, and if the department and the owner fail to agree on an estimator, the judge of the circuit court of the district in which the lands lie shall appoint a qualified forester, whose estimate shall be final, and the cost thereof shall be borne jointly by the department of natural resources agriculture, trade and consumer protection and the owner; and the 10% severance tax paid on the stumpage thereon in the same manner as if the stumpage had been cut. The owners by such contract consent that the public may hunt and fish on the lands, subject to such rules as the department of natural resources prescribes regulating hunting and fishing.

AB926, s. 750 Section 750. 77.04 (2) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB926,171,8 77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be computed at the rate of 10 cents per acre on all lands entered prior to 1972 or entered under s. 77.02 (4) (a). On all lands entered after December 31, 1971, the "acreage share" shall be computed every 10 years to the nearest cent by the department of revenue at the rate of 20 cents per acre multiplied by a ratio using the equalized value of the combined residential, commercial, manufacturing, agricultural, undeveloped, agricultural forest, and productive forest land classes under s. 70.32 (2) within the state in 1972 as the denominator, and using equalized value for these combined land classes in 1982 and every 10th year thereafter as the numerator. All owners shall pay to the taxation district treasurer the acreage share on each description on or before January 31. If the acreage share is not paid when due to the taxation district treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11), 74.12 (10) and 74.47. These lands shall be returned as delinquent and a tax certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the date of the issuance of a tax certificate, the county clerk shall promptly take a tax deed under ch. 75. On taking such deed the county clerk shall certify that fact and specify the descriptions to the department of natural resources agriculture, trade and consumer protection.

AB926, s. 751 Section 751. 77.05 of the statutes is amended to read:

AB926,171,14 77.05 State contribution. The department of natural resources agriculture, trade and consumer protection shall pay before June 30 annually to the town treasurer, from the appropriation under s. 20.370 (5) (bv) 20.115 (5) (vm), 20 cents for each acre of land in the town that is described as forest croplands under this subchapter.

AB926, s. 752 Section 752. 77.06 (1) of the statutes is amended to read:

AB926,172,5 77.06 (1) Cutting timber regulated. No person shall cut any merchantable wood products on any forest croplands where the forest crop taxes are delinquent nor until 30 days after the owner has filed with the department of natural resources agriculture, trade and consumer protection a notice of intention to cut, specifying by descriptions and the estimated amount of wood products to be removed and the proportion of present volume to be left as growing stock in the area to be cut. The department of natural resources agriculture, trade and consumer protection may require a bond executed by some surety company licensed in this state or other surety for such amount as may reasonably be required for the payment to the department of natural resources agriculture, trade and consumer protection of the severance tax hereinafter provided. The department, after examination of the lands specified, may prescribe the amount of forest products to be removed. Cutting in excess of the amount prescribed shall render the owner liable to double the severance tax prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10. Merchantable wood products include all wood products except wood used for fuel by the owner.

AB926, s. 753 Section 753. 77.06 (2) of the statutes is amended to read:

AB926,172,18 77.06 (2) Appraisal of timber, zones. Each year the department of natural resources agriculture, trade and consumer protection, at the time and place it shall fix and after such public notice as it deems reasonable, shall hold a public hearing. After the hearing the department shall make and file, open to public inspection, a determination of the reasonable stumpage values of the wood products usually grown in the several towns in which any forest croplands lie. A public hearing under this section shall be held prior to August 1 of each year and the determination of stumpage values made by the department of natural resources agriculture, trade and consumer protection shall take effect on November 1 of that year. If the department of natural resources agriculture, trade and consumer protection finds there is a material variance in the stumpage values in the different localities, it may fix separate zones and determine the values for each zone.

AB926, s. 754 Section 754. 77.06 (3) of the statutes is amended to read:

AB926,172,24 77.06 (3) Revaluation. As to any locality or zone in which the department of natural resources agriculture, trade and consumer protection deems there has been no material variance from the preceding year in stumpage values, it may omit to make any new valuation in any year, in which event the last preceding valuation shall continue in force until changed in a succeeding year.

AB926, s. 755 Section 755. 77.06 (4) of the statutes is amended to read:

AB926,173,13 77.06 (4) Cutting reported. Within 30 days after completion of cutting on any land description, but not more than one year after filing of the notice of intention to cut, the owner shall transmit to the department of natural resources agriculture, trade and consumer protection on forms provided by the department a written statement of the products so cut, specifying the variety of wood, kind of product, and quantity of each variety and kind as shown by the scale or measurement thereof made on the ground as cut, skidded, loaded, delivered, or by tree scale certified by a qualified forester when stumpage is sold by tree measurement. The department of natural resources agriculture, trade and consumer protection may accept such reports as sufficient evidence of the facts, or may either with or without hearing and notice of time and place thereof to such owner, investigate and determine the fact of the quantity of each variety and kind of product so cut during said periods preceding such reports.

AB926, s. 756 Section 756. 77.06 (5) of the statutes is amended to read:

AB926,174,2 77.06 (5) Tax levy on right to cut timber. The department of natural resources agriculture, trade and consumer protection shall assess and levy against the owner a severance tax on the right to cut and remove wood products covered by reports under this section, at the rate of 10% of the value of the wood products based upon the stumpage value then in force. Upon making the assessment, the department of natural resources agriculture, trade and consumer protection shall mail a duplicate of the certificate by registered mail to the owner who made the report of cutting at the owner's last-known post-office address. The tax assessed is due and payable to the department of natural resources agriculture, trade and consumer protection on the last day of the next calendar month after mailing the certificate. The proceeds of the tax shall be paid into the forestry account of the conservation fund for distribution under s. 77.07 (3).

AB926, s. 757 Section 757. 77.07 (2) of the statutes, as affected by 2009 Wisconsin Act 177, is amended to read:

AB926,174,13 77.07 (2) Penalty, collections. If any severance tax remain unpaid for 30 days after it becomes due, there shall then be added a penalty of 10 percent, and such tax and penalty shall thereafter draw interest at the rate of one 1 percent per month until paid. At the expiration of said 30 days the department of natural resources agriculture, trade and consumer protection shall report to the attorney general any unpaid severance tax, adding said penalty, and the attorney general shall thereupon proceed to collect the same with penalty and interest by suit against the owner and by attachment or other legal means to enforce the lien and by action on the bond mentioned in s. 77.06 (1), or by any or all such means.

AB926, s. 758 Section 758. 77.08 of the statutes is amended to read:

AB926,174,23 77.08 Supplemental severance tax. At any time within one year after any cutting should have been reported, the department of natural resources agriculture, trade and consumer protection after due notice to the owner and opportunity to be heard, and on evidence duly made a matter of record, may determine whether the quantity of wood products cut from any such land, did in fact substantially exceed the amount on which the severance tax theretofore levied was based, and if so shall assess a supplemental severance tax which, in all respects, shall have the same force and effect as the former severance tax, except only it shall not be a lien on any property the title of which has passed to a purchaser for value without notice.

AB926, s. 759 Section 759. 77.09 (1) of the statutes is amended to read:

AB926,175,5 77.09 (1) Any person who fails to report or shall intentionally make any false statement or report to the department of natural resources agriculture, trade and consumer protection required by s. 77.06 shall forfeit not more than $1,000. An action under this section shall not be a bar to a cancellation of entry and order of withdrawal under s. 77.10.

AB926, s. 760 Section 760. 77.10 (1) (a) of the statutes is amended to read:

AB926,176,9 77.10 (1) (a) The department of natural resources agriculture, trade and consumer protection shall on the application of the department of revenue or the owner of any forest croplands or the town board of the town in which said lands lie and may on its own motion at any time cause an investigation to be made and hearing to be had as to whether any forest croplands shall continue under this subchapter. If on such hearing after due notice to and opportunity to be heard by the department of revenue, the town and the owner, the department of natural resources agriculture, trade and consumer protection finds that any such lands are not meeting the requirements set forth in s. 77.02 or that the owner has made use of the land for anything other than forestry or has failed to practice sound forestry on the land, the department of natural resources agriculture, trade and consumer protection shall cancel the entry of such description and issue an order of withdrawal, and the owner shall be liable for the tax and penalty under sub. (2). Copies of the order of withdrawal specifying the description shall be filed by the department of natural resources agriculture, trade and consumer protection with all officers designated to receive copies of the order of entry and withdrawal and this subchapter shall not thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be needed to collect any previously levied severance or supplemental severance tax. If the owner shall not repay the amounts on or before the last day of February next succeeding the return of such lands to the general property tax roll as provided in sub. (4), the department of natural resources agriculture, trade and consumer protection shall certify to the county treasurer the descriptions and the amounts due, and the county treasurer shall sell such lands as delinquent as described in s. 77.04 (2). Whenever any county clerk has certified to the taking of tax deed under s. 77.04 (2) the department of natural resources agriculture, trade and consumer protection shall issue an order of withdrawal as to the lands covered in such tax deed. Such order may also be issued when examination of tax records reveals prolonged delinquency and noncompliance with the requirements of s. 77.04 (2).

AB926, s. 761 Section 761. 77.10 (1) (b) of the statutes is amended to read:

AB926,176,21 77.10 (1) (b) Whenever any owner of forest croplands conveys such land the owner shall, within 10 days of the date of the deed, file with the department of natural resources agriculture, trade and consumer protection on forms prepared by the department a transfer of ownership signed by the owner and an acceptance of transfer signed by the grantee certifying that the grantee intends to continue the practice of forestry on such land. The department of natural resources agriculture, trade and consumer protection shall immediately issue a notice of transfer to all officers designated to receive copies of orders of entry and withdrawal. Whenever a purchaser of forest croplands declines to certify his or her intention to continue the practice of forestry thereon, such action shall constitute cause for cancellation of entry under par. (a) without hearing.

AB926, s. 762 Section 762. 77.10 (2) (a) 1. of the statutes is amended to read:

AB926,177,8 77.10 (2) (a) 1. Any owner of forest croplands may elect to withdraw all or any of such lands from under this subchapter, by filing with the department of natural resources agriculture, trade and consumer protection a declaration withdrawing from this subchapter any description owned by such person which he or she specified, and by payment by such owner to the department of natural resources agriculture, trade and consumer protection within 60 days the amount of tax due from the date of entry or the most recent date of renewal, whichever is later, as determined by the department of revenue under s. 77.04 (1) with simple interest thereon at 12% per year, less any severance tax and supplemental severance tax or acreage share paid thereon, with interest computed according to the rule of partial payments at the rate of 12% per year.

AB926, s. 763 Section 763. 77.10 (2) (a) 2. of the statutes is amended to read:

AB926,177,19 77.10 (2) (a) 2. The amount of the tax shall be determined by the department of revenue and furnished to the department of natural resources agriculture, trade and consumer protection, which shall determine the exact amount of payment. When the tax rate or assessed value ratio of the current year has not been determined the rate of the preceding tax year may be used. On receiving such payment the department of natural resources agriculture, trade and consumer protection shall issue an order of withdrawal and file copies thereof with the department of revenue, the supervisor of equalization and the clerk of the town, and shall record the order with the register of deeds of the county, in which the land lies. The land shall then cease to be forest croplands.