Amendment ASA1-AB700

AB700-ASA1,21,10 77.83 (2) (ar) An owner of managed forest land may enter into a lease or other agreement for consideration that permits persons to engage in a recreational activity on managed forest land that is designated as closed if all of the following apply:

AB700-ASA1,21,12 1. The managed forest land is not part of a large property covered by a management plan that has been modified under s. 77.82 (3m).

AB700-ASA1,21,15 2. The managed forest land is not part of a large property owned by a person who qualifies for the exemption under s. 77.86 (4m) from the requirements under s. 77.86 (1g).

AB700-ASA1,58 Section 58. 77.83 (2) (b) of the statutes is amended to read:

AB700-ASA1,21,20 77.83 (2) (b) An owner may restrict public access to any area of open managed forest land which is within 300 feet of any building or within 300 feet of a commercial logging, thinning, or reforestation operation that conforms or other forest management activity if the operation or activity conforms to the management plan.

AB700-ASA1,59 Section 59. 77.83 (2) (d) of the statutes is created to read:

AB700-ASA1,22,2 77.83 (2) (d) 1. a. Except as provided in subd. 2., an owner of managed forest land that is designated as open shall ensure that the public has access to that land for all of the purposes specified in par. (a). The method of access and location of the access shall be equivalent to the method of access and location of the access that is used by the owner of the land.

AB700-ASA1,22,5 b. If the owner is unable to provide the access that is required under subd. 1. a., the department shall modify the designation of the land from being open to being closed.

AB700-ASA1,22,7 2. Subdivision 1. does not require public access to a parcel of land that is part of a large property if all of the following apply:

AB700-ASA1,22,9 a. The parcel is not contiguous to another parcel of land that is part of the large property.

AB700-ASA1,22,10 b. The parcel is accessible only for forest management activities.

AB700-ASA1,22,12 c. The parcel does not constitute a large percentage of the large property, as determined by the department by rule.

AB700-ASA1,60 Section 60. 77.83 (4) (a) of the statutes is renumbered 77.83 (4).

AB700-ASA1,61 Section 61. 77.83 (4) (b) of the statutes is repealed.

AB700-ASA1,62 Section 62. 77.84 (3) (b) of the statutes is amended to read:

AB700-ASA1,23,2 77.84 (3) (b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under s. 77.88 (1) does not apply to the department's action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the. The county shall determine the amount of the withdrawal tax, as determined under s. 77.88 (5). The amount of the tax and the fee shall be payable to the department under s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund. If the county sells the land, the county shall assess the withdrawal tax and the withdrawal fee under s. 77.88 (5m) against the purchaser of the land. The notice requirement under s. 77.88 (1) does not apply to the department's action under this paragraph.

AB700-ASA1,63 Section 63. 77.86 (title) of the statutes is repealed and recreated to read:

AB700-ASA1,23,4 77.86 (title) Cutting practices.

AB700-ASA1,64 Section 64. 77.86 (1) (title) of the statutes is renumbered 77.86 (1b) (title) and amended to read:

AB700-ASA1,23,7 77.86 (1b) (title) Cutting regulated prohibited.

AB700-ASA1,65 Section 65. 77.86 (1) (a) of the statutes is renumbered 77.86 (1b).

AB700-ASA1,66 Section 66. 77.86 (1) (b) of the statutes is renumbered 77.86 (1g) (a).

AB700-ASA1,67 Section 67. 77.86 (1) (c) of the statutes is renumbered 77.86 (1g) (b) and amended to read:

AB700-ASA1,23,14 77.86 (1g) (b) If the proposed cutting proposed under par. (a) conforms to the management plan and is consistent with sound forestry practices, the department shall approve the request.

AB700-ASA1,68 Section 68. 77.86 (1) (d) of the statutes is renumbered 77.86 (1g) (c) and amended to read:

AB700-ASA1,23,20 77.86 (1g) (c) If the proposed cutting proposed under par. (a) 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.

AB700-ASA1,69 Section 69. 77.86 (1g) (title) of the statutes is created to read:

AB700-ASA1,23,22 77.86 (1g) (title) Approval by department.

AB700-ASA1,70 Section 70. 77.86 (2) of the statutes is repealed.

AB700-ASA1,71 Section 71. 77.86 (3) (title) of the statutes is repealed.

AB700-ASA1,72 Section 72. 77.86 (3) of the statutes is renumbered 77.86 (1g) (d) and amended to read:

AB700-ASA1,24,5 77.86 (1g) (d) All cutting specified in the notice under sub. (1) (b) par. (a) shall be commenced within one year after the date the proposed cutting is approved. The owner shall report to the department the date on which the cutting is commenced.

AB700-ASA1,73 Section 73. 77.86 (4) of the statutes is amended to read:

AB700-ASA1,24,12 77.86 (4) Reporting. Within 30 days after completion of any cutting approved under this section subject to sub. (1g), the owner shall report to the department, on a form provided by the department, a description of the species of wood, kind of product and the quantity of each species cut as shown by the scale or measurement made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the department if the wood is sold by tree measurement.

AB700-ASA1,74 Section 74. 77.86 (4m) of the statutes is created to read:

AB700-ASA1,24,15 77.86 (4m) Large properties. (a) The owner of a large property is exempt from the requirements under sub. (1g) if all of the following requirements are met:

AB700-ASA1,24,18 1. The owner has received certification from an independent forestry organization that the owner is qualified to ensure that cutting of timber from the large property is consistent with sound forestry practices.

AB700-ASA1,24,21 2. The department has recognized that the independent forestry organization under subd. 1. is qualified to make certifications under subd. 1. and under the rules promulgated under par. (b).

AB700-ASA1,24,22 3. The owner complies with the rules promulgated under par. (c).

AB700-ASA1,24,25 (b) The department shall promulgate rules that establish standards that an independent forestry organization shall meet in order to be recognized by the department for purposes of par. (a) 1.

AB700-ASA1,25,2 (c) The department shall promulgate rules that establish cutting requirements that apply to owners of large properties. These rules shall include:

AB700-ASA1,25,5 1. A requirement that proposed cuttings comply with the applicable management plans of owners of large properties and that they are consistent with sound forestry practices.

AB700-ASA1,25,6 2. Requirements for cutting notices.

AB700-ASA1,25,7 3. Time limits for the completion of cuttings.

AB700-ASA1,25,9 4. Procedures for requesting variances from the requirements established under subds. 1. and 3.

AB700-ASA1,25,11 5. Procedures to allow the department to audit the cutting of timber on the large property.

AB700-ASA1,75 Section 75. 77.86 (5) (a) of the statutes is amended to read:

AB700-ASA1,25,16 77.86 (5) (a) Any person who fails to file the notice required under sub. (1) (b) (1g) (a), who fails to file a report as required under sub. (4), or who files a false report under sub. (4), or who fails to comply with a rule promulgated under sub. (4m) (c) shall forfeit not more than $1,000.

AB700-ASA1,76 Section 76. 77.86 (5) (b) of the statutes is amended to read:

AB700-ASA1,25,21 77.86 (5) (b) Any owner who cuts merchantable timber in violation of this section or a rule promulgated under sub. (4m) (c) 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).

AB700-ASA1,77 Section 77. 77.87 (1) of the statutes is amended to read:

AB700-ASA1,26,8 77.87 (1) Taxation. The department shall assess a determine the amount of yield tax to be assessed against each an owner who cuts merchantable timber in a given county and who 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 and the yield tax. The department shall then certify to each county in which the cutting occurred the amount of yield tax to be assessed by that county. The yield tax assessed by a county under this subsection shall equal 5% of the value of the merchantable timber cut, based on the stumpage value established under s. 77.91 (1). The department A county assessing a yield tax under this subsection or under sub. (2) shall mail a copy of the certificate of assessment to the owner at the owner's last-known address.

AB700-ASA1,78 Section 78. 77.87 (1g) (d) of the statutes is repealed.

AB700-ASA1,79 Section 79. 77.87 (2) of the statutes is amended to read:

AB700-ASA1,26,18 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 certify to each county in which the timber was cut the amount of supplemental yield tax to be assessed by that county on the additional amount as provided under sub. (1).

AB700-ASA1,80 Section 80. 77.87 (3) of the statutes is amended to read:

AB700-ASA1,26,25 77.87 (3) Payment. A tax assessed under sub. (1) or (2) is due and payable to the department each county in which the cutting of merchantable timber occurred on the last day of the next month following the date the certificate is mailed to the owner. The department county 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.

AB700-ASA1,81 Section 81. 77.87 (5) of the statutes is amended to read:

AB700-ASA1,27,7 77.87 (5) Delinquency. If a tax due under this section is not paid on or before the last day of the August following the date specified under sub. (3), the department county shall certify to the taxation district clerk municipal clerk of each municipality in which the cutting occurred the description of the land, and the amount due for the tax and interest. The taxation district municipal clerk shall enter the delinquent amount on the property tax roll as a special charge.

AB700-ASA1,82 Section 82. 77.876 (1) of the statutes is amended to read:

AB700-ASA1,27,14 77.876 (1) Assessment. The department shall certify to each municipality in which the property land is located an owner's failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompliance assessment of $250 against the owner for each failure. The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address and to the municipality.

AB700-ASA1,83 Section 83. 77.876 (4) of the statutes is amended to read:

AB700-ASA1,27,20 77.876 (4) Delinquency. If an assessment due under sub. (1) is not paid on or before the last day of the August following the date specified under sub. (2), the municipality shall certify to the taxation district clerk the description of the land and the amount due for the assessment and interest. The taxation district municipal clerk shall enter the delinquent amount on the property tax roll as a special charge.

AB700-ASA1,84 Section 84. 77.88 (title) of the statutes is amended to read:

AB700-ASA1,27,23 77.88 (title) Withdrawal Withdrawals; transfer of ownership; nonrenewal expiration.

AB700-ASA1,85 Section 85. 77.88 (1) (b) 1. of the statutes is amended to read:

AB700-ASA1,28,2 77.88 (1) (b) 1. Failure of the land to conform to an eligibility requirement under s. 77.82 (1), except as provided in sub. (2m).

AB700-ASA1,86 Section 86. 77.88 (1) (c) of the statutes is amended to read:

AB700-ASA1,28,9 77.88 (1) (c) If the department determines that land should be withdrawn, it shall issue an order withdrawing the land as managed forest land and. The county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the owner the tax under sub. (5) and the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land.

AB700-ASA1,87 Section 87. 77.88 (2) (a) (title) of the statutes is created to read:

AB700-ASA1,28,11 77.88 (2) (a) (title) Authority to transfer.

AB700-ASA1,88 Section 88. 77.88 (2) (a) (intro.) of the statutes is renumbered 77.88 (2) (a) and amended to read:

AB700-ASA1,28,16 77.88 (2) (a) Except as provided in par. (am), an An owner may sell or otherwise transfer ownership of all or part of a parcel of the owner's managed forest land if the land transferred is one of the following:.

AB700-ASA1,89 Section 89. 77.88 (2) (a) 1. of the statutes is repealed.

AB700-ASA1,90 Section 90. 77.88 (2) (a) 2. of the statutes is renumbered 77.88 (3) (b) 1. a. and amended to read:

AB700-ASA1,28,21 77.88 (3) (b) 1. a. All of an the owner's managed forest land within a quarter quarter section.

AB700-ASA1,91 Section 91. 77.88 (2) (a) 3. of the statutes is renumbered 77.88 (3) (b) 1. b. and amended to read:

AB700-ASA1,28,25 77.88 (3) (b) 1. b. All of an the owner's managed forest land within a government lot or fractional lot as determined by the U.S. government survey plat.

AB700-ASA1,92 Section 92. 77.88 (2) (ac) (title) of the statutes is created to read:

AB700-ASA1,29,2 77.88 (2) (ac) (title) Transferred land; requirements met.

AB700-ASA1,93 Section 93. 77.88 (2) (am) of the statutes is amended to read:

AB700-ASA1,29,10 77.88 (2) (am) Transferred land; requirements not met. If the land transferred under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) and (b), the department shall issue an order withdrawing the land from managed forest land designation and shall assess against the owner a . The county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land.

AB700-ASA1,94 Section 94. 77.88 (2) (b) of the statutes is amended to read:

AB700-ASA1,29,20 77.88 (2) (b) Remaining land; requirements met. 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 the remaining land 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 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.

AB700-ASA1,95 Section 95. 77.88 (2) (c) of the statutes is amended to read:

AB700-ASA1,30,4 77.88 (2) (c) Remaining land; requirements not met. If the remaining land remaining after a transfer under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the land and. The county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the owner the withdrawal tax under sub. (5) and the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land. Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this paragraph.

AB700-ASA1,96 Section 96. 77.88 (2) (d) (title) of the statutes is created to read:

AB700-ASA1,30,6 77.88 (2) (d) (title) Report by transferee; fee.

AB700-ASA1,97 Section 97. 77.88 (2) (e) of the statutes is renumbered 77.88 (2) (ac) 1. and amended to read: