AB700,107
14Section
107. 77.88 (3L) of the statutes is created to read:
AB700,32,2215
77.88
(3L) Voluntary withdrawal; sustainability. Upon the request of an
16owner of managed forest land to withdraw part of a parcel of the owner's land, the
17department shall issue an order of withdrawal if the department determines that the
18parcel is unsuitable, due to environmental, ecological, or economic concerns or
19factors, for the production of merchantable timber. The order shall withdraw only
20the number of acres that is necessary for the parcel to resume its sustainability to
21produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee
22under sub. (5m) may be assessed.
AB700,108
23Section
108. 77.88 (3m) of the statutes is amended to read:
AB700,33,1124
77.88
(3m) Withdrawal for failure to pay personal property taxes. If an
25owner of managed forest land has not paid the personal property tax due for a
1building on managed forest land before the February settlement date under s. 74.30
2(1), the municipality in which the building is located shall certify to
the county in
3which the land is located and to the department that a delinquency exists and shall
4include the legal description of the managed forest land on which the building is
5located in the certification. Immediately after receiving the certification, the
6department shall issue an order withdrawing the land as managed forest land
. The
7county shall determine the amount of the withdrawal tax under sub. (5) and shall
8assess
against the owner of the land the withdrawal tax
under sub. (5) and the
9withdrawal fee under sub. (5m)
against the owner of the land. Notwithstanding s.
1077.90, the owner is not entitled to a hearing on an order withdrawing land under this
11subsection.
AB700,109
12Section
109. 77.88 (4) of the statutes is repealed.
AB700,110
13Section
110. 77.88 (4m) of the statutes is created to read:
AB700,33,1814
77.88
(4m) Expiration of orders. The department shall maintain a list of
15orders designating managed forest lands that have expired. The department shall
16add a parcel to the list within 30 days after the date of expiration. For each expired
17order, the list shall provide a description of the land and shall identify each
18municipality in which the managed forest land is located.
AB700,111
19Section
111. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae)
20and amended to read:
AB700,33,2421
77.88
(5) (ae)
Tax liability; general. Except as provided in
pars. par. (am),
(ar),
22and (b), for land withdrawn during a managed forest land order, the withdrawal tax
23shall
be the higher of the following: equal the amount of past tax liability that is
24applicable to the land.
AB700,113
3Section
113. 77.88 (5) (ab) of the statutes is repealed.
AB700,114
4Section
114. 77.88 (5) (ac) of the statutes is created to read:
AB700,34,125
77.88
(5) (ac)
Calculation of past tax liability. For purposes of this subsection,
6the amount of past tax liability for land to be withdrawn from the managed forest
7land program shall be calculated by multiplying the total net property tax rate in the
8municipality in which managed forest land to be withdrawn is located in the year
9prior to the withdrawal of the land by an amount equal to the assessed value of the
10land for that same year, as calculated by the department of revenue, and by then
11multiplying that product by 10 years or by the number of years the land was
12designated as managed forest land, whichever number is fewer.
AB700,115
13Section
115. 77.88 (5) (am) (title) of the statutes is created to read:
AB700,34,1414
77.88
(5) (am) (title)
Converted forest croplands.
AB700,116
15Section
116. 77.88 (5) (am) 1. of the statutes is amended to read:
AB700,34,1716
77.88
(5) (am) 1. The amount
calculated under par. (a) of past tax liability for
17the land.
AB700,119
22Section
119. 77.88 (5) (c) of the statutes is repealed.
AB700,120
23Section
120. 77.88 (5m) of the statutes is amended to read:
AB700,35,3
177.88
(5m) Withdrawal fee. The withdrawal fee assessed by
the department 2a county under
s. 77.84 (3) (b) and subs. (1) (c), (2)
(ac) 2., (am),
and (c)
, and (f), (3)
3(c), (3g), (3j), and (3m) shall be $300.
AB700,121
4Section
121. 77.88 (6) of the statutes is repealed.
AB700,122
5Section
122. 77.88 (7) of the statutes is amended to read:
AB700,35,136
77.88
(7) Payment; delinquency. Taxes under sub. (5) and fees under sub. (5m)
7are due and payable to
the department each county in which the land is located on
8the last day of the month following the effective date of the withdrawal order.
9Amounts received shall be credited to the conservation fund. If the owner of the land
10fails to pay the tax or fee, the
department county shall certify to the
taxation district 11municipal clerk
of each municipality in which the land is located the amount due.
12The
taxation district municipal clerk shall enter the delinquent amount on the
13property tax roll as a special charge.
AB700,35,2016
77.88
(8) (b) The department may not
issue an order
of withdrawal of land
17remaining that remains after a transfer of ownership is made under par. (a) 1., 2.,
18or 3.
, or after a lease is entered into under par. (a) 3.
, or after the department orders
19withdrawal of land under sub. (3g) (am) unless the remainder fails to meet the
20eligibility requirements under s. 77.82 (1).
AB700,35,2523
77.883
(3) Section 77.86
(1) (c) and (d) (1g) (b) and (c) do not apply to cutting
24of timber or another activity on managed forest land if all of the requirements in sub.
25(1) (a) to (d) are met.
AB700,125
1Section
125. 77.885 (intro.) of the statutes is amended to read:
AB700,36,7
277.885 Withdrawal of tribal lands. (intro.) Upon request of an Indian tribe,
3the department shall
issue an order
the withdrawal of withdrawing the land that is
4owned in fee
and that is designated as managed forest land from the managed forest
5land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88
6(5m) may be assessed against an Indian tribe for the withdrawal of such land if all
7of the following apply:
AB700,126
8Section
126. 77.89 (1) of the statutes is amended to read:
AB700,36,149
77.89
(1) Payment Payments by counties to municipalities. By June 30 of each
10year,
the department, from the appropriation under s. 20.370 (5) (bv), each county 11shall pay
100 80 percent of each payment received under ss. 77.84 (3) (b) and 77.87
12(3) and
100 80 percent of each withdrawal tax payment received under s. 77.88 (7)
13to the treasurer of each municipality in which
is located the land to which the
14payment applies
is located and shall deposit the remainder in the county treasury.
AB700,127
15Section
127. 77.89 (2) (title) of the statutes is amended to read:
AB700,36,1616
77.89
(2) (title)
Payment
Payments by municipalities to counties.
AB700,37,219
77.89
(2) Each municipal treasurer shall pay 20% of each payment received
20under sub. (1) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the
21county treasurer
of the county in which the municipality is located and shall deposit
22the remainder in the municipal treasury. The payment to the county treasurer for
23money received before November 1 of any year shall be made on or before the
24November 15 after its receipt. For money received on or after November 1 of any year,
1the payment to the county treasurer shall be made on or before November 15 of the
2following year.
AB700,129
3Section
129. 77.89 (2) (b) of the statutes is renumbered 77.89 (3).
AB700,130
4Section
130. 77.89 (3) (title) of the statutes is created to read:
AB700,37,55
77.89
(3) (title)
Municipal payments through counties to department.
AB700,131
6Section
131. 77.91 (3) of the statutes is repealed.
AB700,37,179
77.91
(3m) Report to legislature. Beginning with calendar year
1992 2013,
10the department shall calculate for each calendar year whether the amount of land
11exempt from penalty or tax under s. 77.10 (2) (c)
or (d) or 77.88 (8) that is withdrawn
12during that calendar year under s. 77.10
or, 77.88
, or 77.885 exceeds 1% of the total
13amount of land that is subject to contracts under subch. I or subject to orders under
14this subchapter on December 31 of that calendar year. If the amount of withdrawn
15or classified land that is so exempt exceeds 1%, the department shall make a report
16of its calculations to the governor and the chief clerk of each house of the legislature
17for distribution to the appropriate standing committees under s. 13.172 (3).
AB700,133
18Section
133.
Initial applicability.
AB700,37,2119
(1)
Distribution of moneys by counties. The treatment of section 77.89 (1) of
20the statutes first applies to payments made by counties on the effective date of this
21subsection.
AB700,37,2422
(2)
Distribution of moneys by municipalities. The treatment of section 77.89
23(2) (title), (a), and (b) and (3) (title) first applies to payments made by municipalities
24on the effective date of this subsection.
AB700,38,4
1(3)
Calculation of past tax liability upon withdrawal. The treatment of
2section 77.88 (5) (a) (intro.), 1., and 2., (ab), (ac), (am) (title) and 1., (ar), (b), and (c)
3and (6) of the statutes first applies to orders of withdrawal that are issued on the
4effective date of this subsection.
AB700,134
5Section
134.
Effective dates. This act takes effect on the day after
6publication, except as follows:
AB700,38,107
(1)
Assessments of yield and withdrawal taxes and fees by counties. The
8treatment of sections 77.84 (3) (b), 77.87 (1), (2), (3), and (5), 77.88 (1) (c), (2) (am),
9(c), and (f), (3) (c), (3m), (5m), and (7) of the statutes and the amendment of section
1077.88 (3g) (c) and (3j) (c) of the statutes take effect on January 1, 2015.