AB700,72 17Section 72. 77.87 (5) of the statutes is amended to read:
AB700,23,2318 77.87 (5) Delinquency. If a tax due under this section is not paid on or before
19the last day of the August following the date specified under sub. (3), the department
20county shall certify to the taxation district clerk municipal clerk of each municipality
21in which the cutting occurred
the description of the land, and the amount due for the
22tax and interest. The taxation district municipal clerk shall enter the delinquent
23amount on the property tax roll as a special charge.
AB700,73 24Section 73. 77.876 (1) of the statutes is amended to read:
AB700,24,6
177.876 (1) Assessment. The department shall certify to each municipality in
2which the property land is located an owner's failure to complete a forestry practice
3during the period of time required under an applicable management plan, and the
4municipality shall impose a noncompliance assessment of $250 against the owner for
5each failure. The department shall mail a copy of the certificate of assessment to the
6owner at the owner's last-known address and to the municipality.
AB700,74 7Section 74. 77.876 (4) of the statutes is amended to read:
AB700,24,128 77.876 (4) Delinquency. If an assessment due under sub. (1) is not paid on or
9before the last day of the August following the date specified under sub. (2), the
10municipality shall certify to the taxation district clerk the description of the land and
11the amount due for the assessment and interest. The taxation district
municipal
12clerk shall enter the delinquent amount on the property tax roll as a special charge.
AB700,75 13Section 75. 77.88 (title) of the statutes is amended to read:
AB700,24,15 1477.88 (title) Withdrawal Withdrawals; transfer of ownership;
15nonrenewal expiration.
AB700,76 16Section 76. 77.88 (1) (b) 1. of the statutes is amended to read:
AB700,24,1817 77.88 (1) (b) 1. Failure of the land to conform to an eligibility requirement
18under s. 77.82 (1), except as provided in sub. (2m).
AB700,77 19Section 77. 77.88 (1) (c) of the statutes is amended to read:
AB700,24,2520 77.88 (1) (c) If the department determines that land should be withdrawn, it
21shall issue an order withdrawing the land as managed forest land and. The county
22in which the land is located shall determine the amount of the withdrawal tax under
23sub. (5). The county
shall then assess against the owner the tax under sub. (5) and
24the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the
25land
.
AB700,78
1Section 78. 77.88 (2) (a) (title) of the statutes is created to read:
AB700,25,22 77.88 (2) (a) (title) Authority to transfer.
AB700,79 3Section 79. 77.88 (2) (a) (intro.) of the statutes is renumbered 77.88 (2) (a) and
4amended to read:
AB700,25,75 77.88 (2) (a) Except as provided in par. (am), an An owner may sell or otherwise
6transfer ownership of all or part of a parcel of the owner's managed forest land if the
7land transferred is one of the following:
.
AB700,80 8Section 80. 77.88 (2) (a) 1. of the statutes is repealed.
AB700,81 9Section 81. 77.88 (2) (a) 2. of the statutes is renumbered 77.88 (3) (b) 1. a. and
10amended to read:
AB700,25,1211 77.88 (3) (b) 1. a. All of an the owner's managed forest land within a quarter
12quarter section.
AB700,82 13Section 82. 77.88 (2) (a) 3. of the statutes is renumbered 77.88 (3) (b) 1. b. and
14amended to read:
AB700,25,1615 77.88 (3) (b) 1. b. All of an the owner's managed forest land within a
16government lot or fractional lot as determined by the U.S. government survey plat.
AB700,83 17Section 83. 77.88 (2) (ac) (title) of the statutes is created to read:
AB700,25,1818 77.88 (2) (ac) (title) Transferred land; requirements met.
AB700,84 19Section 84. 77.88 (2) (am) of the statutes is amended to read:
AB700,26,220 77.88 (2) (am) Transferred land; requirements not met. If the land transferred
21under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) and
22(b)
, the department shall issue an order withdrawing the land from managed forest
23land designation and shall assess against the owner a
. The county in which the land
24is located shall determine the amount of the
withdrawal tax under sub. (5). The

1county shall then assess the withdrawal tax
and the withdrawal fee under sub. (5m)
2against the owner of the land.
AB700,85 3Section 85. 77.88 (2) (b) of the statutes is amended to read:
AB700,26,124 77.88 (2) (b) Remaining land; requirements met. If the land remaining after
5a transfer under par. (a) is contiguous and meets the eligibility requirements under
6s. 77.82 (1) (a) 2. and (b), it the remaining land shall continue to be designated as
7managed forest land until the expiration of the existing order, even if the parcel
8contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not file an
9application with the department for renewal of the order if the parcel contains less
10than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m)
11may be assessed when the remaining land is withdrawn at the expiration of the
12order
.
AB700,86 13Section 86. 77.88 (2) (c) of the statutes is amended to read:
AB700,26,2114 77.88 (2) (c) Remaining land; requirements not met. If the remaining land
15remaining after a transfer under par. (a) does not meet the eligibility requirements
16under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the
17land and. The county in which the land is located shall determine the amount of the
18withdrawal tax under sub. (5). The county
shall then assess against the owner the
19withdrawal tax under sub. (5) and
the withdrawal tax and the withdrawal fee under
20sub. (5m) against the owner of the land. Notwithstanding s. 77.90, the owner is not
21entitled to a hearing on an order withdrawing land under this paragraph.
AB700,87 22Section 87. 77.88 (2) (d) (title) of the statutes is created to read:
AB700,26,2323 77.88 (2) (d) (title) Report by transferee; fee.
AB700,88 24Section 88. 77.88 (2) (e) of the statutes is renumbered 77.88 (2) (ac) 1. and
25amended to read:
AB700,27,10
177.88 (2) (ac) 1. The transferred If the land shall remain transferred under par.
2(a) meets the eligibility requirements under s. 77.82 (1) (a) and (b), the land shall
3continue to be designated as
managed forest land if the transferee, within 30 days
4after the transfer, certifies to the department an intent to comply with the existing
5management plan for the land and with any amendments to the plan, and provides
6proof that each person holding any encumbrance on the land agrees to the
7designation. The transferee may designate an area of the transferred land closed to
8public access as provided under s. 77.83. The department shall issue an order
9continuing the designation of the land as managed forest land under the new
10ownership.
AB700,89 11Section 89. 77.88 (2) (f) of the statutes is renumbered 77.88 (2) (ac) 2. and
12amended to read:
AB700,27,2013 77.88 (2) (ac) 2. If the transferee does not provide the department with the
14certification required under par. (e) subd. 1., the department shall issue an order
15withdrawing the land and. The county in which the land is located shall determine
16the amount of the withdrawal tax under sub. (5). The county
shall then assess
17against the transferee the withdrawal tax under sub. (5) and the withdrawal fee
18under sub. (5m) against the transferee. Notwithstanding s. 77.90, the transferee is
19not entitled to a hearing on an order withdrawing land under this paragraph
20subdivision.
AB700,90 21Section 90. 77.88 (2m) of the statutes is created to read:
AB700,28,222 77.88 (2m) Damage to land. (a) If a parcel of managed forest land has been
23damaged by a natural disaster, the owner of the parcel may notify the department,
24and the department shall establish a period of time that the owner of the parcel will

1have to restore the productivity of the land so that it meets the requirements under
2s. 77.82 (1) (a) 2.
AB700,28,63 (b) If the owner fails to complete the restoration in the applicable period of time,
4the owner may request that the department withdraw all or part of the land in
5accordance with sub. (3) or (3k), or the department may proceed with a withdrawal
6by department order under sub. (1).
AB700,28,97 (c) The department may promulgate a rule that establishes criteria to be used
8by the department for determining the length of time that an owner shall have to
9complete the restoration.
AB700,91 10Section 91. 77.88 (3) (title) of the statutes is amended to read:
AB700,28,1111 77.88 (3) (title) Voluntary withdrawal ; total or partial.
AB700,92 12Section 92. 77.88 (3) of the statutes, as affected by 2013 Wisconsin Act 81, is
13renumbered 77.88 (3) (b) (intro.) and amended to read:
AB700,28,2214 77.88 (3) (b) (intro.) An owner may Upon request that the department
15withdraw all or any
of an owner of managed forest land to withdraw part of the
16owner's land meeting one of the requirements specified under sub. (2) (a) 1. to 3. If
17any remaining land meets the eligibility requirements under s. 77.82 (1)
a parcel of
18managed forest land
, the department shall issue an order withdrawing the land
19subject to the request and shall assess against the owner the withdrawal tax under
20sub. (5) and the withdrawal fee under sub. (5m). If the land being withdrawn is
21within a proposed ferrous mining site, the department shall issue the order within
2230 days after receiving the request.
if all of the following apply:
AB700,93 23Section 93. 77.88 (3) (am) of the statutes is created to read:
AB700,29,3
177.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land
2to withdraw an entire parcel of managed forest land, the department shall issue an
3order withdrawing the land.
AB700,94 4Section 94. 77.88 (3) (b) (title) of the statutes is created to read:
AB700,29,55 77.88 (3) (b) (title) Parts of parcels.
AB700,95 6Section 95. 77.88 (3) (b) 1. (intro.) and 2. of the statutes are created to read:
AB700,29,77 77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:
AB700,29,98 2. The land remaining after the withdrawal will continue to meet the eligibility
9requirements under s. 77.82 (1).
AB700,96 10Section 96. 77.88 (3) (c) of the statutes is created to read:
AB700,29,1511 77.88 (3) (c) Withdrawal tax and fee. Upon issuance of an order of withdrawal
12under this subsection, the county in which the land is located shall determine the
13amount of the withdrawal tax under sub. (5). The county shall then assess the
14withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the
15land.
AB700,97 16Section 97. 77.88 (3) (d) of the statutes is created to read:
AB700,29,1917 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this
18subsection is within a proposed ferrous mining site, the department shall issue the
19order within 30 days after receiving the request.
AB700,98 20Section 98. 77.88 (3g) (title) of the statutes, as created by 2013 Wisconsin Act
2120
, is amended to read:
AB700,29,2322 77.88 (3g) (title) Withdrawal for Voluntary withdrawal; construction of a
23residence.
AB700,99 24Section 99. 77.88 (3g) (a) of the statutes, as created by 2013 Wisconsin Act 20,
25is repealed.
AB700,100
1Section 100. 77.88 (3g) (am) (intro.) of the statutes, as created by 2013
2Wisconsin Act 20
, is amended to read:
AB700,30,63 77.88 (3g) (am) (intro.) Except as provided in par. (b), upon the request of an
4owner of managed forest land to withdraw at least one acre of the owner's land as
5managed forest land
, the department shall order withdrawal of issue an order
6withdrawing
the land if all of the following apply:
AB700,101 7Section 101. 77.88 (3g) (b) of the statutes, as created by 2013 Wisconsin Act
820
, is amended to read:
AB700,30,139 77.88 (3g) (b) The department may not issue an order withdrawal of
10withdrawing land under par. (am) from a parcel of managed forest land if the
11department has previously ordered withdrawal of issued an order withdrawing land
12under par. (am) from that parcel of managed forest land during the term of the order
13designating the land as managed forest land
.
AB700,102 14Section 102. 77.88 (3g) (c) of the statutes is created to read:
AB700,30,1715 77.88 (3g) (c) Upon issuance of an order withdrawing land under this
16subsection, the department shall assess against the owner of the land the
17withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).
AB700,103 18Section 103. 77.88 (3g) (c) of the statutes, as created by 2013 Wisconsin Act
19.... (this act), is amended to read:
AB700,30,2420 77.88 (3g) (c) Upon issuance of an order withdrawing land under this
21subsection, the department county in which the land is located shall determine the
22amount of the withdrawal tax under sub. (5). The county
shall then assess against
23the owner of the land
the withdrawal tax under sub. (5) and the withdrawal fee under
24sub. (5m) against the owner of the land.
AB700,104 25Section 104. 77.88 (3j) of the statutes is created to read:
AB700,31,4
177.88 (3j) Voluntary withdrawal; other construction; small land sales. (a)
2Except as provided in par. (b), upon the request of an owner of managed forest land
3to withdraw part of a parcel of the owner's land, the department shall issue an order
4withdrawing the land subject to the request if all of the following apply:
AB700,31,75 1. The purpose for which the owner requests that the department withdraw the
6land is for the sale of the land or for a construction site, other than a construction site
7for a human residence.
AB700,31,98 2. The land to be withdrawn is not less than 1.0 acres and not more than 5.0
9acres. Partial acres may not be withdrawn.
AB700,31,1210 3. If the land is subject to a city, village, town, or county zoning ordinance that
11establishes a minimum acreage for ownership of land or for a construction site, the
12owner requests that the department withdraw not less than that minimum acreage.
AB700,31,1613 (b) 1. For land that is designated as managed forest land under an order with
14a term of 25 years, the department may not issue an order of withdrawal under par.
15(a) if the department has previously issued an order of withdrawal under par. (a)
16from that parcel of managed forest land during the term of the order.
AB700,31,2017 2. For land that is designated as managed forest land under an order with a
18term of 50 years, the department may not issue an order of withdrawal under par.
19(a) if the department has previously issued 2 orders of withdrawal under par. (a) from
20that parcel of managed forest land during the term of the order.
AB700,31,2321 (c) Upon issuance of an order withdrawing land under this subsection, the
22department shall assess against the owner of the land the withdrawal tax under sub.
23(5) and the withdrawal fee under sub. (5m).
AB700,105 24Section 105. 77.88 (3j) (c) of the statutes, as created by 2013 Wisconsin Act ....
25(this act), is amended to read:
AB700,32,5
177.88 (3j) (c) Upon issuance of an order withdrawing land under this
2subsection, the department county in which the land is located shall determine the
3amount of the withdrawal tax under sub. (5). The county
shall then assess against
4the owner of the land
the withdrawal tax under sub. (5) and the withdrawal fee under
5sub. (5m) against the owner of the land.
AB700,106 6Section 106. 77.88 (3k) of the statutes is created to read:
AB700,32,137 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner
8of managed forest land to withdraw part of a parcel of the owner's land, the
9department shall issue an order of withdrawal if the department determines that the
10parcel is unable to produce merchantable timber in the amount required under s.
1177.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary
12for the parcel to resume its ability to produce the required amount. No withdrawal
13tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
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.
AB700,112
1Section 112. 77.88 (5) (a) 1. and 2. of the statutes, as affected by 2013
2Wisconsin Act 81
, are repealed.
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:
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