AB561-ASA1,19,1313
77.88
(3) (b) 1. (intro.) The land to be withdrawn is one of the following:
AB561-ASA1,19,1514
2. The land remaining after the withdrawal will continue to meet the eligibility
15requirements under s. 77.82 (1).
AB561-ASA1,64
16Section
64. 77.88 (3) (d) of the statutes is created to read:
AB561-ASA1,19,1917
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 If the land being withdrawn under this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.
AB561-ASA1,65
20Section
65. 77.88 (3g) of the statutes is repealed.
AB561-ASA1,66
21Section
66. 77.88 (3j) of the statutes is created to read:
AB561-ASA1,19,2522
77.88
(3j) Voluntary withdrawal; other construction; small land sales. (a)
23Except as provided in par. (b), upon the request of an owner of managed forest land
24to withdraw part of a parcel of the owner's land, the department shall issue an order
25withdrawing the land subject to the request if all of the following apply:
AB561-ASA1,20,2
11. The purpose for which the owner requests that the department withdraw the
2land is for the sale of the land or for a construction site.
AB561-ASA1,20,43
2. The land to be withdrawn is not less than one acre and not more than 5 acres.
4Partial acres may not be withdrawn.
AB561-ASA1,20,75
3. If the land is subject to a city, village, town, or county zoning ordinance that
6establishes a minimum acreage for ownership of land or for a construction site, the
7owner requests that the department withdraw not less than that minimum acreage.
AB561-ASA1,20,98
4. The land remaining after withdrawal meets the eligibility requirements
9under s. 77.82 (1) (a) and (b).
AB561-ASA1,20,1310
(b) 1. For land that is designated as managed forest land under an order with
11a term of 25 years, the department may not issue an order of withdrawal under par.
12(a) if the department has previously issued an order of withdrawal under par. (a)
13from that parcel of managed forest land during the term of the order.
AB561-ASA1,20,1714
2. For land that is designated as managed forest land under an order with a
15term of 50 years, the department may not issue an order of withdrawal under par.
16(a) if the department has previously issued 2 orders of withdrawal under par. (a) from
17that parcel of managed forest land during the term of the order.
AB561-ASA1,20,2018
(c) Upon issuance of an order withdrawing land under this subsection, the
19department shall assess against the owner of the land the withdrawal tax under sub.
20(5) and the withdrawal fee under sub. (5m).
AB561-ASA1,67
21Section
67. 77.88 (3k) of the statutes is created to read:
AB561-ASA1,21,322
77.88
(3k) Voluntary withdrawal; productivity. Upon the request of an owner
23of managed forest land to withdraw part of a parcel of the owner's land, the
24department shall issue an order of withdrawal if the department determines that the
25parcel is unable to produce merchantable timber in the amount required under s.
177.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary
2for the parcel to resume its ability to produce the required amount. No withdrawal
3tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
AB561-ASA1,68
4Section
68. 77.88 (3L) of the statutes is created to read:
AB561-ASA1,21,125
77.88
(3L) Voluntary withdrawal; sustainability. Upon the request of an
6owner of managed forest land to withdraw part of a parcel of the owner's land, the
7department shall issue an order of withdrawal if the department determines that the
8parcel is unsuitable, due to environmental, ecological, or economic concerns or
9factors, for the production of merchantable timber. The order shall withdraw only
10the number of acres that is necessary for the parcel to resume its sustainability to
11produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee
12under sub. (5m) may be assessed.
AB561-ASA1,69
13Section
69. 77.88 (4) of the statutes is repealed.
AB561-ASA1,70
14Section
70. 77.88 (4m) of the statutes is created to read:
AB561-ASA1,21,1915
77.88
(4m) Expiration of orders. The department shall maintain a list of
16orders designating managed forest lands that have expired. The department shall
17add a parcel to the list within 30 days after the date of expiration. For each expired
18order, the list shall provide a description of the land and shall identify each
19municipality in which the managed forest land is located.
AB561-ASA1,71
20Section
71. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae)
21and amended to read:
AB561-ASA1,21,2522
77.88
(5) (ae)
Tax liability; general. Except as provided in
pars.
par. (am),
(ar),
23and (b), for land withdrawn during a managed forest land order, the withdrawal tax
24shall
be the higher of the following: equal the amount of past tax liability under par.
25(ac) that is applicable to the land.
AB561-ASA1,72
1Section
72. 77.88 (5) (a) 1. and 2. of the statutes are repealed.
AB561-ASA1,73
2Section
73. 77.88 (5) (ab) of the statutes is repealed.
AB561-ASA1,74
3Section
74. 77.88 (5) (ac) of the statutes is created to read:
AB561-ASA1,22,124
77.88
(5) (ac)
Calculation of past tax liability. For purposes of this subsection,
5the amount of past tax liability for land to be withdrawn from the managed forest
6land program, except for land that is part of a large property, shall be calculated by
7multiplying the total net property tax rate in the municipality in which managed
8forest land to be withdrawn is located in the year prior to the year in which an order
9withdrawing the land is issued by an amount equal to the assessed value of the land
10for that same year, as calculated by the department of revenue, and by then
11multiplying that product by 10 or by the number of years the land was designated
12as managed forest land, whichever number is fewer.
AB561-ASA1,74m
13Section 74m. 77.88 (5) (af) of the statutes is created to read:
AB561-ASA1,22,1614
77.88
(5) (af)
Tax liability; large property. Except as provided in par. (am), for
15land that is part of a large property that is withdrawn during a managed forest land
16order, the withdrawal tax shall be the higher of the following:
AB561-ASA1,22,1917
1. An amount equal to the past tax liability multiplied by the number of years
18the land was designated as managed forest land, less any amounts paid by the owner
19under s. 77.84 (2) (a), (am), and (bp).
AB561-ASA1,22,2120
2. Five percent of the stumpage value of the merchantable timber on the land,
21less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).
AB561-ASA1,75
22Section
75. 77.88 (5) (am) (title) of the statutes is created to read:
AB561-ASA1,22,2323
77.88
(5) (am) (title)
Converted forest croplands.
AB561-ASA1,76
24Section
76. 77.88 (5) (am) 1. of the statutes is amended to read:
AB561-ASA1,22,2525
77.88
(5) (am) 1. The amount calculated under par.
(a) (ae) or (af).
AB561-ASA1,77
1Section
77. 77.88 (5) (ar) of the statutes is repealed.
AB561-ASA1,78
2Section
78. 77.88 (5) (b) of the statutes is repealed.
AB561-ASA1,79
3Section
79. 77.88 (5) (c) of the statutes is repealed.
AB561-ASA1,80
4Section
80. 77.88 (5m) of the statutes is amended to read:
AB561-ASA1,23,65
77.88
(5m) Withdrawal fee. The withdrawal fee assessed by the department
6under subs. (1) (c), (2)
(ac) 2., (am),
and (c),
and (f), (3), and (3m) shall be $300.
AB561-ASA1,81
7Section
81. 77.88 (8) (b) of the statutes is amended to read:
AB561-ASA1,23,128
77.88
(8) (b) The department may not order withdrawal of land remaining after
9a transfer of ownership is made under par. (a) 1., 2., or 3.
, or after a lease is entered
10into under par. (a) 3.
, or after the department orders withdrawal of land under sub.
11(3g) (am) unless the remainder fails to meet the eligibility requirements under s.
1277.82 (1).
AB561-ASA1,82
13Section
82. 77.88 (11) of the statutes is amended to read:
AB561-ASA1,23,1614
77.88
(11) Liability for previous taxes. Withdrawal of land under this section
15does not affect the liability of the owner for previously levied taxes under s. 77.84
or
1677.87.
AB561-ASA1,23,2319
77.89
(1) (a) By June 30 of each year, the department, from the appropriation
20under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under
ss. s. 2177.84 (3) (b)
and 77.87 (3) and 100 percent of each withdrawal tax payment received
22under s. 77.88 (7) to the treasurer of each municipality in which is located the land
23to which the payment applies.
AB561-ASA1,84m
24Section 84m. 77.89 (1) (c) of the statutes is created to read:
AB561-ASA1,24,7
177.89
(1) (c) The department shall distribute from the appropriation under s.
220.370 (5) (dy) $4,600,000 in fiscal year 2016-17, $6,000,000 in fiscal year 2017-18,
3and $7,000,000 in fiscal year 2018-19 among treasurers of each municipality in
4which is located land subject to a managed forest land order that is designated as
5closed to public access under s. 77.83 (1). The department shall distribute to each
6municipal treasurer an amount in proportion to the number of acres of closed land
7in that municipality.
AB561-ASA1,84q
8Section 84q. 77.89 (2) (a) of the statutes is amended to read:
AB561-ASA1,24,159
77.89
(2) (a) Each municipal treasurer shall pay 20% of each payment received
10under sub. (1) (a)
and, (b)
, and (c) and under ss. 77.84 (2) (a), (am), and (bp), 77.85,
11and 77.876 to the county treasurer and shall deposit the remainder in the municipal
12treasury. The payment to the county treasurer for money received before November
131 of any year shall be made on or before the November 15 after its receipt. For money
14received on or after November 1 of any year, the payment to the county treasurer
15shall be made on or before November 15 of the following year.
AB561-ASA1,85
16Section
85. 77.91 (3) of the statutes is repealed.
AB561-ASA1,86
17Section
86. 77.91 (3m) of the statutes is amended to read:
AB561-ASA1,25,218
77.91
(3m) Report to legislature. Beginning with calendar year
1992 2015,
19the department shall calculate for each calendar year whether the amount of land
20exempt from penalty or tax under s. 77.10 (2) (c) or 77.88 (8) that is withdrawn during
21that calendar year under s. 77.10 or 77.88 exceeds
1% 1 percent of the total amount
22of land that is subject to contracts under subch. I or subject to orders under this
23subchapter on December 31 of that calendar year. If the amount of withdrawn or
24classified land that is so exempt exceeds
1%
1 percent, the department shall make
25a report of its calculations to the governor and the chief clerk of each house of the
1legislature for distribution to the appropriate standing committees under s. 13.172
2(3).
AB561-ASA1,87
3Section
87. 77.91 (6) (d) of the statutes is created to read:
AB561-ASA1,25,64
77.91
(6) (d) Any signature required of an official or employee of the
5department or a landowner under this subchapter may be satisfied by an electronic
6signature, as defined in s. 137.11 (8).
AB561-ASA1,88
7Section
88. 77.91 (8) of the statutes is created to read:
AB561-ASA1,25,188
77.91
(8) Emergency rules. The department may use the procedure under s.
9227.24 to promulgate emergency rules under s. 77.82 (1) (bp) 2. f. for the period before
10the date on which permanent rules under s. 77.82 (1) (bp) 2. f. take effect.
11Notwithstanding s. 227.24 (1) (c) and (2), emergency rules promulgated under this
12subsection remain in effect until the first day of the 25th month beginning after the
13effective date of the emergency rule or the date on which the permanent rules take
14effect, whichever is earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department
15is not required to provide evidence that promulgating rules under this subsection as
16emergency rules is necessary for the preservation of the public peace, health, safety,
17or welfare and is not required to provide a finding of emergency for rules promulgated
18under this subsection.
AB561-ASA1,25,2520
(1)
State forest plan variance. Before March 1, 2017, the department of
21natural resources shall propose a variance to the master plans of all state forests
22except for the southern state forests, as defined in section 27.016 (1) (c) of the
23statutes, and except for Governor Knowles State Forest so that 75 percent of all the
24land in those state forests combined is classified as a forest production area as
25provided in section 28.04 (3) (am) of the statutes.
AB561-ASA1,26,11
1(2m)
Payments to counties and municipalities. The department of natural
2resources shall determine whether the amount payable to each county and
3municipality in 2016 under section 77.84 (2) of the statutes, as affected by this act,
4is less than the amount received by the respective counties and municipalities in
52015 under section 77.07, 2013 stats., and section 77.87, 2013 stats. For each county
6and municipality for which the department of natural resources determines that the
7amount payable in 2016 is less than the amount received in 2015, the department
8of natural resources shall pay to each of those counties and municipalities an amount
9equal to the difference between the amount payable in 2016 and the amount received
10in 2015. The department of natural resources shall pay the amounts required under
11this subsection not later than December 1, 2016.
AB561-ASA1,26,1713
(1)
Yield and severance taxes. The treatment of sections 26.06 (1), 75.36 (2)
14(a), 77.07, 77.10 (1) (a), 77.86 (2), 77.88 (5) (a) 1. and 2., (ar), and (b) and (11), and
1577.89 (1) (a) of the statutes first applies to the removal of wood products from forest
16croplands and the cutting of merchantable timber from managed forest land that
17occurs on the effective date of this subsection.
AB561-ASA1,26,2018
(2)
Minimum acreage. The treatment of section 77.82 (1) (a) 1. of the statutes
19first applies to land designated as managed forest land by an order issued on the
20effective date of this subsection.
AB561-ASA1,26,23
21(3) Buildings on parcels. The treatment of section 77.82 (1) (b) 3. of the
22statutes first applies to land designated as managed forest land under an order
23issued or renewed on the effective date of this subsection.
AB561-ASA1,91
24Section
91.
Effective dates. This act takes effect on the day after publication,
25except as follows:
AB561-ASA1,27,4
1(1)
The treatment of sections 26.06 (1), 75.36 (2) (a), 77.07, 77.10 (1) (a), 77.86
2(2), 77.88 (5) (a) 1. and 2., (ar), and (b) and (11), and 77.89 (1) (a) of the statutes and
3Section 90 (1) of this act take effect on the first day of the 3rd month beginning after
4publication.