LRBs0306/1
ZDW:emw/wlj/kjf
2015 - 2016 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 434
February 8, 2016 - Offered by
Joint Committee on Finance.
SB434-SSA1,2,12
1An Act to repeal 77.06 (5), 77.07, 77.82 (1) (bn), 77.82 (4g), 77.83 (1) (a) 1. and
22., 77.83 (2) (am), 77.83 (4) (b), 77.86 (2), 77.87, 77.88 (2) (a) 1., 77.88 (2) (e),
377.88 (3g), 77.88 (4), 77.88 (5) (a) 1. and 2., 77.88 (5) (ab), 77.88 (5) (ar), 77.88
4(5) (b), 77.88 (5) (c) and 77.91 (3);
to renumber 77.83 (4) (a) and 77.88 (2) (d)
52.;
to renumber and amend 77.06 (1) (b) 2., 77.82 (12), 77.83 (1) (a) (intro.),
677.86 (1) (b) 2., 77.88 (2) (a) (intro.), 77.88 (2) (a) 2., 77.88 (2) (a) 3., 77.88 (2) (d)
71., 77.88 (2) (f), 77.88 (3) and 77.88 (5) (a) (intro.);
to amend 20.370 (1) (cr),
826.06 (1), 74.25 (1) (a) 6., 74.30 (1) (f), 75.36 (2) (a), 77.06 (1) (a), 77.06 (1) (c),
977.10 (1) (a), 77.81 (6), 77.82 (1) (a) 1., 77.82 (1) (b) 3., 77.82 (2) (dm), 77.82 (4),
1077.82 (11), 77.83 (1) (b) 1., 77.88 (2) (am), 77.88 (2) (b), 77.88 (2) (c), 77.88 (3)
11(title), 77.88 (5) (am) 1., 77.88 (5m), 77.88 (8) (b), 77.88 (11), 77.89 (1) (a), 77.89
12(2) (a) and 77.91 (3m); and
to create 20.370 (5) (dy), 23.0951, 77.06 (1) (b) 2. b.,
1377.06 (1) (b) 2. c., 77.06 (1) (b) 2. d., 77.06 (1) (b) 2. e., 77.81 (2r), 77.81 (4m), 77.82
1(1) (b) 4., 77.82 (1) (bp), 77.82 (12) (a) 2., 77.82 (12) (a) 4., 77.82 (12) (a) 5., 77.82
2(12) (a) 6., 77.83 (1) (am), 77.83 (1) (d), 77.83 (2) (ar), 77.86 (1) (b) 2. a., 77.86 (1)
3(b) 2. b., 77.86 (1) (b) 2. c., 77.86 (1) (b) 2. d., 77.86 (1) (b) 2. e., 77.86 (1) (e), 77.86
4(1) (f), 77.88 (2) (a) (title), 77.88 (2) (ac) (title), 77.88 (2m), 77.88 (3) (am), 77.88
5(3) (b) 1. (intro.) and 2., 77.88 (3) (d), 77.88 (3j), 77.88 (3k), 77.88 (3L), 77.88 (4m),
677.88 (5) (ac), 77.88 (5) (af), 77.88 (5) (am) (title), 77.89 (1) (c), 77.91 (6) (d) and
777.91 (8) of the statutes;
relating to: taxes on managed forest lands, eligibility
8for the managed forest land program, management plans for managed forest
9land, sale or transfer of managed forest land, productivity of managed forest
10land, closed managed forest land, forest production areas, natural heritage
11inventory, wildlife action plans, providing an exemption from emergency rule
12procedures, granting rule-making authority, and making an appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB434-SSA1,1
13Section
1. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
14the following amounts for the purposes indicated:
-
See PDF for table ![PDF](http://docs.legis.wisconsin.gov/assets/image/file_acrobat.gif)
SB434-SSA1,2
15Section
2. 20.370 (1) (cr) of the statutes is amended to read:
SB434-SSA1,3,3
120.370
(1) (cr)
Forestry — recording fees. All moneys received under ss. 77.82
2(2m) (d) and (4) and 77.88 (2)
(d) (ac) 1. for the payment of fees to the registers of deeds
3under s. 77.91 (5).
SB434-SSA1,3
4Section
3. 20.370 (5) (dy) of the statutes is created to read:
SB434-SSA1,3,85
20.370
(5) (dy)
Resource aids — distribution of closed acreage fees. The
6amounts in the schedule for the payments to municipalities under s. 77.89 (1) (c) and
7the payments to counties and municipalities under 2015 Wisconsin Act .... (this act),
8section 100 (2).
SB434-SSA1,4
9Section
4. 23.0951 of the statutes is created to read:
SB434-SSA1,3,15
1023.0951 Wildlife action plan. The department may prepare a state wildlife
11action plan that identifies which native wildlife species with low or declining
12populations are most at risk and provides guidance for activities to conserve those
13species. The plan may not require action by property owners or the department. The
14department may not require that the plan be used as guidance on official department
15forms.
SB434-SSA1,5
16Section
5. 26.06 (1) of the statutes is amended to read:
SB434-SSA1,4,617
26.06
(1) Foresters, forest supervisors, rangers and wardens of the department
18and the cruisers and foresters of the board of commissioners of public lands have the
19enforcement powers specified in s. 26.97 with respect to, and may seize, without
20process, any forest products unlawfully severed from public lands of the state, federal
21lands leased to the state, county forest lands entered under s. 28.11, forest croplands
22entered under subch. I of ch. 77 or managed forest land designated under subch. VI
23of ch. 77. Seized products cut from lands under the control of the board of
24commissioners of public lands shall be held for the commissioners and those cut from
25forest croplands, managed forest land or county forest shall be held for the owner,
1and subject to the payment of
severance taxes, yield taxes or severance share thereon
2to the state. Products cut from state forest lands or federal lands leased to the
3department shall be appraised and sold. Products appraised at more than $500 shall
4be sold on sealed bids not less than 10 days after a class 1 notice has been published,
5under ch. 985, in the county where the material is located. Any sheriff may seize and
6hold for the owner thereof any forest products unlawfully severed or removed.
SB434-SSA1,6
7Section
6. 74.25 (1) (a) 6. of the statutes is amended to read:
SB434-SSA1,4,118
74.25
(1) (a) 6. Pay to the county treasurer
20% 20 percent of collections of
9occupational taxes on coal docks,
20% 20 percent of collections of the taxes imposed
10under ss. 77.04 and 77.84 (2) (a)
and, (am)
, and (bp), and
all 20 percent of collections
11of payments for lands under s. 77.84 (2) (b)
,
and (bm)
, and (bp).
SB434-SSA1,7
12Section
7. 74.30 (1) (f) of the statutes is amended to read:
SB434-SSA1,4,1613
74.30
(1) (f) Pay to the county treasurer
20% 20 percent of collections of
14occupational taxes on coal docks,
20% 20 percent of collections of the taxes imposed
15under ss. 77.04 and 77.84 (2) (a)
and, (am)
, and (bp), and
all 20 percent of collections
16of payments for lands under s. 77.84 (2) (b)
,
and (bm)
, and (bp).
SB434-SSA1,8
17Section
8. 75.36 (2) (a) of the statutes is amended to read:
SB434-SSA1,4,2418
75.36
(2) (a) If property is acquired by a county taking a tax deed under this
19chapter, the county is not required to pay any special charges or special assessments
20until the property is sold by the county. In the case of lands designated as forest
21croplands or managed forest lands, the county is not required to pay any taxes under
22s. 77.04
, 77.07 or 77.87 until the forest crop is cut. The liens of the tax certificate and
23of all general property taxes, special assessments, special charges and special taxes
24levied against the property shall merge in the county's title.
SB434-SSA1,5,123
77.06
(1) (a) No person shall cut any merchantable wood products on any forest
4croplands where the forest crop taxes are delinquent nor until 30 days after the
5owner has filed with the department of natural resources a notice of intention to cut,
6specifying by descriptions and the estimated amount of wood products to be removed
7and the proportion of present volume to be left as growing stock in the area to be cut.
8The department of natural resources may require a bond executed by some surety
9company licensed in this state or other surety for such amount as may reasonably
10be required for the payment to the department of natural resources of the severance
11tax hereinafter provided. Merchantable wood products include all wood products
12except wood used for fuel by the owner.
SB434-SSA1,5,1715
77.06
(1) (b) 2. (intro.)
If
The department of natural resources may not
16prescribe the amount of forest products to be cut if the notice of intention to cut was
17provided to the department
of natural resources by
a any of the following:
SB434-SSA1,5,21
18a. A cooperating forester authorized under s. 28.05 to assist the state in the
19harvesting and sale of timber
, or by a forester accredited by the Society of American
20Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters,
21the department may not prescribe the amount of forest products to be removed.
SB434-SSA1,11
22Section
11. 77.06 (1) (b) 2. b. of the statutes is created to read:
SB434-SSA1,5,2423
77.06
(1) (b) 2. b. A forester accredited by the Society of American Foresters,
24Association of Consulting Foresters, or Wisconsin Consulting Foresters.
SB434-SSA1,12
25Section
12. 77.06 (1) (b) 2. c. of the statutes is created to read:
SB434-SSA1,6,5
177.06
(1) (b) 2. c. A person who holds at least a bachelor's degree from a forestry
2program provided by a nationally or regionally accredited institution of higher
3education and who has 5 years of experience engaged in the full-time profession of
4managing forests, including timber harvesting, wildlife management, water quality,
5and recreation to maintain a healthy and productive forest.
SB434-SSA1,13
6Section
13. 77.06 (1) (b) 2. d. of the statutes is created to read:
SB434-SSA1,6,117
77.06
(1) (b) 2. d. A person who holds a degree or diploma from a 2-year forestry
8program provided by an accredited technical or vocational school and who has 5 years
9of experience engaged in the full-time profession of managing forests, including
10timber harvesting, wildlife management, water quality, and recreation to maintain
11a healthy and productive forest.
SB434-SSA1,14
12Section
14. 77.06 (1) (b) 2. e. of the statutes is created to read:
SB434-SSA1,6,1613
77.06
(1) (b) 2. e. A person who has 5 years of experience engaged in the
14full-time profession of managing forests, including timber harvesting, wildlife
15management, water quality, and recreation to maintain a healthy and productive
16forest.
SB434-SSA1,6,2319
77.06
(1) (c) Cutting in excess of the amount prescribed by the department of
20natural resources, or cutting that the department finds is inconsistent with sound
21forestry practices, shall render the owner liable to
double the severance tax
22prescribed in s. 77.06 (5) a forfeiture equal to 20 percent of the value of the timber
23cut and subject to cancellation under s. 77.10.
SB434-SSA1,16
24Section
16. 77.06 (5) of the statutes is repealed.
SB434-SSA1,18
3Section
18. 77.10 (1) (a) of the statutes is amended to read:
SB434-SSA1,8,34
77.10
(1) (a) The department of natural resources shall on the application of
5the department of revenue or the owner of any forest croplands or the town board of
6the town in which said lands lie and may on its own motion at any time cause an
7investigation to be made and hearing to be had as to whether any forest croplands
8shall continue under this subchapter. If on such hearing after due notice to and
9opportunity to be heard by the department of revenue, the town and the owner, the
10department of natural resources finds that any such lands are not meeting the
11requirements set forth in s. 77.02 or that the owner has made use of the land for
12anything other than forestry or has failed to practice sound forestry on the land, the
13department of natural resources shall cancel the entry of such description and issue
14an order of withdrawal, and the owner shall be liable for the tax and penalty under
15sub. (2). Copies of the order of withdrawal specifying the description shall be filed
16by the department of natural resources with all officers designated to receive copies
17of the order of entry and withdrawal and this subchapter shall not thereafter apply
18to the lands withdrawn
, except s. 77.07 so far as it may be needed to collect any
19previously levied severance or supplemental severance tax. If the owner shall not
20repay the amounts on or before the last day of February next succeeding the return
21of such lands to the general property tax roll as provided in sub. (4), the department
22of natural resources shall certify to the county treasurer the descriptions and the
23amounts due, and the county treasurer shall sell such lands as delinquent as
24described in s. 77.04 (2). Whenever any county clerk has certified to the taking of tax
25deed under s. 77.04 (2) the department of natural resources shall issue an order of
1withdrawal as to the lands covered in such tax deed. Such order may also be issued
2when examination of tax records reveals prolonged delinquency and noncompliance
3with the requirements of s. 77.04 (2).
SB434-SSA1,19
4Section
19. 77.81 (2r) of the statutes is created to read:
SB434-SSA1,8,75
77.81
(2r) "Large property" means one or more separate parcels of land that
6are under the same ownership, that collectively are greater than 1,000 acres in size,
7and that are managed forest land or forest croplands or a combination thereof.
SB434-SSA1,20
8Section
20. 77.81 (4m) of the statutes is created to read:
SB434-SSA1,8,109
77.81
(4m) "Natural disaster" means fire, ice, snow, wind, flooding, insects,
10drought, or disease.
SB434-SSA1,21
11Section
21. 77.81 (6) of the statutes is amended to read:
SB434-SSA1,8,1512
77.81
(6) "Recreational activities"
include means recreational outdoor
13activities that are compatible with the practice of forestry, as determined by the
14department. "Recreational activities" includes hunting, fishing, hiking,
15sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
SB434-SSA1,22
16Section
22. 77.82 (1) (a) 1. of the statutes is amended to read:
SB434-SSA1,9,217
77.82
(1) (a) 1. It consists of at least
10 20 contiguous acres, except as provided
18in this subdivision. The fact that a lake, river, stream or flowage, a public or private
19road or a railroad or utility right-of-way separates any part of the land from any
20other part does not render a parcel of land noncontiguous. If a part of a parcel of at
21least
10 20 contiguous acres is separated from another part of that parcel by a public
22road, that part of the parcel may be enrolled in the program, even if that part is less
23than
10 20 acres, if that part meets the requirement under subd. 2. and is not
24ineligible under par. (b).
The owner of a parcel of less than 20 acres that is subject
25to a managed forest land order before the effective date of this subdivision .... [LRB
1inserts date], may apply one time for a renewal of the order under sub. (12) without
2meeting the 20-acre requirement.
SB434-SSA1,23
3Section
23. 77.82 (1) (b) 3. of the statutes is amended to read:
SB434-SSA1,9,54
77.82
(1) (b) 3. A parcel
that is developed for a human residence on which a
5building or an improvement associated with a building is located.
SB434-SSA1,24
6Section
24. 77.82 (1) (b) 4. of the statutes is created to read:
SB434-SSA1,9,97
77.82
(1) (b) 4. A parcel that is not accessible to the public on foot by public road
8or from other land open to public access. This subdivision does not apply to a parcel
9or part of a parcel that is closed to public access under s. 77.83 (1).
SB434-SSA1,25
10Section
25. 77.82 (1) (bn) of the statutes is repealed.
SB434-SSA1,26
11Section
26. 77.82 (1) (bp) of the statutes is created to read:
SB434-SSA1,9,1312
77.82
(1) (bp) 1. For purposes of par. (b) 3., and except as provided in subd. 2.,
13an improvement is any of the following:
SB434-SSA1,9,1514
a. Any accessory building, structure, or fixture that is built or placed on the
15parcel for its benefit.
SB434-SSA1,9,1616
b. Landscaping that is done on the parcel.
SB434-SSA1,9,1717
2. An improvement does not include any of the following:
SB434-SSA1,9,1818
a. A public or private road.
SB434-SSA1,9,1919
b. A railroad or utility right-of-way.
SB434-SSA1,9,2120
c. A fence, unless the fence prevents the free and open movement of wild
21animals across any portion of the parcel.
SB434-SSA1,9,2222
d. Culverts.
SB434-SSA1,9,2424
f. Hunting blinds, as specified by rules promulgated by the department.
SB434-SSA1,9,2525
g. Structures and fixtures that are needed for sound forestry practices.
SB434-SSA1,27
1Section
27. 77.82 (2) (dm) of the statutes is amended to read:
SB434-SSA1,10,22
77.82
(2) (dm)
A Subject to sub. (12), a proposed management plan.
SB434-SSA1,28
3Section
28. 77.82 (4) of the statutes is amended to read:
SB434-SSA1,10,164
77.82
(4) Additions to managed forest land. An owner of land that is
5designated as managed forest land
under an order that takes effect on or after April
628, 2004, may file an application with the department to designate as managed forest
7land an additional parcel of land if the additional parcel is at least 3 acres in size and
8is contiguous to any of that designated land. The application shall be accompanied
9by a nonrefundable $20 application recording fee unless a different amount for the
10fee is established by the department by rule at an amount equal to the average
11expense to the department of recording an order issued under this subchapter. The
12fee shall be deposited in the conservation fund and credited to the appropriation
13under s. 20.370 (1) (cr). The application shall be filed on a department form and shall
14contain any additional information required by the department.
The tax rate
15applicable to an addition under this subsection shall be the tax rate currently
16applicable to the parcel to which the land is being added.
SB434-SSA1,29
17Section
29. 77.82 (4g) of the statutes is repealed.
SB434-SSA1,30
18Section
30. 77.82 (11) of the statutes is amended to read: