NR 46.24
NR 46.24
Alternative withdrawal tax. NR 46.24(1)(1)
Estimate. If calculated by the department, the determination of the withdrawal tax under s.
77.88 (5) (af) 2., Stats., shall be based on merchantable timber volume estimated from department forest cover type maps indicating timber size and density classes or from aerial photographic interpretation and values established by the current stumpage value schedule pursuant to s.
77.91 (1), Stats.
NR 46.24(2)
(2)
Accuracy. If the estimate of merchantable volume of timber for the purpose of calculating the alternative withdrawal tax under s.
77.88 (5) (af) 2., Stats., is made by an estimator other than the department, the cruise shall be established by on site sampling at an accuracy level
±15% to
±20% at 2 standard deviations for any one owner in a single municipality. The cost of such an estimate shall be paid by the landowner.
NR 46.24(3)
(3)
Merchantable timber. For the purpose of calculating the 5% stumpage value alternative for the withdrawal tax under s.
77.88 (5) (af) 2., Stats., timber shall be considered merchantable if the department determines it is:
NR 46.24(3)(a)
(a) Of size, quality and species to meet commonly accepted industry standards for a specific timber product,
NR 46.24(3)(b)
(b) A timber product which is or has been salable within the last calendar year preceding the date of the owner's declaration or withdrawal within the department's administrative area identified pursuant to s.
77.91 (1), Stats., in which the subject land is located,
NR 46.24(3)(c)
(c) Located in terrain which can be commercially logged with equipment and logging methods commonly used by the timber producers operating within the department's stumpage value zones identified pursuant to s.
77.91 (1), Stats., in which the subject land is located, and
NR 46.24(3)(d)
(d) In sufficient volume to attract a commercial buyer if it were to be offered for sale.
NR 46.24 History
History: Cr.
Register, October, 1986, No. 370, eff. 11-1-86; cr. (3) and (4),
Register, October, 1990, No. 418, eff. 11-1-90; r. and recr. (1) and (2),
Register, October, 1991, No. 430, eff. 11-1-91; r. and recr. (4),
Register, October, 1997, No. 502, eff. 11-1-97;
CR 11-013: am. (title), (1), (2), (3) (b), (c), r. (4),
Register December 2011 No. 672, eff. 1-1-12; correction in (1), (2), (3) made under s.
13.92 (4) (b) 7., Stats.,
Register January 2017 No. 733;
CR 18-086: am. (3) (c) Register February 2020 No. 770, eff. 3-1-20. NR 46.25
NR 46.25
Information on location of managed forest land. Information listing the location of open and closed managed forest law land shall be in the form of annually updated reports and an online map that describes the location of land designated as open managed forest land.
NR 46.25 Note
Note: This section interprets s.
77.91 (2), Stats., which requires the department to prepare and offer for sale information describing the location of managed forest land to the public.
NR 46.27(1)(1)
Changing orders. In addition to orders established in subch.
VI of ch. 77, Stats., the department may issue any of the following orders altering existing managed forest land orders:
NR 46.27(1)(a)
(a)
Correction and amendment orders. Correction and amendment orders may be issued to correct factual errors. These orders correct issued orders to coincide with facts that are determined to have been in place at the time of the issuance of the order, including a change in acreage based on surveys including certified surveys, assessors' plats, county GIS, or monument reestablishment projects that more clearly calculate acreage of lands enrolled. Amendment orders are also used when a landowner changes public access designation.
NR 46.27(1)(b)
(b)
Rescinding orders. Rescinding orders may be issued to cancel or adjust orders issued by the department. Rescinding orders may be issued in the following situations:
NR 46.27(1)(b)1.
1. The department determines that the land, or part of the land, was entered into the program by department error. Errors in the application by the owner or the certified plan writer do not constitute department error.
NR 46.27(1)(b)2.
2. The owner chooses to not be enrolled in the program after an order of designation is issued but prior to the effective date of that order.
NR 46.27(1)(b)3.
3. The department determines that an order other than an order of designation was issued in error.
NR 46.27(2)(a)
(a)
Timeline for exempt withdrawals due to material change. If a statute is enacted or a rule is promulgated that materially changes the terms of an existing order, as determined by the department, the department shall notify owners potentially impacted by the change. Owners shall send their request to withdraw their lands without withdrawal tax and fee due to the material change to the department in writing by the December 1 immediately following the effective date of the material change. If the material change is effective within 90 days preceding December 1, the owners have until the second December 1 following the effective date of the material change to request to withdraw their lands due to the material change.
NR 46.27(2)(b)
(b)
Effective dates for exempt withdrawals due to material change. Upon receipt of a written request for withdrawal, if the department determines that the order was materially changed, the department shall order the withdrawal of the entry without the withdrawal tax and fee established in s.
77.88 (5) and
(5m), Stats. Requests for withdrawal provided to the department within the timelines established in par.
(a) will be effective the following January 1 if received no later than December 1.
NR 46.27(2)(c)
(c)
Land staying in the program after a material change. Owners who do not declare their request to withdraw their land within the timeline established in par.
(a), or who do not declare their request in writing, shall have elected to accept the modifications to the contract or shall follow normal withdrawal procedures established in s.
77.88 (3), Stats., including assessment of a withdrawal tax and fee as provided for in s.
77.88 (5) and
(5m), Stats.
NR 46.27 History
History: CR 18-086: cr. Register February 2020 No. 770, eff. 3-1-20; correction in (2) (c) made under s. 35.17, Stats., Register February 2020 No. 770. NR 46.28
NR 46.28
Landowner contact information. NR 46.28(1)(1)
Owners of land designated as managed forest land shall notify the department of a change in mailing address and other contact information.
NR 46.28(2)
(2) Mail returned to the department because it is undeliverable due to an incorrect address or otherwise shall be determined to have met the department's obligation of notifying the landowner for all aspects of this chapter and ch.
77, Stats.
NR 46.28 History
History: CR 18-086: cr. Register February 2020 No. 770, eff. 3-1-20. NR 46.30(1)(b)
(b)
Wood products reported on cutting reports received by the department on or before December 1st for wood products cut prior to November 1 will be assessed on the basis of the stumpage value schedule in effect at the time of cutting.
NR 46.30(1)(c)
(c) Wood products reported on cutting reports received by the department after December 1, or cut on or after November 1, will be assessed on the basis of the current stumpage value schedule.
NR 46.30(1)(d)
(d) Peeled cordwood volume will be converted to volume of rough products by adding 12
1/
2% for hand-peeled or 25% for machine-peeled wood.
NR 46.30(1)(g)
(g) Cordwood products measured by weight will be converted to and reported as rough cord products.
NR 46.30(1)(g)2.
2. Seasoned wood is that which is dried 2 or more months during the period April 1 to October 31 before weighing.
NR 46.30 History
History: Cr.
Register, January, 1980, No. 289, eff. 2-1-80; r. and recr. (2),
Register, October, 1980, No. 298, eff. 11-1-80; r. and recr. (2) (a) to (c),
Register, October, 1981, No. 310, eff. 11-1-81; r. and recr. (2) (intro.), (a) to (c),
Register, October, 1982, No. 322, eff. 11-1-82; am. (1) (d), r. and recr. (2) (a), (b) and (c),
Register, October, 1983, No. 334, eff. 11-1-83; am. (2) (a) (b) and (c),
Register, October, 1984, No. 346, eff. 11-1-84; r. and recr. (2) (a), (b) and (c),
Register, October, 1985, No. 358, eff. 11-1-85; renum. from NR 46.09 and am. (1) (d) and (2) (intro.), r. and recr. (2) (a) to (d),
Register, October, 1986, No. 370, eff. 11-1-86; r. and recr. (2) (a) to (d),
Register, October, 1987, No. 382, eff. 11-1-87; r. and recr. (2),
Register, October, 1988, No. 394 eff. 11-1-88; r. and recr. (2) (a) to (c),
Register, October, 1989, No. 406, eff. 11-1-89; r. and recr. (2) (a) to (c),
Register, October, 1990, No. 418, eff. 11-1-90; r. (1) (e), renum. (1) (f) to be (1) (e), r. and recr. (2) (a) to (c),
Register, October, 1991, No. 420, eff. 11-1-91; r. and recr. (2) (a) to (c),
Register, October, 1992, No. 442, eff. 11-1-92; r. and recr. (2) (a) to (c),
Register, October, 1993, No. 454, eff. 11-1-93; r. and recr. (2) (a) to (d),
Register, October, 1994, No. 466, eff. 11-1-94; r. and recr. (2) (a) to (c),
Register, October, 1995, No. 478, eff. 11-1-95; r. and recr. (2) (a) to (c),
Register, October, 1996, No. 490, eff. 11-1-96; r. and recr. (2) (a) to (c),
Register, October, 1997, No. 502, eff. 11-1-97; r. and recr. (2) (a) to (c),
Register, October, 1998, No. 514, eff. 11-1-98; r. and recr. (2) (a) to (d),
Register, October, 1999, No. 526, eff. 11-1-99; reprinted to correct table titles,
Register, January, 2000, No. 529; r. and recr. (2) (a) to (c),
Register, October, 2000 No. 538, eff. 11-1-00;
CR 01-036: am. (1) (e) and r. and recr. (2) (a) to (c),
Register October 2001 No. 550, eff. 11-1-01;
CR 02-047: r. and recr. (2) (a) to (c),
Register October 2002 No. 562, eff. 11-1-01;
CR 03-034: r. and recr. (2) (a) to (c)
Register October 2003 No. 574, eff. 11-1-03;
CR 04-048: r. and recr. (2) (a) to (c)
Register October 2004 No. 586, eff. 11-1-04;
CR 05-030: r. and recr. (2) (a) to (c)
Register October 2005 No. 598, eff. 11-1-05;
CR 06-027: am. (1) (e) 1., r. and recr. (2) (a) to (c), renum. (2) (d) to be (2) (e), cr. (2) (d)
Register October 2006 No. 610, eff. 11-1-06;
CR 07-024: renum. (1) (a), (b), (c), (d) and (e) to be (1) (b), (c), (d), (e) and (g) and am. (1) (e), cr. (1) (a) and (f), r. and recr. (2) (a) to (d),
Register October 2007 No. 622, eff. 11-1-07;
CR 08-023: r. and recr. (2) (a) to (d)
Register October 2008 No. 634, eff. 11-1-08;
CR 09-031: r. and recr. (2) (a) to (e), cr. (2) (f) and (g)
Register November 2009 No. 647, eff. 12-1-09;
CR 10-031: am. (1) (e) and (f), r. (2)
Register October 2010 No. 658, eff. 11-1-10;
CR 18-086: r. (1) (a), (e), (f) Register February 2020 No. 770, eff. 3-1-20; correction in (1) (table) made under s. 35.17, Stats., Register February 2020 No. 770.
