Chapter NR 520

NR 520.02(2) (2) This chapter does not apply to the design, construction or operation of industrial wastewater facilities, sewerage systems and waterworks treating liquid wastes approved under s. 281.41, Stats., or permitted under ch. 283, Stats., nor to facilities used solely for the disposal of liquid municipal or industrial wastes which have been approved under s. 281.41, Stats., or permitted under ch. 283, Stats., except for facilities used for the ultimate disposal of solid waste.

NR 520.02 History History: Cr. Register, January, 1988, No. 385, eff. 2-6-88; correction in (1) made under s. 13.93 (2m) (b) 7., Stats., Register, May, 1994, No. 461; am. (1), Register, June, 1996, No. 486, eff. 7-1-96; correction in (1) made under s. 13.93 (2m) (b) 7., Stats., Register January 2006, No. 601; CR 13-057: am. (1) Register July 2015 No. 715, eff. 8-1-15; CR 21-076: renum. (1) to (1) (a) and (b) 1. to 3. and am., cr. (1) (b) (intro.) Register July 2022 No. 799, eff. 8-1-22.

NR 520.03 NR 520.03 Definitions. The terms used in this chapter are defined in s. NR 500.03.

NR 520.03 History History: Cr. Register, January, 1988, No. 385, eff. 2-6-88.

NR 520.04 NR 520.04 Licenses and fees.

NR 520.04(1) (1) Issuance of an operating license. No person may operate or maintain a solid waste facility without an operating license from the department unless an exemption is granted under ss. NR 500.08, 502.05, 502.06, 502.07, 502.08, 502.09, 502.12 and 502.13. The license period shall be for one year.

NR 520.04(1)(a) (a) Application for an initial license for a new solid waste facility may be submitted at any time during the license period. Initial licenses issued during the license period shall expire at the end of that license period. The applicant for initial licensing of a facility shall submit the appropriate fees as shown in Table 2 or Table 3, whichever is applicable.

NR 520.04(1)(b) (b) Each year, the department will mail renewal application forms to existing license holders. Applicants failing to submit the relicensing application to the department within the specified time shall pay a late processing fee equal to 50% of the renewal fee or $150.00, whichever is less, in addition to the relicensing fee.

NR 520.04(1)(c) (c) Application for an operating license shall be submitted on forms supplied by the department and shall be accompanied by the appropriate fees as shown in Table 2 or Table 3, whichever is applicable.

NR 520.04(1)(d) (d)

NR 520.04(1)(d)1. 1. In addition to the license fee specified in table 3, owners or operators of landfills shall pay a license fee surcharge to the department based upon the number of tons or equivalent volume of solid waste disposed of at each landfill during each quarterly reporting period.

NR 520.04(1)(d)2. 2. The amount of the surcharge payable under subd. 1. shall be determined by multiplying the number of tons or equivalent volume of solid waste disposed of during each quarterly reporting period by a tonnage rate established in subd. 3.

NR 520.04(1)(d)3. 3. The tonnage rate shall be 9.0 cents/ton through March 31, 2004, 12.0 cents/ton effective April 1, 2004, 14 cents/ton effective July 1, 2004, and 15.0 cents/ton effective July 1, 2005 and beyond.

NR 520.04(1)(d)4. 4. Owners or operators of landfills shall submit quarterly reports on forms supplied by the department accompanied by the amount of the surcharge calculated under this section within 30 days after the end of each successive reporting period.

NR 520.04 Note Note: The forms will be mailed to the landfill owners or operators by the Department on a quarterly basis.

NR 520.04(1)(d)5. 5. The department shall hold a public meeting annually in September to review the status of and projections for the waste management program revenue account. If, for 3 consecutive fiscal years, the end of year account balance is greater than 20% of the expenditure level of the program revenue account authorized in s. 20.370 (4) (dg), Stats., the department shall submit to the natural resources board proposed rule revisions with appropriate justification for the modification of the surcharge payable under this paragraph to more closely align revenues with expenditures in accordance with s. 289.61 (3), Stats. The proposed rule revisions shall be submitted within 180 days after the date of the public meeting.

NR 520.04(1)(e) (e) Except as provided in s. NR 500.065, license fees for solid waste facilities are not refundable.

NR 520.04(2) (2) Transfer of an operating license. Upon payment of the transfer fee shown in Table 3, the department will issue a new operating license to a person acquiring rights of ownership, possession or operation of a licensed facility in accordance with s. 289.46, Stats. Feasibility approvals and plan of operation approvals are not transferable prior to the licensing of a facility.

NR 520.04(3) (3) Licensure during the closure and long-term care period. The owner or operator and any successor in interest shall maintain a license during the closure and long-term care period indicated in s. 289.41 (1m), Stats. The license fees are specified in Table 3.

NR 520.04(4) (4) Plan review and license fees. For the purposes of determining plan review and license fees, the following shall apply:

NR 520.04(4)(a) (a) Plan review fees shall be charged in accordance with Tables 2, 3 and 5.

NR 520.04(4)(b) (b) When an applicant requests in writing that the department’s plan review determination be issued in a shorter time interval than the total time interval allowed under ss. 289.24 (3), 289.29 (4) and 289.30 (6), Stats., or s. NR 500.07, and the department complies within one half of the total time interval allowed following receipt of a complete submittal, one of the following fees in addition to those specified in Table 2 or Table 3 shall apply:

NR 520.04(4)(b)1. 1. $3,000 for an initial site report.

NR 520.04(4)(b)2. 2. $3,000 for a pre-feasibility report.

NR 520.04(4)(b)3. 3. $10,000 for a feasibility report.

NR 520.04(4)(b)4. 4. $3,500 for a landfill, incinerator, municipal solid waste combustor, or processing facility plan of operation report.

NR 520.04(4)(b)5. 5. $1,000 for a landfill construction documentation report.

NR 520.04(4)(b)6. 6. $1,500 for a landfill plan modification.

NR 520.04(4)(b)7. 7. $1,000 for any other non-landfill submittal.

NR 520.04(4)(c) (c) License fees shall be based on the design capacity of the facility being licensed including solid waste already deposited at the facility. For facilities which do not have a plan approval, the department shall make a reasonable estimate of the capacity of the facility based on licensed acreage and probable depth of fill and shall charge a fee accordingly.

NR 520.04(5) (5) Construction inspection fees. A construction inspection fee as specified in Table 2 or 3, as applicable, required under s. NR 500.09 shall be paid to the department by the applicant at the time of submittal of a construction documentation report or as specified in the plan approval. A maximum of 10 inspections per major phase of construction may be required.

NR 520.04(6) (6) Certification fees for solid waste disposal facility operators. Fees for examination, certification, recertification, program approvals, and interim status approvals as required under ch. NR 524 shall be as follows:

NR 520.04(6)(a) (a) Examination for facility manager   $50.00

NR 520.04(6)(b) (b) Examination for site operator   $50.00

NR 520.04(6)(c) (c) Facility manager initial certification or
recertification   $150.00

NR 520.04(6)(d) (d) Site operator initial certification or
recertification   $150.00

NR 520.04(6)(g) (g) Interim facility manager certification   $150.00

NR 520.04(6)(h) (h) Interim site operator certification   $150.00

NR 520.04(6)(i) (i) Late processing fee for recertification as required in s. NR 524.12 (3) $100.00

NR 520.04(7) (7) Compliance inspection fees for exempt non-landfill facilities. Compliance inspection fees as required under ss. NR 502.05 (3) (k) 8. and 502.07 (2r) (g) shall be paid to the department by the applicant in the amount specified in ch. NR 520, Table 2.

NR 520.04 History History: Cr. Register, January, 1988, No. 385, eff. 2-6-88; am. (1) (intro.), (a) and (2), Register, September, 1989, No. 405, eff. 10-1-89; am. (4), Register, May, 1992, No. 437, eff. 6-1-92; cr. (6), Register, May, 1994, No. 461, eff. 6-1-94; am. Table 1, Register, October, 1994, No. 466, eff. 11-1-94; am. (1) (intro.), (a) to (c), (2), (3), (4) (intro.), (a), cr. (1m), Register, June, 1996, No. 486, eff. 7-1-96; renum. (1) (d) to be (1) (e), (4) (b) to be (4) (c), cr. (1) (d) and (4) (b), r. (1m), Register, August, 1997, No. 500, eff. 9-1-97, except cr. (1) (d) and r. (1m) eff. 10-1-97; am. (1) (d) 1. and (1) (e), Register, September, 1998, No. 513, eff. 10-1-98; CR 02-145: r. and recr. (1) (d), am. (5) Register December 2003 No. 576, eff. 1-1-2004; CR 04-077: am. (4) (a) Register November 2005 No. 599, eff. 12-1-05; CR 05-020: r. (6) (e) and (f), cr. (7) Register January 2006 No. 601, eff. 2-1-06; correction in (6) (i) made under s. 13.93 (2m) (b) 7., Stats., Register January 2006 No. 601; CR 06-025: am. (1) (d) 5. Register May 2007 No. 617, eff. 6-1-07; correction in (1) (d) 5. made under s. 13.92 (4) (b) 7., Stats., Register December 2018 No. 756; EmR2123: emerg. am. (6) (a), (b), eff. 8-21-21; CR 21-068: am. (6) (a), (b) Register April 2022 No. 796, eff. 5-1-22.

NR 520.05 NR 520.05 Financial responsibility for closure, long-term care and remedial actions.

NR 520.05(1) (1) Owner’s responsibility. The owner of any landfill is responsible for its closure, for any remedial actions required by the department, and for its perpetual long-term care. Owners of landfills or other solid waste facilities shall provide proof of financial responsibility as determined by Table 1 and the remainder of this chapter. Those facilities required to provide proof of financial responsibility shall submit the proof as part of their operating license and annually thereafter for the period of active facility life, or longer where required, to ensure compliance with closure, long-term care or remedial actions.

Table 1
Proof of Owner Financial Responsibility

- See PDF for table

- See PDF for table

NR 520.05(2) (2) Successors in interest. Any person acquiring rights of ownership, possession or operation of a licensed facility shall be subject to all requirements of the license for the facility and shall provide any required proof of financial responsibility to the department in accordance with this section. The previous owner shall maintain proof of financial responsibility until the person acquiring ownership, possession or operation of the facility obtains department approval of proof of financial responsibility.

NR 520.05 History History: Cr. Register, January, 1988, No. 385, eff. 2-6-88, r. and recr., Register, June, 1996, No. 486, eff. 7-1-96; r. (2) and (3), Register, August, 1997, No. 500, eff. 9-1-97.

NR 520.06 NR 520.06 Methods of providing proof of financial responsibility. Financial assurances for closure, long-term care and remedial actions where required, shall be established separately. The owner shall specify, as part of the plan of operation submittal, which method of providing proof of financial responsibility will be used for closure and for long-term care. To provide proof of financial responsibility, the applicant shall use only one of the following methods for each account:

NR 520.06(1) (1) Performance or forfeiture bond.

NR 520.06(1)(a) (a) If the owner chooses to submit a bond, it shall be in the amount determined according to s. NR 520.08 (1) (b), (2) (b) or (3) (b), if required, conditioned upon faithful performance by the owner and any successor in interest, of all closure or long-term care requirements of the approved plan of operation or subsequent remedial actions required by the department. Bonds for closure or long-term care shall be delivered to the department as part of the initial operating license application. All bonds shall be established using forms supplied by the department.

NR 520.06(1)(b) (b) Bonds shall be issued by a surety company among those listed as acceptable sureties for federal bonds in Circular 570 of the U.S. department of the treasury. At the option of the owner, a performance bond or a forfeiture bond may be filed. The department shall be the obligee of the bond. Surety companies may have the opportunity to complete the closure or long-term care of the facility in lieu of cash payment to the department if the owner or any successor in interest fails to carry out the closure or long-term care requirements of the approved plan of operation. The department shall mail notification of its intent to use the funds for that purpose to the last known address of the owner. If the owner submits a written request for a hearing to the secretary of the department within 20 days after the mailing of the notification, the department shall, prior to using the funds, hold a hearing for the purpose of determining whether or not the closure or long-term care requirements of the approved plan of operation have been carried out.

NR 520.06 Note Note: Copies of Circular 570, “Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies” can be obtained from surety bond branch, financial management service, department of the treasury, Washington D.C. 20227, phone [phone]. Copies are available for inspection at the offices of the department of natural resources, the secretary of state, and the legislative reference bureau.

NR 520.06(1)(c) (c) Each bond shall provide that, as long as any obligation of the owner for closure or long-term care remains, the bond may not be canceled by the surety, unless a replacement bond or other proof of financial responsibility under this section is provided to the department by the owner. If the surety proposes to cancel such a bond, the surety shall provide notice to the department and to the owner in writing by registered or certified mail not less than 90 days prior to the proposed cancellation date. Not less than 30 days prior to the expiration of the 90-day notice period, the owner shall deliver to the department a replacement bond or other proof of financial responsibility under this section, in the absence of which all disposal operations shall immediately cease and the bond shall remain in effect as long as any obligation of the owner remains for closure or long-term care. The surety may discharge its obligation under the bond at anytime by paying the unused portion of the bond to the department.

NR 520.06(1)(d) (d) If the surety company becomes bankrupt or insolvent or if its authorization to do business is revoked or suspended, the owner shall, within 30 days after receiving written notice, deliver to the department a replacement bond or other proof of financial responsibility under this section, in the absence of which all disposal operations shall immediately cease and the bond shall remain in effect as long as any obligation of the owner remains for closure or long-term care.

NR 520.06(2) (2) Deposit with the department. If the owner chooses to deposit cash, certificates of deposit or U.S. government securities with the department, the amount of the deposit shall be determined according to s. NR 520.08 (1) (a), (2) (a) or (3) (a), if required, and deposits for closure or long-term care shall be submitted as part of the initial license application. Cash deposits placed with the department shall be segregated and invested in an interest bearing account. All interest payments shall be accumulated in the account. The department shall have the right to use part or all of the funds to carry out the closure or long-term care requirements of the approved plan of operation if the owner fails to do so. The department shall mail notification of its intent to use funds for that purpose to the last known address of the owner. If the owner submits a written request for a hearing to the secretary of the department within 20 days after the mailing of notification, the department shall, prior to using the funds, hold a hearing for the purpose of determining whether or not the closure or long-term care requirements of the approved plan of operation have been carried out.

NR 520.06(3) (3) Escrow account. If the owner establishes an escrow account, the amount shall be determined according to s. NR 520.08 (1) (a), (2) (a) or (3) (a), if required, and the account shall be with a bank or financial institution located within the state of Wisconsin which is examined and regulated by the state or a federal agency. The assets in the escrow account shall consist of cash, certificates of deposit, or U.S. government securities. A total of no more than $100,000 in cash and certificates of deposit may be placed into escrow accounts or trust accounts established by the owner in the same bank or financial institution for the purposes of providing financial assurance to the department. U.S. government securities shall be used in these escrow or trust accounts for amounts in excess of $100,000. All interest or coupon payments shall accumulate in the account. A duplicate original of the escrow agreement for closure or long-term care, with original signatures shall be submitted to the department as part of the initial operating license application. Escrow account forms shall be supplied by the department. The department shall be a party to the escrow agreement, which shall provide that there shall be no withdrawals from the escrow account except as authorized in writing by the department. The escrow agreement shall further provide that the department shall have the right to withdraw and use part or all of the funds in the escrow account to carry out the closure or long-term care requirements of the approved plan of operation if the owner fails to do so. The department shall mail notification of its intent to use funds for that purpose to the last known address of the owner. If the owner submits a written request for a hearing to the secretary of the department within 20 days after the mailing of the notification, the department shall, prior to using the funds, hold a hearing for the purpose of determining whether or not the closure or long-term care requirements of the approved plan of operation have been carried out.

NR 520.06(4) (4) Irrevocable trust. If the owner creates an irrevocable trust, it shall be exclusively for the purpose of ensuring that the owner or any successor in interest will comply with the closure or long-term care requirements of the approved plan of operation. The trust agreement shall designate the department as sole beneficiary. The trustee shall be a bank or other financial institution located within the state of Wisconsin which has the authority to act as a trustee and whose trust operations are regulated and examined by the state or a federal agency. The trust corpus shall consist of cash, certificates of deposit, or U.S. government securities in the amount determined according to s. NR 520.08 (1) (a), (2) (a) or (3) (a), if required. A total of no more than $100,000 in cash and certificates of deposit may be placed into escrow accounts or trust accounts established by the owner in the same bank or financial institution for the purposes of providing financial assurance to the department. U.S. government securities shall be used in these escrow or trust accounts for amounts in excess of $100,000. All interest or coupon payments shall accumulate in the account. A duplicate original of the trust agreement for closure or long-term care, with original signatures shall be submitted to the department for approval as part of the initial operating license application. Trust forms shall be supplied by the department. The trust agreement shall provide that there shall be no withdrawal from the trust fund except as authorized in writing by the department. The trust agreement shall further provide that sufficient monies shall be paid from the trust fund to the beneficiary in the event that the owner or any successor in interest fails to complete the closure or long-term care requirements of the approved plan of operation. The department shall mail notification of its intent to use funds for that purpose to the last known address of the owner. If the owner submits a written request for a hearing to the secretary of the department within 20 days after the mailing of the notification, the department shall, prior to using the funds, hold a hearing for the purpose of determining whether or not the closure or long-term care requirements of the approved plan of operation have been carried out.

NR 520.06(5) (5) Letter of credit.

NR 520.06(5)(a) (a) If the owner chooses to submit a letter of credit, it shall be in the amount determined according to s. NR 520.08 (1) (b), (2) (b) or (3) (b), if required, and available exclusively for the purpose of assuring that all closure or long-term care requirements of the approved plan of operation will be complied with. The original letter of credit for closure or long-term care shall be delivered to the department as part of the initial operating license application. Letter of credit forms shall be supplied by the department.

NR 520.06(5)(b) (b) Letters of credit shall be issued by a bank or financial institution which has the authority to issue letters of credit and whose letter of credit operations are examined and regulated by a federal agency, or in the case of a bank or financial institution located within the state of Wisconsin, which is examined and regulated by the state or a federal agency. The department shall be the beneficiary of the letter of credit.

NR 520.06(5)(c) (c) The letter of credit shall provide either that the unused portion of the letter of credit shall be payable in full to the department upon the expiration of the letter of credit or that as long as any obligation of the owner for closure or long-term care remains, the letter of credit may not be canceled by the bank or financial institution, unless a replacement letter of credit or other proof of financial responsibility under this section is provided to the department by the owner. If the bank or financial institution proposes to cancel a letter of credit, the bank or financial institution shall provide notice to the department and the owner in writing by registered or certified mail not less than 90 days prior to the proposed cancellation date. Not less than 30 days prior to the expiration date of the 90-day notice period, the owner shall deliver to the department a replacement letter of credit or other proof of financial responsibility under this section, in the absence of which all disposal operations shall immediately cease and either the letter of credit shall remain in effect as long as any obligation of the owner remains for closure or long-term care or the unused portion of the letter of credit shall be payable in full to the department.

NR 520.06(5)(d) (d) If the bank or financial institution becomes bankrupt or insolvent or if its authorization to do business is revoked or suspended, the owner shall, within 30 days after receiving written notice, deliver to the department a replacement letter of credit or other proof of financial responsibility under this section, in the absence of which all disposal operations shall immediately cease and the letter of credit shall either remain in effect as long as any obligation of the owner remains for closure or long-term care or be payable in full to the department.

NR 520.06(5)(e) (e) The letter of credit shall further provide that the department has the right to withdraw and use part or all of the funds to carry out the closure or long-term care requirements of the plan of operation if the owner fails to do so. The department shall mail notification of its intent to use the funds for that purpose to the last known address of the owner. If the owner submits a written request for a hearing to the secretary of the department, within 20 days after the mailing of the notification, the department shall, prior to using the funds, hold a hearing for the purpose of determining whether or not the closure or long-term care requirements of the approved plan of operation have been carried out.

NR 520.06(6) (6) Net worth test.

NR 520.06(6)(a) (a) Only a company that meets the definition in s. 289.41 (1) (b), Stats., may use the net worth method of providing proof of financial responsibility.

NR 520.06(6)(b) (b) The company shall comply with the net worth test requirements of s. 289.41 (4) and (6) or (7), Stats., and the minimum security requirements of s. 289.41 (9), Stats., whichever is applicable.

NR 520.06(6)(c) (c) A company using the net worth test to provide proof of financial responsibility for more than one facility shall use the total cost of compliance for all facilities in determining the net worth to closure and long-term care cost ratio.

NR 520.06(6)(d) (d) The department determinations under the net worth test shall be done in accordance with s. 289.41 (5), Stats.

NR 520.06(7) (7) Insurance.

NR 520.06(7)(a) (a) If the owner chooses to submit an insurance policy for closure or long-term care, it shall be issued for the maximum risk limit determined according to s. NR 520.08 (1) (b), (2) (b) or (3) (b), if required. A certificate of insurance for closure or long-term care shall be delivered to the department as part of the initial operating license application. Certificate of insurance forms shall be supplied by the department.

NR 520.06(7)(b) (b) Except for captive insurance companies, the insurer shall be licensed to transact the business of insurance or eligible to provide insurance as an excess or surplus lines insurer in one or more states. The department, after conferring with the Wisconsin insurance commissioner, shall determine the acceptability of a surplus lines or captive insurance company to provide coverage for proof of financial responsibility. The department shall ask the insurance commissioner to provide a financial analysis of the insurer including a recommendation as to the insurer’s ability to provide the required coverage. The department shall be the beneficiary of the insurance policy. The department may require a periodic review of the acceptability of a surplus lines or captive insurance company.

NR 520.06(7)(c) (c) The insurance policy shall provide either that the unused proceeds of the policy shall be payable in full to the department upon expiration of the policy or that, as long as any obligation of the owner for closure or long-term care remains, the insurance policy may not be canceled by the insurer unless a replacement insurance policy or other proof of financial responsibility under this section is provided to the department by the owner. If the insurer proposes to cancel an insurance policy, the insurer shall provide notice to the department and to the owner in writing by registered or certified mail not less than 90 days prior to the proposed cancellation date. Not less than 30 days prior to the expiration of the 90-day notice period, the owner shall deliver to the department a replacement insurance policy or other proof of financial responsibility under this section, in the absence of which all disposal operations shall immediately cease and either the policy shall remain in effect as long as any obligation of the owner remains for closure or long-term care or the proceeds of the policy shall be payable in full to the department.

NR 520.06(7)(d) (d) If the insurance company becomes bankrupt or insolvent or if the company receives an unfavorable evaluation under s. 618.41 (6) (d), Stats., the owner shall, within 30 days after receiving written notice, deliver to the department a replacement insurance policy or other proof of financial responsibility under this section in the absence of which all disposal operations shall immediately cease and the policy shall either remain in effect as long as any obligation of the owner remains for closure or long-term care or be payable in full to the department.

NR 520.06(7)(e) (e) The insurance policy shall further provide that funds, up to an amount equal to the maximum risk limit of the policy, will be available to the department to carry out the closure and long-term care requirements of the approved plan of operation if the owner fails to do so. The department shall mail notification of its intent to use the funds for that purpose to the last known address of the owner. If the insurer or owner submits a written request for a hearing to the secretary of the department within 20 days after the mailing of the notification, the department shall, prior to using funds, hold a hearing for the purpose of determining whether or not the closure or long-term care requirements of the approved plan of operation have been carried out.

NR 520.06(7)(f) (f) Each insurance policy shall contain a provision allowing assignment of the policy to a successor owner or operator. Assignment may be conditioned upon the consent of the insurer, provided consent is not unreasonably refused.

NR 520.06 Note Note: These forms may be obtained from the Department of Natural Resources, Bureau of Waste Management, P.O. Box 7921, Madison, WI 53707 or any DNR region office.

NR 520.06(8) (8) Other methods. The department shall consider other financial commitments made payable to or established for the benefit of the department to ensure the owner or operator will comply with the closure and long-term care requirements of the approved plan of operation. The department shall review the request of any owner or operator to establish proof of financial responsibility to determine whether the proposed method provides a degree of assurance that is comparable to that provided by the methods listed in this section. The owner shall submit the request and all supporting information as part of the plan of operation.

NR 520.06 History History: Cr. Register, January, 1988, No. 385, eff. 2-6-88; am. (intro.), (1) (a), (b), (2) to (4), (5) (a), (b), (7) (a), (b), Register, June, 1996, No. 486, eff. 7-1-96; correction in (6) (b) was made under s. 13.93 (2m) (b) 7., Stats., Register March 2003 No. 567.

NR 520.07 NR 520.07 Cost estimates.

NR 520.07(1) (1) General. For the purpose of determining the amount of proof of financial responsibility that is required in s. NR 520.06, the owner shall estimate the total cost in current dollars of closure for the point in time during operation of the facility when the extent and manner of its operation make closure most expensive, estimate the annual cost in current dollars for each year of the long-term care proof of owner responsibility period for the facility and submit the estimated closure and long-term care costs together with all necessary justification to the department for approval as part of the plan of operation submittal. The costs shall be based on a third party performing the work and reported on a per unit basis. The source of estimates shall be indicated.

NR 520.07(1m) (1m) Adjustments. The owner shall prepare and submit to the department a new cost estimate for closure and long-term care during the active life of the facility as follows:

NR 520.07(1m)(a) (a) Once every 10 years using current dollars, unless the costs are revised within the 10 year period as required under par. (b); and

NR 520.07(1m)(b) (b) Due to a change in site design or operation or both approved by the department in writing.

NR 520.07(2) (2) Closure costs for landfills. At a minimum, closure costs for a landfill shall include all of the following:

NR 520.07(2)(a) (a) The purchasing, hauling, placement, and documentation testing of all the final cover materials including soils, membranes, fabrics, and grids and topsoil.

NR 520.07(2)(b) (b) Seeding, fertilizing, mulching, and labor.

NR 520.07(2)(c) (c) The installation of gas removal and treatment devices.

NR 520.07(2)(d) (d) The cost of preparing an engineering report documenting the work performed.