2003 Wisconsin Act 228

228,6 Section 6. 74.30 (1) (f) of the statutes is amended to read:

74.30 (1) (f) Pay to the county treasurer 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am), and all 20% of collections of payments for closed lands under s. 77.84 (2) (b) and (bm).

228,7 Section 7. 74.30 (1) (h) of the statutes is amended to read:

74.30 (1) (h) Retain for the taxation district all woodland tax law collections under s. 77.16 and, 80% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am) , and 80% of collections of payments for closed lands under s. 77.84 (2) (b) and (bm).

228,8 Section 8. 75.35 (2) (f) 3. of the statutes is amended to read:

75.35 (2) (f) 3. Any withdrawal tax and any withdrawal fee due under s. 77.84 (3) (b).

228,9 Section 9. 75.36 (3) (b) of the statutes is amended to read:

75.36 (3) (b) From the net proceeds of the sale of the property, as determined under par. (a), first pay any withdrawal tax and withdrawal fee due under s. 77.84 (3) (b) and then pay to taxing jurisdictions all special assessments and special charges to which the property is subject, including interest and any penalties imposed under s. 74.47. If the net proceeds are not sufficient to pay all outstanding amounts due, the net proceeds shall be prorated to each taxing jurisdiction based upon the ratio that the amount of all special assessments and special charges due that taxing jurisdiction bears to the amount of all special assessments and special charges levied against the property sold, including interest and any penalties imposed under s. 74.47. Amounts payable under this paragraph shall be paid to the taxing jurisdiction within 15 days after the last day of the month in which sale proceeds become available to the county.

228,10 Section 10. 77.81 (4) of the statutes is amended to read:

77.81 (4) "Municipality" means a town or, village, or city.

228,11 Section 11. 77.82 (2) (cm) of the statutes is created to read:

77.82 (2) (cm) A copy of an instrument that has been recorded in the office of the register of deeds of the county in which the property is located that shows the ownership of the land subject to the petition.

228,12 Section 12. 77.82 (2m) (a) of the statutes is amended to read:

77.82 (2m) (a) Except as provided in par. (b), a petition under sub. (2) or, (4m), or (12) shall be accompanied by a nonrefundable application fee of $100 $300.

228,13 Section 13. 77.82 (2m) (b) of the statutes is amended to read:

77.82 (2m) (b) If the petition under sub. (2), (4m), or (12) is accompanied by a proposed management plan as provided in par. (c), the nonrefundable application fee shall be $10 $20 unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter.

228,14 Section 14. 77.82 (2m) (b) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is repealed and recreated to read:

77.82 (2m) (b) If the petition under sub. (2), (4m), or (12) is accompanied by a management plan, the nonrefundable application fee shall be $20 unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter.

228,15 Section 15. 77.82 (2m) (c) of the statutes is repealed.

228,16 Section 16. 77.82 (2m) (d) of the statutes is renumbered 77.82 (2m) (d) 1. and amended to read:

77.82 (2m) (d) 1. All the fees collected under this subsection shall be deposited in the conservation fund. The All of the fees collected under par. (b) and $10 $20 of each $100 $300 fee collected under par. (a) shall be credited to the appropriation under s. 20.370 (1) (cr), except as provided under subd. 2.

228,17 Section 17. 77.82 (2m) (d) 2. of the statutes is created to read:

77.82 (2m) (d) 2. The department may establish by rule a different amount of each $300 fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1) (cr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.

228,18 Section 18. 77.82 (2m) (dm) of the statutes is created to read:

77.82 (2m) (dm) The fees collected under pars. (a) and (e) that are not credited to the appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation under s. 20.370 (1) (cx).

228,19 Section 19. 77.82 (2m) (e) of the statutes is amended to read:

77.82 (2m) (e) If the proposed a management plan accompanying a petition filed under sub. (2), (4m), or (12) is not approved by the department under its initial review under sub. (3) (a), the department shall collect from the petitioner a fee in an amount equal to $100 $300 less the amount the petitioner paid under par. (c) (b).

228,20 Section 20. 77.82 (3) (c) (intro.) of the statutes is amended to read:

77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be prepared by a plan writer certified by the department or prepared by the department itself and shall include all of the following:

228,21 Section 21. 77.82 (3) (c) 6. of the statutes is amended to read:

77.82 (3) (c) 6. A description of the forestry practices, including harvesting, thinning and reforestation, that will be undertaken during the term of the order, specifying the period of time in which each is intended to will be completed.

228,22 Section 22. 77.82 (3) (g) of the statutes is created to read:

77.82 (3) (g) The department shall promulgate rules specifying the qualifications that a person must satisfy to become a certified plan writer. For management plans prepared by the department under this subsection, the department may contract with plan writers certified by the department to prepare these plans.

228,23 Section 23. 77.82 (4) of the statutes is amended to read:

77.82 (4) Additions to managed forest land. An owner of land that is designated as managed forest land under an order that takes effect on or after the effective date of this subsection .... [revisor inserts date], may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's that designated land. The petition shall be accompanied by a nonrefundable $10 $20 application fee unless a different amount of for the fee is established in the same manner as the fee under sub. (2m) (b) by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The petition shall be submitted filed on a department form and shall contain any additional information required by the department.

228,24 Section 24. 77.82 (4g) of the statutes is created to read:

77.82 (4g) Designation of additional managed forest land for certain owners. (a) If an owner of land that is designated as managed forest land under an order that takes effect before the effective date of this paragraph .... [revisor inserts date], wishes to have an additional parcel of land that is at least 10 acres in size and that satisfies the other requirements in sub. (1) designated as managed forest land, the owner may petition the department under sub. (2) for a new order covering the additional land.

(b) If an owner of land that is designated as managed forest land under an order that takes effect before the effective date of this paragraph .... [revisor inserts date], wishes to have designated as managed forest land an additional parcel of land that is in the same municipality, that is at least 3 acres in size, that does not satisfy the requirements in sub. (1), and that is contiguous to any of that designated land, the owner may withdraw the designated land and may petition the department under sub. (2) for a new order covering both the withdrawn land and the additional land. The withdrawal tax and the withdrawal fee under s. 77.88 (5) and (5m) do not apply to a withdrawal under this paragraph.

228,25 Section 25 . 77.82 (7) (c) of the statutes is renumbered 77.82 (7) (c) 1. and amended to read:

77.82 (7) (c) 1. Except as provided in par. (d), if a petition is received on or before January 31 of any year from a petitioner who owns less than 1,000 acres in this state or on or before March 31 of any year from any other petitioner other than a petitioner who owns less than 1,000 acres in this state, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition on or before the following November 21.

228,26 Section 26. 77.82 (7) (c) 2. of the statutes is created to read:

77.82 (7) (c) 2. Except as provided in par. (d), if a petition is received on or before July 1 of any year from a petitioner who owns less than 1,000 acres in this state, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition before November 21 of the year following the year in which the petition is received.

228,27 Section 27. 77.82 (7) (c) 2. of the statutes, as created by 2003 Wisconsin Act .... (this act), is amended to read:

77.82 (7) (c) 2. Except as provided in subd. 3. or par. (d), if a petition is received on or before July 1 of any year from a petitioner who owns less than 1,000 acres in this state, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition before November 21 of the year following the year in which the petition is received.

228,28 Section 28. 77.82 (7) (c) 3. of the statutes is created to read:

77.82 (7) (c) 3. Except as provided in par. (d), if a petition is received on or before May 15 of any year from a petitioner who owns less than 1,000 acres in this state, who, before the deadline established by the department by rule, submitted a draft management plan prepared by a plan writer certified by the department, and who submits a completed plan, as defined by the department by rule, with the petition, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition before the following November 21.

228,29 Section 29. 77.82 (8) of the statutes is amended to read:

77.82 (8) Order. If a petition under sub. (2) or, (4m), or (12) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the petition. If a petition under sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the petitioner with a copy of the order or amended order and shall also file a copy with the department of revenue, the supervisor of assessments and the clerk of the municipality, and shall record the order with the register of deeds in the county, in which the land is located.

228,30 Section 30. 77.82 (12) of the statutes is amended to read:

77.82 (12) Renewal. The department shall notify each owner of managed forest land of the expiration date of an order no later than the January 31 preceding the expiration date. The An owner of managed forest land may petition the department under sub. (2) for renewal of the order. The A petition filed by an owner of 1,000 acres or more in this state shall be filed no later than the March 31 and before the expiration date of the order. A petition filed by an owner of less than 1,000 acres in this state shall be filed no later than the 2nd July 1 before the expiration date of the order. The petition shall specify whether the owner wants the order renewed for 25 or 50 years. The notice and hearing provisions under subs. (5) and, (6), and (7) do not apply to a petition under this subsection. The department may deny the petition only if the land fails to meet the eligibility requirements under sub. (1), if the owner has failed to comply with the management plan that is in effect on the date that the petition for renewal is filed, or if there are delinquent taxes on the land. If the petition is denied, the department shall state the reason for the denial in writing.

228,31 Section 31 . 77.82 (12) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

77.82 (12) Renewal. An owner of managed forest land may petition the department under sub. (2) for renewal of the order. A petition filed by an owner of 1,000 acres or more in this state shall be filed no later than the March 31 before the expiration date of the order. A petition filed by an owner of less than 1,000 acres in this state shall be filed no later than the 2nd July 1 before the expiration date of the order, except that if the owner satisfies the requirement in sub. (7) (c) 3., the petition shall be filed no later than the May 15 before the expiration date of the order. The petition shall specify whether the owner wants the order renewed for 25 or 50 years. The provisions under subs. (5), (6), and (7) do not apply to a petition under this subsection. The department may deny the petition only if the land fails to meet the eligibility requirements under sub. (1), if the owner has failed to comply with the management plan that is in effect on the date that the petition for renewal is filed, or if there are delinquent taxes on the land. If the petition is denied, the department shall state the reason for the denial in writing.

228,32 Section 32. 77.83 (1) (a) 1. of the statutes is amended to read:

77.83 (1) (a) 1. A maximum of 80 160 acres in the municipality, of which not more than 80 acres may be land designated as managed forest land before the effective date of this subdivision .... [revisor inserts date].

228,33 Section 33. 77.83 (1m) of the statutes is created to read:

77.83 (1m) Modification of designation. For a managed forest land order that takes effect on or after the effective date of this subsection .... [revisor inserts date], the owner of the managed forest land may modify the designation of a closed or open area 2 times during the term of the order. For a managed forest land order that takes effect before the effective date of this subsection .... [revisor inserts date], the owner of the managed forest land may modify the designation of a closed or open area 2 times during the period beginning with the effective date of this subsection .... [revisor inserts date], and ending with the expiration date of the order, regardless of whether the owner has previously modified the designation as authorized by rules promulgated by the department.

228,34 Section 34. 77.84 (2) (a) of the statutes is amended to read:

77.84 (2) (a) Each For managed forest land orders that take effect before the effective date of this paragraph .... [revisor inserts date], each owner of managed forest land shall pay to the municipal treasurer an acreage share of 74 cents per acre on or before January 31.

228,35 Section 35. 77.84 (2) (am) of the statutes is created to read:

77.84 (2) (am) For managed forest land orders that take effect on or after the effective date of this paragraph .... [revisor inserts date], each owner of managed forest land shall pay to the municipal treasurer, on or before January 31, an amount that is equal to 5 percent of the average statewide property tax per acre of property classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre of managed forest land.

228,36 Section 36. 77.84 (2) (b) of the statutes is amended to read:

77.84 (2) (b) In For managed forest land orders that take effect before the effective date of this paragraph .... [revisor inserts date], in addition to the payment under par. (a), each owner shall pay $1 for each acre that is designated as closed under s. 77.83. The payment shall be made to the municipal treasurer on or before January 31.

228,37 Section 37. 77.84 (2) (bm) of the statutes is created to read:

77.84 (2) (bm) For managed forest land orders that take effect on or after the effective date of this paragraph .... [revisor inserts date], in addition to the payment under par. (am), each owner of managed forest land shall pay to the municipal treasurer, on or before January 31, an amount that is equal to 20 percent of the average statewide property tax per acre of property classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre that is designated as closed under s. 77.83.

228,38 Section 38. 77.84 (2) (cm) of the statutes is created to read:

77.84 (2) (cm) For purposes of determining the per acre amounts under pars. (am) and (bm), in the year in which this paragraph takes effect .... [revisor inserts date], and in 2007 and each 5th year thereafter, the department of revenue shall determine the average statewide tax per acre of property classified under s. 70.32 (2) (a) 6. by multiplying the average equalized value of property classified under s. 70.32 (2) (a) 6., as determined under s. 70.57, by the average tax rate determined under s. 76.126.

228,39 Section 39. 77.84 (3) (b) of the statutes is amended to read:

77.84 (3) (b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under s. 77.88 (1) does not apply to the department's action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the withdrawal tax, as determined under s. 77.88 (5), and the. The amount of the tax and the fee shall be payable to the department under s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund.

228,40 Section 40. 77.87 (1g) of the statutes is created to read:

77.87 (1g) Exemption. For a managed forest land order that takes effect on or after the effective date of this subsection .... [revisor inserts date], the owner of the managed forest land is exempt from payment of the yield tax under sub. (1) for the first 5 years of the managed forest land order. The exemption under this subsection does not apply to managed forest land converted pursuant to a petition approved under s. 77.82 (7) (d) or to a renewal of managed forest land order under s. 77.82 (12).

228,41 Section 41. 77.876 of the statutes is created to read:

77.876 Noncompliance assessment. (1) Assessment. The department shall certify to the municipality in which the property is located an owner's failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompliance assessment of $250 against the owner for each failure. The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address and to the municipality.

(2) Payment. An assessment under sub. (1) is due and payable to the municipality on the last day of the month following the date the certificate is mailed to the owner. The municipality shall collect interest at the rate of 12 percent per year on any assessment that is paid later than the due date.

(3) Owner's liability. The owner is personally liable for an assessment under sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut. If the merchantable timber cut is mingled with other wood products, the unpaid assessment becomes a lien against all of the wood products while they are in the owner's possession or in the possession of any person other than a purchaser for value without notice in the usual course of business.

(4) Delinquency. If an assessment due under sub. (1) is not paid on or before the last day of the August following the date specified under sub. (2), the municipality shall certify to the taxation district clerk the description of the land and the amount due for the assessment and interest. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.

228,42 Section 42. 77.88 (1) (a) of the statutes is amended to read:

77.88 (1) (a) The department may, at the request of the owner of managed forest land or of the governing body of the municipality in which any managed forest land is located, or at its own discretion, investigate to determine whether the designation as managed forest land should be withdrawn. The Except as provided in par. (am), the department shall notify the owner of the land and the mayor of the city, the chairperson of the town, or the president of the village in which the land is located of the investigation.

228,43 Section 43. 77.88 (1) (am) of the statutes is created to read:

77.88 (1) (am) If a city or village is organized under subch. I of ch. 64, the department shall notify the president of the city council or village board of any investigation under par. (a).

228,44 Section 44. 77.88 (1) (c) of the statutes is amended to read:

77.88 (1) (c) If the department determines that land should be withdrawn, it shall issue an order withdrawing the land as managed forest land and shall assess against the owner the tax under sub. (5) and the withdrawal fee under sub. (5m).

228,45 Section 45. 77.88 (2) (am) of the statutes is amended to read:

77.88 (2) (am) If the land transferred under par. (a) does not meet the eligibility requirements under s. 77.82 (1), the department shall issue an order withdrawing the land from managed forest land designation and shall assess against the owner a withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

228,46 Section 46. 77.88 (2) (b) of the statutes is amended to read:

77.88 (2) (b) If the land remaining after a transfer under par. (a) is contiguous and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it shall continue to be designated as managed forest land until the expiration of the existing order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not petition the department for renewal of the order if the parcel contains less than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed when the remaining land is withdrawn at the expiration of the order.

228,47 Section 47. 77.88 (2) (c) of the statutes is amended to read:

77.88 (2) (c) If the remaining land does not meet the eligibility requirements under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the land and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this paragraph.

228,48 Section 48. 77.88 (2) (d) of the statutes is renumbered 77.88 (2) (d) 1. and amended to read:

77.88 (2) (d) 1. Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 $100 fee which shall be deposited in the conservation fund and. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).