358,59
Section
59. 77.88 (2) (a) 3. of the statutes is renumbered 77.88 (3) (b) 1. b. and amended to read:
77.88 (3) (b) 1. b. All of an
the owner's managed forest land within a government lot or fractional lot as determined by the U.S. government survey plat.
358,60
Section
60. 77.88 (2) (ac) (title) of the statutes is created to read:
77.88 (2) (ac) (title) Transferred land; requirements met.
358,61
Section
61. 77.88 (2) (am) of the statutes is amended to read:
77.88 (2) (am) Transferred land; requirements not met. If the land transferred under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) and (b), 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).
358,62
Section
62. 77.88 (2) (b) of the statutes is amended to read:
77.88 (2) (b) Remaining land; requirements met. 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
the remaining land 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 file an application with 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 (5m) may be assessed when the remaining land is withdrawn at the expiration of the order.
358,63
Section
63. 77.88 (2) (c) of the statutes is amended to read:
77.88 (2) (c) Remaining land; requirements not met. If the remaining land remaining after a transfer under par. (a) 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.
358,64
Section
64. 77.88 (2) (d) 1. of the statutes is renumbered 77.88 (2) (ac) 1. and amended to read:
77.88 (2) (ac) 1. Within If the land transferred under par. (a) meets the eligibility requirements under s. 77.82 (1) (a) and (b), the land shall continue to be designated as managed forest land if the transferee, within 30 days after a transfer of ownership, the transferee shall, on
files a form provided by the department, file with the department a report of the transfer signed by the transferee. By signing the form, the transferee certifies to the department an intent to comply with the existing management plan for the land and any amendments to the plan. The transferee shall provide proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. 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).
358,65
Section
65. 77.88 (2) (d) 2. of the statutes is renumbered 77.88 (2) (ac) 2.
358,66
Section
66. 77.88 (2) (e) of the statutes is repealed.
358,67
Section
67. 77.88 (2) (f) of the statutes is renumbered 77.88 (2) (ac) 3. and amended to read:
77.88 (2) (ac) 3. If the transferee does not provide the department with the certification required under par. (e) subd. 1., the department shall issue an order withdrawing the land and shall assess against the transferee the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the transferee is not entitled to a hearing on an order withdrawing land under this paragraph subdivision.
358,68
Section
68. 77.88 (2m) of the statutes is created to read:
77.88 (2m) Damage to land. (a) If a parcel of managed forest land has been damaged by a natural disaster, the owner of the parcel may notify the department, and the department shall establish a period of time that the owner of the parcel will have to restore the productivity of the land so that it meets the requirements under s. 77.82 (1) (a) 2.
(b) If the owner fails to complete the restoration in the applicable period of time, the owner may request that the department withdraw all or part of the land in accordance with sub. (3), (3k), or (3L), or the department may proceed with a withdrawal by department order under sub. (1).
(c) The department may promulgate a rule that establishes criteria to be used by the department for determining the length of time that an owner shall have to complete the restoration.
358,69
Section
69. 77.88 (3) (title) of the statutes is amended to read:
77.88 (3) (title) Voluntary withdrawal
; total or partial.
358,70
Section
70. 77.88 (3) of the statutes is renumbered 77.88 (3) (b) (intro.) and amended to read:
77.88 (3) (b) Parts of parcels. (intro.) An owner may Upon request that the department withdraw all or any of an owner of managed forest land to withdraw part of the owner's land meeting one of the requirements specified under sub. (2) (a) 1. to 3. If any remaining land meets the eligibility requirements under s. 77.82 (1) a parcel of managed forest land, the department shall issue an order withdrawing the land subject to the request and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). If the land being withdrawn is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request. if all of the following apply:
358,71
Section
71. 77.88 (3) (am) of the statutes is created to read:
77.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land to withdraw an entire parcel of managed forest land, the department shall issue an order withdrawing the land.
358,72
Section
72. 77.88 (3) (b) 1. (intro.) and 2. of the statutes are created to read:
77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:
2. The land remaining after the withdrawal will continue to meet the eligibility requirements under s. 77.82 (1).
358,73
Section
73. 77.88 (3) (d) of the statutes is created to read:
77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this subsection is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request.
358,74
Section
74. 77.88 (3g) of the statutes is repealed.
358,75
Section
75. 77.88 (3j) of the statutes is created to read:
77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a) Except as provided in par. (b), upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order withdrawing the land subject to the request if all of the following apply:
1. The purpose for which the owner requests that the department withdraw the land is for the sale of the land or for a construction site.
2. The land to be withdrawn is not less than one acre and not more than 5 acres. Partial acres may not be withdrawn.
3. If the land is subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for ownership of land or for a construction site, the owner requests that the department withdraw not less than that minimum acreage.
4. The land remaining after withdrawal meets the eligibility requirements under s. 77.82 (1) (a) and (b).
(b) 1. For land that is designated as managed forest land under an order with a term of 25 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued an order of withdrawal under par. (a) from that parcel of managed forest land during the term of the order.
2. For land that is designated as managed forest land under an order with a term of 50 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued 2 orders of withdrawal under par. (a) from that parcel of managed forest land during the term of the order.
(c) Upon issuance of an order withdrawing land under this subsection, the department shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).
358,76
Section
76. 77.88 (3k) of the statutes is created to read:
77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order of withdrawal if the department determines that the parcel is unable to produce merchantable timber in the amount required under s. 77.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary for the parcel to resume its ability to produce the required amount. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
358,77
Section
77. 77.88 (3L) of the statutes is created to read:
77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order of withdrawal if the department determines that the parcel is unsuitable, due to environmental, ecological, or economic concerns or factors, for the production of merchantable timber. The order shall withdraw only the number of acres that is necessary for the parcel to resume its sustainability to produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
358,78
Section
78. 77.88 (4) of the statutes is repealed.
358,79
Section
79. 77.88 (4m) of the statutes is created to read:
77.88 (4m) Expiration of orders. The department shall maintain a list of orders designating managed forest lands that have expired. The department shall add a parcel to the list within 30 days after the date of expiration. For each expired order, the list shall provide a description of the land and shall identify each municipality in which the managed forest land is located.
358,80
Section
80. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae) and amended to read:
77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am),
(ar), and (b), for land withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following: equal the amount of past tax liability under par. (ac) that is applicable to the land.
358,81
Section
81. 77.88 (5) (a) 1. and 2. of the statutes are repealed.
358,82
Section
82. 77.88 (5) (ab) of the statutes is repealed.
358,83
Section
83. 77.88 (5) (ac) of the statutes is created to read:
77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection, the amount of past tax liability for land to be withdrawn from the managed forest land program, except for land that is part of a large property, shall be calculated by multiplying the total net property tax rate in the municipality in which managed forest land to be withdrawn is located in the year prior to the year in which an order withdrawing the land is issued by an amount equal to the assessed value of the land for that same year, as calculated by the department of revenue, and by then multiplying that product by 10 or by the number of years the land was designated as managed forest land, whichever number is fewer.
358,84
Section
84. 77.88 (5) (af) of the statutes is created to read:
77.88 (5) (af) Tax liability; large property. Except as provided in par. (am), for land that is part of a large property that is withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following:
1. An amount equal to the past tax liability multiplied by the number of years the land was designated as managed forest land, less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).
2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).
358,85
Section
85. 77.88 (5) (am) (title) of the statutes is created to read:
77.88 (5) (am) (title) Converted forest croplands.
358,86
Section
86. 77.88 (5) (am) 1. of the statutes is amended to read:
77.88 (5) (am) 1. The amount calculated under par. (a) (ae) or (af).
358,87
Section
87. 77.88 (5) (ar) of the statutes is repealed.
358,88
Section
88. 77.88 (5) (b) of the statutes is repealed.
358,89
Section
89. 77.88 (5) (c) of the statutes is repealed.
358,90
Section
90. 77.88 (5m) of the statutes is amended to read:
77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department under subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3), and (3m) shall be $300.
358,91
Section
91. 77.88 (8) (b) of the statutes is amended to read:
77.88 (8) (b) The department may not order withdrawal of land remaining after a transfer of ownership is made under par. (a) 1., 2., or 3., or after a lease is entered into under par. (a) 3., or after the department orders withdrawal of land under sub. (3g) (am) unless the remainder fails to meet the eligibility requirements under s. 77.82 (1).
358,92
Section
92. 77.88 (11) of the statutes is amended to read:
77.88 (11) Liability for previous taxes. Withdrawal of land under this section does not affect the liability of the owner for previously levied taxes under s. 77.84 or 77.87.
77.89 (1) (a) By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under ss.
s. 77.84 (3) (b) and 77.87 (3) and 100 percent of each withdrawal tax payment received under s. 77.88 (7) to the treasurer of each municipality in which is located the land to which the payment applies.
358,94
Section
94. 77.89 (1) (c) of the statutes is created to read:
77.89 (1) (c) The department shall distribute from the appropriation under s. 20.370 (5) (dy) $4,600,000 in fiscal year 2016-17, $6,000,000 in fiscal year 2017-18, and $7,000,000 in fiscal year 2018-19 among treasurers of each municipality in which is located land subject to a managed forest land order that is designated as closed to public access under s. 77.83 (1). The department shall distribute to each municipal treasurer an amount in proportion to the number of acres of closed land in that municipality.
358,95
Section
95. 77.89 (2) (a) of the statutes is amended to read:
77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received under sub. (1) (a) and, (b), and (c) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.
358,96
Section
96. 77.91 (3) of the statutes is repealed.
358,97
Section
97. 77.91 (3m) of the statutes is amended to read:
77.91 (3m) Report to legislature. Beginning with calendar year 1992 2015, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. 77.10 (2) (c) or 77.88 (8) that is withdrawn during that calendar year under s. 77.10 or 77.88 exceeds 1% 1 percent of the total amount of land that is subject to contracts under subch. I or subject to orders under this subchapter on December 31 of that calendar year. If the amount of withdrawn or classified land that is so exempt exceeds 1% 1 percent, the department shall make a report of its calculations to the governor and the chief clerk of each house of the legislature for distribution to the appropriate standing committees under s. 13.172 (3).
358,98
Section
98. 77.91 (6) (d) of the statutes is created to read:
77.91 (6) (d) Any signature required of an official or employee of the department or a landowner under this subchapter may be satisfied by an electronic signature, as defined in s. 137.11 (8).
358,99
Section
99. 77.91 (8) of the statutes is created to read:
77.91 (8) Emergency rules. The department may use the procedure under s. 227.24 to promulgate emergency rules under s. 77.82 (1) (bp) 2. f. for the period before the date on which permanent rules under s. 77.82 (1) (bp) 2. f. take effect. Notwithstanding s. 227.24 (1) (c) and (2), emergency rules promulgated under this subsection remain in effect until the first day of the 25th month beginning after the effective date of the emergency rule or the date on which the permanent rules take effect, whichever is earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department is not required to provide evidence that promulgating rules under this subsection as emergency rules is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for rules promulgated under this subsection.
358,100
Section
100
.
Nonstatutory provision.
(1) State forest plan variance. Before March 1, 2017, the department of natural resources shall propose a variance to the master plans of all state forests except for the southern state forests, as defined in section 27.016 (1) (c) of the statutes, and except for Governor Knowles State Forest so that 75 percent of all the land in those state forests combined is classified as a forest production area as provided in section 28.04 (3) (am) of the statutes.
(2) Payments to counties and municipalities. The department of natural resources shall pay to each county and municipality in 2016 an amount equal to the amount received by the respective counties and municipalities in 2015 under section 77.07, 2013 stats., and section 77.87, 2013 stats. The department of natural resources shall pay the amounts required under this subsection not later than December 1, 2016.
358,101
Section
101
.
Initial applicability.
(1)
Yield and severance taxes. The treatment of sections 26.06 (1), 75.36 (2) (a), 77.07, 77.10 (1) (a), 77.86 (2), 77.88 (5) (a) (intro.), 1., and 2., (ar), and (b) and (11), and 77.89 (1) (a) of the statutes first applies to the removal of wood products from forest croplands and the cutting of merchantable timber from managed forest land that occurs on the effective date of this subsection.
