AB1-ASA1-CA1,211,6 6254. Page 118, line 3: on lines 3, 11 and 14, delete "P.L. 106-554,".
AB1-ASA1-CA1,211,7 7255. Page 118, line 24: delete "P.L. 106-554, P.L. 106-573,".
AB1-ASA1-CA1,211,11 10258. Page 119, line 18: on lines 18 and 21, delete "P.L. 106-554, P.L.
11106-573,
".
AB1-ASA1-CA1,211,12 12259. Page 120, line 6: delete "P.L. 106-230, P.L.".
AB1-ASA1-CA1,211,13 13260. Page 120, line 7: delete "106-519, P.L. 106-554, P.L. 106-573,".
AB1-ASA1-CA1,211,14 14261. Page 120, line 17: delete "P.L. 106-230, P.L. 106-519,".
AB1-ASA1-CA1,211,15 15262. Page 120, line 18: delete "P.L. 106-554, P.L. 106-573,".
AB1-ASA1-CA1,211,16 16263. Page 120, line 25: delete "106-170, P.L." and substitute "106-170,".
AB1-ASA1-CA1,211,18 17264. Page 121, line 1: delete that line and substitute "and P.L. 107-16,
18excluding
".
AB1-ASA1-CA1,211,20 20266. Page 121, line 4: delete "P.L. 106-519, P.L. 106-554, P.L. 106-573,".
AB1-ASA1-CA1,211,21 21267. Page 121, line 8: delete "and before January 1, 2001,".
AB1-ASA1-CA1,212,2
1268. Page 121, line 12: delete "P.L. 106-200, P.L. 106-230, P.L. 106-519,
2P.L.
".
AB1-ASA1-CA1,212,3 3269. Page 121, line 13: delete "106-554, P.L. 106-573,".
AB1-ASA1-CA1,212,4 4270. Page 121, line 23: delete "P.L. 106-200, P.L. 106-230, P.L. 106-519,".
AB1-ASA1-CA1,212,5 5271. Page 121, line 24: delete "P.L. 106-554, P.L. 106-573,".
AB1-ASA1-CA1,212,6 6272. Page 122, line 5: delete "and before January 1, 2001,".
AB1-ASA1-CA1,212,7 7273. Page 122, line 6: delete "P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L.".
AB1-ASA1-CA1,212,8 8274. Page 122, line 7: delete "106-554, P.L. 106-573, and".
AB1-ASA1-CA1,212,9 9275. Page 122, line 9: delete that line and substitute "and P.L.".
AB1-ASA1-CA1,212,11 10276. Page 122, line 12: delete the material beginning with that line and
11ending with page 124, line 14.
AB1-ASA1-CA1,212,13 12277. Page 125, line 19: delete the material beginning with that line and
13ending with page 129, line 2.
AB1-ASA1-CA1,212,14 14278. Page 129, line 10: on lines 10, 17 and 25, delete "P.L. 106-554,".
AB1-ASA1-CA1,212,17 16280. Page 130, line 12: on lines 12 and 20, delete "P.L. 106-554, P.L.
17106-573,
".
AB1-ASA1-CA1,212,18 18281. Page 131, line 3: on lines 3 and 6, delete "P.L. 106-554, P.L. 106-573,".
AB1-ASA1-CA1,212,19 19282. Page 131, line 14: delete "P.L. 106-230, P.L. 106-519, P.L. 106-554,".
AB1-ASA1-CA1,212,22 21284. Page 131, line 23: delete "P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L.
22106-573,
".
AB1-ASA1-CA1,213,1
1285. Page 132, line 5: delete "P.L. 106-230, P.L. 106-519,".
AB1-ASA1-CA1,213,2 2286. Page 132, line 6: delete "P.L. 106-554, P.L. 106-573,".
AB1-ASA1-CA1,213,3 3287. Page 132, line 8: delete "P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L.".
AB1-ASA1-CA1,213,4 4288. Page 132, line 9: delete "106-573,".
AB1-ASA1-CA1,213,6 5289. Page 132, line 12: delete the material beginning with "and" and ending
6with "2001," on line 13.
AB1-ASA1-CA1,213,7 7290. Page 132, line 17: delete that line and substitute "amended by".
AB1-ASA1-CA1,213,8 8291. Page 132, line 18: delete "and P.L. 107-16" and substitute "P.L. 107-16".
AB1-ASA1-CA1,213,9 9292. Page 133, line 1: delete that line and substitute "and P.L.".
AB1-ASA1-CA1,213,10 10293. Page 133, line 7: delete "and before January 1, 2001,".
AB1-ASA1-CA1,213,11 11294. Page 133, line 8: delete "P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L.".
AB1-ASA1-CA1,213,12 12295. Page 133, line 9: delete "106-554, P.L. 106-573, and".
AB1-ASA1-CA1,213,13 13296. Page 133, line 11: delete that line and substitute "P.L.".
AB1-ASA1-CA1,213,15 14297. Page 133, line 14: delete the material beginning with that line and
15ending with page 135, line 9.
AB1-ASA1-CA1,213,17 16298. Page 135, line 24: delete the material beginning with that line and
17ending with page 138, line 9.
AB1-ASA1-CA1,213,18 18299. Page 139, line 16: after that line insert:
AB1-ASA1-CA1,213,19 19" Section 233e. 77.52 (13) of the statutes is amended to read:
AB1-ASA1-CA1,214,1020 77.52 (13) For the purpose of the proper administration of this section and to
21prevent evasion of the sales tax it shall be presumed that all receipts are subject to
22the tax until the contrary is established. The burden of proving that a sale of tangible

1personal property or services is not a taxable sale at retail is upon the person who
2makes the sale unless that person takes from the purchaser a certificate to the effect
3that the property or service is purchased for resale or is otherwise exempt; except
4that no certificate is required for sales of cattle, sheep, goats, and pigs that are sold
5at a livestock market, as defined in s. 95.68 (1) (e), and
no certificate is required for
6sales of commodities, as defined in 7 USC 2, that are consigned for sale in a
7warehouse in or from which the commodity is deliverable on a contract for future
8delivery subject to the rules of a commodity market regulated by the U.S. commodity
9futures trading commission if upon the sale the commodity is not removed from the
10warehouse.
AB1-ASA1-CA1, s. 233g 11Section 233g. 77.53 (10) of the statutes is amended to read:
AB1-ASA1-CA1,214,2512 77.53 (10) For the purpose of the proper administration of this section and to
13prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
14tangible personal property or taxable services sold by any person for delivery in this
15state is sold for storage, use, or other consumption in this state until the contrary is
16established. The burden of proving the contrary is upon the person who makes the
17sale unless that person takes from the purchaser a certificate to the effect that the
18property or taxable service is purchased for resale, or otherwise exempt from the tax;
19except that no certificate is required for sales of cattle, sheep, goats, and pigs that are
20sold at a livestock market, as defined in s. 95.68 (1) (e), and
no certificate is required
21for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a
22warehouse in or from which the commodity is deliverable on a contract for future
23delivery subject to the rules of a commodity market regulated by the U.S. commodity
24futures trading commission if upon the sale the commodity is not removed from the
25warehouse.".
AB1-ASA1-CA1,215,1
1300. Page 139, line 16: after that line insert:
AB1-ASA1-CA1,215,2 2" Section 232p. 73.03 (52) of the statutes is amended to read:
AB1-ASA1-CA1,215,83 73.03 (52) To enter into agreements with the internal revenue service Internal
4Revenue Service
that provide for offsetting state tax refunds against federal tax
5obligations; and to charge a fee up to $25 per transaction for such offsets; and
6offsetting federal tax refunds against state tax obligations, if the agreements provide
7that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those
8agreements.".
AB1-ASA1-CA1,215,9 9301. Page 139, line 16: after that line insert:
AB1-ASA1-CA1,215,10 10" Section 232m. 73.03 (28d) of the statutes is created to read:
AB1-ASA1-CA1,215,1611 73.03 (28d) To enter into a contract to participate in the multistate tax
12commission audit program. The department shall allocate a portion of the amount
13collected under chs. 71 and 77 through the contract to the appropriation under s.
1420.566 (1) (hn) to pay the fees necessary to participate in the multistate tax
15commission audit program. The department shall allocate the remainder of such
16collections to the general fund.".
AB1-ASA1-CA1,215,17 17302. Page 139, line 16: after that line insert:
AB1-ASA1-CA1,215,18 18" Section 233L. 77.82 (2) (intro.) of the statutes is amended to read:
AB1-ASA1-CA1,216,319 77.82 (2) Petition. (intro.) Any owner of land may petition the department to
20designate any eligible parcel of land as managed forest land. A petition may include
21any number of eligible parcels under the same ownership in a single municipality.
22Each petition shall be submitted on a form provided by the department and shall be
23accompanied by a nonrefundable $10 application fee unless a different amount of the
24fee is established by the department by rule at an amount equal to the average

1expense to the department of recording an order issued under this subchapter. The
2fee shall be deposited in the conservation fund and credited to the appropriation
3under s. 20.370 (1) (cr).
Each petition shall include all of the following:
AB1-ASA1-CA1, s. 233m 4Section 233m. 77.82 (2m) of the statutes is created to read:
AB1-ASA1-CA1,216,75 77.82 (2m) Fees for petitions. (a) Except as provided in par. (b), a petition
6under sub. (2) or (4m) shall be accompanied by a nonrefundable application fee of
7$100.
AB1-ASA1-CA1,216,118 (b) If the petition is accompanied by a proposed management plan as provided
9in par. (c), the nonrefundable application fee shall be $10 unless a different amount
10for the fee 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.
AB1-ASA1-CA1,216,1312 (c) A proposed management plan that qualifies for the reduced fee under par.
13(b) shall be one of the following:
AB1-ASA1-CA1,216,1514 1. A management plan prepared by a qualified forester, as defined by rule by
15the department.
AB1-ASA1-CA1,216,1616 2. Any other management plan approved by the department.
AB1-ASA1-CA1,216,1917 3. For petitions under sub. (4m), a recent management plan that was approved
18by the department for the forest cropland that is subject to the conversion petition
19under sub. (4m).
AB1-ASA1-CA1,216,2220 (d) All the fees collected under this subsection shall be deposited in the
21conservation fund. The fees collected under par. (b) and $10 of each $100 fee collected
22under par. (a) shall be credited to the appropriation under s. 20.370 (1) (cr).
AB1-ASA1-CA1,216,2523 (e) If the proposed management plan is not approved by the department under
24its initial review under sub. (3) (a), the department shall collect from the petitioner
25a fee in an amount equal to $100 less the amount the petitioner paid under par. (c).
AB1-ASA1-CA1, s. 233n
1Section 233n. 77.82 (3) (a) of the statutes is amended to read:
AB1-ASA1-CA1,217,72 77.82 (3) (a) The petitioner may submit a proposed management plan for the
3entire acreage of each parcel with the petition. The department, after considering
4the owner's forest management objectives as stated under sub. (2) (e), shall review
5and
either approve or disapprove the proposed plan. If the department disapproves
6a plan, it shall inform the petitioner of the changes necessary to qualify the plan for
7approval upon subsequent review.
AB1-ASA1-CA1, s. 233nm 8Section 233nm. 77.82 (4) of the statutes is amended to read:
AB1-ASA1-CA1,217,179 77.82 (4) Additions to managed forest land. An owner may petition the
10department to designate as managed forest land an additional parcel of land in the
11same municipality if the additional parcel is at least 3 acres in size and is contiguous
12to any of the owner's designated land. The petition shall be accompanied by a
13nonrefundable $10 application fee unless a different amount of the fee is established
14in the same manner as the fee under sub. (2) (2m) (b). The fee shall be deposited in
15the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The
16petition shall be submitted on a department form and shall contain any additional
17information required by the department.
AB1-ASA1-CA1, s. 233o 18Section 233o. 77.82 (4m) (bn) of the statutes is repealed.
AB1-ASA1-CA1, s. 233p 19Section 233p. 77.82 (4m) (c) of the statutes is repealed.".
AB1-ASA1-CA1,217,20 20303. Page 139, line 16: after that line insert:
AB1-ASA1-CA1,217,22 21" Section 232f. 71.93 (1) (a) 3. of the statutes, as affected by 2001 Wisconsin
22Act 16
, is amended to read:
AB1-ASA1-CA1,218,3
171.93 (1) (a) 3. An amount that the department of health and family services
2may recover under s. 49.45 (2) (a) 10. or 49.497, if the department of health and
3family services has certified the amount under s. 49.85.".
AB1-ASA1-CA1,218,4 4304. Page 139, line 16: after that line insert:
AB1-ASA1-CA1,218,5 5" Section 233b. 74.48 of the statutes is repealed.
AB1-ASA1-CA1, s. 233d 6Section 233d. 74.485 of the statutes is created to read:
AB1-ASA1-CA1,218,8 774.485 Penalty for converting agricultural land. (1) Definition. In this
8section, "agricultural land" has the meaning given in s. 70.32 (2) (c) 1.
AB1-ASA1-CA1,218,19 9(2) Penalty. Except as provided in sub. (4), a person who owns land that has
10been assessed as agricultural land under s. 70.32 (2r) and who converts the land's
11use so that the land is not eligible to be assessed as agricultural land under s. 70.32
12(2r), as determined by the assessor of the taxation district in which the land is
13located, shall pay a penalty to the county in which the land is located in an amount,
14calculated by the county treasurer, that is equal to the number of acres converted
15multiplied by the amount of the difference between the average fair market value of
16an acre of agricultural land sold in the county in the year before the year that the
17person converts the land, as determined under sub. (3), and the average equalized
18value of an acre of agricultural land in the county in the year before the year that the
19person converts the land, as determined under sub. (3), multiplied by the following:
AB1-ASA1-CA1,218,2020 (a) Five percent, if the converted land is more than 30 acres.
AB1-ASA1-CA1,218,2221 (b) Seven and one-half percent, if the converted land is 30 acres or less but at
22least 10 acres.
AB1-ASA1-CA1,218,2323 (c) Ten percent, if the converted land is less than 10 acres.
AB1-ASA1-CA1,219,6
1(3) Value determination. Annually, the department of revenue shall
2determine the average equalized value of an acre of agricultural land in each county
3in the previous year, as provided under s. 70.57, and the average fair market value
4of an acre of agricultural land sold in each county in the previous year based on the
5sales in each county in the previous year of parcels of agricultural land that are 38
6acres or more to buyers who intend to use the land as agricultural land.
AB1-ASA1-CA1,219,13 7(4) Exceptions and deferral. (a) A person who owns land that has been
8assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so
9that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r) is
10not subject to a penalty under sub. (2) if the converted land may be assessed as
11swamp or waste under s. 70.32 (2) (a) 5., as productive forest land under s. 70.32 (2)
12(a) 6., or as other under s. 70.32 (2) (a) 7. or if the amount of the penalty determined
13under sub. (2) represents less than $25 for each acre of converted land.
AB1-ASA1-CA1,219,2414 (b) If a person owes a penalty under sub. (2), the treasurer of the county in
15which the person's land is located may defer payment of the penalty to the succeeding
16taxable year if the person demonstrates to the assessor of the taxation district in
17which the land is located that the person's land will be used as agricultural land in
18the succeeding taxable year. A person who receives a deferral under this paragraph
19is not subject to the penalty under sub. (2) related to the deferral, if the person's land
20is used as agricultural land in the succeeding taxable year. If the land of a person
21who receives a deferral under this paragraph is not used as agricultural land in the
22succeeding taxable year, the person shall pay the penalty with interest at the rate
23of 1% a month, or fraction of a month, from the date that the treasurer granted a
24deferral to the date that the penalty is paid.
Loading...
Loading...