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2174.485 Penalty for converting agricultural land. (1)
Definition. In this
22section, "agricultural land" has the meaning given in s. 70.32 (2) (c) 1.
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1(2) Penalty. Except as provided in sub. (4), a person who owns land that has
2been assessed as agricultural land under s. 70.32 (2r) and who converts the land's
3use so that the land is not eligible to be assessed as agricultural land under s. 70.32
4(2r), as determined by the assessor of the taxation district in which the land is
5located, shall pay a penalty to the county in which the land is located in an amount,
6calculated by the county treasurer, that is equal to the number of acres converted
7multiplied by the amount of the difference between the average fair market value of
8an acre of agricultural land sold in the county in the year before the year that the
9person converts the land, as determined under sub. (3), and the average equalized
10value of an acre of agricultural land in the county in the year before the year that the
11person converts the land, as determined under sub. (3), multiplied by the following:
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(a) Five percent, if the converted land is more than 30 acres.
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(b) Seven and one-half percent, if the converted land is 30 acres or less but at
14least 10 acres.
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(c) Ten percent, if the converted land is less than 10 acres.
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16(3) Value determination. Annually, the department of revenue shall
17determine the average equalized value of an acre of agricultural land in each county
18in the previous year, as provided under s. 70.57, and the average fair market value
19of an acre of agricultural land sold in each county in the previous year based on the
20sales in each county in the previous year of parcels of agricultural land that are 38
21acres or more to buyers who intend to use the land as agricultural land.
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22(4) Exceptions and deferral. (a) A person who owns land that has been
23assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so
24that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r) is
1not subject to a penalty under sub. (2) if the amount of the penalty determined under
2sub. (2) represents less than $25 for each acre of converted land.
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(b) If a person owes a penalty under sub. (2), the treasurer of the county in
4which the person's land is located may defer payment of the penalty to the succeeding
5taxable year if the person demonstrates to the assessor of the taxation district in
6which the land is located that the person's land will be used as agricultural land in
7the succeeding taxable year. A person who receives a deferral under this paragraph
8is not subject to the penalty under sub. (2) related to the deferral, if the person's land
9is used as agricultural land in the succeeding taxable year. If the land of a person
10who receives a deferral under this paragraph is not used as agricultural land in the
11succeeding taxable year, the person shall pay the penalty with interest at the rate
12of 1% a month, or fraction of a month, from the date that the treasurer granted a
13deferral to the date that the penalty is paid.
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14(5) Payment. Except as provided in sub. (4), a person who owes a penalty under
15sub. (2) shall pay the penalty to the county in which the person's land related to the
16penalty is located no later than 30 days after the date that the penalty is assessed.
17A penalty that is not paid on the date it is due is considered delinquent and shall be
18paid with interest at the rate of 1% a month, or fraction of a month, from the date that
19the penalty is assessed to the date that the penalty is paid. The county shall collect
20an unpaid penalty as a special charge against the land related to the penalty.