Amendment AA1-ASA1-SB55

SB55-ASA1-AA1,652,21 77.07 (2) Penalty, collections. If any severance tax remain remains unpaid for 30 days after it becomes due, there shall then be added a penalty of 10%, and such tax and penalty shall thereafter draw interest at the rate of one per cent percent per month until paid. At the expiration of said 30 days the department of natural resources fish, wildlife, parks, and forestry shall report to the attorney general any unpaid severance tax, adding said penalty, and the attorney general shall thereupon proceed to collect the same with penalty and interest by suit against the owner and by attachment or other legal means to enforce the lien and by action on the bond mentioned in s. 77.06 (1), or by any or all such means.

SB55-ASA1-AA1, s. 2243i Section 2243i. 77.08 of the statutes is amended to read:

SB55-ASA1-AA1,653,6 77.08 Supplemental severance tax. At any time within one year after any cutting should have been reported, the department of natural resources fish, wildlife, parks, and forestry after due notice to the owner and opportunity to be heard, and on evidence duly made a matter of record, may determine whether the quantity of wood products cut from any such land, did in fact substantially exceed the amount on which the severance tax theretofore levied was based, and if so shall assess a supplemental severance tax which, in all respects, shall have the same force and effect as the former severance tax, except only it shall not be a lien on any property the title of which has passed to a purchaser for value without notice.

SB55-ASA1-AA1, s. 2243j Section 2243j. 77.09 (1) of the statutes is amended to read:

SB55-ASA1-AA1,653,12 77.09 (1) Any person who fails to report or shall intentionally make any false statement or report to the department of natural resources fish, wildlife, parks, and forestry required by s. 77.06 shall forfeit not more than $1,000. An action under this section shall not be a bar to a cancellation of entry and order of withdrawal under s. 77.10.

SB55-ASA1-AA1, s. 2243k Section 2243k. 77.10 (1) of the statutes is amended to read:

SB55-ASA1-AA1,654,16 77.10 (1) Investigations, cancellations, conveyances. (a) The department of natural resources fish, wildlife, parks, and forestry shall on the application of the department of revenue or the owner of any forest croplands or the town board of the town in which said lands lie and may on its own motion at any time cause an investigation to be made and hearing to be had as to whether any forest croplands shall continue under this subchapter. If on such hearing after due notice to and opportunity to be heard by the department of revenue, the town and the owner, the department of natural resources fish, wildlife, parks, and forestry finds that any such lands are not meeting the requirements set forth in s. 77.02 or that the owner has made use of the land for anything other than forestry or has failed to practice sound forestry on the land, the department of natural resources fish, wildlife, parks, and forestry shall cancel the entry of such description and issue an order of withdrawal, and the owner shall be liable for the tax and penalty under sub. (2). Copies of the order of withdrawal specifying the description shall be filed by the department of natural resources fish, wildlife, parks, and forestry with all officers designated to receive copies of the order of entry and withdrawal and this subchapter shall not thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be needed to collect any previously levied severance or supplemental severance tax. If the owner shall not repay the amounts on or before the last day of February next succeeding the return of such lands to the general property tax roll as provided in sub. (4), the department of natural resources fish, wildlife, parks, and forestry shall certify to the county treasurer the descriptions and the amounts due, and the county treasurer shall sell such lands as delinquent as described in s. 77.04 (2). Whenever any county clerk has certified to the taking of a tax deed under s. 77.04 (2) the department of natural resources fish, wildlife, parks, and forestry shall issue an order of withdrawal as to the lands covered in such tax deed. Such order may also be issued when examination of tax records reveals prolonged delinquency and noncompliance with the requirements of s. 77.04 (2).

SB55-ASA1-AA1,655,2 (b) Whenever any owner of forest croplands conveys such land the owner shall, within 10 days of the date of the deed, file with the department of natural resources fish, wildlife, parks, and forestry on forms prepared by the department a transfer of ownership signed by the owner and an acceptance of transfer signed by the grantee certifying that the grantee intends to continue the practice of forestry on such land. The department of natural resources fish, wildlife, parks, and forestry shall immediately issue a notice of transfer to all officers designated to receive copies of orders of entry and withdrawal. Whenever a purchaser of forest croplands declines to certify his or her intention to continue the practice of forestry thereon, such action shall constitute cause for cancellation of entry under par. (a) without hearing.

SB55-ASA1-AA1, s. 2243n Section 2243n. 77.10 (2) (a) of the statutes is amended to read:

SB55-ASA1-AA1,655,14 77.10 (2) (a) 1. Any owner of forest croplands may elect to withdraw all or any of such lands from under this subchapter, by filing with the department of natural resources fish, wildlife, parks, and forestry a declaration withdrawing from this subchapter any description owned by such person which he or she specified, and by payment by such owner to the department of natural resources fish, wildlife, parks, and forestry within 60 days the amount of tax due from the date of entry or the most recent date of renewal, whichever is later, as determined by the department of revenue under s. 77.04 (1) with simple interest thereon at 12% per year, less any severance tax and supplemental severance tax or acreage share paid thereon, with interest computed according to the rule of partial payments at the rate of 12% per year.

SB55-ASA1-AA1,655,23 2. The amount of the tax shall be determined by the department of revenue and furnished to the department of natural resources fish, wildlife, parks, and forestry, which shall determine the exact amount of payment. When the tax rate or assessed value ratio of the current year has not been determined the rate of the preceding tax year may be used. On receiving such payment the department of natural resources fish, wildlife, parks, and forestry shall issue an order of withdrawal and file copies thereof with the department of revenue, the supervisor of equalization and the clerk of the town, and shall record the order with the register of deeds of the county, in which the land lies. The land shall then cease to be forest croplands.

SB55-ASA1-AA1, s. 2243p Section 2243p. 77.10 (2) (b) of the statutes is amended to read:

SB55-ASA1-AA1,656,7 77.10 (2) (b) Upon receipt of any taxes under this section by the state, the department of natural resources fish, wildlife, parks, and forestry shall first deduct all moneys paid by the state on account of the lands under s. 77.05 with interest on the moneys computed according to the rule of partial payments at the rate of interest paid under par. (a) by the person withdrawing such lands. The department shall within 20 days remit the balance to the town treasurer who shall pay 20% to the county treasurer and retain the remainder.

SB55-ASA1-AA1, s. 2243q Section 2243q. 77.10 (4) of the statutes is amended to read:

SB55-ASA1-AA1,656,13 77.10 (4) Taxation after withdrawal. When any description ceases to be a part of the forest croplands, by virtue of any order of withdrawal issued by the department of natural resources fish, wildlife, parks, and forestry, taxes thereafter levied thereon shall be payable and collectible as if such description had never been under this subchapter.

SB55-ASA1-AA1, s. 2243r Section 2243r. 77.11 of the statutes is amended to read:

SB55-ASA1-AA1,656,21 77.11 Accounts of department of natural resources fish, wildlife, parks, and forestry. The department of natural resources fish, wildlife, parks, and forestry shall keep a set of forest croplands books in which shall always appear as to each description in each town containing any forest croplands, the amount of taxes paid by the state to the town and received by the state from the owner. All tax payments shall be paid out of and receipts credited to the forestry account of the conservation fund.

SB55-ASA1-AA1, s. 2243s Section 2243s. 77.13 of the statutes is amended to read:

SB55-ASA1-AA1,657,2 77.13 Termination of forest croplands program. (1) On and after July 20, 1985, no person may petition the department of natural resources fish, wildlife, parks, and forestry requesting it to approve any land as forest croplands under this subchapter.

SB55-ASA1-AA1,657,6 (2) On and after January 1, 1986, the department of natural resources fish, wildlife, parks, and forestry may not act on any petition requesting the designation of land as forest croplands, issue any order entering land as forest croplands or enter into a renewal of any forest croplands contract under this subchapter.

SB55-ASA1-AA1, s. 2243t Section 2243t. 77.14 of the statutes is amended to read:

SB55-ASA1-AA1,657,16 77.14 Forest croplands information, protection, appropriation. The department of natural resources fish, wildlife, parks, and forestry shall publish and distribute information regarding the method of taxation of forest croplands under this subchapter, and may employ a fire warden in charge of fire prevention in forest croplands. All actual and necessary expenses incurred by the department of natural resources fish, wildlife, parks, and forestry or by the department of revenue in the performance of their duties under this subchapter shall be paid from the appropriation made in s. 20.370 (1) (mu) (3) (uu) upon certification by the department incurring such expenses.

SB55-ASA1-AA1, s. 2243u Section 2243u. 77.16 (1) of the statutes is amended to read:

SB55-ASA1-AA1,657,19 77.16 (1) In this section "department" means the department of natural resources fish, wildlife, parks, and forestry.

SB55-ASA1-AA1, s. 2243v Section 2243v. 77.54 (38) of the statutes is amended to read:

SB55-ASA1-AA1,658,2 77.54 (38) The gross receipts from the sale of and the storage, use or other consumption of snowmobile trail groomers and attachments for them that are purchased, stored, used or consumed by a snowmobile club that meets at least 3 times a year, that has at least 10 members, that promotes snowmobiling and that participates in the department of natural resources' snowmobile program under s. 350.12 (4) (b).".

SB55-ASA1-AA1,658,3 1270. Page 843, line 6: delete lines 6 to 14.

SB55-ASA1-AA1,658,4 1271. Page 847, line 2: after that line insert:

SB55-ASA1-AA1,658,5 " Section 2245mn. 77.54 (5) (b) of the statutes is amended to read:

SB55-ASA1-AA1,658,11 77.54 (5) (b) Motor trucks, truck tractors, road tractors, buses, trailers, and semitrailers, and accessories, attachments, parts, supplies, and materials therefor, sold to common or contract carriers who use such motor trucks, truck tractors, road tractors, buses, trailers, and semitrailers exclusively as common or contract carriers, including the urban mass transportation of passengers as defined in s. 71.38 and including the transportation of property that has no value, such as waste or snow.".

SB55-ASA1-AA1,658,12 1272. Page 847, line 2: after that line insert:

SB55-ASA1-AA1,658,13 " Section 2245m. 77.54 (3) (a) of the statutes is amended to read:

SB55-ASA1-AA1,659,3 77.54 (3) (a) The gross receipts from the sales of and the storage, use, or other consumption of tractors and machines, including accessories, attachments , and parts therefor, lubricants, nonpowered equipment, and other tangible personal property used exclusively and directly in the business of farming or husbandry activities, including dairy farming, agriculture, aquaculture, horticulture, floriculture, and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to, or built into real property or that becomes an addition to, component of, or capital improvement of real property; and excluding tangible personal property used or consumed in the erection of buildings or in the alteration, repair, or improvement of real property, regardless of any contribution that that personal property makes to the production process in that building or real property and regardless of the extent to which that personal property functions as a machine, except as provided in par. (c).".

SB55-ASA1-AA1,659,4 1273. Page 847, line 5: after that line insert:

SB55-ASA1-AA1,659,5 " Section 2246cc. 77.54 (30) (a) 3. of the statutes is repealed.

SB55-ASA1-AA1, s. 2246dd Section 2246dd. 77.54 (30) (a) 5. of the statutes is repealed.

SB55-ASA1-AA1, s. 2246hh Section 2246hh. 77.54 (34) of the statutes is repealed.".

SB55-ASA1-AA1,659,8 1274. Page 847, line 5: after that line insert:

SB55-ASA1-AA1,659,9 " Section 2246d. 77.54 (41) of the statutes is amended to read:

SB55-ASA1-AA1,659,16 77.54 (41) The gross receipts from the sale of building materials, supplies and equipment to; and the storage, use or other consumption of those kinds of property by; owners, contractors, subcontractors or builders if that property is acquired solely for or used solely in, the construction, renovation or development of property that would be exempt under s. 70.11 (36); or if that property is acquired solely for or used solely in the construction, renovation, or development of property pursuant to a contract with a school district in this state.".

SB55-ASA1-AA1,659,17 1275. Page 847, line 15: after that line insert:

SB55-ASA1-AA1,659,18 " Section 2246p. 77.65 of the statutes is created to read:

SB55-ASA1-AA1,660,2 77.65 Determination of tax receipts related to motor vehicles. Beginning on July 1, 2004, and on each July 1 thereafter, the department of revenue shall determine the total amount of the taxes imposed under ss. 77.52 and 77.53 that is paid to the department of revenue and to the department of transportation in the immediately preceding calendar year on the sale or use of motor vehicles and motor vehicle parts. Annually on July 1, a percentage of the total amount determined under this section shall be transferred from s. 20.855 (4) (fn) to the transportation fund as follows:

SB55-ASA1-AA1,660,3 (1) On July 1, 2004, 10%.

SB55-ASA1-AA1,660,4 (2) On July 1, 2005, 20%.

SB55-ASA1-AA1,660,5 (3) On July 1, 2006, 30%.

SB55-ASA1-AA1,660,6 (4) On July 1, 2007, 40%.

SB55-ASA1-AA1,660,7 (5) On July 1, 2008, 50%.

SB55-ASA1-AA1,660,8 (6) On July 1, 2009, 60%.

SB55-ASA1-AA1,660,9 (7) On July 1, 2010, 70%.

SB55-ASA1-AA1,660,10 (8) On July 1, 2011, 80%.

SB55-ASA1-AA1,660,11 (9) On July 1, 2012, 90%.

SB55-ASA1-AA1,660,12 (10) On July 1, 2013, and on each July 1 thereafter, 100%.".

SB55-ASA1-AA1,660,13 1276. Page 847, line 15: after that line insert:

SB55-ASA1-AA1,660,14 " Section 2247at. 77.76 (1) of the statutes is amended to read:

SB55-ASA1-AA1,660,21 77.76 (1) The department of revenue shall have full power to levy, enforce and collect county and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources fish, wildlife, parks, and forestry may administer the county and special district sales and use taxes in regard to items under s. 77.61 (1).".

SB55-ASA1-AA1,660,22 1277. Page 847, line 15: after that line insert:

SB55-ASA1-AA1,660,23 " Section 2246p. 77.54 (46) of the statutes is created to read:

SB55-ASA1-AA1,661,4 77.54 (46) The gross receipts from the sale of and the storage, use or other consumption of printed materials that are printed outside this state, if the printer ships the materials directly to the persons designated by the purchaser of the printed materials and the purchaser does not take possession of the printed materials.".

SB55-ASA1-AA1,661,5 1278. Page 848, line 9: after that line insert:

SB55-ASA1-AA1,661,6 " Section 2247c. 77.81 (1) of the statutes is amended to read:

SB55-ASA1-AA1,661,8 77.81 (1) "Department" means the department of natural resources fish, wildlife, parks, and forestry.".

SB55-ASA1-AA1,661,9 1279. Page 848, line 25: after that line insert:

SB55-ASA1-AA1,661,10 " Section 2247re. 77.82 (2) (intro.) of the statutes is amended to read:

SB55-ASA1-AA1,661,19 77.82 (2) Petition. (intro.) Any owner of land may petition the department to designate any eligible parcel of land as managed forest land. A petition may include any number of eligible parcels under the same ownership in a single municipality. Each petition shall be submitted on a form provided by the department and shall be accompanied by a nonrefundable $10 application fee unless a different amount of 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. The fee shall be deposited in into the conservation fund and credited to the appropriation under s. 20.370 (1) (3) (cr). Each petition shall include all of the following:

SB55-ASA1-AA1, s. 2247rm Section 2247rm. 77.82 (4) of the statutes is amended to read:

SB55-ASA1-AA1,662,5 77.82 (4) Additions to managed forest land. An owner 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 designated land. The petition shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established in the same manner as the fee under sub. (2). The fee shall be deposited in into the conservation fund and credited to the appropriation under s. 20.370 (1) (3) (cr). The petition shall be submitted on a department form and shall contain any additional information required by the department.

SB55-ASA1-AA1, s. 2247rs Section 2247rs. 77.82 (4m) (bn) of the statutes is amended to read:

SB55-ASA1-AA1,662,9 77.82 (4m) (bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be deposited in into the conservation fund and credited to the appropriation under s. 20.370 (1) (3) (cr).".

SB55-ASA1-AA1,662,10 1280. Page 849, line 3: after that line insert:

SB55-ASA1-AA1,662,11 " Section 2247v. 77.88 (2) (d) of the statutes is amended to read:

SB55-ASA1-AA1,662,17 77.88 (2) (d) 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 fee which shall be deposited in into the conservation fund and credited to the appropriation under s. 20.370 (1) (3) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

SB55-ASA1-AA1, s. 2247w Section 2247w. 77.91 (4) of the statutes is amended to read:

SB55-ASA1-AA1,662,21 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu) (3) (uu).

SB55-ASA1-AA1, s. 2247x Section 2247x. 77.91 (5) of the statutes is amended to read:

SB55-ASA1-AA1,663,5 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (3) (cr). If the amount in the appropriation under s. 20.370 (1) (3) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu) (3) (uu).".

SB55-ASA1-AA1,663,7 1281. Page 849, line 13: delete ", and (3g), and (3s)" and substitute "and, (3g), (3s), and (5r)".

SB55-ASA1-AA1,663,9 1282. Page 849, line 13: delete ", and (3g), and (3s)" and substitute "and, (3g), (3s), and (5d)".

SB55-ASA1-AA1,663,11 1283. Page 849, line 13: delete that line and substitute "(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx) and, (3g), (3s), and (5s); and plus or minus, as".

SB55-ASA1-AA1,663,12 1284. Page 852, line 11: after that line insert:

SB55-ASA1-AA1,663,13 " Section 2281. 79.03 (4) of the statutes is amended to read:

SB55-ASA1-AA1,664,7 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04 , and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent years ending in 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2003 and subsequent years, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) to municipalities is the sum of $761,478,000 and the difference between the amount that would be distributed to municipalities under s. 79.04, 1999 stats., and the amount distributed to municipalities under s. 79.04. In 2003 and subsequent years, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) to counties is the sum of $168,981,800 and the difference between the amount that would be distributed to counties under s. 79.04, 1999 stats., and the amount distributed to counties under s. 79.04.".

SB55-ASA1-AA1,664,8 1285. Page 852, line 21: after that line insert:

SB55-ASA1-AA1,664,9 " Section 2283. 79.04 (1) (a) of the statutes is amended to read:

SB55-ASA1-AA1,665,19 79.04 (1) (a) An Except as provided in par. (am) and sub. (5), an amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, for the distribution in 2002, the first $125,000,000 of the amount shown in the account,; for the distribution in 2003, the first $140,000,000 of the amount shown in the account; for the distribution in 2004, the first $160,000,000 of the amount shown in the account; for the distribution in 2005, the first $185,000,000 of the amount shown in the account; and for the distribution in 2006 and subsequent years, the first $250,000,000 of the amount shown in the account; plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000, for the distribution in 2002; the first $140,000,000, for the distribution in 2003; the first $160,000,000, for the distribution in 2004; the first $185,000,000, for the distribution in 2005; and the first $250,000,000, for the distribution in 2006 and subsequent years; of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than the first $125,000,000. The amount distributable to a municipality in any year shall not exceed $300 times the population of the municipality, for the distribution in 2002; the first $140,000,000, for the distribution in 2003; the first $160,000,000, for the distribution in 2004; the first $185,000,000, for the distribution in 2005; and the first $250,000,000, for the distribution in 2006 and subsequent years.

SB55-ASA1-AA1, s. 2283d Section 2283d. 79.04 (1) (am) of the statutes is created to read:

SB55-ASA1-AA1,665,22 79.04 (1) (am) The amount distributable to a municipality under par. (a) shall not exceed the following:

SB55-ASA1-AA1,665,24 1. For the distribution in 2002, an amount equal to the municipality's population multiplied by $300.

SB55-ASA1-AA1,666,2 2. For the distribution in 2003, an amount equal to the municipality's population multiplied by $450.