SB55-ASA1-AA1, s. 2243i 22Section 2243i. 77.08 of the statutes is amended to read:
SB55-ASA1-AA1,653,6 2377.08 Supplemental severance tax. At any time within one year after any
24cutting should have been reported, the department of natural resources fish, wildlife,
25parks, and forestry
after due notice to the owner and opportunity to be heard, and

1on evidence duly made a matter of record, may determine whether the quantity of
2wood products cut from any such land, did in fact substantially exceed the amount
3on which the severance tax theretofore levied was based, and if so shall assess a
4supplemental severance tax which, in all respects, shall have the same force and
5effect as the former severance tax, except only it shall not be a lien on any property
6the title of which has passed to a purchaser for value without notice.
SB55-ASA1-AA1, s. 2243j 7Section 2243j. 77.09 (1) of the statutes is amended to read:
SB55-ASA1-AA1,653,128 77.09 (1) Any person who fails to report or shall intentionally make any false
9statement or report to the department of natural resources fish, wildlife, parks, and
10forestry
required by s. 77.06 shall forfeit not more than $1,000. An action under this
11section shall not be a bar to a cancellation of entry and order of withdrawal under s.
1277.10.
SB55-ASA1-AA1, s. 2243k 13Section 2243k. 77.10 (1) of the statutes is amended to read:
SB55-ASA1-AA1,654,1614 77.10 (1) Investigations, cancellations, conveyances. (a) The department of
15natural resources fish, wildlife, parks, and forestry shall on the application of the
16department of revenue or the owner of any forest croplands or the town board of the
17town in which said lands lie and may on its own motion at any time cause an
18investigation to be made and hearing to be had as to whether any forest croplands
19shall continue under this subchapter. If on such hearing after due notice to and
20opportunity to be heard by the department of revenue, the town and the owner, the
21department of natural resources fish, wildlife, parks, and forestry finds that any
22such lands are not meeting the requirements set forth in s. 77.02 or that the owner
23has made use of the land for anything other than forestry or has failed to practice
24sound forestry on the land, the department of natural resources fish, wildlife, parks,
25and forestry
shall cancel the entry of such description and issue an order of

1withdrawal, and the owner shall be liable for the tax and penalty under sub. (2).
2Copies of the order of withdrawal specifying the description shall be filed by the
3department of natural resources fish, wildlife, parks, and forestry with all officers
4designated to receive copies of the order of entry and withdrawal and this subchapter
5shall not thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be
6needed to collect any previously levied severance or supplemental severance tax. If
7the owner shall not repay the amounts on or before the last day of February next
8succeeding the return of such lands to the general property tax roll as provided in
9sub. (4), the department of natural resources fish, wildlife, parks, and forestry shall
10certify to the county treasurer the descriptions and the amounts due, and the county
11treasurer shall sell such lands as delinquent as described in s. 77.04 (2). Whenever
12any county clerk has certified to the taking of a tax deed under s. 77.04 (2) the
13department of natural resources fish, wildlife, parks, and forestry shall issue an
14order of withdrawal as to the lands covered in such tax deed. Such order may also
15be issued when examination of tax records reveals prolonged delinquency and
16noncompliance with the requirements of s. 77.04 (2).
SB55-ASA1-AA1,655,217 (b) Whenever any owner of forest croplands conveys such land the owner shall,
18within 10 days of the date of the deed, file with the department of natural resources
19fish, wildlife, parks, and forestry on forms prepared by the department a transfer of
20ownership signed by the owner and an acceptance of transfer signed by the grantee
21certifying that the grantee intends to continue the practice of forestry on such land.
22The department of natural resources fish, wildlife, parks, and forestry shall
23immediately issue a notice of transfer to all officers designated to receive copies of
24orders of entry and withdrawal. Whenever a purchaser of forest croplands declines

1to certify his or her intention to continue the practice of forestry thereon, such action
2shall constitute cause for cancellation of entry under par. (a) without hearing.
SB55-ASA1-AA1, s. 2243n 3Section 2243n. 77.10 (2) (a) of the statutes is amended to read:
SB55-ASA1-AA1,655,144 77.10 (2) (a) 1. Any owner of forest croplands may elect to withdraw all or any
5of such lands from under this subchapter, by filing with the department of natural
6resources
fish, wildlife, parks, and forestry a declaration withdrawing from this
7subchapter any description owned by such person which he or she specified, and by
8payment by such owner to the department of natural resources fish, wildlife, parks,
9and forestry
within 60 days the amount of tax due from the date of entry or the most
10recent date of renewal, whichever is later, as determined by the department of
11revenue under s. 77.04 (1) with simple interest thereon at 12% per year, less any
12severance tax and supplemental severance tax or acreage share paid thereon, with
13interest computed according to the rule of partial payments at the rate of 12% per
14year.
SB55-ASA1-AA1,655,2315 2. The amount of the tax shall be determined by the department of revenue and
16furnished to the department of natural resources fish, wildlife, parks, and forestry,
17which shall determine the exact amount of payment. When the tax rate or assessed
18value ratio of the current year has not been determined the rate of the preceding tax
19year may be used. On receiving such payment the department of natural resources
20fish, wildlife, parks, and forestry shall issue an order of withdrawal and file copies
21thereof with the department of revenue, the supervisor of equalization and the clerk
22of the town, and shall record the order with the register of deeds of the county, in
23which the land lies. The land shall then cease to be forest croplands.
SB55-ASA1-AA1, s. 2243p 24Section 2243p. 77.10 (2) (b) of the statutes is amended to read:
SB55-ASA1-AA1,656,7
177.10 (2) (b) Upon receipt of any taxes under this section by the state, the
2department of natural resources fish, wildlife, parks, and forestry shall first deduct
3all moneys paid by the state on account of the lands under s. 77.05 with interest on
4the moneys computed according to the rule of partial payments at the rate of interest
5paid under par. (a) by the person withdrawing such lands. The department shall
6within 20 days remit the balance to the town treasurer who shall pay 20% to the
7county treasurer and retain the remainder.
SB55-ASA1-AA1, s. 2243q 8Section 2243q. 77.10 (4) of the statutes is amended to read:
SB55-ASA1-AA1,656,139 77.10 (4) Taxation after withdrawal. When any description ceases to be a part
10of the forest croplands, by virtue of any order of withdrawal issued by the department
11of natural resources fish, wildlife, parks, and forestry, taxes thereafter levied thereon
12shall be payable and collectible as if such description had never been under this
13subchapter.
SB55-ASA1-AA1, s. 2243r 14Section 2243r. 77.11 of the statutes is amended to read:
SB55-ASA1-AA1,656,21 1577.11 Accounts of department of natural resources fish, wildlife,
16parks, and forestry
. The department of natural resources fish, wildlife, parks, and
17forestry
shall keep a set of forest croplands books in which shall always appear as
18to each description in each town containing any forest croplands, the amount of taxes
19paid by the state to the town and received by the state from the owner. All tax
20payments shall be paid out of and receipts credited to the forestry account of the
21conservation fund.
SB55-ASA1-AA1, s. 2243s 22Section 2243s. 77.13 of the statutes is amended to read:
SB55-ASA1-AA1,657,2 2377.13 Termination of forest croplands program. (1) On and after July
2420, 1985, no person may petition the department of natural resources fish, wildlife,

1parks, and forestry
requesting it to approve any land as forest croplands under this
2subchapter.
SB55-ASA1-AA1,657,6 3(2) On and after January 1, 1986, the department of natural resources fish,
4wildlife, parks, and forestry
may not act on any petition requesting the designation
5of land as forest croplands, issue any order entering land as forest croplands or enter
6into a renewal of any forest croplands contract under this subchapter.
SB55-ASA1-AA1, s. 2243t 7Section 2243t. 77.14 of the statutes is amended to read:
SB55-ASA1-AA1,657,16 877.14 Forest croplands information, protection, appropriation. The
9department of natural resources fish, wildlife, parks, and forestry shall publish and
10distribute information regarding the method of taxation of forest croplands under
11this subchapter, and may employ a fire warden in charge of fire prevention in forest
12croplands. All actual and necessary expenses incurred by the department of natural
13resources
fish, wildlife, parks, and forestry or by the department of revenue in the
14performance of their duties under this subchapter shall be paid from the
15appropriation made in s. 20.370 (1) (mu) (3) (uu) upon certification by the department
16incurring such expenses.
SB55-ASA1-AA1, s. 2243u 17Section 2243u. 77.16 (1) of the statutes is amended to read:
SB55-ASA1-AA1,657,1918 77.16 (1) In this section "department" means the department of natural
19resources
fish, wildlife, parks, and forestry.
SB55-ASA1-AA1, s. 2243v 20Section 2243v. 77.54 (38) of the statutes is amended to read:
SB55-ASA1-AA1,658,221 77.54 (38) The gross receipts from the sale of and the storage, use or other
22consumption of snowmobile trail groomers and attachments for them that are
23purchased, stored, used or consumed by a snowmobile club that meets at least 3
24times a year, that has at least 10 members, that promotes snowmobiling and that

1participates in the department of natural resources' snowmobile program under s.
2350.12 (4) (b).".
SB55-ASA1-AA1,658,3 31270. Page 843, line 6: delete lines 6 to 14.
SB55-ASA1-AA1,658,4 41271. Page 847, line 2: after that line insert:
SB55-ASA1-AA1,658,5 5" Section 2245mn. 77.54 (5) (b) of the statutes is amended to read:
SB55-ASA1-AA1,658,116 77.54 (5) (b) Motor trucks, truck tractors, road tractors, buses, trailers, and
7semitrailers, and accessories, attachments, parts, supplies, and materials therefor,
8sold to common or contract carriers who use such motor trucks, truck tractors, road
9tractors, buses, trailers, and semitrailers exclusively as common or contract carriers,
10including the urban mass transportation of passengers as defined in s. 71.38 and
11including the transportation of property that has no value, such as waste or snow
.".
SB55-ASA1-AA1,658,12 121272. Page 847, line 2: after that line insert:
SB55-ASA1-AA1,658,13 13" Section 2245m. 77.54 (3) (a) of the statutes is amended to read:
SB55-ASA1-AA1,659,314 77.54 (3) (a) The gross receipts from the sales of and the storage, use, or other
15consumption of tractors and machines, including accessories, attachments , and
16parts therefor, lubricants, nonpowered equipment, and other tangible personal
17property
used exclusively and directly in the business of farming or husbandry
18activities
, including dairy farming, agriculture, aquaculture, horticulture,
19floriculture, and custom farming services, but excluding automobiles, trucks, and
20other motor vehicles for highway use; excluding personal property that is attached
21to, fastened to, connected to, or built into real property or that becomes an addition
22to, component of, or capital improvement of real property; and excluding tangible
23personal property used or consumed in the erection of buildings or in the alteration,
24repair, or improvement of real property, regardless of any contribution that that

1personal property makes to the production process in that building or real property
2and regardless of the extent to which that personal property functions as a machine,
3except as provided in par. (c)
.".
SB55-ASA1-AA1,659,4 41273. Page 847, line 5: after that line insert:
SB55-ASA1-AA1,659,5 5" Section 2246cc. 77.54 (30) (a) 3. of the statutes is repealed.
SB55-ASA1-AA1, s. 2246dd 6Section 2246dd. 77.54 (30) (a) 5. of the statutes is repealed.
SB55-ASA1-AA1, s. 2246hh 7Section 2246hh. 77.54 (34) of the statutes is repealed.".
SB55-ASA1-AA1,659,8 81274. Page 847, line 5: after that line insert:
SB55-ASA1-AA1,659,9 9" Section 2246d. 77.54 (41) of the statutes is amended to read:
SB55-ASA1-AA1,659,1610 77.54 (41) The gross receipts from the sale of building materials, supplies and
11equipment to; and the storage, use or other consumption of those kinds of property
12by; owners, contractors, subcontractors or builders if that property is acquired solely
13for or used solely in, the construction, renovation or development of property that
14would be exempt under s. 70.11 (36); or if that property is acquired solely for or used
15solely in the construction, renovation, or development of property pursuant to a
16contract with a school district in this state
.".
SB55-ASA1-AA1,659,17 171275. Page 847, line 15: after that line insert:
SB55-ASA1-AA1,659,18 18" Section 2246p. 77.65 of the statutes is created to read:
SB55-ASA1-AA1,660,2 1977.65 Determination of tax receipts related to motor vehicles.
20Beginning on July 1, 2004, and on each July 1 thereafter, the department of revenue
21shall determine the total amount of the taxes imposed under ss. 77.52 and 77.53 that
22is paid to the department of revenue and to the department of transportation in the
23immediately preceding calendar year on the sale or use of motor vehicles and motor
24vehicle parts. Annually on July 1, a percentage of the total amount determined

1under this section shall be transferred from s. 20.855 (4) (fn) to the transportation
2fund as follows:
SB55-ASA1-AA1,660,33 (1) On July 1, 2004, 10%.
SB55-ASA1-AA1,660,44 (2) On July 1, 2005, 20%.
SB55-ASA1-AA1,660,55 (3) On July 1, 2006, 30%.
SB55-ASA1-AA1,660,66 (4) On July 1, 2007, 40%.
SB55-ASA1-AA1,660,77 (5) On July 1, 2008, 50%.
SB55-ASA1-AA1,660,88 (6) On July 1, 2009, 60%.
SB55-ASA1-AA1,660,99 (7) On July 1, 2010, 70%.
SB55-ASA1-AA1,660,1010 (8) On July 1, 2011, 80%.
SB55-ASA1-AA1,660,1111 (9) On July 1, 2012, 90%.
SB55-ASA1-AA1,660,1212 (10) On July 1, 2013, and on each July 1 thereafter, 100%.".
SB55-ASA1-AA1,660,13 131276. Page 847, line 15: after that line insert:
SB55-ASA1-AA1,660,14 14" Section 2247at. 77.76 (1) of the statutes is amended to read:
SB55-ASA1-AA1,660,2115 77.76 (1) The department of revenue shall have full power to levy, enforce and
16collect county and special district sales and use taxes and may take any action,
17conduct any proceeding, impose interest and penalties and in all respects proceed as
18it is authorized to proceed for the taxes imposed by subch. III. The department of
19transportation and the department of natural resources fish, wildlife, parks, and
20forestry
may administer the county and special district sales and use taxes in regard
21to items under s. 77.61 (1).".
SB55-ASA1-AA1,660,22 221277. Page 847, line 15: after that line insert:
SB55-ASA1-AA1,660,23 23" Section 2246p. 77.54 (46) of the statutes is created to read:
SB55-ASA1-AA1,661,4
177.54 (46) The gross receipts from the sale of and the storage, use or other
2consumption of printed materials that are printed outside this state, if the printer
3ships the materials directly to the persons designated by the purchaser of the printed
4materials and the purchaser does not take possession of the printed materials.".
SB55-ASA1-AA1,661,5 51278. Page 848, line 9: after that line insert:
SB55-ASA1-AA1,661,6 6" Section 2247c. 77.81 (1) of the statutes is amended to read:
SB55-ASA1-AA1,661,87 77.81 (1) "Department" means the department of natural resources fish,
8wildlife, parks, and forestry
.".
SB55-ASA1-AA1,661,9 91279. Page 848, line 25: after that line insert:
SB55-ASA1-AA1,661,10 10" Section 2247re. 77.82 (2) (intro.) of the statutes is amended to read:
SB55-ASA1-AA1,661,1911 77.82 (2) Petition. (intro.) Any owner of land may petition the department to
12designate any eligible parcel of land as managed forest land. A petition may include
13any number of eligible parcels under the same ownership in a single municipality.
14Each petition shall be submitted on a form provided by the department and shall be
15accompanied by a nonrefundable $10 application fee unless a different amount of the
16fee is established by the department by rule at an amount equal to the average
17expense to the department of recording an order issued under this subchapter. The
18fee shall be deposited in into the conservation fund and credited to the appropriation
19under s. 20.370 (1) (3) (cr). Each petition shall include all of the following:
SB55-ASA1-AA1, s. 2247rm 20Section 2247rm. 77.82 (4) of the statutes is amended to read:
SB55-ASA1-AA1,662,521 77.82 (4) Additions to managed forest land. An owner may petition the
22department to designate as managed forest land an additional parcel of land in the
23same municipality if the additional parcel is at least 3 acres in size and is contiguous
24to any of the owner's designated land. The petition shall be accompanied by a

1nonrefundable $10 application fee unless a different amount of the fee is established
2in the same manner as the fee under sub. (2). The fee shall be deposited in into the
3conservation fund and credited to the appropriation under s. 20.370 (1) (3) (cr). The
4petition shall be submitted on a department form and shall contain any additional
5information required by the department.
SB55-ASA1-AA1, s. 2247rs 6Section 2247rs. 77.82 (4m) (bn) of the statutes is amended to read:
SB55-ASA1-AA1,662,97 77.82 (4m) (bn) A petition under this subsection shall be accompanied by a
8nonrefundable $100 application fee which shall be deposited in into the conservation
9fund and credited to the appropriation under s. 20.370 (1) (3) (cr).".
SB55-ASA1-AA1,662,10 101280. Page 849, line 3: after that line insert:
SB55-ASA1-AA1,662,11 11" Section 2247v. 77.88 (2) (d) of the statutes is amended to read:
SB55-ASA1-AA1,662,1712 77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner
13shall, on a form provided by the department, file with the department a report of the
14transfer signed by the former owner and the transferee. The report shall be
15accompanied by a $20 fee which shall be deposited in into the conservation fund and
16credited to the appropriation under s. 20.370 (1) (3) (cr). The department shall
17immediately notify each person entitled to notice under s. 77.82 (8).
SB55-ASA1-AA1, s. 2247w 18Section 2247w. 77.91 (4) of the statutes is amended to read:
SB55-ASA1-AA1,662,2119 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses
20for the administration of this subchapter shall be paid from the appropriation under
21s. 20.370 (1) (mu) (3) (uu).
SB55-ASA1-AA1, s. 2247x 22Section 2247x. 77.91 (5) of the statutes is amended to read:
SB55-ASA1-AA1,663,523 77.91 (5) Recording. Each register of deeds who receives notice of an order
24under this subchapter shall record the action as provided under s. 59.43 (1). The

1department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1.
2from the appropriation under s. 20.370 (1) (3) (cr). If the amount in the appropriation
3under s. 20.370 (1) (3) (cr) in any fiscal year is insufficient to pay the full amount
4required under this subsection in that fiscal year, the department shall pay the
5balance from the appropriation under s. 20.370 (1) (mu) (3) (uu).".
SB55-ASA1-AA1,663,7 61281. Page 849, line 13: delete ", and (3g), and (3s)" and substitute "and, (3g),
7(3s), and (5r)".
SB55-ASA1-AA1,663,9 81282. Page 849, line 13: delete ", and (3g), and (3s)" and substitute "and, (3g),
9(3s), and (5d)".
SB55-ASA1-AA1,663,11 101283. Page 849, line 13: delete that line and substitute "(2di), (2dj), (2dL),
11(2dm), (2dr), (2ds), (2dx) and, (3g), (3s), and (5s); and plus or minus, as".
SB55-ASA1-AA1,663,12 121284. Page 852, line 11: after that line insert:
SB55-ASA1-AA1,663,13 13" Section 2281. 79.03 (4) of the statutes is amended to read:
SB55-ASA1-AA1,664,714 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and
1579.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be
16distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300.
17In 1993, the total amount to be distributed under ss. 79.03, 79.04 , and 79.06 from s.
1820.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this
19section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to
20municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent
21years
ending in 2002, the total amounts to be distributed under ss. 79.03, 79.04, and
2279.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to
23counties. In 2003 and subsequent years, the total amount to be distributed under
24ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) to municipalities is the sum of

1$761,478,000 and the difference between the amount that would be distributed to
2municipalities under s. 79.04, 1999 stats., and the amount distributed to
3municipalities under s. 79.04. In 2003 and subsequent years, the total amount to be
4distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) to counties is the
5sum of $168,981,800 and the difference between the amount that would be
6distributed to counties under s. 79.04, 1999 stats., and the amount distributed to
7counties under s. 79.04.
".
SB55-ASA1-AA1,664,8 81285. Page 852, line 21: after that line insert:
SB55-ASA1-AA1,664,9 9" Section 2283. 79.04 (1) (a) of the statutes is amended to read:
SB55-ASA1-AA1,665,1910 79.04 (1) (a) An Except as provided in par. (am) and sub. (5), an amount from
11the shared revenue account determined by multiplying by 3 mills in the case of a
12town, and 6 mills in the case of a city or village, for the distribution in 2002, the first
13$125,000,000 of the amount shown in the account,; for the distribution in 2003, the
14first $140,000,000 of the amount shown in the account; for the distribution in 2004,
15the first $160,000,000 of the amount shown in the account; for the distribution in
162005, the first $185,000,000 of the amount shown in the account; and for the
17distribution in 2006 and subsequent years, the first $250,000,000 of the amount
18shown in the account;
plus leased property, of each public utility except qualified
19wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the
20preceding year for either "production plant, exclusive of land" and "general
21structures", or "work in progress" for production plants and general structures under
22construction, in the case of light, heat and power companies, electric cooperatives or
23municipal electric companies, for all property within a municipality in accordance
24with the system of accounts established by the public service commission or rural

1electrification administration, less depreciation thereon as determined by the
2department of revenue and less the value of treatment plant and pollution
3abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
4department of revenue plus an amount from the shared revenue account determined
5by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or
6village, of the first $125,000,000, for the distribution in 2002; the first $140,000,000,
7for the distribution in 2003; the first $160,000,000, for the distribution in 2004; the
8first $185,000,000, for the distribution in 2005; and the first $250,000,000, for the
9distribution in 2006 and subsequent years;
of the total original cost of production
10plant, general structures and work-in-progress less depreciation, land and
11approved waste treatment facilities of each qualified wholesale electric company, as
12defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property
13within the municipality. The total of amounts, as depreciated, from the accounts of
14all public utilities for the same production plant is also limited to not more than the
15first
$125,000,000. The amount distributable to a municipality in any year shall not
16exceed $300 times the population of the municipality
, for the distribution in 2002; the
17first $140,000,000, for the distribution in 2003; the first $160,000,000, for the
18distribution in 2004; the first $185,000,000, for the distribution in 2005; and the first
19$250,000,000, for the distribution in 2006 and subsequent years
.
SB55-ASA1-AA1, s. 2283d 20Section 2283d. 79.04 (1) (am) of the statutes is created to read:
SB55-ASA1-AA1,665,2221 79.04 (1) (am) The amount distributable to a municipality under par. (a) shall
22not exceed the following:
SB55-ASA1-AA1,665,2423 1. For the distribution in 2002, an amount equal to the municipality's
24population multiplied by $300.
SB55-ASA1-AA1,666,2
12. For the distribution in 2003, an amount equal to the municipality's
2population multiplied by $450.
SB55-ASA1-AA1,666,43 3. For the distribution in 2004, an amount equal to the municipality's
4population multiplied by $650.
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