AB323-ASA1, s. 21
11Section
21. 77.82 (2m) (d) of the statutes is renumbered 77.82 (2m) (d) 1. and
12amended to read:
AB323-ASA1,6,1613
77.82
(2m) (d) 1.
All the fees collected under this subsection shall be deposited
14in the conservation fund. The All of the fees collected under par. (b) and
$10 $20 of
15each
$100 $300 fee collected under par. (a) shall be credited to the appropriation
16under s. 20.370 (1) (cr)
, except as provided under subd. 2.
AB323-ASA1, s. 22
17Section
22. 77.82 (2m) (d) 2. of the statutes is created to read:
AB323-ASA1,6,2118
77.82
(2m) (d) 2. The department may establish by rule a different amount of
19each $300 fee under subd. 1. that will be credited to the appropriation under s. 20.370
20(1) (cr). The amount shall be equal to the average expense to the department of
21recording an order issued under this subchapter.
AB323-ASA1,6,2523
77.82
(2m) (dm) The fees collected under pars. (a) and (e) that are not credited
24to the appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation
25under s. 20.370 (1) (cx).
AB323-ASA1,7,52
77.82
(2m) (e) If
the proposed a management plan
accompanying a petition
3filed under sub. (2), (4m), or (12) is not approved by the department under its initial
4review under sub. (3) (a), the department shall collect from the petitioner a fee in an
5amount equal to
$100 $300 less the amount the petitioner paid under par.
(c) (b).
AB323-ASA1, s. 25
6Section
25. 77.82 (3) (c) (intro.) of the statutes is amended to read:
AB323-ASA1,7,97
77.82
(3) (c) (intro.) To qualify for approval, a management plan shall
be
8prepared by a plan writer certified by the department or prepared by the department
9itself and shall include all of the following:
AB323-ASA1,7,1311
77.82
(3) (c) 6. A description of the forestry practices, including harvesting,
12thinning and reforestation, that will be undertaken during the term of the order,
13specifying the period
of time in which each
is intended to will be completed.
AB323-ASA1,7,1915
77.82
(3) (g) The department shall promulgate rules specifying the
16qualifications that a person must satisfy to become a certified plan writer. For
17management plans prepared by the department under this subsection, the
18department may contract with plan writers certified by the department to prepare
19these plans.
AB323-ASA1,8,821
77.82
(4) Additions to managed forest land. An owner
of land that is
22designated as managed forest land under an order that takes effect on or after the
23effective date of this subsection .... [revisor inserts date], may petition the
24department to designate as managed forest land an additional parcel of land in the
25same municipality if the additional parcel is at least 3 acres in size and is contiguous
1to any of
the owner's that designated land. The petition shall be accompanied by a
2nonrefundable
$10 $20 application fee unless a different amount
of for the fee is
3established
in the same manner as the fee under sub. (2m) (b) by the department by
4rule at an amount equal to the average expense to the department of recording an
5order issued under this subchapter. The fee shall be
deposited in the conservation
6fund and credited to the appropriation under s. 20.370 (1) (cr). The petition shall be
7submitted filed on a department form and shall contain any additional information
8required by the department.
AB323-ASA1,8,1610
77.82
(4g) Designation of additional managed forest land for certain
11owners. (a) If an owner of land that is designated as managed forest land under an
12order that takes effect before the effective date of this paragraph .... [revisor inserts
13date], wishes to have an additional parcel of land that is at least 10 acres in size and
14that satisfies the other requirements in sub. (1) designated as managed forest land,
15the owner may petition the department under sub. (2) for a new order covering the
16additional land.
AB323-ASA1,8,2517
(b) If an owner of land that is designated as managed forest land under an order
18that takes effect before the effective date of this paragraph .... [revisor inserts date],
19wishes to have designated as managed forest land an additional parcel of land that
20is in the same municipality, that is at least 3 acres in size, that does not satisfy the
21requirements in sub. (1), and that is contiguous to any of that designated land, the
22owner may withdraw the designated land and may petition the department under
23sub. (2) for a new order covering both the withdrawn land and the additional land.
24The withdrawal tax and the withdrawal fee under s. 77.88 (5) and (6) do not apply
25to a withdrawal under this paragraph.
AB323-ASA1, s. 30
1Section
30
. 77.82 (7) (c) of the statutes is renumbered 77.82 (7) (c) 1. and
2amended to read:
AB323-ASA1,9,83
77.82
(7) (c) 1. Except as provided in par. (d), if a petition is received on or before
4January 31 of any year from a petitioner who owns less than 1,000 acres in this state
5or on or before March 31 of any year from any
other petitioner
other than a petitioner
6who owns less than 1,000 acres in this state, the department shall investigate and
7shall either approve the petition and issue the order under sub. (8) or deny the
8petition
on or before the following November 21.
AB323-ASA1,9,1410
77.82
(7) (c) 2. Except as provided in par. (d), if a petition is received on or before
11July 1 of any year from a petitioner who owns less than 1,000 acres in this state, the
12department shall investigate and shall either approve the petition and issue the
13order under sub. (8) or deny the petition before November 21 of the year following
14the year in which the petition is received.
AB323-ASA1, s. 32
15Section
32. 77.82 (7) (c) 2. of the statutes, as created by 2003 Wisconsin Act
16.... (this act), is amended to read:
AB323-ASA1,9,2117
77.82
(7) (c) 2. Except as provided in
subd. 3. or par. (d), if a petition is received
18on or before July 1 of any year from a petitioner who owns less than 1,000 acres in
19this state, the department shall investigate and shall either approve the petition and
20issue the order under sub. (8) or deny the petition before November 21 of the year
21following the year in which the petition is received.
AB323-ASA1,9,2523
77.82
(7) (c) 3. Except as provided in par. (d), if a petition is received on or before
24May 15 of any year from a petitioner who owns less than 1,000 acres in this state,
25who, before the deadline established by the department by rule, submitted a draft
1management plan prepared by a plan writer certified by the department, and who
2submits a completed plan, as defined by the department by rule, with the petition,
3the department shall investigate and shall either approve the petition and issue the
4order under sub. (8) or deny the petition before the following November 21.
AB323-ASA1,10,136
77.82
(8) Order. If a petition under sub. (2)
or, (4m)
, or (12) is approved, the
7department shall issue an order designating the land as managed forest land for the
8time period specified in the petition. If a petition under sub. (4) is approved, the
9department shall amend the original order to include the additional parcel. The
10department shall provide the petitioner with a copy of the order or amended order
11and shall also file a copy with the department of revenue, the supervisor of
12assessments and the clerk of the municipality, and shall record the order with the
13register of deeds in the county, in which the land is located.
AB323-ASA1,11,315
77.82
(12) Renewal. The department shall notify each owner of managed forest
16land of the expiration date of an order no later than the January 31 preceding the
17expiration date. The An owner
of managed forest land may petition the department
18under sub. (2) for renewal of the order.
The A petition
filed by an owner of 1,000 acres
19or more in this state shall be filed no later than the March 31
and before the
20expiration date
of the order. A petition filed by an owner of less than 1,000 acres in
21this state shall be filed no later than the 2nd July 1 before the expiration date of the
22order. The petition shall specify whether the owner wants the order renewed for 25
23or 50 years. The
notice and hearing provisions under subs. (5)
and, (6)
, and (7) do
24not apply to a petition under this subsection. The department may deny the petition
25only if the land fails to meet the eligibility requirements under sub. (1), if the owner
1has failed to comply with the management plan
that is in effect on the date that the
2petition for renewal is filed, or if there are delinquent taxes on the land. If the
3petition is denied, the department shall state the reason for the denial in writing.
AB323-ASA1, s. 36
4Section
36
. 77.82 (12) of the statutes, as affected by 2003 Wisconsin Act ....
5(this act), is amended to read:
AB323-ASA1,11,196
77.82
(12) Renewal. An owner of managed forest land may petition the
7department under sub. (2) for renewal of the order. A petition filed by an owner of
81,000 acres or more in this state shall be filed no later than the March 31 before the
9expiration date of the order. A petition filed by an owner of less than 1,000 acres in
10this state shall be filed no later than the 2nd July 1 before the expiration date of the
11order
, except that if the owner satisfies the requirement in sub. (7) (c) 3., the petition
12shall be filed no later than the May 15 before the expiration date of the order. The
13petition shall specify whether the owner wants the order renewed for 25 or 50 years.
14The provisions under subs. (5), (6), and (7) do not apply to a petition under this
15subsection. The department may deny the petition only if the land fails to meet the
16eligibility requirements under sub. (1), if the owner has failed to comply with the
17management plan that is in effect on the date that the petition for renewal is filed,
18or if there are delinquent taxes on the land. If the petition is denied, the department
19shall state the reason for the denial in writing.
AB323-ASA1,11,2321
77.83
(1) (a) 1. A maximum of
80
160 acres in the municipality
, of which not
22more than 80 acres may be land designated as managed forest land before the
23effective date of this subdivision .... [revisor inserts date].
AB323-ASA1,12,10
177.83
(1m) Modification of designation. For a managed forest land order that
2takes effect on or after the effective date of this subsection .... [revisor inserts date],
3the owner of the managed forest land may modify the designation of a closed or open
4area one time during the term of the order. For a managed forest land order that
5takes effect before the effective date of this subsection .... [revisor inserts date], the
6owner of the managed forest land may modify the designation of a closed or open area
7one time during the period beginning with the effective date of this subsection ....
8[revisor inserts date], and ending with the expiration date of the order, regardless of
9whether the owner has previously modified the designation as authorized by rules
10promulgated by the department.
AB323-ASA1,12,1512
77.84
(2) (a)
Each For managed forest land orders that take effect before the
13effective date of this paragraph .... [revisor inserts date], each owner of managed
14forest land shall pay to the municipal treasurer an acreage share of 74 cents per acre
15on or before January 31.
AB323-ASA1,12,2217
77.84
(2) (am) For managed forest land orders that take effect on or after the
18effective date of this paragraph .... [revisor inserts date], each owner of managed
19forest land shall pay to the municipal treasurer, on or before January 31, an amount
20that is equal to 5 percent of the average statewide property tax per acre of property
21classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre of
22managed forest land.
AB323-ASA1,13,324
77.84
(2) (b)
In For managed forest land orders that take effect before the
25effective date of this paragraph .... [revisor inserts date], in addition to the payment
1under par. (a), each owner shall pay $1 for each acre that is designated as closed
2under s. 77.83. The payment shall be made to the municipal treasurer on or before
3January 31.
AB323-ASA1,13,115
77.84
(2) (bm) For managed forest land orders that take effect on or after the
6effective date of this paragraph .... [revisor inserts date], in addition to the payment
7under par. (am), each owner of managed forest land shall pay to the municipal
8treasurer, on or before January 31, an amount that is equal to 20 percent of the
9average statewide property tax per acre of property classified under s. 70.32 (2) (a)
106., as determined under par. (cm), for each acre that is designated as closed under
11s. 77.83.
AB323-ASA1,13,1913
77.84
(2) (cm) For purposes of determining the per acre amounts under pars.
14(am) and (bm), in the year in which this paragraph takes effect .... [revisor inserts
15date], and in 2007 and each 5th year thereafter, the department of revenue shall
16determine the average statewide tax per acre of property classified under s. 70.32 (2)
17(a) 6. by multiplying the average equalized value of property classified under s. 70.32
18(2) (a) 6., as determined under s. 70.57, by the average tax rate determined under s.
1976.126.
AB323-ASA1,14,321
77.84
(3) (b) Immediately after receiving the certification of the county clerk
22that a tax deed has been taken, the department shall issue an order withdrawing the
23land as managed forest land. The notice requirement under s. 77.88 (1) does not
24apply to the department's action under this paragraph. The department shall notify
25the county treasurer of the amount of the
withdrawal fee under s. 77.88 (5m) and the
1withdrawal tax, as determined under s. 77.88 (5)
, and the. The amount of the tax
and
2the assessment shall be payable to the department under s. 75.36 (3) if the property
3is sold by the county.
The amount shall be credited to the conservation fund.
AB323-ASA1,14,105
77.87
(1g) Exemption. For a managed forest land order that takes effect on or
6after the effective date of this subsection .... [revisor inserts date], the owner of the
7managed forest land is exempt from payment of the yield tax under sub. (1) for the
8first 5 years of the managed forest land order. The exemption under this subsection
9does not apply to managed forest land converted pursuant to a petition approved
10under s. 77.82 (7) (d) or to a renewal of managed forest land order under s. 77.82 (12).
AB323-ASA1,14,1612
77.87
(3) Payment. A tax assessed under sub. (1) or (2) is due and payable to
13the department on the last day of the month following the date the certificate is
14mailed to the owner. The department shall collect interest at the rate of 12% per year
15on any tax that is paid later than the due date.
Amounts received shall be credited
16to the conservation fund.
AB323-ASA1,14,24
1877.876 Noncompliance assessment. (1) Assessment. The department shall
19certify to the municipality in which the property is located an owner's failure to
20complete a forestry practice during the period of time required under an applicable
21management plan, and the municipality shall impose a noncompliance assessment
22of $250 against the owner for each failure. The department shall mail a copy of the
23certificate of assessment to the owner at the owner's last-known address and to the
24municipality.
AB323-ASA1,15,4
1(2) Payment. An assessment under sub. (1) is due and payable to the
2municipality on the last day of the month following the date the certificate is mailed
3to the owner. The municipality shall collect interest at the rate of 12 percent per year
4on any assessment that is paid later than the due date.
AB323-ASA1,15,10
5(3) Owner's liability. The owner is personally liable for an assessment under
6sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut.
7If the merchantable timber cut is mingled with other wood products, the unpaid
8assessment becomes a lien against all of the wood products while they are in the
9owner's possession or in the possession of any person other than a purchaser for
10value without notice in the usual course of business.
AB323-ASA1,15,15
11(4) Delinquency. If an assessment due under sub. (1) is not paid on or before
12the last day of the August following the date specified under sub. (2), the
13municipality shall certify to the taxation district clerk the description of the land and
14the amount due for the assessment and interest. The taxation district clerk shall
15enter the delinquent amount on the property tax roll as a special charge.
AB323-ASA1,15,2317
77.88
(1) (a) The department may, at the request of the owner of managed forest
18land or of the governing body of the municipality in which any managed forest land
19is located, or at its own discretion, investigate to determine whether the designation
20as managed forest land should be withdrawn.
The
Except as provided in par. (am),
21the department shall notify the owner of the land and
the mayor of the city, the
22chairperson of the town
, or the president of the village in which the land is located
23of the investigation.
AB323-ASA1,16,3
177.88
(1) (am) If a city or village is organized under subch. I of ch. 64, the
2department shall notify the president of the city council or village board of any
3investigation under par. (a).
AB323-ASA1,16,75
77.88
(1) (c) If the department determines that land should be withdrawn, it
6shall issue an order withdrawing the land as managed forest land and shall assess
7against the owner the tax under sub. (5)
and the withdrawal fee under sub. (5m).
AB323-ASA1,16,129
77.88
(2) (am) If the land transferred under par. (a) does not meet the eligibility
10requirements under s. 77.82 (1), the department shall issue an order withdrawing
11the land from managed forest land designation and shall assess against the owner
12a withdrawal tax under sub. (5)
and the withdrawal fee under sub. (5m).
AB323-ASA1,16,2114
77.88
(2) (b) If the land remaining after a transfer under par. (a) is contiguous
15and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it shall
16continue to be designated as managed forest land until the expiration of the existing
17order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12),
18an owner may not petition the department for renewal of the order if the parcel
19contains less than 10 acres. No withdrawal tax under sub. (5)
or withdrawal fee
20under sub. (5m) may be assessed when the remaining land is withdrawn at the
21expiration of the order.
AB323-ASA1,17,223
77.88
(2) (c) If the remaining land does not meet the eligibility requirements
24under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the
25land and shall assess against the owner the
withdrawal tax under sub. (5)
and the
1withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled
2to a hearing on an order withdrawing land under this paragraph.
AB323-ASA1, s. 54
3Section
54. 77.88 (2) (d) of the statutes is renumbered 77.88 (2) (d) 1. and
4amended to read:
AB323-ASA1,17,115
77.88
(2) (d) 1. Within 10 days after a transfer of ownership, the former owner
6shall, on a form provided by the department, file with the department a report of the
7transfer signed by the former owner and the transferee. The report shall be
8accompanied by a
$20 $100 fee
which shall be deposited in the conservation fund and.
9Twenty dollars of the fee or a different amount of the fee as may be established under
10subd. 2. shall be credited to the appropriation under s. 20.370 (1) (cr). The
11department shall immediately notify each person entitled to notice under s. 77.82 (8).
AB323-ASA1,17,1613
77.88
(2) (d) 2. The department may establish by rule a different amount of
14each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1)
15(cr). The amount shall be equal to the average expense to the department of
16recording an order issued under this subchapter.
AB323-ASA1,17,2318
77.88
(2) (f) If the transferee does not provide the department with the
19certification required under par. (e), the department shall issue an order
20withdrawing the land and shall assess against the transferee the
withdrawal tax
21under sub. (5)
and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90,
22the transferee is not entitled to a hearing on an order withdrawing land under this
23paragraph.
AB323-ASA1,18,6
177.88
(3) Voluntary withdrawal. An owner may request that the department
2withdraw all or any part of the owner's land meeting one of the requirements
3specified under sub. (2) (a) 1. to 3. If any remaining land meets the eligibility
4requirements under s. 77.82 (1), the department shall issue an order withdrawing
5the land subject to the request and shall assess against the owner the
withdrawal 6tax under sub. (5)
and the withdrawal fee under sub. (5m).
AB323-ASA1,18,188
77.88
(3m) Withdrawal for failure to pay personal property taxes. If an
9owner of managed forest land has not paid the personal property tax due for a
10building on managed forest land before the February settlement date under s. 74.30
11(1), the municipality in which the managed forest land is located shall certify to the
12department that a delinquency exists and shall include the legal description of the
13managed forest land on which the building is located in the certification.
14Immediately after receiving the certification, the department shall issue an order
15withdrawing the land as managed forest land and shall assess against the owner of
16the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).
17Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order
18withdrawing land under this subsection.
AB323-ASA1,18,2320
77.88
(4) Nonrenewal. If an owner does not petition the department to renew
21a managed forest land order, the department shall order the land withdrawn at the
22expiration of the order. No withdrawal tax under sub. (5)
shall or withdrawal fee
23under sub. (5m) may be assessed.
AB323-ASA1,19,5
177.88
(5) (a) 1. An amount equal to the product of the total net property tax rate
2in the municipality in the year prior to the withdrawal and the assessed value of the
3land for the same year, as computed by the department of revenue, multiplied by the
4number of years the land was designated as managed forest land, less any amounts
5paid by the owner under ss. 77.84 (2) (a)
and (am) and 77.87.
AB323-ASA1,19,97
77.88
(5) (a) 2. Five percent of the stumpage value of the merchantable timber
8on the land, less any amounts paid by the owner under ss. 77.84 (2) (a)
and (am) and
977.87.
AB323-ASA1,19,1511
77.88
(5) (b) 1. An amount equal to the product of the total net property tax rate
12in the municipality in the year prior to the withdrawal and the assessed value of the
13land for the same year, as computed by the department of revenue, multiplied by the
14number of years since the renewal, less any amounts paid by the owner under ss.
1577.84 (2) (a)
and (am) and 77.87.