AB323-ASA2, s. 28 13Section 28. 77.82 (7) (c) 3. of the statutes is created to read:
AB323-ASA2,8,2014 77.82 (7) (c) 3. Except as provided in par. (d), if a petition is received on or before
15May 15 of any year from a petitioner who owns less than 1,000 acres in this state,
16who, before the deadline established by the department by rule, submitted a draft
17management plan prepared by a plan writer certified by the department, and who
18submits a completed plan, as defined by the department by rule, with the petition,
19the department shall investigate and shall either approve the petition and issue the
20order under sub. (8) or deny the petition before the following November 21.
AB323-ASA2, s. 29 21Section 29. 77.82 (8) of the statutes is amended to read:
AB323-ASA2,9,422 77.82 (8) Order. If a petition under sub. (2) or, (4m), or (12) is approved, the
23department shall issue an order designating the land as managed forest land for the
24time period specified in the petition. If a petition under sub. (4) is approved, the
25department shall amend the original order to include the additional parcel. The

1department shall provide the petitioner with a copy of the order or amended order
2and shall also file a copy with the department of revenue, the supervisor of
3assessments and the clerk of the municipality, and shall record the order with the
4register of deeds in the county, in which the land is located.
AB323-ASA2, s. 30 5Section 30. 77.82 (12) of the statutes is amended to read:
AB323-ASA2,9,196 77.82 (12) Renewal. The department shall notify each owner of managed forest
7land of the expiration date of an order no later than the January 31 preceding the
8expiration date. The
An owner of managed forest land may petition the department
9under sub. (2) for renewal of the order. The A petition filed by an owner of 1,000 acres
10or more in this state
shall be filed no later than the March 31 and before the
11expiration date of the order. A petition filed by an owner of less than 1,000 acres in
12this state shall be filed no later than the 2nd July 1 before the expiration date of the
13order. The petition
shall specify whether the owner wants the order renewed for 25
14or 50 years. The notice and hearing provisions under subs. (5) and, (6), and (7) do
15not apply to a petition under this subsection. The department may deny the petition
16only if the land fails to meet the eligibility requirements under sub. (1), if the owner
17has failed to comply with the management plan that is in effect on the date that the
18petition for renewal is filed,
or if there are delinquent taxes on the land. If the
19petition is denied, the department shall state the reason for the denial in writing.
AB323-ASA2, s. 31 20Section 31 . 77.82 (12) of the statutes, as affected by 2003 Wisconsin Act ....
21(this act), is amended to read:
AB323-ASA2,9,2522 77.82 (12) Renewal. An owner of managed forest land may petition the
23department under sub. (2) for renewal of the order. A petition filed by an owner of
241,000 acres or more in this state shall be filed no later than the March 31 before the
25expiration date of the order. A petition filed by an owner of less than 1,000 acres in

1this state shall be filed no later than the 2nd July 1 before the expiration date of the
2order, except that if the owner satisfies the requirement in sub. (7) (c) 3., the petition
3shall be filed no later than the May 15 before the expiration date of the order
. The
4petition shall specify whether the owner wants the order renewed for 25 or 50 years.
5The provisions under subs. (5), (6), and (7) do not apply to a petition under this
6subsection. The department may deny the petition only if the land fails to meet the
7eligibility requirements under sub. (1), if the owner has failed to comply with the
8management plan that is in effect on the date that the petition for renewal is filed,
9or if there are delinquent taxes on the land. If the petition is denied, the department
10shall state the reason for the denial in writing.
AB323-ASA2, s. 32 11Section 32. 77.83 (1) (a) 1. of the statutes is amended to read:
AB323-ASA2,10,1412 77.83 (1) (a) 1. A maximum of 80 160 acres in the municipality, of which not
13more than 80 acres may be land designated as managed forest land before the
14effective date of this subdivision .... [revisor inserts date]
.
AB323-ASA2, s. 33 15Section 33. 77.83 (1m) of the statutes is created to read:
AB323-ASA2,10,2516 77.83 (1m) Modification of designation. For a managed forest land order that
17takes effect on or after the effective date of this subsection .... [revisor inserts date],
18the owner of the managed forest land may modify the designation of a closed or open
19area 2 times during the term of the order. For a managed forest land order that takes
20effect before the effective date of this subsection .... [revisor inserts date], the owner
21of the managed forest land may modify the designation of a closed or open area 2
22times during the period beginning with the effective date of this subsection ....
23[revisor inserts date], and ending with the expiration date of the order, regardless of
24whether the owner has previously modified the designation as authorized by rules
25promulgated by the department.
AB323-ASA2, s. 34
1Section 34. 77.84 (2) (a) of the statutes is amended to read:
AB323-ASA2,11,52 77.84 (2) (a) Each For managed forest land orders that take effect before the
3effective date of this paragraph .... [revisor inserts date], each
owner of managed
4forest land shall pay to the municipal treasurer an acreage share of 74 cents per acre
5on or before January 31.
AB323-ASA2, s. 35 6Section 35. 77.84 (2) (am) of the statutes is created to read:
AB323-ASA2,11,127 77.84 (2) (am) For managed forest land orders that take effect on or after the
8effective date of this paragraph .... [revisor inserts date], each owner of managed
9forest land shall pay to the municipal treasurer, on or before January 31, an amount
10that is equal to 5 percent of the average statewide property tax per acre of property
11classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre of
12managed forest land.
AB323-ASA2, s. 36 13Section 36. 77.84 (2) (b) of the statutes is amended to read:
AB323-ASA2,11,1814 77.84 (2) (b) In For managed forest land orders that take effect before the
15effective date of this paragraph .... [revisor inserts date], in
addition to the payment
16under par. (a), each owner shall pay $1 for each acre that is designated as closed
17under s. 77.83. The payment shall be made to the municipal treasurer on or before
18January 31.
AB323-ASA2, s. 37 19Section 37. 77.84 (2) (bm) of the statutes is created to read:
AB323-ASA2,12,220 77.84 (2) (bm) For managed forest land orders that take effect on or after the
21effective date of this paragraph .... [revisor inserts date], in addition to the payment
22under par. (am), each owner of managed forest land shall pay to the municipal
23treasurer, on or before January 31, an amount that is equal to 20 percent of the
24average statewide property tax per acre of property classified under s. 70.32 (2) (a)

16., as determined under par. (cm), for each acre that is designated as closed under
2s. 77.83.
AB323-ASA2, s. 38 3Section 38. 77.84 (2) (cm) of the statutes is created to read:
AB323-ASA2,12,104 77.84 (2) (cm) For purposes of determining the per acre amounts under pars.
5(am) and (bm), in the year in which this paragraph takes effect .... [revisor inserts
6date], and in 2007 and each 5th year thereafter, the department of revenue shall
7determine the average statewide tax per acre of property classified under s. 70.32 (2)
8(a) 6. by multiplying the average equalized value of property classified under s. 70.32
9(2) (a) 6., as determined under s. 70.57, by the average tax rate determined under s.
1076.126.
AB323-ASA2, s. 39 11Section 39. 77.84 (3) (b) of the statutes is amended to read:
AB323-ASA2,12,1912 77.84 (3) (b) Immediately after receiving the certification of the county clerk
13that a tax deed has been taken, the department shall issue an order withdrawing the
14land as managed forest land. The notice requirement under s. 77.88 (1) does not
15apply to the department's action under this paragraph. The department shall notify
16the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the
17withdrawal tax, as determined under s. 77.88 (5), and the. The amount of the tax and
18the fee
shall be payable to the department under s. 75.36 (3) if the property is sold
19by the county. The amount shall be credited to the conservation fund.
AB323-ASA2, s. 40 20Section 40. 77.87 (1g) of the statutes is created to read:
AB323-ASA2,13,221 77.87 (1g) Exemption. For a managed forest land order that takes effect on or
22after the effective date of this subsection .... [revisor inserts date], the owner of the
23managed forest land is exempt from payment of the yield tax under sub. (1) for the
24first 5 years of the managed forest land order. The exemption under this subsection

1does not apply to managed forest land converted pursuant to a petition approved
2under s. 77.82 (7) (d) or to a renewal of managed forest land order under s. 77.82 (12).
AB323-ASA2, s. 41 3Section 41. 77.876 of the statutes is created to read:
AB323-ASA2,13,10 477.876 Noncompliance assessment. (1) Assessment. The department shall
5certify to the municipality in which the property is located an owner's failure to
6complete a forestry practice during the period of time required under an applicable
7management plan, and the municipality shall impose a noncompliance assessment
8of $250 against the owner for each failure. The department shall mail a copy of the
9certificate of assessment to the owner at the owner's last-known address and to the
10municipality.
AB323-ASA2,13,14 11(2) Payment. An assessment under sub. (1) is due and payable to the
12municipality on the last day of the month following the date the certificate is mailed
13to the owner. The municipality shall collect interest at the rate of 12 percent per year
14on any assessment that is paid later than the due date.
AB323-ASA2,13,20 15(3) Owner's liability. The owner is personally liable for an assessment under
16sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut.
17If the merchantable timber cut is mingled with other wood products, the unpaid
18assessment becomes a lien against all of the wood products while they are in the
19owner's possession or in the possession of any person other than a purchaser for
20value without notice in the usual course of business.
AB323-ASA2,13,25 21(4) Delinquency. If an assessment due under sub. (1) is not paid on or before
22the last day of the August following the date specified under sub. (2), the
23municipality shall certify to the taxation district clerk the description of the land and
24the amount due for the assessment and interest. The taxation district clerk shall
25enter the delinquent amount on the property tax roll as a special charge.
AB323-ASA2, s. 42
1Section 42. 77.88 (1) (a) of the statutes is amended to read:
AB323-ASA2,14,82 77.88 (1) (a) The department may, at the request of the owner of managed forest
3land or of the governing body of the municipality in which any managed forest land
4is located, or at its own discretion, investigate to determine whether the designation
5as managed forest land should be withdrawn. The Except as provided in par. (am),
6the
department shall notify the owner of the land and the mayor of the city, the
7chairperson of the town, or the president of the village in which the land is located
8of the investigation.
AB323-ASA2, s. 43 9Section 43. 77.88 (1) (am) of the statutes is created to read:
AB323-ASA2,14,1210 77.88 (1) (am) If a city or village is organized under subch. I of ch. 64, the
11department shall notify the president of the city council or village board of any
12investigation under par. (a).
AB323-ASA2, s. 44 13Section 44. 77.88 (1) (c) of the statutes is amended to read:
AB323-ASA2,14,1614 77.88 (1) (c) If the department determines that land should be withdrawn, it
15shall issue an order withdrawing the land as managed forest land and shall assess
16against the owner the tax under sub. (5) and the withdrawal fee under sub. (5m).
AB323-ASA2, s. 45 17Section 45. 77.88 (2) (am) of the statutes is amended to read:
AB323-ASA2,14,2118 77.88 (2) (am) If the land transferred under par. (a) does not meet the eligibility
19requirements under s. 77.82 (1), the department shall issue an order withdrawing
20the land from managed forest land designation and shall assess against the owner
21a withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).
AB323-ASA2, s. 46 22Section 46. 77.88 (2) (b) of the statutes is amended to read:
AB323-ASA2,15,523 77.88 (2) (b) If the land remaining after a transfer under par. (a) is contiguous
24and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it shall
25continue to be designated as managed forest land until the expiration of the existing

1order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12),
2an owner may not petition the department for renewal of the order if the parcel
3contains less than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee
4under sub. (5m)
may be assessed when the remaining land is withdrawn at the
5expiration of the order.
AB323-ASA2, s. 47 6Section 47. 77.88 (2) (c) of the statutes is amended to read:
AB323-ASA2,15,117 77.88 (2) (c) If the remaining land does not meet the eligibility requirements
8under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the
9land and shall assess against the owner the withdrawal tax under sub. (5) and the
10withdrawal fee under sub. (5m)
. Notwithstanding s. 77.90, the owner is not entitled
11to a hearing on an order withdrawing land under this paragraph.
AB323-ASA2, s. 48 12Section 48. 77.88 (2) (d) of the statutes is renumbered 77.88 (2) (d) 1. and
13amended to read:
AB323-ASA2,15,2014 77.88 (2) (d) 1. Within 10 days after a transfer of ownership, the former owner
15shall, on a form provided by the department, file with the department a report of the
16transfer signed by the former owner and the transferee. The report shall be
17accompanied by a $20 $100 fee which shall be deposited in the conservation fund and.
18Twenty dollars of the fee or a different amount of the fee as may be established under
19subd. 2. shall be
credited to the appropriation under s. 20.370 (1) (cr). The
20department shall immediately notify each person entitled to notice under s. 77.82 (8).
AB323-ASA2, s. 49 21Section 49. 77.88 (2) (d) 2. of the statutes is created to read:
AB323-ASA2,15,2522 77.88 (2) (d) 2. The department may establish by rule a different amount of
23each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1)
24(cr). The amount shall be equal to the average expense to the department of
25recording an order issued under this subchapter.
AB323-ASA2, s. 50
1Section 50. 77.88 (2) (f) of the statutes is amended to read:
AB323-ASA2,16,72 77.88 (2) (f) If the transferee does not provide the department with the
3certification required under par. (e), the department shall issue an order
4withdrawing the land and shall assess against the transferee the withdrawal tax
5under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90,
6the transferee is not entitled to a hearing on an order withdrawing land under this
7paragraph.
AB323-ASA2, s. 51 8Section 51. 77.88 (3) of the statutes is amended to read:
AB323-ASA2,16,149 77.88 (3) Voluntary withdrawal. An owner may request that the department
10withdraw all or any part of the owner's land meeting one of the requirements
11specified under sub. (2) (a) 1. to 3. If any remaining land meets the eligibility
12requirements under s. 77.82 (1), the department shall issue an order withdrawing
13the land subject to the request and shall assess against the owner the withdrawal
14tax under sub. (5) and the withdrawal fee under sub. (5m).
AB323-ASA2, s. 52 15Section 52. 77.88 (3m) of the statutes is created to read:
AB323-ASA2,17,216 77.88 (3m) Withdrawal for failure to pay personal property taxes. If an
17owner of managed forest land has not paid the personal property tax due for a
18building on managed forest land before the February settlement date under s. 74.30
19(1), the municipality in which the managed forest land is located shall certify to the
20department that a delinquency exists and shall include the legal description of the
21managed forest land on which the building is located in the certification.
22Immediately after receiving the certification, the department shall issue an order
23withdrawing the land as managed forest land and shall assess against the owner of
24the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

1Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order
2withdrawing land under this subsection.
AB323-ASA2, s. 53 3Section 53. 77.88 (4) of the statutes is amended to read:
AB323-ASA2,17,74 77.88 (4) Nonrenewal. If an owner does not petition the department to renew
5a managed forest land order, the department shall order the land withdrawn at the
6expiration of the order. No withdrawal tax under sub. (5) shall or withdrawal fee
7under sub. (5m) may
be assessed.
AB323-ASA2, s. 54 8Section 54. 77.88 (5) (a) 1. of the statutes is amended to read:
AB323-ASA2,17,139 77.88 (5) (a) 1. An amount equal to the product of the total net property tax rate
10in the municipality in the year prior to the withdrawal and the assessed value of the
11land for the same year, as computed by the department of revenue, multiplied by the
12number of years the land was designated as managed forest land, less any amounts
13paid by the owner under ss. 77.84 (2) (a) and (am) and 77.87.
AB323-ASA2, s. 55 14Section 55. 77.88 (5) (a) 2. of the statutes is amended to read:
AB323-ASA2,17,1715 77.88 (5) (a) 2. Five percent of the stumpage value of the merchantable timber
16on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and
1777.87.
AB323-ASA2, s. 56 18Section 56. 77.88 (5) (b) 1. of the statutes is amended to read:
AB323-ASA2,17,2319 77.88 (5) (b) 1. An amount equal to the product of the total net property tax rate
20in the municipality in the year prior to the withdrawal and the assessed value of the
21land for the same year, as computed by the department of revenue, multiplied by the
22number of years since the renewal, less any amounts paid by the owner under ss.
2377.84 (2) (a) and (am) and 77.87.
AB323-ASA2, s. 57 24Section 57. 77.88 (5) (b) 2. of the statutes is amended to read:
AB323-ASA2,18,3
177.88 (5) (b) 2. Five percent of the stumpage value of the merchantable timber
2on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and
377.87.
AB323-ASA2, s. 58 4Section 58. 77.88 (5m) of the statutes is created to read:
AB323-ASA2,18,65 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
6under subs. (1) (c), (2) (am), (c), and (f), (3), and (3m) shall be $300.
AB323-ASA2, s. 59 7Section 59. 77.88 (7) of the statutes is amended to read:
AB323-ASA2,18,148 77.88 (7) Payment; delinquency. A tax Taxes under sub. (5) is and fees under
9sub. (5m) are
due and payable to the department on the last day of the month
10following the effective date of the withdrawal order. Amounts received shall be
11credited to the conservation fund. If the owner of the land fails to pay the tax or fee,
12the department shall certify to the taxation district clerk the amount due. The
13taxation district clerk shall enter the delinquent amount on the property tax roll as
14a special charge.
AB323-ASA2, s. 60 15Section 60. 77.88 (8) of the statutes is amended to read:
AB323-ASA2,18,2316 77.88 (8) Exception. No withdrawal tax or withdrawal fee may be assessed
17against an owner who transfers ownership of managed forest land for a public road
18or railroad or utility right-of-way. No withdrawal tax or withdrawal fee may be
19assessed against an owner who transfers ownership of managed forest land for a
20park, recreational trail, wildlife or fish habitat area or a public forest to the federal
21government, the state or a local governmental unit, as defined in s. 66.0131 (1) (a).
22The department may not order withdrawal of the remainder of the land unless the
23remainder fails to meet the eligibility requirements under s. 77.82 (1).
AB323-ASA2, s. 61 24Section 61. 77.89 (1) of the statutes is amended to read:
AB323-ASA2,19,5
177.89 (1) Payment to municipalities. By June 30 of each year, the department,
2from the appropriation under s. 20.370 (5) (bv), shall pay 50% of each payment
3received under s. ss. 77.84 (3) (b), and 77.87 (3) or , and 50% of each withdrawal tax
4payment received under s.
77.88 (7) to the treasurer of the municipality in which is
5located the land to which the payment applies.
AB323-ASA2, s. 62 6Section 62 . 77.89 (1) of the statutes, as affected by 2003 Wisconsin Act .... (this
7act), is amended to read:
AB323-ASA2,19,128 77.89 (1) Payment to municipalities. By June 30 of each year, the department,
9from the appropriation under s. 20.370 (5) (bv), shall pay 50% 100 percent of each
10payment received under ss. 77.84 (3) (b) and 77.87 (3) and 50% 100 percent of each
11withdrawal tax payment received under s. 77.88 (7) to the treasurer of the
12municipality in which is located the land to which the payment applies.
AB323-ASA2, s. 63 13Section 63. 77.89 (2) of the statutes is renumbered 77.89 (2) (a) and amended
14to read:
AB323-ASA2,19,2115 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received
16under sub. (1) or s. and under ss. 77.84 (2) (a) or and (am), 77.85 , and 77.876 to the
17county treasurer and shall deposit the remainder in the municipal treasury. The
18payment to the county treasurer for money received before November 1 of any year
19shall be made on or before the November 15 after its receipt. For money received on
20or after November 1 of any year, the payment to the county treasurer shall be made
21on or before November 15 of the following year.
AB323-ASA2, s. 64 22Section 64. 77.89 (2) (b) of the statutes, as affected by 2003 Wisconsin Act ....
23(this act), is amended to read:
AB323-ASA2,20,424 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s.
2577.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30.

1The county treasurer shall, by June 30 of each year, pay all amounts received under
2this paragraph to the department. All amounts received by the department shall be
3credited to the conservation fund and shall be reserved for land acquisition and
4resource management activities.
AB323-ASA2, s. 65 5Section 65. 77.89 (3) of the statutes is renumbered 77.89 (2) (b) and amended
6to read:
AB323-ASA2,20,127 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s.
877.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30.
9The county treasurer shall, by June 30 of each year, pay all amounts received under
10this subsection paragraph to the department. All amounts received by the
11department shall be credited to the conservation fund and shall be reserved for land
12acquisition and resource management activities.
AB323-ASA2, s. 66 13Section 66 . Initial applicability.
AB323-ASA2,20,1514 (1) The treatment of section 77.82 (3) (c) (intro.) of the statutes first applies to
15management plans that are started on the effective date of this subsection.
AB323-ASA2,20,2016 (2) The treatment of section 77.82 (2m) (a) and (e) and (12) of the statutes, the
17renumbering and amendment of section 77.82 (7) (c) of the statutes, the amendment
18of section 77.82 (2m) (b) of the statutes, and the creation of section 77.82 (7) (c) 2. of
19the statutes first applies to applications that are received by the department of
20natural resources on the effective date of this subsection.
AB323-ASA2,20,2321 (3) The treatment of section 77.83 (1) (a) 1. of the statutes first applies to an
22owner of land that is designated as managed forest land in an order that takes effect
23on the effective date of this subsection.
AB323-ASA2, s. 67 24Section 67. Effective dates. This act takes effect on the day after publication,
25except as follows:
AB323-ASA2,21,2
1(1) The treatment of section 77.89 (1) of the statutes (by Section 62 ) takes effect
2on July 1, 2004.
AB323-ASA2,21,43 (2) The amendment of section 77.89 (2) (b) of the statutes take effect on July
41, 2005.
AB323-ASA2,21,95 (3) The treatment of sections 77.82 (2m) (c), (3) (c) (intro.), (7) (c) 3., and (12)
6(by Section 31 ) of the statutes, the amendment of section 77.82 (7) (c) 2. of the
7statutes, and the repeal and recreation of section 77.82 (2m) (b) of the statutes and
8Section 66 (1) of this act take effect on the first day of the 19th month beginning after
9publication.
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