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may be assessed when the remaining land is withdrawn at the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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