2007 - 2008 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2007 ASSEMBLY BILL 781
February 11, 2008 - Offered by Representative Wood.
AB781-ASA1,1,8
1An Act to repeal 77.83 (2) (am) 2.;
to amend 74.25 (1) (a) 6., 74.30 (1) (f), 77.82
2(2) (g), 77.82 (3) (c) 5., 77.83 (1) (a) 1., 77.83 (1) (b) 1., 77.83 (1) (b) 2., 77.83 (1)
3(c), 77.83 (1m), 77.83 (2) (a), 77.83 (2) (am) 1., 77.83 (2) (am) 3., 77.83 (4) (b),
477.84 (1), 77.84 (2) (title), 77.84 (2) (b), 77.84 (2) (cm), 77.88 (2) (e), 77.89 (2) (b),
577.895 (3) (b), 77.895 (3) (c) and 167.31 (4) (cr); and
to create 77.83 (1r), 77.83
6(1t) and 77.84 (2) (bv) of the statutes;
relating to: managed forest land for
7which there is limited access for persons to engage in certain recreational
8activities.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB781-ASA1, s. 1
9Section
1. 74.25 (1) (a) 6. of the statutes is amended to read:
AB781-ASA1,2,210
74.25
(1) (a) 6. Pay to the county treasurer 20% of collections of occupational
11taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84
12(2) (a) and (am),
and all collections of payments for closed lands under s. 77.84 (2) (b)
1and (bm)
, and all collections of payments for limited-access lands under s. 77.84 (2)
2(bv).
AB781-ASA1,2,74
74.30
(1) (f) Pay to the county treasurer 20% of collections of occupational taxes
5on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2)
6(a) and (am),
and all collections of payments for closed lands under s. 77.84 (2) (b) and
7(bm)
, and all collections of payments for limited-access lands under s. 77.84 (2) (bv).
AB781-ASA1,2,119
77.82
(2) (g) A map, diagram or aerial photograph showing the location and
10acreage of any area that will be designated as closed
to the public or as limited access 11under s. 77.83.
AB781-ASA1, s. 4
12Section
4. 77.82 (3) (c) 5. of the statutes is amended to read:
AB781-ASA1,2,1413
77.82
(3) (c) 5. A map, diagram or aerial photograph which identifies the
open,
14closed, and limited-access areas
designated as open and closed under s. 77.83.
AB781-ASA1, s. 5
15Section
5. 77.83 (1) (a) 1. of the statutes is amended to read:
AB781-ASA1,2,1816
77.83
(1) (a) 1.
Up Subject to sub. (1t), up to 160 acres in each municipality, of
17which not more than 80 acres in each municipality may be land designated as
18managed forest land before April 28, 2004.
AB781-ASA1, s. 6
19Section
6. 77.83 (1) (b) 1. of the statutes is amended to read:
AB781-ASA1,2,2220
77.83
(1) (b) 1. The addition does not result in increasing the closed
portion and
21limited-access portions of the land to an area greater than that permitted under par.
22(a)
and sub. (1t).
AB781-ASA1, s. 7
23Section
7. 77.83 (1) (b) 2. of the statutes is amended to read:
AB781-ASA1,2,2524
77.83
(1) (b) 2. The additional area is contiguous to the area that is already
25designated as closed
or as limited access.
AB781-ASA1,3,52
77.83
(1) (c) If all or any part of an owner's closed managed forest land is
3withdrawn or transferred as provided under s. 77.88, the owner may designate a
4different or an additional
closed area
as closed or limited access if it meets the
5requirements of par. (b).
AB781-ASA1,3,157
77.83
(1m) Modification of designation. For a managed forest land order that
8takes effect on or after April 28, 2004, the owner of the managed forest land may
9modify the designation of a closed
, limited-access, or open area 2 times during the
10term of the order. For a managed forest land order that takes effect before April 28,
112004, the owner of the managed forest land may modify the designation of a closed
,
12limited access, or open area 2 times during the period beginning with April 28, 2004,
13and ending with the expiration date of the order, regardless of whether the owner has
14previously modified the designation as authorized by rules promulgated by the
15department.
AB781-ASA1,3,2117
77.83
(1r) Limited-access areas. (a) An owner may designate land subject to
18a managed forest land order as being limited-access land. For land so designated,
19the owner may enter into a lease or other agreement involving consideration if the
20only purpose of the lease or agreement is to permit persons to engage in a
21recreational activity.
AB781-ASA1,4,222
(b) Notwithstanding par. (a), land subject to a lease or agreement as described
23under par. (a) shall be designated as being closed instead of limited access if the
24consideration paid for access under the lease or agreement consists solely of
1reasonable membership fees charged by a nonprofit organization and the lease or
2agreement is approved by the department.
AB781-ASA1,4,64
77.83
(1t) Maximum acreage. Under each managed forest land order, the sum
5of the number of the acres designated as closed and the number of acres designated
6as limited access may not exceed a total of 160 acres.
AB781-ASA1,4,108
77.83
(2) (a) Except as provided in
sub. subs. (1)
and (1r) and pars. (b) and (c),
9each owner of managed forest land shall permit public access to the land for hunting,
10fishing, hiking, sight-seeing, and cross-country skiing.
AB781-ASA1,4,1613
77.83
(2) (am) 1. For land designated as managed forest land
under an order
14that takes effect on or after October 27, 2007, no person may enter into a lease or
15other agreement for consideration if the purpose of the lease or agreement is to
16permit persons to engage in a recreational activity
, except as provided in sub. (1r).
AB781-ASA1,4,2421
77.83
(2) (am) 3.
Subdivisions 1. and 2. do Subdivision 1. does not apply to any
22lease or other agreement if the consideration involved solely consists of reasonable
23membership fees charged by a nonprofit organization and the lease or agreement is
24approved by the department.
AB781-ASA1,5,63
77.83
(4) (b) Any person who fails to comply with sub.
(1r) or (2) (am) shall
4forfeit an amount equal to the total amount of consideration received by the person
5as a result of
violating sub. (2) (am) the failure to comply or $500, whichever is
6greater.
AB781-ASA1,5,168
77.84
(1) Tax roll. Each clerk of a municipality in which the land is located
9shall enter in a special column or other appropriate place on the tax roll the
10description of each parcel of land designated as managed forest land, and shall
11specify, by the designation "MFL-O
,"
or "MFL-C
",," or "MFL-LA," the acreage of
12each parcel that is designated
as open
or
, closed
, or limited access under s. 77.83. The
13land shall be assessed and is subject to review under ch. 70. Except as provided in
14this subchapter, no tax may be levied on managed forest land, except that any
15building on managed forest land is subject to taxation as personal property under ch.
1670.
AB781-ASA1, s. 18
17Section
18. 77.84 (2) (title) of the statutes is amended to read:
AB781-ASA1,5,1918
77.84
(2) (title)
Acreage share; payment payments for open, closed, or
19limited-access land.
AB781-ASA1,5,2421
77.84
(2) (b) For managed forest land orders that take effect before April 28,
222004, in addition to the payment under par. (a), each owner
of managed forest land 23shall pay $1 for each acre that is designated as closed under s. 77.83. The payment
24shall be made to each municipal treasurer on or before January 31.
AB781-ASA1,6,5
177.84
(2) (bv) In addition to the payment under par. (a) or (am), each owner of
2managed forest land shall pay to each municipal treasurer, on or before January 31,
3an amount that is equal to 45 percent of the average statewide property tax per acre
4of property classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each
5acre that is designated as limited access under s. 77.83.
AB781-ASA1,6,127
77.84
(2) (cm) For purposes of determining the per acre amounts under pars.
8(am)
and (bm), (bm), and (bv), in 2004 and in 2007 and each 5th year thereafter, the
9department of revenue shall determine the average statewide tax per acre of
10property classified under s. 70.32 (2) (a) 6. by multiplying the average equalized
11value of property classified under s. 70.32 (2) (a) 6., as determined under s. 70.57, by
12the average tax rate determined under s. 76.126.
AB781-ASA1,6,2114
77.88
(2) (e) The transferred land shall remain managed forest land if the
15transferee, within 30 days after the transfer, certifies to the department an intent
16to comply with the existing management plan for the land and with any amendments
17agreed to by the department and the transferee, and provides proof that each person
18holding any encumbrance on the land agrees to the designation. The transferee may
19designate an area of the transferred land
as closed
to public access or as limited
20access as provided under s. 77.83. The department shall issue an order continuing
21the designation of the land as managed forest land under the new ownership.
AB781-ASA1,7,424
77.89
(2) (b) The municipal treasurer shall pay all amounts received under s.
2577.84 (2) (b)
and, (bm)
, and (bv) to the county treasurer, as provided under ss. 74.25
1and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts
2received under this paragraph to the department. All amounts received by the
3department shall be credited to the conservation fund and shall be reserved for land
4acquisition, resource management activities, and grants under s. 77.895.
AB781-ASA1,7,97
77.895
(3) (b) A requirement that, in awarding grants to counties under this
8section, the board give higher priority to counties that have higher numbers of acres
9that are designated as closed
or as limited access under s. 77.83.
AB781-ASA1,7,1412
77.895
(3) (c) A requirement that, in awarding grants to towns under this
13section, the board give higher priority to towns that have higher numbers of acres
14that are designated as closed
or as limited access under s. 77.83.
AB781-ASA1,7,2016
167.31
(4) (cr) For purposes of par. (cg) 4., "private property" does not include
17property leased for hunting by the public, land that is subject to a contract under
18subch. I of ch. 77, or land that is subject to an order designating it as managed forest
19land under subch. VI of ch. 77 and that is not designated as closed
or as limited access
20to the public under s. 77.83
(1).
AB781-ASA1,7,2322
(1) This act first applies to payments under section 77.84 (2) of the statutes that
23are due on January 1, 2009.