Amendment ASA1-AB700

AB700-ASA1,32,12 77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:

AB700-ASA1,32,14 2. The land remaining after the withdrawal will continue to meet the eligibility requirements under s. 77.82 (1).

AB700-ASA1,105 Section 105. 77.88 (3) (c) of the statutes is created to read:

AB700-ASA1,32,20 77.88 (3) (c) Withdrawal tax and fee. Upon issuance of an order of withdrawal under this subsection, the county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land.

AB700-ASA1,106 Section 106. 77.88 (3) (d) of the statutes is created to read:

AB700-ASA1,32,24 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this subsection is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request.

AB700-ASA1,107 Section 107. 77.88 (3g) of the statutes, as created by 2013 Wisconsin Act 20, is repealed.

AB700-ASA1,108 Section 108. 77.88 (3j) of the statutes is created to read:

AB700-ASA1,33,7 77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a) Except as provided in par. (b), upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order withdrawing the land subject to the request if all of the following apply:

AB700-ASA1,33,9 1. The purpose for which the owner requests that the department withdraw the land is for the sale of the land or for a construction site.

AB700-ASA1,33,11 2. The land to be withdrawn is not less than 1.0 acres and not more than 5.0 acres. Partial acres may not be withdrawn.

AB700-ASA1,33,14 3. If the land is subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for ownership of land or for a construction site, the owner requests that the department withdraw not less than that minimum acreage.

AB700-ASA1,33,18 (b) 1. For land that is designated as managed forest land under an order with a term of 25 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued an order of withdrawal under par. (a) from that parcel of managed forest land during the term of the order.

AB700-ASA1,33,22 2. For land that is designated as managed forest land under an order with a term of 50 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued 2 orders of withdrawal under par. (a) from that parcel of managed forest land during the term of the order.

AB700-ASA1,33,25 (c) Upon issuance of an order withdrawing land under this subsection, the department shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

AB700-ASA1,109 Section 109. 77.88 (3j) (c) of the statutes, as created by 2013 Wisconsin Act .... (this act), is amended to read:

AB700-ASA1,34,7 77.88 (3j) (c) Upon issuance of an order withdrawing land under this subsection, the department county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) against the owner of the land.

AB700-ASA1,110 Section 110. 77.88 (3k) of the statutes is created to read:

AB700-ASA1,34,15 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order of withdrawal if the department determines that the parcel is unable to produce merchantable timber in the amount required under s. 77.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary for the parcel to resume its ability to produce the required amount. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.

AB700-ASA1,111 Section 111. 77.88 (3L) of the statutes is created to read:

AB700-ASA1,34,24 77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order of withdrawal if the department determines that the parcel is unsuitable, due to environmental, ecological, or economic concerns or factors, for the production of merchantable timber. The order shall withdraw only the number of acres that is necessary for the parcel to resume its sustainability to produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.

AB700-ASA1,112 Section 112. 77.88 (3m) of the statutes is amended to read:

AB700-ASA1,35,13 77.88 (3m) Withdrawal for failure to pay personal property taxes. If an owner of managed forest land has not paid the personal property tax due for a building on managed forest land before the February settlement date under s. 74.30 (1), the municipality in which the building is located shall certify to the county in which the land is located and to the department that a delinquency exists and shall include the legal description of the managed forest land on which the building is located in the certification. Immediately after receiving the certification, the department shall issue an order withdrawing the land as managed forest land. The county shall determine the amount of the withdrawal tax under sub. (5) and shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) against the owner of the land. Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this subsection.

AB700-ASA1,113 Section 113. 77.88 (4) of the statutes is repealed.

AB700-ASA1,114 Section 114. 77.88 (4m) of the statutes is created to read:

AB700-ASA1,35,20 77.88 (4m) Expiration of orders. The department shall maintain a list of orders designating managed forest lands that have expired. The department shall add a parcel to the list within 30 days after the date of expiration. For each expired order, the list shall provide a description of the land and shall identify each municipality in which the managed forest land is located.

AB700-ASA1,115 Section 115. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae) and amended to read:

AB700-ASA1,36,2 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar), and (b), for land withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following: equal the amount of past tax liability that is applicable to the land.

AB700-ASA1,116 Section 116. 77.88 (5) (a) 1. and 2. of the statutes, as affected by 2013 Wisconsin Act 81, are repealed.

AB700-ASA1,117 Section 117. 77.88 (5) (ab) of the statutes is repealed.

AB700-ASA1,118 Section 118. 77.88 (5) (ac) of the statutes is created to read:

AB700-ASA1,36,14 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection, the amount of past tax liability for land to be withdrawn from the managed forest land program shall be calculated by multiplying the total net property tax rate in the municipality in which managed forest land to be withdrawn is located in the year prior to the withdrawal of the land by an amount equal to the assessed value of the land for that same year, as calculated by the department of revenue, and by then multiplying that product by 10 years or by the number of years the land was designated as managed forest land, whichever number is fewer.

AB700-ASA1,119 Section 119. 77.88 (5) (am) (title) of the statutes is created to read:

AB700-ASA1,36,16 77.88 (5) (am) (title) Converted forest croplands.

AB700-ASA1,120 Section 120. 77.88 (5) (am) 1. of the statutes is amended to read:

AB700-ASA1,36,19 77.88 (5) (am) 1. The amount calculated under par. (a) of past tax liability for the land.

AB700-ASA1,121 Section 121. 77.88 (5) (ar) of the statutes, as affected by 2013 Wisconsin Act 81, is repealed.

AB700-ASA1,122 Section 122. 77.88 (5) (b) of the statutes, as affected by 2013 Wisconsin Act 81, is repealed.

AB700-ASA1,123 Section 123. 77.88 (5) (c) of the statutes is repealed.

AB700-ASA1,124 Section 124. 77.88 (5m) of the statutes is amended to read:

AB700-ASA1,37,3 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department a county under s. 77.84 (3) (b) and subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3) (c), (3j), and (3m) shall be $300.

AB700-ASA1,125 Section 125. 77.88 (6) of the statutes is repealed.

AB700-ASA1,126 Section 126. 77.88 (7) of the statutes is amended to read:

AB700-ASA1,37,13 77.88 (7) Payment; delinquency. Taxes under sub. (5) and fees under sub. (5m) are due and payable to the department each county in which the land is located on the last day of the month following the effective date of the withdrawal order. Amounts received shall be credited to the conservation fund. If the owner of the land fails to pay the tax or fee, the department county shall certify to the taxation district municipal clerk of each municipality in which the land is located the amount due. The taxation district municipal clerk shall enter the delinquent amount on the property tax roll as a special charge.

AB700-ASA1,127 Section 127. 77.88 (8) (b) of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB700-ASA1,37,20 77.88 (8) (b) The department may not issue an order of withdrawal of land remaining that remains after a transfer of ownership is made under par. (a) 1., 2., or 3., or after a lease is entered into under par. (a) 3., or after the department orders withdrawal of land under sub. (3g) (am) unless the remainder fails to meet the eligibility requirements under s. 77.82 (1).

AB700-ASA1,128 Section 128. 77.883 (3) of the statutes, as created by 2013 Wisconsin Act 1, is amended to read:

AB700-ASA1,37,25 77.883 (3) Section 77.86 (1) (c) and (d) (1g) (b) and (c) do not apply to cutting of timber or another activity on managed forest land if all of the requirements in sub. (1) (a) to (d) are met.

AB700-ASA1,129 Section 129. 77.885 (intro.) of the statutes is amended to read:

AB700-ASA1,38,7 77.885 Withdrawal of tribal lands. (intro.) Upon request of an Indian tribe, the department shall issue an order the withdrawal of withdrawing the land that is owned in fee and that is designated as managed forest land from the managed forest land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88 (5m) may be assessed against an Indian tribe for the withdrawal of such land if all of the following apply:

AB700-ASA1,130 Section 130. 77.89 (1) of the statutes is amended to read:

AB700-ASA1,38,14 77.89 (1) Payment Payments by counties to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv), each county shall pay 100 80 percent of each payment received under ss. 77.84 (3) (b) and 77.87 (3) and 100 80 percent of each withdrawal tax payment received under s. 77.88 (7) to the treasurer of each municipality in which is located the land to which the payment applies is located and shall deposit the remainder in the county treasury.

AB700-ASA1,131 Section 131. 77.89 (2) (title) of the statutes is amended to read:

AB700-ASA1,38,16 77.89 (2) (title) Payment Payments by municipalities to counties.

AB700-ASA1,132 Section 132. 77.89 (2) (a) of the statutes, as affected by 2013 Wisconsin Act 81, is renumbered 77.89 (2) and amended to read:

AB700-ASA1,39,2 77.89 (2) Each municipal treasurer shall pay 20% of each payment received under sub. (1) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the county treasurer of the county in which the municipality is located and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.

AB700-ASA1,133 Section 133. 77.89 (2) (b) of the statutes is renumbered 77.89 (3).

AB700-ASA1,134 Section 134. 77.89 (3) (title) of the statutes is created to read:

AB700-ASA1,39,5 77.89 (3) (title) Municipal payments through counties to department.

AB700-ASA1,135 Section 135. 77.895 (2) of the statutes is amended to read:

AB700-ASA1,39,13 77.895 (2) Program. The department shall establish a program to award grants to nonprofit conservation organizations, to local governmental units, and to itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country skiing. The board shall administer the program and award the grants under the program. Beginning with fiscal year 2015-16, the department may provide funding for the grants from the appropriation under s. 20.370 (5) (bz). The total amount awarded for grants in each fiscal year may not exceed $1,000,000.

AB700-ASA1,136 Section 136. 77.91 (3) of the statutes is repealed.

AB700-ASA1,137 Section 137. 77.91 (3m) of the statutes, as affected by 2013 Wisconsin Act 54, is amended to read:

AB700-ASA1,39,25 77.91 (3m) Report to legislature. Beginning with calendar year 1992 2013, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. 77.10 (2) (c) or (d) or 77.88 (8) that is withdrawn during that calendar year under s. 77.10 or, 77.88, or 77.885 exceeds 1% of the total amount of land that is subject to contracts under subch. I or subject to orders under this subchapter on December 31 of that calendar year. If the amount of withdrawn or classified land that is so exempt exceeds 1%, the department shall make a report of its calculations to the governor and the chief clerk of each house of the legislature for distribution to the appropriate standing committees under s. 13.172 (3).

AB700-ASA1,138 Section 138. 77.91 (7) of the statutes is created to read:

AB700-ASA1,40,12 77.91 (7) Emergency rules. The department may use the procedure under s. 227.24 to promulgate emergency rules under ss. 77.82 (1) (bp) 2. em. and f. and (3) (g), 77.83 (2) (d) 2. c., and 77.86 (4m) (b) and (c) for the period before the date on which permanent rules under ss. 77.82 (1) (bp) 2. em. and f. and (3) (g), 77.83 (2) (d) 2. c., and 77.86 (4m) (b) and (c) take effect. Notwithstanding s. 227.24 (1) (c) and (2), emergency rules promulgated under this subsection remain in effect until the date on which the permanent rules take effect. Notwithstanding section 227.24 (1) (a) and (3), the department is not required to provide evidence that promulgating rules under this subsection as emergency rules is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for rules promulgated under this subsection.

AB700-ASA1,139 Section 139. 167.31 (4) (cr) of the statutes is amended to read:

AB700-ASA1,40,18 167.31 (4) (cr) For purposes of par. (cg) 4., "private property" does not include property leased for hunting by the public, land that is subject to a contract under subch. I of ch. 77, or land that is subject to an order designating it as managed forest land under subch. VI of ch. 77 and that is not designated as closed to the public under s. 77.83 (1) (1c) or (1g).

AB700-ASA1,140 Section 140. Initial applicability.

AB700-ASA1,40,22 (1) Distribution of moneys by counties. The treatment of section 77.89 (1) of the statutes first applies to payments made by counties on the effective date of this subsection.

AB700-ASA1,40,25 (2) Distribution of moneys by municipalities. The treatment of section 77.89 (2) (title), (a), and (b) and (3) (title) first applies to payments made by municipalities on the effective date of this subsection.

AB700-ASA1,41,4 (3) Calculation of past tax liability upon withdrawal. The treatment of section 77.88 (5) (a) (intro.), 1., and 2., (ab), (ac), (am) (title) and 1., (ar), (b), and (c) and (6) of the statutes first applies to orders of withdrawal that are issued on the effective date of this subsection.

AB700-ASA1,141 Section 141. Effective dates. This act takes effect on the day after publication, except as follows:

AB700-ASA1,41,9 (1) Acreage requirements; renewals. The renumbering and amendment of section 77.82 (12) of the statutes and the creation of section 77.82 (12) (a) 2., 4., 5., and 6. of the statutes take effect on June 2, 2014.

AB700-ASA1,41,13 (2) Open and closed lands. The treatment of sections 77.83 (1), (1b), (1c), and (2)(a) and (d) and 167.31 (4)(cr) of the statutes, the renumbering of section 77.83 (1m) of the statutes, and the creation of section 77.83 (1m) (b) of the statutes take effect on January 1, 2015.

AB700-ASA1,41,17 (3) Assessments of taxes by counties. The treatment of sections 77.84 (3) (b), 77.87 (1), (2), (3), and (5), 77.88 (1) (c), (2) (am), (c), and (f), (3) (c), (3m), (5m), and (7), and 77.899 (1) of the statutes and the amendment of section 77.88 (3j) (c) of the statutes take effect on January 1, 2015.

AB700-ASA1,41,18 (End)