AB700-ASA1,105 15Section 105. 77.88 (3) (c) of the statutes is created to read:
AB700-ASA1,32,2016 77.88 (3) (c) Withdrawal tax and fee. Upon issuance of an order of withdrawal
17under this subsection, the county in which the land is located shall determine the
18amount of the withdrawal tax under sub. (5). The county shall then assess the
19withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the
20land.
AB700-ASA1,106 21Section 106. 77.88 (3) (d) of the statutes is created to read:
AB700-ASA1,32,2422 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this
23subsection is within a proposed ferrous mining site, the department shall issue the
24order within 30 days after receiving the request.
AB700-ASA1,107
1Section 107. 77.88 (3g) of the statutes, as created by 2013 Wisconsin Act 20,
2is repealed.
AB700-ASA1,108 3Section 108. 77.88 (3j) of the statutes is created to read:
AB700-ASA1,33,74 77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a)
5Except as provided in par. (b), upon the request of an owner of managed forest land
6to withdraw part of a parcel of the owner's land, the department shall issue an order
7withdrawing the land subject to the request if all of the following apply:
AB700-ASA1,33,98 1. The purpose for which the owner requests that the department withdraw the
9land is for the sale of the land or for a construction site.
AB700-ASA1,33,1110 2. The land to be withdrawn is not less than 1.0 acres and not more than 5.0
11acres. Partial acres may not be withdrawn.
AB700-ASA1,33,1412 3. If the land is subject to a city, village, town, or county zoning ordinance that
13establishes a minimum acreage for ownership of land or for a construction site, the
14owner requests that the department withdraw not less than that minimum acreage.
AB700-ASA1,33,1815 (b) 1. For land that is designated as managed forest land under an order with
16a term of 25 years, the department may not issue an order of withdrawal under par.
17(a) if the department has previously issued an order of withdrawal under par. (a)
18from that parcel of managed forest land during the term of the order.
AB700-ASA1,33,2219 2. For land that is designated as managed forest land under an order with a
20term of 50 years, the department may not issue an order of withdrawal under par.
21(a) if the department has previously issued 2 orders of withdrawal under par. (a) from
22that parcel of managed forest land during the term of the order.
AB700-ASA1,33,2523 (c) Upon issuance of an order withdrawing land under this subsection, the
24department shall assess against the owner of the land the withdrawal tax under sub.
25(5) and the withdrawal fee under sub. (5m).
AB700-ASA1,109
1Section 109. 77.88 (3j) (c) of the statutes, as created by 2013 Wisconsin Act ....
2(this act), is amended to read:
AB700-ASA1,34,73 77.88 (3j) (c) Upon issuance of an order withdrawing land under this
4subsection, the department county in which the land is located shall determine the
5amount of the withdrawal tax under sub. (5). The county
shall then assess against
6the owner of the land
the withdrawal tax under sub. (5) and the withdrawal fee under
7sub. (5m) against the owner of the land.
AB700-ASA1,110 8Section 110. 77.88 (3k) of the statutes is created to read:
AB700-ASA1,34,159 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner
10of managed forest land to withdraw part of a parcel of the owner's land, the
11department shall issue an order of withdrawal if the department determines that the
12parcel is unable to produce merchantable timber in the amount required under s.
1377.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary
14for the parcel to resume its ability to produce the required amount. No withdrawal
15tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
AB700-ASA1,111 16Section 111. 77.88 (3L) of the statutes is created to read:
AB700-ASA1,34,2417 77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an
18owner of managed forest land to withdraw part of a parcel of the owner's land, the
19department shall issue an order of withdrawal if the department determines that the
20parcel is unsuitable, due to environmental, ecological, or economic concerns or
21factors, for the production of merchantable timber. The order shall withdraw only
22the number of acres that is necessary for the parcel to resume its sustainability to
23produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee
24under sub. (5m) may be assessed.
AB700-ASA1,112 25Section 112. 77.88 (3m) of the statutes is amended to read:
AB700-ASA1,35,13
177.88 (3m) Withdrawal for failure to pay personal property taxes. If an
2owner of managed forest land has not paid the personal property tax due for a
3building on managed forest land before the February settlement date under s. 74.30
4(1), the municipality in which the building is located shall certify to the county in
5which the land is located and to
the department that a delinquency exists and shall
6include the legal description of the managed forest land on which the building is
7located in the certification. Immediately after receiving the certification, the
8department shall issue an order withdrawing the land as managed forest land. The
9county shall determine the amount of the withdrawal tax under sub. (5)
and shall
10assess against the owner of the land the withdrawal tax under sub. (5) and the
11withdrawal fee under sub. (5m) against the owner of the land. Notwithstanding s.
1277.90, the owner is not entitled to a hearing on an order withdrawing land under this
13subsection.
AB700-ASA1,113 14Section 113. 77.88 (4) of the statutes is repealed.
AB700-ASA1,114 15Section 114. 77.88 (4m) of the statutes is created to read:
AB700-ASA1,35,2016 77.88 (4m) Expiration of orders. The department shall maintain a list of
17orders designating managed forest lands that have expired. The department shall
18add a parcel to the list within 30 days after the date of expiration. For each expired
19order, the list shall provide a description of the land and shall identify each
20municipality in which the managed forest land is located.
AB700-ASA1,115 21Section 115. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae)
22and amended to read:
AB700-ASA1,36,223 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar),
24and (b),
for land withdrawn during a managed forest land order, the withdrawal tax

1shall be the higher of the following: equal the amount of past tax liability that is
2applicable to the land.
AB700-ASA1,116 3Section 116. 77.88 (5) (a) 1. and 2. of the statutes, as affected by 2013
4Wisconsin Act 81
, are repealed.
AB700-ASA1,117 5Section 117. 77.88 (5) (ab) of the statutes is repealed.
AB700-ASA1,118 6Section 118. 77.88 (5) (ac) of the statutes is created to read:
AB700-ASA1,36,147 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection,
8the amount of past tax liability for land to be withdrawn from the managed forest
9land program shall be calculated by multiplying the total net property tax rate in the
10municipality in which managed forest land to be withdrawn is located in the year
11prior to the withdrawal of the land by an amount equal to the assessed value of the
12land for that same year, as calculated by the department of revenue, and by then
13multiplying that product by 10 years or by the number of years the land was
14designated as managed forest land, whichever number is fewer.
AB700-ASA1,119 15Section 119. 77.88 (5) (am) (title) of the statutes is created to read:
AB700-ASA1,36,1616 77.88 (5) (am) (title) Converted forest croplands.
AB700-ASA1,120 17Section 120. 77.88 (5) (am) 1. of the statutes is amended to read:
AB700-ASA1,36,1918 77.88 (5) (am) 1. The amount calculated under par. (a) of past tax liability for
19the land
.
AB700-ASA1,121 20Section 121. 77.88 (5) (ar) of the statutes, as affected by 2013 Wisconsin Act
2181
, is repealed.
AB700-ASA1,122 22Section 122. 77.88 (5) (b) of the statutes, as affected by 2013 Wisconsin Act 81,
23is repealed.
AB700-ASA1,123 24Section 123. 77.88 (5) (c) of the statutes is repealed.
AB700-ASA1,124 25Section 124. 77.88 (5m) of the statutes is amended to read:
AB700-ASA1,37,3
177.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
2a county under s. 77.84 (3) (b) and subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3)
3(c), (3j), and (3m) shall be $300.
AB700-ASA1,125 4Section 125. 77.88 (6) of the statutes is repealed.
AB700-ASA1,126 5Section 126. 77.88 (7) of the statutes is amended to read:
AB700-ASA1,37,136 77.88 (7) Payment; delinquency. Taxes under sub. (5) and fees under sub. (5m)
7are due and payable to the department each county in which the land is located on
8the last day of the month following the effective date of the withdrawal order.
9Amounts received shall be credited to the conservation fund. If the owner of the land
10fails to pay the tax or fee, the department county shall certify to the taxation district
11municipal clerk of each municipality in which the land is located the amount due.
12The taxation district municipal clerk shall enter the delinquent amount on the
13property tax roll as a special charge.
AB700-ASA1,127 14Section 127. 77.88 (8) (b) of the statutes, as affected by 2013 Wisconsin Act 20,
15is amended to read:
AB700-ASA1,37,2016 77.88 (8) (b) The department may not issue an order of withdrawal of land
17remaining that remains after a transfer of ownership is made under par. (a) 1., 2.,
18or 3., or after a lease is entered into under par. (a) 3., or after the department orders
19withdrawal of land under sub. (3g) (am)
unless the remainder fails to meet the
20eligibility requirements under s. 77.82 (1).
AB700-ASA1,128 21Section 128. 77.883 (3) of the statutes, as created by 2013 Wisconsin Act 1, is
22amended to read:
AB700-ASA1,37,2523 77.883 (3) Section 77.86 (1) (c) and (d) (1g) (b) and (c) do not apply to cutting
24of timber or another activity on managed forest land if all of the requirements in sub.
25(1) (a) to (d) are met.
AB700-ASA1,129
1Section 129. 77.885 (intro.) of the statutes is amended to read:
AB700-ASA1,38,7 277.885 Withdrawal of tribal lands. (intro.) Upon request of an Indian tribe,
3the department shall issue an order the withdrawal of withdrawing the land that is
4owned in fee and that is designated as managed forest land from the managed forest
5land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88
6(5m) may be assessed against an Indian tribe for the withdrawal of such land if all
7of the following apply:
AB700-ASA1,130 8Section 130. 77.89 (1) of the statutes is amended to read:
AB700-ASA1,38,149 77.89 (1) Payment Payments by counties to municipalities. By June 30 of each
10year, the department, from the appropriation under s. 20.370 (5) (bv), each county
11shall pay 100 80 percent of each payment received under ss. 77.84 (3) (b) and 77.87
12(3) and 100 80 percent of each withdrawal tax payment received under s. 77.88 (7)
13to the treasurer of each municipality in which is located the land to which the
14payment applies is located and shall deposit the remainder in the county treasury.
AB700-ASA1,131 15Section 131. 77.89 (2) (title) of the statutes is amended to read:
AB700-ASA1,38,1616 77.89 (2) (title) Payment Payments by municipalities to counties.
AB700-ASA1,132 17Section 132. 77.89 (2) (a) of the statutes, as affected by 2013 Wisconsin Act 81,
18is renumbered 77.89 (2) and amended to read:
AB700-ASA1,39,219 77.89 (2) Each municipal treasurer shall pay 20% of each payment received
20under sub. (1) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the
21county treasurer of the county in which the municipality is located and shall deposit
22the remainder in the municipal treasury. The payment to the county treasurer for
23money received before November 1 of any year shall be made on or before the
24November 15 after its receipt. For money received on or after November 1 of any year,

1the payment to the county treasurer shall be made on or before November 15 of the
2following year.
AB700-ASA1,133 3Section 133. 77.89 (2) (b) of the statutes is renumbered 77.89 (3).
AB700-ASA1,134 4Section 134. 77.89 (3) (title) of the statutes is created to read:
AB700-ASA1,39,55 77.89 (3) (title) Municipal payments through counties to department.
AB700-ASA1,135 6Section 135. 77.895 (2) of the statutes is amended to read:
AB700-ASA1,39,137 77.895 (2) Program. The department shall establish a program to award
8grants to nonprofit conservation organizations, to local governmental units, and to
9itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and
10cross-country skiing. The board shall administer the program and award the grants
11under the program. Beginning with fiscal year 2015-16, the department may
12provide funding for the grants from the appropriation under s. 20.370 (5) (bz). The
13total amount awarded for grants in each fiscal year may not exceed $1,000,000.
AB700-ASA1,136 14Section 136. 77.91 (3) of the statutes is repealed.
AB700-ASA1,137 15Section 137. 77.91 (3m) of the statutes, as affected by 2013 Wisconsin Act 54,
16is amended to read:
AB700-ASA1,39,2517 77.91 (3m) Report to legislature. Beginning with calendar year 1992 2013,
18the department shall calculate for each calendar year whether the amount of land
19exempt from penalty or tax under s. 77.10 (2) (c) or (d) or 77.88 (8) that is withdrawn
20during that calendar year under s. 77.10 or, 77.88, or 77.885 exceeds 1% of the total
21amount of land that is subject to contracts under subch. I or subject to orders under
22this subchapter on December 31 of that calendar year. If the amount of withdrawn
23or classified land that is so exempt exceeds 1%, the department shall make a report
24of its calculations to the governor and the chief clerk of each house of the legislature
25for distribution to the appropriate standing committees under s. 13.172 (3).
AB700-ASA1,138
1Section 138. 77.91 (7) of the statutes is created to read:
AB700-ASA1,40,122 77.91 (7) Emergency rules. The department may use the procedure under s.
3227.24 to promulgate emergency rules under ss. 77.82 (1) (bp) 2. em. and f. and (3)
4(g), 77.83 (2) (d) 2. c., and 77.86 (4m) (b) and (c) for the period before the date on which
5permanent rules under ss. 77.82 (1) (bp) 2. em. and f. and (3) (g), 77.83 (2) (d) 2. c.,
6and 77.86 (4m) (b) and (c) take effect. Notwithstanding s. 227.24 (1) (c) and (2),
7emergency rules promulgated under this subsection remain in effect until the date
8on which the permanent rules take effect. Notwithstanding section 227.24 (1) (a) and
9(3), the department is not required to provide evidence that promulgating rules
10under this subsection as emergency rules is necessary for the preservation of the
11public peace, health, safety, or welfare and is not required to provide a finding of
12emergency for rules promulgated under this subsection.
AB700-ASA1,139 13Section 139. 167.31 (4) (cr) of the statutes is amended to read:
AB700-ASA1,40,1814 167.31 (4) (cr) For purposes of par. (cg) 4., "private property" does not include
15property leased for hunting by the public, land that is subject to a contract under
16subch. I of ch. 77, or land that is subject to an order designating it as managed forest
17land under subch. VI of ch. 77 and that is not designated as closed to the public under
18s. 77.83 (1) (1c) or (1g).
AB700-ASA1,140 19Section 140. Initial applicability.
AB700-ASA1,40,2220 (1) Distribution of moneys by counties. The treatment of section 77.89 (1) of
21the statutes first applies to payments made by counties on the effective date of this
22subsection.
AB700-ASA1,40,2523 (2) Distribution of moneys by municipalities. The treatment of section 77.89
24(2) (title), (a), and (b) and (3) (title) first applies to payments made by municipalities
25on the effective date of this subsection.
AB700-ASA1,41,4
1(3) Calculation of past tax liability upon withdrawal. The treatment of
2section 77.88 (5) (a) (intro.), 1., and 2., (ab), (ac), (am) (title) and 1., (ar), (b), and (c)
3and (6) of the statutes first applies to orders of withdrawal that are issued on the
4effective date of this subsection.
AB700-ASA1,141 5Section 141. Effective dates. This act takes effect on the day after
6publication, except as follows:
AB700-ASA1,41,97 (1) Acreage requirements; renewals. The renumbering and amendment of
8section 77.82 (12) of the statutes and the creation of section 77.82 (12) (a) 2., 4., 5.,
9and 6. of the statutes take effect on June 2, 2014.
AB700-ASA1,41,1310 (2) Open and closed lands. The treatment of sections 77.83 (1), (1b), (1c), and
11(2)(a) and (d) and 167.31 (4)(cr) of the statutes, the renumbering of section 77.83 (1m)
12of the statutes, and the creation of section 77.83 (1m) (b) of the statutes take effect
13on January 1, 2015.
AB700-ASA1,41,1714 (3) Assessments of taxes by counties. The treatment of sections 77.84 (3) (b),
1577.87 (1), (2), (3), and (5), 77.88 (1) (c), (2) (am), (c), and (f), (3) (c), (3m), (5m), and (7),
16and 77.899 (1) of the statutes and the amendment of section 77.88 (3j) (c) of the
17statutes take effect on January 1, 2015.
Loading...
Loading...