Amendment ASA2-AB700

LRBs0396/1

MGG&RNK:eev&cjs:jm

2013 - 2014 LEGISLATURE

ASSEMBLY SUBSTITUTE AMENDMENT 2, TO ASSEMBLY BILL 700

March 20, 2014 - Offered by Representative Mursau.

AB700-ASA2,3,8 An Act to repeal 20.370 (1) (cx), 77.81 (5), 77.82 (1) (bn), 77.82 (2m) (ac), 77.82 (2m) (ag), 77.82 (2m) (am), 77.82 (2m) (c), 77.82 (2m) (dm) 1., 77.82 (2m) (dm) 2., 77.82 (3) (am), 77.82 (4g), 77.82 (4m) (d), 77.83 (2) (am), 77.83 (4) (b), 77.86 (2), 77.86 (3) (title), 77.87 (1g) (d), 77.88 (2) (a) 1., 77.88 (3g), 77.88 (4), 77.88 (5) (a) 1. and 2., 77.88 (5) (ab), 77.88 (5) (ar), 77.88 (5) (b), 77.88 (5) (c), 77.88 (6) and 77.91 (3); to renumber 77.81 (1), 77.83 (1m), 77.83 (4) (a), 77.86 (1) (a), 77.86 (1) (b) and 77.89 (2) (b); to renumber and amend 28.11 (8) (a), 77.06 (1), 77.81 (2m), 77.82 (12), 77.83 (1), 77.86 (1) (title), 77.86 (1) (c), 77.86 (1) (d), 77.86 (3), 77.88 (2) (a) (intro.), 77.88 (2) (a) 2., 77.88 (2) (a) 3., 77.88 (2) (e), 77.88 (2) (f), 77.88 (3), 77.88 (5) (a) (intro.) and 77.89 (2) (a); to amend 20.370 (5) (bv), 20.370 (5) (bz), 74.23 (1) (a) 2., 74.25 (1) (a) 2., 74.25 (1) (a) 3., 74.25 (1) (a) 6., 74.30 (1) (b), 74.30 (1) (c), 74.30 (1) (f), 77.07 (2), 77.07 (3), 77.81 (6), 77.82 (1) (a) 1., 77.82 (1) (a) 2., 77.82 (1) (b) 3., 77.82 (2m) (title), 77.82 (3) (title), 77.82 (3) (ag), 77.82 (3) (ar), 77.82 (3) (c) (intro.), 77.82 (3) (g), 77.82 (4), 77.83 (2) (a), 77.83 (2) (b), 77.84 (3) (b), 77.86 (4), 77.86 (5) (a), 77.86 (5) (b), 77.87 (5), 77.876 (1), 77.876 (4), 77.88 (title), 77.88 (1) (b) 1., 77.88 (2) (b), 77.88 (2) (c), 77.88 (3) (title), 77.88 (5) (am) 1., 77.88 (5m), 77.88 (7), 77.88 (8) (b), 77.883 (3), 77.885 (intro.), 77.89 (1) (title), 77.89 (2) (title), 77.895 (2), 77.91 (3m) and 167.31 (4) (cr); to repeal and recreate 77.86 (title); and to create 28.11 (8) (a) 2., 77.10 (2) (d), 77.81 (1d), 77.81 (2r), 77.81 (4m), 77.82 (1) (a) 1m., 77.82 (1) (b) 4., 77.82 (1) (bp), 77.82 (3m), 77.82 (12) (a) 2., 77.82 (12) (a) 4., 77.82 (12) (a) 5., 77.82 (12) (a) 6., 77.83 (1b), 77.83 (1c), 77.83 (1m) (b), 77.83 (2) (ar), 77.83 (2) (d), 77.86 (1g) (title), 77.86 (4m), 77.88 (2) (a) (title), 77.88 (2) (ac) (title), 77.88 (2) (am) (title), 77.88 (2) (d) (title), 77.88 (2m), 77.88 (3) (am), 77.88 (3) (b) (title), 77.88 (3) (b) 1. (intro.) and 2., 77.88 (3) (c), 77.88 (3) (d), 77.88 (3j), 77.88 (3k), 77.88 (3L), 77.88 (4m), 77.88 (5) (ac), 77.88 (5) (am) (title), 77.89 (3) (title) and 77.91 (7) of the statutes; relating to: eligibility requirements under the managed forest land program relating to parcel size and production of merchantable timber, management plans for managed forest lands, orders adding and withdrawing managed forest land, renewal of orders designating managed forest land, areas of managed forest lands that are open for public access, allowing managed forest lands to be used for recreational activities, regulation of cutting of timber on managed forest land and on forest croplands, withdrawal taxes and fees imposed on the withdrawal of managed forest land and yield taxes imposed for cutting timber from managed forest land, the sale or transfer of managed forest land, expiration of orders designating managed forest land, withdrawal of forest croplands that are held in trust for Indian tribes, a study of the managed forest land program, a report on exempt withdrawals from the managed forest land program and the forest cropland program, elimination of references to the woodland tax law, grants for land acquisition for certain outdoor activities, payments to counties for designated county forest lands, distribution of amounts paid to municipalities by owners of closed managed forest lands, extending the time limit for emergency rule procedures, providing an exemption from emergency rule procedures, granting rule-making authority, requiring the exercise of rule-making authority, making an appropriation, and providing a penalty.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB700-ASA2,1 Section 1. 20.370 (1) (cx) of the statutes is repealed.

AB700-ASA2,2 Section 2. 20.370 (5) (bv) of the statutes is amended to read:

AB700-ASA2,3,14 20.370 (5) (bv) Resource aids — county forests, forest croplands and managed forest land aids. A sum sufficient to pay county forest aids under s. 28.11 (8) (a), forest croplands cropland aids under subch. I of ch. 77 and managed forest land aids under ss. 77.85 and 77.89 (1).

AB700-ASA2,3 Section 3. 20.370 (5) (bz) of the statutes is amended to read:

AB700-ASA2,3,19 20.370 (5) (bz) Resource aids — forestry outdoor activity grants. As a continuing appropriation, the amounts in the schedule for A sum sufficient to award grants awarded by the managed forest land board under s. 77.895. No moneys may be encumbered from this appropriation before July 1, 2015.

AB700-ASA2,4 Section 4. 28.11 (8) (a) of the statutes is renumbered 28.11 (8) (a) 1. and amended to read:

AB700-ASA2,4,4 28.11 (8) (a) 1. As Except as provided in subd. 2., as soon after April 20 of each year as feasible, the department shall pay to each town treasurer 30 cents per acre, based on the acreage of such lands as of the preceding June 30, as a grant out of the appropriation made by s. 20.370 (5) (bv) on each acre of county lands entered under this section. This subdivision does not apply to payments required to be paid by the department after 2013.

AB700-ASA2,5 Section 5. 28.11 (8) (a) 2. of the statutes is created to read:

AB700-ASA2,4,10 28.11 (8) (a) 2. As soon after April 20, 2014, as feasible, and as soon after April 20 of each year thereafter as feasible, the department shall pay to each town treasurer 55 cents per acre, based on the acreage of such lands as of the preceding June 30, as a grant out of the appropriation made by s. 20.370 (5) (bv) on each acre of county lands entered under this section.

AB700-ASA2,6 Section 6. 74.23 (1) (a) 2. of the statutes is amended to read:

AB700-ASA2,4,15 74.23 (1) (a) 2. Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under s. 74.25 (1) (a) 1. to 8.

AB700-ASA2,7 Section 7. 74.25 (1) (a) 2. of the statutes is amended to read:

AB700-ASA2,4,20 74.25 (1) (a) 2. Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under subds. 5. to 8.

AB700-ASA2,8 Section 8. 74.25 (1) (a) 3. of the statutes is amended to read:

AB700-ASA2,4,25 74.25 (1) (a) 3. Retain all collections of special assessments, special charges and special taxes due to the taxation district, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under subds. 5. to 8.

AB700-ASA2,9 Section 9. 74.25 (1) (a) 6. of the statutes, as affected by 2013 Wisconsin Act 81, is amended to read:

AB700-ASA2,5,6 74.25 (1) (a) 6. Pay to the county treasurer 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and, (am), and (bp), and all collections of payments for lands under s. 77.84 (2) (b), and (bm), and (bp).

AB700-ASA2,10 Section 10. 74.30 (1) (b) of the statutes is amended to read:

AB700-ASA2,5,11 74.30 (1) (b) Pay to the proper treasurer all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under pars. (e) to (h).

AB700-ASA2,11 Section 11. 74.30 (1) (c) of the statutes is amended to read:

AB700-ASA2,5,16 74.30 (1) (c) Retain all collections of special assessments, special charges and special taxes due to the taxation district, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under pars. (e) to (h).

AB700-ASA2,12 Section 12. 74.30 (1) (f) of the statutes, as affected by 2013 Wisconsin Act 81, is amended to read:

AB700-ASA2,5,22 74.30 (1) (f) Pay to the county treasurer 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and, (am), and (bp), and all collections of payments for lands under s. 77.84 (2) (b), and (bm), and (bp).

AB700-ASA2,13 Section 13. 77.06 (1) of the statutes is renumbered 77.06 (1) (a) and amended to read:

AB700-ASA2,6,8 77.06 (1) (a) No Except as provided in par. (b), no person shall cut any merchantable wood products on any forest croplands where the forest crop cropland taxes are delinquent nor until 30 days after the owner has filed with the department of natural resources a notice of intention to cut, specifying by descriptions and the estimated amount of wood products to be removed and the proportion of present volume to be left as growing stock in the area to be cut. The owner of a large property, as defined in s. 77.81 (2r), does not have to file a notice of intention to cut if all of the requirements under s. 77.86 (4m) (a) have been met.

AB700-ASA2,6,14 (b) The department of natural resources may require a bond executed by some surety company licensed in this state or other surety for such amount as may reasonably be required for the payment to the department of natural resources of the severance tax hereinafter provided prescribed in sub. (5). The department, after examination of the lands specified, may prescribe the amount of forest products to be removed.

AB700-ASA2,6,17 (c) Cutting in excess of the amount prescribed shall render the owner liable to double the severance tax prescribed in s. 77.06 sub. (5) and subject to cancellation under s. 77.10.

AB700-ASA2,6,19 (d) Merchantable wood products include all wood products except wood used for fuel by the owner.

AB700-ASA2,14 Section 14. 77.07 (2) of the statutes is amended to read:

AB700-ASA2,7,4 77.07 (2) Penalty, collections. If any severance tax remain remains unpaid for 30 days after it becomes due, there shall then be added a penalty of 10 percent, and such tax and penalty shall thereafter draw interest at the rate of one percent per month until paid. At the expiration of said 30 days the department of natural resources shall report to the attorney general any unpaid severance tax, adding said penalty, and the attorney general shall thereupon proceed to collect the same with penalty and interest by suit against the owner and by attachment or other legal means to enforce the lien and by action on the bond mentioned in s. 77.06 (1) (b), or by any or all such means.

AB700-ASA2,15 Section 15. 77.07 (3) of the statutes is amended to read:

AB700-ASA2,7,11 77.07 (3) Distribution of severance tax. All severance taxes collected under this subchapter shall be distributed as follows: The state shall retain an amount equal to the total acreage payments on the lands to which the severance taxes relate, made by the state under s. 77.05, and all penalties imposed under sub. (2) and s. 77.06 (1) (c), and the balance shall be paid to the town treasurer to be apportioned as provided in s. 77.04 (3).

AB700-ASA2,16 Section 16. 77.10 (2) (d) of the statutes is created to read:

AB700-ASA2,7,16 77.10 (2) (d) Upon request of an Indian tribe, the department shall issue an order of withdrawal for the land that is owned in fee and that is subject to a contract under s. 77.03. The land withdrawn is not subjected to the tax payment calculated under par. (a) if all of the following apply:

AB700-ASA2,7,18 1. The Indian tribe provides the department the date of the order to transfer the land to the United States to be held in trust for the tribe.

AB700-ASA2,7,21 2. The tribe and the department have in effect a written agreement under which the tribe agrees that the land shall continue to be treated as forest croplands until the date on which the contract under s. 77.03 would have expired.

AB700-ASA2,17 Section 17. 77.81 (1) of the statutes is renumbered 77.81 (1j).

AB700-ASA2,18 Section 18. 77.81 (1d) of the statutes is created to read:

AB700-ASA2,8,3 77.81 (1d) "Building" includes any structure used for sheltering people, machinery, animals, or plants; used for storing property; used for parking, sales, or display space; or used as a place of employment.

AB700-ASA2,19 Section 19. 77.81 (2m) of the statutes is renumbered 77.81 (1g) and amended to read:

AB700-ASA2,8,8 77.81 (1g) "Independent certified Certified plan writer" means a plan writer certified by the department but who is not acting under contract with the department under s. 77.82 (3) (g).

AB700-ASA2,20 Section 20. 77.81 (2r) of the statutes is created to read:

AB700-ASA2,8,12 77.81 (2r) "Large property" means one or more separate parcels of land that are under the same ownership, that collectively are greater than 1,000 acres in size, and that are managed forest land or forest croplands or a combination thereof.

AB700-ASA2,21 Section 21. 77.81 (4m) of the statutes is created to read: