AB700-ASA2,28,139
77.88
(4m) Expiration of orders. The department shall maintain a list of
10orders designating managed forest lands that have expired. The department shall
11add a parcel to the list within 30 days after the date of expiration. For each expired
12order, the list shall provide a description of the land and shall identify each
13municipality in which the managed forest land is located.
AB700-ASA2,112
14Section
112. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae)
15and amended to read:
AB700-ASA2,28,1916
77.88
(5) (ae)
Tax liability; general. Except as provided in
pars. par. (am),
(ar),
17and (b), for land withdrawn during a managed forest land order, the withdrawal tax
18shall
be the higher of the following: equal the amount of past tax liability that is
19applicable to the land.
AB700-ASA2,114
22Section
114. 77.88 (5) (ab) of the statutes is repealed.
AB700-ASA2,115
23Section
115. 77.88 (5) (ac) of the statutes is created to read:
AB700-ASA2,29,624
77.88
(5) (ac)
Calculation of past tax liability. For purposes of this subsection,
25the amount of past tax liability for land to be withdrawn from the managed forest
1land program shall be calculated by multiplying the total net property tax rate in the
2municipality in which managed forest land to be withdrawn is located in the year
3prior to the withdrawal of the land by an amount equal to the assessed value of the
4land for that same year, as calculated by the department of revenue, and by then
5multiplying that product by 10 years or by the number of years the land was
6designated as managed forest land, whichever number is fewer.
AB700-ASA2,116
7Section
116. 77.88 (5) (am) (title) of the statutes is created to read:
AB700-ASA2,29,88
77.88
(5) (am) (title)
Converted forest croplands.
AB700-ASA2,117
9Section
117. 77.88 (5) (am) 1. of the statutes is amended to read:
AB700-ASA2,29,1110
77.88
(5) (am) 1. The amount
calculated under par. (a) of past tax liability for
11the land.
AB700-ASA2,120
16Section
120. 77.88 (5) (c) of the statutes is repealed.
AB700-ASA2,121
17Section
121. 77.88 (5m) of the statutes is amended to read:
AB700-ASA2,29,2018
77.88
(5m) Withdrawal fee. The withdrawal fee assessed by the department
19under
s. 77.84 (3) (b) and subs. (1) (c), (2)
(ac) 2., (am),
and (c)
, and (f), (3)
(c), (3j), and
20(3m) shall be $300.
AB700-ASA2,123
22Section
123. 77.88 (7) of the statutes is amended to read:
AB700-ASA2,30,423
77.88
(7) Payment; delinquency. Taxes under sub. (5) and fees under sub. (5m)
24are due and payable to the department on the last day of the month following the
25effective date of the withdrawal order. Amounts received shall be credited to the
1conservation fund. If the owner of the land fails to pay the tax or fee, the department
2shall certify to the
taxation district municipal clerk
of each municipality in which the
3land is located the amount due. The
taxation district municipal clerk shall enter the
4delinquent amount on the property tax roll as a special charge.
AB700-ASA2,30,117
77.88
(8) (b) The department may not
issue an order
of withdrawal of land
8remaining that remains after a transfer of ownership is made under par. (a) 1., 2.,
9or 3.
, or after a lease is entered into under par. (a) 3.
, or after the department orders
10withdrawal of land under sub. (3g) (am) unless the remainder fails to meet the
11eligibility requirements under s. 77.82 (1).
AB700-ASA2,30,1614
77.883
(3) Section 77.86
(1) (c) and (d) (1g) (b) and (c) do not apply to cutting
15of timber or another activity on managed forest land if all of the requirements in sub.
16(1) (a) to (d) are met.
AB700-ASA2,126
17Section
126. 77.885 (intro.) of the statutes is amended to read:
AB700-ASA2,30,23
1877.885 Withdrawal of tribal lands. (intro.) Upon request of an Indian tribe,
19the department shall
issue an order
the withdrawal of withdrawing the land that is
20owned in fee
and that is designated as managed forest land from the managed forest
21land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88
22(5m) may be assessed against an Indian tribe for the withdrawal of such land if all
23of the following apply:
AB700-ASA2,127
24Section
127. 77.89 (1) (title) of the statutes is amended to read:
AB700-ASA2,30,2525
77.89
(1) (title)
Payment
Payments by department to municipalities.
AB700-ASA2,128
1Section
128. 77.89 (2) (title) of the statutes is amended to read:
AB700-ASA2,31,22
77.89
(2) (title)
Payment
Payments by municipalities to counties.
AB700-ASA2,31,125
77.89
(2) Each municipal treasurer shall pay 20% of each payment received
6under sub. (1) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the
7county treasurer
of the county in which the municipality is located and shall deposit
8the remainder in the municipal treasury. The payment to the county treasurer for
9money received before November 1 of any year shall be made on or before the
10November 15 after its receipt. For money received on or after November 1 of any year,
11the payment to the county treasurer shall be made on or before November 15 of the
12following year.
AB700-ASA2,130
13Section
130. 77.89 (2) (b) of the statutes is renumbered 77.89 (3).
AB700-ASA2,131
14Section
131. 77.89 (3) (title) of the statutes is created to read:
AB700-ASA2,31,1515
77.89
(3) (title)
Municipal payments through counties to department.
AB700-ASA2,132
16Section
132. 77.895 (2) of the statutes is amended to read:
AB700-ASA2,31,2317
77.895
(2) Program. The department shall establish a program to award
18grants to nonprofit conservation organizations, to local governmental units, and to
19itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and
20cross-country skiing. The board shall administer the program and award the grants
21under the program.
Beginning with fiscal year 2015-16, the department may
22provide funding for the grants from the appropriation under s. 20.370 (5) (bz). The
23total amount awarded for grants in each fiscal year may not exceed $1,000,000.
AB700-ASA2,32,113
77.91
(3m) Report to legislature. Beginning with calendar year
1992 2013,
4the department shall calculate for each calendar year whether the amount of land
5exempt from penalty or tax under s. 77.10 (2) (c)
or (d) or 77.88 (8) that is withdrawn
6during that calendar year under s. 77.10
or, 77.88
, or 77.885 exceeds 1% of the total
7amount of land that is subject to contracts under subch. I or subject to orders under
8this subchapter on December 31 of that calendar year. If the amount of withdrawn
9or classified land that is so exempt exceeds 1%, the department shall make a report
10of its calculations to the governor and the chief clerk of each house of the legislature
11for distribution to the appropriate standing committees under s. 13.172 (3).
AB700-ASA2,135
12Section
135. 77.91 (7) of the statutes is created to read:
AB700-ASA2,32,2313
77.91
(7) Emergency rules. The department may use the procedure under s.
14227.24 to promulgate emergency rules under ss. 77.82 (1) (bp) 2. em. and f. and (3)
15(g), 77.83 (2) (d) 2. c., and 77.86 (4m) (b) and (c) for the period before the date on which
16permanent rules under ss. 77.82 (1) (bp) 2. em. and f. and (3) (g), 77.83 (2) (d) 2. c.,
17and 77.86 (4m) (b) and (c) take effect. Notwithstanding s. 227.24 (1) (c) and (2),
18emergency rules promulgated under this subsection remain in effect until the date
19on which the permanent rules take effect. Notwithstanding section 227.24 (1) (a) and
20(3), the department is not required to provide evidence that promulgating rules
21under this subsection as emergency rules is necessary for the preservation of the
22public peace, health, safety, or welfare and is not required to provide a finding of
23emergency for rules promulgated under this subsection.
AB700-ASA2,136
24Section
136. 167.31 (4) (cr) of the statutes is amended to read:
AB700-ASA2,33,5
1167.31
(4) (cr) For purposes of par. (cg) 4., "private property" does not include
2property leased for hunting by the public, land that is subject to a contract under
3subch. I of ch. 77, or land that is subject to an order designating it as managed forest
4land under subch. VI of ch. 77 and that is not designated as closed to the public under
5s. 77.83
(1) (1c) or (1g).
AB700-ASA2,33,97
(1)
Notwithstanding section 77.89 (3) of the statutes, as affected by this act, of
8the amounts received by the county treasurer under section 77.89 (3) of the statutes,
9as affected by this act, in 2014, the county treasurer shall do all of the following:
AB700-ASA2,33,1410
(a) Pay to the department of natural resources, by June 30, 2014, 75 percent
11of the amounts received under section 77.89 (3) of the statutes, as affected by this act.
12All amounts received by the department of natural resources under this paragraph
13shall be credited to the conservation fund and shall be reserved for land acquisition
14and resource management activities.
AB700-ASA2,33,1715
(b) Refund to the municipal treasurer, by June 30, 2014, 20 percent of the
16amounts received from the municipal treasurer under section 77.89 (3) of the
17statutes, as affected by this act.
AB700-ASA2,33,2219
(1)
Calculation of past tax liability upon withdrawal. The treatment of
20section 77.88 (5) (a) (intro.), 1., and 2., (ab), (ac), (am) (title) and 1., (ar), (b), and (c)
21and (6) of the statutes first applies to orders of withdrawal that are issued on the
22effective date of this subsection.
AB700-ASA2,139
23Section
139.
Effective dates. This act takes effect on the day after
24publication, except as follows:
AB700-ASA2,34,3
1(1)
Acreage requirements; renewals. The renumbering and amendment of
2section 77.82 (12) of the statutes and the creation of section 77.82 (12) (a) 2., 4., 5.,
3and 6. of the statutes take effect on June 2, 2014.
AB700-ASA2,34,74
(2)
Open and closed lands. The treatment of sections 77.83 (1), (1b), (1c), and
5(2) (a) and (d) and 167.31 (4) (cr) of the statutes, the renumbering of section 77.83
6(1m) of the statutes, and the creation of section 77.83 (1m) (b) of the statutes take
7effect on January 1, 2015.