AB561-ASA1,48 18Section 48. 77.88 (2) (a) 1. of the statutes is repealed.
AB561-ASA1,49 19Section 49. 77.88 (2) (a) 2. of the statutes is renumbered 77.88 (3) (b) 1. a. and
20amended to read:
AB561-ASA1,15,2221 77.88 (3) (b) 1. a. All of an the owner's managed forest land within a quarter
22quarter
quarter-quarter section.
AB561-ASA1,50 23Section 50. 77.88 (2) (a) 3. of the statutes is renumbered 77.88 (3) (b) 1. b. and
24amended to read:
AB561-ASA1,16,2
177.88 (3) (b) 1. b. All of an the owner's managed forest land within a
2government lot or fractional lot as determined by the U.S. government survey plat.
AB561-ASA1,51 3Section 51. 77.88 (2) (ac) (title) of the statutes is created to read:
AB561-ASA1,16,44 77.88 (2) (ac) (title) Transferred land; requirements met.
AB561-ASA1,52 5Section 52. 77.88 (2) (am) of the statutes is amended to read:
AB561-ASA1,16,106 77.88 (2) (am) Transferred land; requirements not met. If the land transferred
7under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) and
8(b)
, the department shall issue an order withdrawing the land from managed forest
9land designation and shall assess against the owner a withdrawal tax under sub. (5)
10and the withdrawal fee under sub. (5m).
AB561-ASA1,53 11Section 53. 77.88 (2) (b) of the statutes is amended to read:
AB561-ASA1,16,2012 77.88 (2) (b) Remaining land; requirements met. If the land remaining after
13a transfer under par. (a) is contiguous and meets the eligibility requirements under
14s. 77.82 (1) (a) 2. and (b), it the remaining land shall continue to be designated as
15managed forest land until the expiration of the existing order, even if the parcel
16contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not file an
17application with the department for renewal of the order if the parcel contains less
18than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m)
19may be assessed when the remaining land is withdrawn at the expiration of the
20order
.
AB561-ASA1,54 21Section 54. 77.88 (2) (c) of the statutes is amended to read:
AB561-ASA1,17,222 77.88 (2) (c) Remaining land; requirements not met. If the remaining land
23remaining after a transfer under par. (a) does not meet the eligibility requirements
24under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing
25the land and shall assess against the owner the withdrawal tax under sub. (5) and

1the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not
2entitled to a hearing on an order withdrawing land under this paragraph.
AB561-ASA1,55 3Section 55. 77.88 (2) (d) 1. of the statutes is renumbered 77.88 (2) (ac) 1. and
4amended to read:
AB561-ASA1,17,205 77.88 (2) (ac) 1. Within If the land transferred under par. (a) meets the
6eligibility requirements under s. 77.82 (1) (a) and (b), the land shall continue to be
7designated as managed forest land if the transferee, within
30 days after a transfer
8of ownership, the transferee shall, on files a form provided by the department, file
9with the department a report of the transfer
signed by the transferee. By signing the
10form, the transferee certifies to the department an intent to comply with the existing
11management plan for the land and any amendments to the plan. The transferee
12shall provide proof that each person holding any encumbrance on the land agrees to
13the designation. The transferee may designate an area of the transferred land closed
14to public access as provided under s. 77.83. The department shall issue an order
15continuing the designation of the land as managed forest land under the new
16ownership.
The transferee shall pay a $100 fee that will accompany the report. The
17fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different
18amount of the fee as may be established under subd. 2. shall be credited to the
19appropriation under s. 20.370 (1) (cr). The department shall immediately notify each
20person entitled to notice under s. 77.82 (8).
AB561-ASA1,56 21Section 56. 77.88 (2) (d) 2. of the statutes is renumbered 77.88 (2) (ac) 2.
AB561-ASA1,57 22Section 57. 77.88 (2) (e) of the statutes is repealed.
AB561-ASA1,58 23Section 58. 77.88 (2) (f) of the statutes is renumbered 77.88 (2) (ac) 3. and
24amended to read:
AB561-ASA1,18,6
177.88 (2) (ac) 3. If the transferee does not provide the department with the
2certification required under par. (e) subd. 1., the department shall issue an order
3withdrawing the land and shall assess against the transferee the withdrawal tax
4under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90,
5the transferee is not entitled to a hearing on an order withdrawing land under this
6paragraph subdivision.
AB561-ASA1,59 7Section 59. 77.88 (2m) of the statutes is created to read:
AB561-ASA1,18,128 77.88 (2m) Damage to land. (a) If a parcel of managed forest land has been
9damaged by a natural disaster, the owner of the parcel may notify the department,
10and the department shall establish a period of time that the owner of the parcel will
11have to restore the productivity of the land so that it meets the requirements under
12s. 77.82 (1) (a) 2.
AB561-ASA1,18,1613 (b) If the owner fails to complete the restoration in the applicable period of time,
14the owner may request that the department withdraw all or part of the land in
15accordance with sub. (3), (3k), or (3L), or the department may proceed with a
16withdrawal by department order under sub. (1).
AB561-ASA1,18,1917 (c) The department may promulgate a rule that establishes criteria to be used
18by the department for determining the length of time that an owner shall have to
19complete the restoration.
AB561-ASA1,60 20Section 60. 77.88 (3) (title) of the statutes is amended to read:
AB561-ASA1,18,2121 77.88 (3) (title) Voluntary withdrawal; total or partial.
AB561-ASA1,61 22Section 61. 77.88 (3) of the statutes is renumbered 77.88 (3) (b) (intro.) and
23amended to read:
AB561-ASA1,19,724 77.88 (3) (b) Parts of parcels. (intro.) An owner may Upon request that the
25department withdraw all or any
of an owner of managed forest land to withdraw part

1of the owner's land meeting one of the requirements specified under sub. (2) (a) 1. to
23. If any remaining land meets the eligibility requirements under s. 77.82 (1)
a parcel
3of managed forest land
, the department shall issue an order withdrawing the land
4subject to the request and shall assess against the owner the withdrawal tax under
5sub. (5) and the withdrawal fee under sub. (5m). If the land being withdrawn is
6within a proposed ferrous mining site, the department shall issue the order within
730 days after receiving the request.
if all of the following apply:
AB561-ASA1,62 8Section 62. 77.88 (3) (am) of the statutes is created to read:
AB561-ASA1,19,119 77.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land
10to withdraw an entire parcel of managed forest land, the department shall issue an
11order withdrawing the land.
AB561-ASA1,63 12Section 63. 77.88 (3) (b) 1. (intro.) and 2. of the statutes are created to read:
AB561-ASA1,19,1313 77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:
AB561-ASA1,19,1514 2. The land remaining after the withdrawal will continue to meet the eligibility
15requirements under s. 77.82 (1).
AB561-ASA1,64 16Section 64. 77.88 (3) (d) of the statutes is created to read:
AB561-ASA1,19,1917 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this
18subsection is within a proposed ferrous mining site, the department shall issue the
19order within 30 days after receiving the request.
AB561-ASA1,65 20Section 65. 77.88 (3g) of the statutes is repealed.
AB561-ASA1,66 21Section 66. 77.88 (3j) of the statutes is created to read:
AB561-ASA1,19,2522 77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a)
23Except as provided in par. (b), upon the request of an owner of managed forest land
24to withdraw part of a parcel of the owner's land, the department shall issue an order
25withdrawing the land subject to the request if all of the following apply:
AB561-ASA1,20,2
11. The purpose for which the owner requests that the department withdraw the
2land is for the sale of the land or for a construction site.
AB561-ASA1,20,43 2. The land to be withdrawn is not less than one acre and not more than 5 acres.
4Partial acres may not be withdrawn.
AB561-ASA1,20,75 3. If the land is subject to a city, village, town, or county zoning ordinance that
6establishes a minimum acreage for ownership of land or for a construction site, the
7owner requests that the department withdraw not less than that minimum acreage.
AB561-ASA1,20,98 4. The land remaining after withdrawal meets the eligibility requirements
9under s. 77.82 (1) (a) and (b).
AB561-ASA1,20,1310 (b) 1. For land that is designated as managed forest land under an order with
11a term of 25 years, the department may not issue an order of withdrawal under par.
12(a) if the department has previously issued an order of withdrawal under par. (a)
13from that parcel of managed forest land during the term of the order.
AB561-ASA1,20,1714 2. For land that is designated as managed forest land under an order with a
15term of 50 years, the department may not issue an order of withdrawal under par.
16(a) if the department has previously issued 2 orders of withdrawal under par. (a) from
17that parcel of managed forest land during the term of the order.
AB561-ASA1,20,2018 (c) Upon issuance of an order withdrawing land under this subsection, the
19department shall assess against the owner of the land the withdrawal tax under sub.
20(5) and the withdrawal fee under sub. (5m).
AB561-ASA1,67 21Section 67. 77.88 (3k) of the statutes is created to read:
AB561-ASA1,21,322 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner
23of managed forest land to withdraw part of a parcel of the owner's land, the
24department shall issue an order of withdrawal if the department determines that the
25parcel is unable to produce merchantable timber in the amount required under s.

177.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary
2for the parcel to resume its ability to produce the required amount. No withdrawal
3tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.
AB561-ASA1,68 4Section 68. 77.88 (3L) of the statutes is created to read:
AB561-ASA1,21,125 77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an
6owner of managed forest land to withdraw part of a parcel of the owner's land, the
7department shall issue an order of withdrawal if the department determines that the
8parcel is unsuitable, due to environmental, ecological, or economic concerns or
9factors, for the production of merchantable timber. The order shall withdraw only
10the number of acres that is necessary for the parcel to resume its sustainability to
11produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee
12under sub. (5m) may be assessed.
AB561-ASA1,69 13Section 69. 77.88 (4) of the statutes is repealed.
AB561-ASA1,70 14Section 70. 77.88 (4m) of the statutes is created to read:
AB561-ASA1,21,1915 77.88 (4m) Expiration of orders. The department shall maintain a list of
16orders designating managed forest lands that have expired. The department shall
17add a parcel to the list within 30 days after the date of expiration. For each expired
18order, the list shall provide a description of the land and shall identify each
19municipality in which the managed forest land is located.
AB561-ASA1,71 20Section 71. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae)
21and amended to read:
AB561-ASA1,21,2522 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar),
23and (b),
for land withdrawn during a managed forest land order, the withdrawal tax
24shall be the higher of the following: equal the amount of past tax liability under par.
25(ac) that is applicable to the land.
AB561-ASA1,72
1Section 72. 77.88 (5) (a) 1. and 2. of the statutes are repealed.
AB561-ASA1,73 2Section 73. 77.88 (5) (ab) of the statutes is repealed.
AB561-ASA1,74 3Section 74. 77.88 (5) (ac) of the statutes is created to read:
AB561-ASA1,22,124 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection,
5the amount of past tax liability for land to be withdrawn from the managed forest
6land program, except for land that is part of a large property, shall be calculated by
7multiplying the total net property tax rate in the municipality in which managed
8forest land to be withdrawn is located in the year prior to the year in which an order
9withdrawing the land is issued by an amount equal to the assessed value of the land
10for that same year, as calculated by the department of revenue, and by then
11multiplying that product by 10 or by the number of years the land was designated
12as managed forest land, whichever number is fewer.
AB561-ASA1,74m 13Section 74m. 77.88 (5) (af) of the statutes is created to read:
AB561-ASA1,22,1614 77.88 (5) (af) Tax liability; large property. Except as provided in par. (am), for
15land that is part of a large property that is withdrawn during a managed forest land
16order, the withdrawal tax shall be the higher of the following:
AB561-ASA1,22,1917 1. An amount equal to the past tax liability multiplied by the number of years
18the land was designated as managed forest land, less any amounts paid by the owner
19under s. 77.84 (2) (a), (am), and (bp).
AB561-ASA1,22,2120 2. Five percent of the stumpage value of the merchantable timber on the land,
21less any amounts paid by the owner under s. 77.84 (2) (a), (am), and (bp).
AB561-ASA1,75 22Section 75. 77.88 (5) (am) (title) of the statutes is created to read:
AB561-ASA1,22,2323 77.88 (5) (am) (title) Converted forest croplands.
AB561-ASA1,76 24Section 76. 77.88 (5) (am) 1. of the statutes is amended to read:
AB561-ASA1,22,2525 77.88 (5) (am) 1. The amount calculated under par. (a) (ae) or (af).
AB561-ASA1,77
1Section 77. 77.88 (5) (ar) of the statutes is repealed.
AB561-ASA1,78 2Section 78. 77.88 (5) (b) of the statutes is repealed.
AB561-ASA1,79 3Section 79. 77.88 (5) (c) of the statutes is repealed.
AB561-ASA1,80 4Section 80. 77.88 (5m) of the statutes is amended to read:
AB561-ASA1,23,65 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
6under subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3), and (3m) shall be $300.
AB561-ASA1,81 7Section 81. 77.88 (8) (b) of the statutes is amended to read:
AB561-ASA1,23,128 77.88 (8) (b) The department may not order withdrawal of land remaining after
9a transfer of ownership is made under par. (a) 1., 2., or 3., or after a lease is entered
10into under par. (a) 3., or after the department orders withdrawal of land under sub.
11(3g) (am)
unless the remainder fails to meet the eligibility requirements under s.
1277.82 (1).
AB561-ASA1,82 13Section 82. 77.88 (11) of the statutes is amended to read:
AB561-ASA1,23,1614 77.88 (11) Liability for previous taxes. Withdrawal of land under this section
15does not affect the liability of the owner for previously levied taxes under s. 77.84 or
1677.87
.
AB561-ASA1,83 17Section 83. 77.89 (1) (a) of the statutes, as affected by 2015 Wisconsin Act 55,
18is amended to read:
AB561-ASA1,23,2319 77.89 (1) (a) By June 30 of each year, the department, from the appropriation
20under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under ss. s.
2177.84 (3) (b) and 77.87 (3) and 100 percent of each withdrawal tax payment received
22under s. 77.88 (7) to the treasurer of each municipality in which is located the land
23to which the payment applies.
AB561-ASA1,84m 24Section 84m. 77.89 (1) (c) of the statutes is created to read:
AB561-ASA1,24,7
177.89 (1) (c) The department shall distribute from the appropriation under s.
220.370 (5) (dy) $4,600,000 in fiscal year 2016-17, $6,000,000 in fiscal year 2017-18,
3and $7,000,000 in fiscal year 2018-19 among treasurers of each municipality in
4which is located land subject to a managed forest land order that is designated as
5closed to public access under s. 77.83 (1). The department shall distribute to each
6municipal treasurer an amount in proportion to the number of acres of closed land
7in that municipality.
AB561-ASA1,84q 8Section 84q. 77.89 (2) (a) of the statutes is amended to read:
AB561-ASA1,24,159 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received
10under sub. (1) (a) and, (b) , and (c) and under ss. 77.84 (2) (a), (am), and (bp), 77.85,
11and 77.876 to the county treasurer and shall deposit the remainder in the municipal
12treasury. The payment to the county treasurer for money received before November
131 of any year shall be made on or before the November 15 after its receipt. For money
14received on or after November 1 of any year, the payment to the county treasurer
15shall be made on or before November 15 of the following year.
AB561-ASA1,85 16Section 85. 77.91 (3) of the statutes is repealed.
AB561-ASA1,86 17Section 86. 77.91 (3m) of the statutes is amended to read:
AB561-ASA1,25,218 77.91 (3m) Report to legislature. Beginning with calendar year 1992 2015,
19the department shall calculate for each calendar year whether the amount of land
20exempt from penalty or tax under s. 77.10 (2) (c) or 77.88 (8) that is withdrawn during
21that calendar year under s. 77.10 or 77.88 exceeds 1% 1 percent of the total amount
22of land that is subject to contracts under subch. I or subject to orders under this
23subchapter on December 31 of that calendar year. If the amount of withdrawn or
24classified land that is so exempt exceeds 1% 1 percent, the department shall make
25a report of its calculations to the governor and the chief clerk of each house of the

1legislature for distribution to the appropriate standing committees under s. 13.172
2(3).
AB561-ASA1,87 3Section 87. 77.91 (6) (d) of the statutes is created to read:
AB561-ASA1,25,64 77.91 (6) (d) Any signature required of an official or employee of the
5department or a landowner under this subchapter may be satisfied by an electronic
6signature, as defined in s. 137.11 (8).
AB561-ASA1,88 7Section 88. 77.91 (8) of the statutes is created to read:
AB561-ASA1,25,188 77.91 (8) Emergency rules. The department may use the procedure under s.
9227.24 to promulgate emergency rules under s. 77.82 (1) (bp) 2. f. for the period before
10the date on which permanent rules under s. 77.82 (1) (bp) 2. f. take effect.
11Notwithstanding s. 227.24 (1) (c) and (2), emergency rules promulgated under this
12subsection remain in effect until the first day of the 25th month beginning after the
13effective date of the emergency rule or the date on which the permanent rules take
14effect, whichever is earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department
15is not required to provide evidence that promulgating rules under this subsection as
16emergency rules is necessary for the preservation of the public peace, health, safety,
17or welfare and is not required to provide a finding of emergency for rules promulgated
18under this subsection.
AB561-ASA1,89 19Section 89. Nonstatutory provision.
AB561-ASA1,25,2520 (1) State forest plan variance. Before March 1, 2017, the department of
21natural resources shall propose a variance to the master plans of all state forests
22except for the southern state forests, as defined in section 27.016 (1) (c) of the
23statutes, and except for Governor Knowles State Forest so that 75 percent of all the
24land in those state forests combined is classified as a forest production area as
25provided in section 28.04 (3) (am) of the statutes.
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