AB323: Bill Text

AB323,5,23 75.36 (3) (b) From the net proceeds of the sale of the property, as determined under par. (a), first pay any withdrawal tax and withdrawal fee due under s. 77.84 (3) (b) and then pay to taxing jurisdictions all special assessments and special charges to which the property is subject, including interest and any penalties imposed under s. 74.47. If the net proceeds are not sufficient to pay all outstanding amounts due, the net proceeds shall be prorated to each taxing jurisdiction based upon the ratio that the amount of all special assessments and special charges due that taxing jurisdiction bears to the amount of all special assessments and special charges levied against the property sold, including interest and any penalties imposed under s. 74.47. Amounts payable under this paragraph shall be paid to the taxing jurisdiction within 15 days after the last day of the month in which sale proceeds become available to the county.

AB323, s. 9 Section 9. 77.82 (2) (cm) of the statutes is created to read:

AB323,6,3 77.82 (2) (cm) A copy of an instrument that has been recorded in the office of the register of deeds of the county in which the property is located that shows the ownership of the land subject to the petition.

AB323, s. 10 Section 10. 77.82 (2m) (a) of the statutes is amended to read:

AB323,6,6 77.82 (2m) (a) Except as provided in par. (b), a petition under sub. (2) or, (4m), or (12) shall be accompanied by a nonrefundable application fee of $100 $300.

AB323, s. 11 Section 11. 77.82 (2m) (b) of the statutes is amended to read:

AB323,6,12 77.82 (2m) (b) If the petition under sub. (2), (4m), or (12) is accompanied by a proposed management plan as provided in par. (c), the nonrefundable application fee shall be $10 $20 unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter.

AB323, s. 12 Section 12. 77.82 (2m) (c) of the statutes is repealed.

AB323, s. 13 Section 13. 77.82 (2m) (d) of the statutes is renumbered 77.82 (2m) (d) 1. and amended to read:

AB323,6,19 77.82 (2m) (d) 1. All the fees collected under this subsection shall be deposited in the conservation fund. The All of the fees collected under par. (b) and $10 $20 of each $100 $300 fee collected under par. (a) shall be credited to the appropriation under s. 20.370 (1) (cr), except as provided under subd. 2.

AB323, s. 14 Section 14. 77.82 (2m) (d) 2. of the statutes is created to read:

AB323,6,24 77.82 (2m) (d) 2. The department may establish by rule a different amount of each $300 fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1) (cr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.

AB323, s. 15 Section 15. 77.82 (2m) (e) of the statutes is amended to read:

AB323,7,4 77.82 (2m) (e) If the proposed a management plan accompanying a petition filed under sub. (2), (4m), or (12) is not approved by the department under its initial review under sub. (3) (a), the department shall collect from the petitioner a fee in an amount equal to $100 $300 less the amount the petitioner paid under par. (c) (b).

AB323, s. 16 Section 16. 77.82 (3) (c) (intro.) of the statutes is amended to read:

AB323,7,8 77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be prepared by a plan writer certified by the department or prepared by the department itself and shall include all of the following:

AB323, s. 17 Section 17. 77.82 (3) (c) 6. of the statutes is amended to read:

AB323,7,12 77.82 (3) (c) 6. A description of the forestry practices, including harvesting, thinning and reforestation, that will be undertaken during the term of the order, specifying the period of time in which each is intended to will be completed.

AB323, s. 18 Section 18. 77.82 (3) (g) of the statutes is created to read:

AB323,7,15 77.82 (3) (g) The department shall promulgate rules specifying the qualifications that a person must satisfy to become a certified plan writer.

AB323, s. 19 Section 19. 77.82 (4) of the statutes is amended to read:

AB323,8,2 77.82 (4) Additions to managed forest land. An owner may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's designated land. The petition shall be accompanied by a nonrefundable $10 $20 application fee unless a different amount of for the fee is established in the same manner as the fee under sub. (2m) (b) by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The petition shall be submitted filed on a department form and shall contain any additional information required by the department.

AB323, s. 20 Section 20 . 77.82 (7) (c) of the statutes is amended to read:

AB323,8,8 77.82 (7) (c) Except as provided in par. (d), if a petition is received on or before January 31 of any year from a petitioner who owns less than 1,000 acres in this state or on or before March 31 of any year from any other petitioner, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition on or before the following November 21.

AB323, s. 21 Section 21. 77.82 (7) (c) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

AB323,8,11 77.82 (7) (c) Except as provided in par. (d), if:

AB323,8,16 1. If a petition is received on or before January 31 July 1 of any year from a petitioner who owns less than 1,000 acres in this state or on or before March 31 of any year from any other petitioner, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition before the 2nd following November 21.

AB323, s. 22 Section 22. 77.82 (7) (c) 2. of the statutes is created to read:

AB323,8,21 77.82 (7) (c) 2. If a petition is received before April 1 of any year from a petitioner who owns 1,000 or more acres in this state, the department shall investigate and shall either approve the petition and issue the order under sub. (8) or deny the petition before the following November 21.

AB323, s. 23 Section 23. 77.82 (8) of the statutes is amended to read:

AB323,9,5 77.82 (8) Order. If a petition under sub. (2) or, (4m), or (12) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the petition. If a petition under sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the petitioner with a copy of the order or amended order and shall also file a copy with the department of revenue, the supervisor of assessments and the clerk of the municipality, and shall record the order with the register of deeds in the county, in which the land is located.

AB323, s. 24 Section 24. 77.82 (12) of the statutes is amended to read:

AB323,9,20 77.82 (12) Renewal. The department shall notify each owner of managed forest land of the expiration date of an order no later than the January 31 preceding the expiration date. The An owner of managed forest land may petition the department under sub. (2) for renewal of the order. The A petition filed by an owner of 1,000 acres or more in this state shall be filed no later than the March 31 and April 1 before the expiration date of the order. A petition filed by an owner of less than 1,000 acres in this state shall be filed no later than the 2nd July 1 before the expiration date of the order. The petition shall specify whether the owner wants the order renewed for 25 or 50 years. The notice and hearing provisions under subs. (5) and, (6) and (7) do not apply to a petition under this subsection. The department may deny the petition only if the land fails to meet the eligibility requirements under sub. (1), if the owner has failed to comply with the management plan that is in effect on the date that the petition for renewal is filed, or if there are delinquent taxes on the land. If the petition is denied, the department shall state the reason for the denial in writing.

AB323, s. 25 Section 25. 77.83 (1) (a) 1. of the statutes is amended to read:

AB323,9,22 77.83 (1) (a) 1. A maximum of 80 160 acres in the municipality.

AB323, s. 26 Section 26. 77.83 (1m) of the statutes is created to read:

AB323,9,25 77.83 (1m) Modification of designation. For a managed forest land order that takes effect on or after the effective date of this subsection .... [revisor inserts date], the owner of the managed forest land may modify the designation of a closed or open area one time during the term of the order. For a managed forest land order that takes effect before the effective date of this subsection .... [revisor inserts date], the owner of the managed forest land may modify the designation of a closed or open area one time during the period beginning with the effective date of this subsection .... [revisor inserts date], and ending with the expiration date of the order, regardless of whether the owner has previously modified the designation as authorized by rules promulgated by the department.

AB323, s. 27 Section 27. 77.84 (2) (a) of the statutes is amended to read:

AB323,10,12 77.84 (2) (a) Each Ending with the property tax assessments as of January 1, 2007, each owner of managed forest land shall pay to the municipal treasurer an acreage share of 74 cents per acre on or before January 31.

AB323, s. 28 Section 28. 77.84 (2) (am) of the statutes is created to read:

AB323,10,18 77.84 (2) (am) Beginning with the property tax assessments as of January 1, 2008, each owner of managed forest land shall pay to the municipal treasurer, on or before January 31, an amount that is equal to 5% of the average statewide property tax per acre of property classified under s. 70.32 (2) (b) 5. and 6., as determined under par. (cm), for each acre of managed forest land.

AB323, s. 29 Section 29. 77.84 (2) (b) of the statutes is amended to read:

AB323,10,23 77.84 (2) (b) In Ending with the property tax assessments as of January 1, 2007, in addition to the payment under par. (a), each owner shall pay $1 for each acre that is designated as closed under s. 77.83. The payment shall be made to the municipal treasurer on or before January 31.

AB323, s. 30 Section 30. 77.84 (2) (bm) of the statutes is created to read:

AB323,11,6 77.84 (2) (bm) Beginning with the property tax assessments as of January 1, 2008, in addition to the payment under par. (am), each owner of managed forest land shall pay to the municipal treasurer, on or before January 31, an amount that is equal to 20% of the average statewide property tax per acre of property classified under s. 70.32 (2) (b) 5. and 6., as determined under par. (cm), for each acre that is designated as closed under s. 77.83.

AB323, s. 31 Section 31. 77.84 (2) (c) of the statutes is amended to read:

AB323,11,15 77.84 (2) (c) In 1992 and each 5th year thereafter, and until the determination in 2007 under par. (cm), the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.

AB323, s. 32 Section 32. 77.84 (2) (cm) of the statutes is created to read:

AB323,11,20 77.84 (2) (cm) For purposes of determining the per acre amounts under pars. (am) and (bm), in 2007 and each 5th year thereafter, the department of revenue shall determine the average statewide tax per acre of property classes under s. 70.32 (2) (b) 5. and 6.

AB323, s. 33 Section 33. 77.84 (3) (b) of the statutes is amended to read:

AB323,12,4 77.84 (3) (b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under s. 77.88 (1) does not apply to the department's action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the withdrawal tax, as determined under s. 77.88 (5), and the. The amount of the tax and the assessment shall be payable to the department under s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund.

AB323, s. 34 Section 34. 77.87 (1g) of the statutes is created to read:

AB323,12,11 77.87 (1g) Exemption. For a managed forest land order that takes effect on or after the effective date of this subsection .... [revisor inserts date], the owner of the managed forest land is exempt from payment of the yield tax under sub. (1) for the first 5 years of the managed forest land order. The exemption under this subsection does not apply to managed forest land converted pursuant to a petition approved under s. 77.82 (7) (d) or to a renewal of managed forest land order under s. 77.82 (12).

AB323, s. 35 Section 35. 77.87 (3) of the statutes is amended to read:

AB323,12,17 77.87 (3) Payment. A tax assessed under sub. (1) or (2) is due and payable to the department on the last day of the month following the date the certificate is mailed to the owner. The department shall collect interest at the rate of 12% per year on any tax that is paid later than the due date. Amounts received shall be credited to the conservation fund.

AB323, s. 36 Section 36. 77.876 of the statutes is created to read:

AB323,12,25 77.876 Noncompliance assessment. (1) Assessment. The department shall certify to the municipality in which the property is located an owner's failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompliance assessment of $250 against the owner for each failure. The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address and to the municipality.

AB323,13,4 (2) Payment. An assessment under sub. (1) is due and payable to the municipality on the last day of the month following the date the certificate is mailed to the owner. The municipality shall collect interest at the rate of 12% per year on any assessment that is paid later than the due date.

AB323,13,10 (3) Owner's liability. The owner is personally liable for an assessment under sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut. If the merchantable timber cut is mingled with other wood products, the unpaid assessment becomes a lien against all of the wood products while they are in the owner's possession or in the possession of any person other than a purchaser for value without notice in the usual course of business.

AB323,13,15 (4) Delinquency. If an assessment due under sub. (1) is not paid on or before the last day of the August following the date specified under sub. (2), the municipality shall certify to the taxation district clerk the description of the land and the amount due for the assessment and interest. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.

AB323, s. 37 Section 37. 77.88 (1) (c) of the statutes is amended to read:

AB323,13,19 77.88 (1) (c) If the department determines that land should be withdrawn, it shall issue an order withdrawing the land as managed forest land and shall assess against the owner the tax under sub. (5) and the withdrawal fee under sub. (5m).

AB323, s. 38 Section 38. 77.88 (2) (am) of the statutes is amended to read:

AB323,13,24 77.88 (2) (am) If the land transferred under par. (a) does not meet the eligibility requirements under s. 77.82 (1), the department shall issue an order withdrawing the land from managed forest land designation and shall assess against the owner a withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

AB323, s. 39 Section 39. 77.88 (2) (b) of the statutes is amended to read:

AB323,14,8 77.88 (2) (b) If the land remaining after a transfer under par. (a) is contiguous and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it shall continue to be designated as managed forest land until the expiration of the existing order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not petition the department for renewal of the order if the parcel contains less than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed when the remaining land is withdrawn at the expiration of the order.

AB323, s. 40 Section 40. 77.88 (2) (c) of the statutes is amended to read:

AB323,14,14 77.88 (2) (c) If the remaining land does not meet the eligibility requirements under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the land and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this paragraph.

AB323, s. 41 Section 41. 77.88 (2) (d) of the statutes is renumbered 77.88 (2) (d) 1. and amended to read:

AB323,14,23 77.88 (2) (d) 1. Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 $100 fee which shall be deposited in the conservation fund and. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

AB323, s. 42 Section 42. 77.88 (2) (d) 2. of the statutes is created to read:

AB323,15,4 77.88 (2) (d) 2. The department may establish by rule a different amount of each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1) (cr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.

AB323, s. 43 Section 43. 77.88 (2) (f) of the statutes is amended to read:

AB323,15,11 77.88 (2) (f) If the transferee does not provide the department with the certification required under par. (e), the department shall issue an order withdrawing the land and shall assess against the transferee the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the transferee is not entitled to a hearing on an order withdrawing land under this paragraph.

AB323, s. 44 Section 44. 77.88 (3) of the statutes is amended to read:

AB323,15,18 77.88 (3) Voluntary withdrawal. An owner may request that the department withdraw all or any part of the owner's land meeting one of the requirements specified under sub. (2) (a) 1. to 3. If any remaining land meets the eligibility requirements under s. 77.82 (1), the department shall issue an order withdrawing the land subject to the request and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

AB323, s. 45 Section 45. 77.88 (3m) of the statutes is created to read:

AB323,16,5 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 managed forest land is located shall certify 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 and shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this subsection.

AB323, s. 46 Section 46. 77.88 (4) of the statutes is amended to read:

AB323,16,10 77.88 (4) Nonrenewal. If an owner does not petition the department to renew a managed forest land order, the department shall order the land withdrawn at the expiration of the order. No withdrawal tax under sub. (5) shall or withdrawal fee under sub. (5m) may be assessed.

AB323, s. 47 Section 47. 77.88 (5) (a) 1. of the statutes is amended to read:

AB323,16,16 77.88 (5) (a) 1. An amount equal to the product of the total net property tax rate in the municipality in the year prior to the withdrawal and the assessed value of the land for the same year, as computed by the department of revenue, multiplied by the number of years the land was designated as managed forest land, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and 77.87.

AB323, s. 48 Section 48. 77.88 (5) (a) 2. of the statutes is amended to read:

AB323,16,20 77.88 (5) (a) 2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and 77.87.

AB323, s. 49 Section 49. 77.88 (5) (b) 1. of the statutes is amended to read:

AB323,17,2 77.88 (5) (b) 1. An amount equal to the product of the total net property tax rate in the municipality in the year prior to the withdrawal and the assessed value of the land for the same year, as computed by the department of revenue, multiplied by the number of years since the renewal, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and 77.87.

AB323, s. 50 Section 50. 77.88 (5) (b) 2. of the statutes is amended to read:

AB323,17,6 77.88 (5) (b) 2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and 77.87.

AB323, s. 51 Section 51. 77.88 (5m) of the statutes is created to read: