AB323, s. 38 20Section 38. 77.88 (2) (am) of the statutes is amended to read:
AB323,13,2421 77.88 (2) (am) If the land transferred under par. (a) does not meet the eligibility
22requirements under s. 77.82 (1), the department shall issue an order withdrawing
23the land from managed forest land designation and shall assess against the owner
24a withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).
AB323, s. 39 25Section 39. 77.88 (2) (b) of the statutes is amended to read:
AB323,14,8
177.88 (2) (b) If the land remaining after a transfer under par. (a) is contiguous
2and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it shall
3continue to be designated as managed forest land until the expiration of the existing
4order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12),
5an owner may not petition the department for renewal of the order if the parcel
6contains less than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee
7under sub. (5m)
may be assessed when the remaining land is withdrawn at the
8expiration of the order.
AB323, s. 40 9Section 40. 77.88 (2) (c) of the statutes is amended to read:
AB323,14,1410 77.88 (2) (c) If the remaining land does not meet the eligibility requirements
11under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the
12land and shall assess against the owner the withdrawal tax under sub. (5) and the
13withdrawal fee under sub. (5m)
. Notwithstanding s. 77.90, the owner is not entitled
14to a hearing on an order withdrawing land under this paragraph.
AB323, s. 41 15Section 41. 77.88 (2) (d) of the statutes is renumbered 77.88 (2) (d) 1. and
16amended to read:
AB323,14,2317 77.88 (2) (d) 1. Within 10 days after a transfer of ownership, the former owner
18shall, on a form provided by the department, file with the department a report of the
19transfer signed by the former owner and the transferee. The report shall be
20accompanied by a $20 $100 fee which shall be deposited in the conservation fund and.
21Twenty dollars of the fee or a different amount of the fee as may be established under
22subd. 2. shall be
credited to the appropriation under s. 20.370 (1) (cr). The
23department shall immediately notify each person entitled to notice under s. 77.82 (8).
AB323, s. 42 24Section 42. 77.88 (2) (d) 2. of the statutes is created to read:
AB323,15,4
177.88 (2) (d) 2. The department may establish by rule a different amount of
2each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1)
3(cr). The amount shall be equal to the average expense to the department of
4recording an order issued under this subchapter.
AB323, s. 43 5Section 43. 77.88 (2) (f) of the statutes is amended to read:
AB323,15,116 77.88 (2) (f) If the transferee does not provide the department with the
7certification required under par. (e), the department shall issue an order
8withdrawing the land and shall assess against the transferee the withdrawal tax
9under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90,
10the transferee is not entitled to a hearing on an order withdrawing land under this
11paragraph.
AB323, s. 44 12Section 44. 77.88 (3) of the statutes is amended to read:
AB323,15,1813 77.88 (3) Voluntary withdrawal. An owner may request that the department
14withdraw all or any part of the owner's land meeting one of the requirements
15specified under sub. (2) (a) 1. to 3. If any remaining land meets the eligibility
16requirements under s. 77.82 (1), the department shall issue an order withdrawing
17the land subject to the request and shall assess against the owner the withdrawal
18tax under sub. (5) and the withdrawal fee under sub. (5m).
AB323, s. 45 19Section 45. 77.88 (3m) of the statutes is created to read:
AB323,16,520 77.88 (3m) Withdrawal for failure to pay personal property taxes. If an
21owner of managed forest land has not paid the personal property tax due for a
22building on managed forest land before the February settlement date under s. 74.30
23(1), the municipality in which the managed forest land is located shall certify to the
24department that a delinquency exists and shall include the legal description of the
25managed forest land on which the building is located in the certification.

1Immediately after receiving the certification, the department shall issue an order
2withdrawing the land as managed forest land and shall assess against the owner of
3the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).
4Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order
5withdrawing land under this subsection.
AB323, s. 46 6Section 46. 77.88 (4) of the statutes is amended to read:
AB323,16,107 77.88 (4) Nonrenewal. If an owner does not petition the department to renew
8a managed forest land order, the department shall order the land withdrawn at the
9expiration of the order. No withdrawal tax under sub. (5) shall or withdrawal fee
10under sub. (5m) may
be assessed.
AB323, s. 47 11Section 47. 77.88 (5) (a) 1. of the statutes is amended to read:
AB323,16,1612 77.88 (5) (a) 1. An amount equal to the product of the total net property tax rate
13in the municipality in the year prior to the withdrawal and the assessed value of the
14land for the same year, as computed by the department of revenue, multiplied by the
15number of years the land was designated as managed forest land, less any amounts
16paid by the owner under ss. 77.84 (2) (a) and (am) and 77.87.
AB323, s. 48 17Section 48. 77.88 (5) (a) 2. of the statutes is amended to read:
AB323,16,2018 77.88 (5) (a) 2. Five percent of the stumpage value of the merchantable timber
19on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and
2077.87.
AB323, s. 49 21Section 49. 77.88 (5) (b) 1. of the statutes is amended to read:
AB323,17,222 77.88 (5) (b) 1. An amount equal to the product of the total net property tax rate
23in the municipality in the year prior to the withdrawal and the assessed value of the
24land for the same year, as computed by the department of revenue, multiplied by the

1number of years since the renewal, less any amounts paid by the owner under ss.
277.84 (2) (a) and (am) and 77.87.
AB323, s. 50 3Section 50. 77.88 (5) (b) 2. of the statutes is amended to read:
AB323,17,64 77.88 (5) (b) 2. Five percent of the stumpage value of the merchantable timber
5on the land, less any amounts paid by the owner under ss. 77.84 (2) (a) and (am) and
677.87.
AB323, s. 51 7Section 51. 77.88 (5m) of the statutes is created to read:
AB323,17,98 77.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
9under subs. (1) (c), (2) (am), (c), and (f), (3), and (3m) shall be $300.
AB323, s. 52 10Section 52. 77.88 (7) of the statutes is amended to read:
AB323,17,1711 77.88 (7) Payment; delinquency. A tax Taxes under sub. (5) is and fees under
12sub. (5m) are
due and payable to the department on the last day of the month
13following the effective date of the withdrawal order. Amounts received shall be
14credited to the conservation fund.
If the owner of the land fails to pay the tax or fee,
15the department shall certify to the taxation district clerk the amount due. The
16taxation district clerk shall enter the delinquent amount on the property tax roll as
17a special charge.
AB323, s. 53 18Section 53. 77.88 (8) of the statutes is amended to read:
AB323,18,219 77.88 (8) Exception. No withdrawal tax or withdrawal fee may be assessed
20against an owner who transfers ownership of managed forest land for a public road
21or railroad or utility right-of-way. No withdrawal tax or withdrawal fee may be
22assessed against an owner who transfers ownership of managed forest land for a
23park, recreational trail, wildlife or fish habitat area or a public forest to the federal
24government, the state or a local governmental unit, as defined in s. 66.0131 (1) (a).

1The department may not order withdrawal of the remainder of the land unless the
2remainder fails to meet the eligibility requirements under s. 77.82 (1).
AB323, s. 54 3Section 54. 77.89 (1) of the statutes is amended to read:
AB323,18,74 77.89 (1) Payment to municipalities. By June 30 of each year, the department,
5from the appropriation under s. 20.370 (5) (bv), shall pay 50% 100% of each payment
6received under s. 77.84 (3) (b), 77.87 (3) or, and 77.88 (7) to the treasurer of the
7municipality in which is located the land to which the payment applies.
AB323, s. 55 8Section 55. 77.89 (2) of the statutes is renumbered 77.89 (2) (a) and amended
9to read:
AB323,18,1610 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received
11under sub. (1) or s. and under ss. 77.84 (2) (a) or and (am), 77.85 , and 77.876 to the
12county treasurer and shall deposit the remainder in the municipal treasury. The
13payment to the county treasurer for money received before November 1 of any year
14shall be made on or before the November 15 after its receipt. For money received on
15or after November 1 of any year, the payment to the county treasurer shall be made
16on or before November 15 of the following year.
AB323, s. 56 17Section 56. 77.89 (3) of the statutes is renumbered 77.89 (2) (b) and amended
18to read:
AB323,18,2419 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s.
2077.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30.
21The county treasurer shall, by June 30 of each year, pay all amounts received under
22this subsection paragraph to the department. All amounts received by the
23department shall be credited to the conservation fund and shall be reserved for land
24acquisition and resource management activities.
AB323, s. 57 25Section 57. Initial applicability.
AB323,19,2
1(1) The treatment of section 77.82 (3) (c) (intro.) of the statutes first applies to
2management plans that are started on the effective date of this subsection.
AB323, s. 58 3Section 58. Effective dates. This act takes effect on the day after publication,
4except as follows:
AB323,19,65 (1) The treatment of sections 77.82 (2m) (b) and (c) and (3) (c) (intro.) of the
6statutes takes effect on the first day of the 19th month beginning after publication.
AB323,19,97 (2) The treatment of section 77.82 (7) (c) (by Section 20 ) and (12) of the statutes
8and the creation of section 77.82 (7) (c) 2. of the statutes take effect on the first
9February 1 after publication.
AB323,19,1010 (End)
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