AB323,4,43 1. "Land" means land in fee simple, conservation easements, and other
4easements in land.
AB323,4,55 2. "Local governmental unit" means a city, village, town, or county.
AB323,4,76 3. "Nature-based outdoor recreation" has the meaning given by the
7department by rule under s. 23.0917 (4) (f).
AB323,4,98 4. "Nonprofit conservation organization" has the meaning given in s. 23.0955
9(1).
AB323,4,1410 (b) The department shall establish a program to award grants from the
11appropriation under s. 20.370 (1) (cw) to local governmental units and nonprofit
12conservation organizations to acquire land for nature-based outdoor recreation. The
13department shall promulgate rules establishing criteria for awarding grants under
14this subsection.
AB323, s. 3 15Section 3. 74.25 (1) (a) 6. of the statutes is amended to read:
AB323,4,1916 74.25 (1) (a) 6. Pay to the county treasurer 20% of collections of occupational
17taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84
18(2) (a) and (am) and all collections of payments for closed lands under s. 77.84 (2) (b)
19and (bm).
AB323, s. 4 20Section 4. 74.25 (1) (a) 8. of the statutes is amended to read:
AB323,4,2321 74.25 (1) (a) 8. Retain for the taxation district all woodland tax law collections
22under s. 77.16 and 80% of collections of the taxes imposed under ss. 77.04 and 77.84
23(2) (a) and (am).
AB323, s. 5 24Section 5. 74.30 (1) (f) of the statutes is amended to read:
AB323,5,4
174.30 (1) (f) Pay to the county treasurer 20% of collections of occupational taxes
2on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2)
3(a) and (am) and all collections of payments for closed lands under s. 77.84 (2) (b) and
4(bm)
.
AB323, s. 6 5Section 6. 74.30 (1) (h) of the statutes is amended to read:
AB323,5,86 74.30 (1) (h) Retain for the taxation district all woodland tax law collections
7under s. 77.16 and 80% of collections of the taxes imposed under ss. 77.04 and 77.84
8(2) (a) and (am).
AB323, s. 7 9Section 7. 75.35 (2) (f) 3. of the statutes is amended to read:
AB323,5,1010 75.35 (2) (f) 3. Any withdrawal tax or withdrawal fee due under s. 77.84 (3) (b).
AB323, s. 8 11Section 8. 75.36 (3) (b) of the statutes is amended to read:
AB323,5,2312 75.36 (3) (b) From the net proceeds of the sale of the property, as determined
13under par. (a), first pay any withdrawal tax and withdrawal fee due under s. 77.84
14(3) (b) and then pay to taxing jurisdictions all special assessments and special
15charges to which the property is subject, including interest and any penalties
16imposed under s. 74.47. If the net proceeds are not sufficient to pay all outstanding
17amounts due, the net proceeds shall be prorated to each taxing jurisdiction based
18upon the ratio that the amount of all special assessments and special charges due
19that taxing jurisdiction bears to the amount of all special assessments and special
20charges levied against the property sold, including interest and any penalties
21imposed under s. 74.47. Amounts payable under this paragraph shall be paid to the
22taxing jurisdiction within 15 days after the last day of the month in which sale
23proceeds become available to the county.
AB323, s. 9 24Section 9. 77.82 (2) (cm) of the statutes is created to read:
AB323,6,3
177.82 (2) (cm) A copy of an instrument that has been recorded in the office of
2the register of deeds of the county in which the property is located that shows the
3ownership of the land subject to the petition.
AB323, s. 10 4Section 10. 77.82 (2m) (a) of the statutes is amended to read:
AB323,6,65 77.82 (2m) (a) Except as provided in par. (b), a petition under sub. (2) or, (4m),
6or (12)
shall be accompanied by a nonrefundable application fee of $100 $300.
AB323, s. 11 7Section 11. 77.82 (2m) (b) of the statutes is amended to read:
AB323,6,128 77.82 (2m) (b) If the petition under sub. (2), (4m), or (12) is accompanied by a
9proposed management plan as provided in par. (c), the nonrefundable application fee
10shall be $10 $20 unless a different amount for the fee is established by the
11department by rule at an amount equal to the average expense to the department of
12recording an order issued under this subchapter.
AB323, s. 12 13Section 12. 77.82 (2m) (c) of the statutes is repealed.
AB323, s. 13 14Section 13. 77.82 (2m) (d) of the statutes is renumbered 77.82 (2m) (d) 1. and
15amended to read:
AB323,6,1916 77.82 (2m) (d) 1. All the fees collected under this subsection shall be deposited
17in the conservation fund. The
All of the fees collected under par. (b) and $10 $20 of
18each $100 $300 fee collected under par. (a) shall be credited to the appropriation
19under s. 20.370 (1) (cr), except as provided under subd. 2.
AB323, s. 14 20Section 14. 77.82 (2m) (d) 2. of the statutes is created to read:
AB323,6,2421 77.82 (2m) (d) 2. The department may establish by rule a different amount of
22each $300 fee under subd. 1. that will be credited to the appropriation under s. 20.370
23(1) (cr). The amount shall be equal to the average expense to the department of
24recording an order issued under this subchapter.
AB323, s. 15 25Section 15. 77.82 (2m) (e) of the statutes is amended to read:
AB323,7,4
177.82 (2m) (e) If the proposed a management plan accompanying a petition
2filed under sub. (2), (4m), or (12)
is not approved by the department under its initial
3review under sub. (3) (a), the department shall collect from the petitioner a fee in an
4amount equal to $100 $300 less the amount the petitioner paid under par. (c) (b).
AB323, s. 16 5Section 16. 77.82 (3) (c) (intro.) of the statutes is amended to read:
AB323,7,86 77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be
7prepared by a plan writer certified by the department or prepared by the department
8itself and shall
include all of the following:
AB323, s. 17 9Section 17. 77.82 (3) (c) 6. of the statutes is amended to read:
AB323,7,1210 77.82 (3) (c) 6. A description of the forestry practices, including harvesting,
11thinning and reforestation, that will be undertaken during the term of the order,
12specifying the period of time in which each is intended to will be completed.
AB323, s. 18 13Section 18. 77.82 (3) (g) of the statutes is created to read:
AB323,7,1514 77.82 (3) (g) The department shall promulgate rules specifying the
15qualifications that a person must satisfy to become a certified plan writer.
AB323, s. 19 16Section 19. 77.82 (4) of the statutes is amended to read:
AB323,8,217 77.82 (4) Additions to managed forest land. An owner may petition the
18department to designate as managed forest land an additional parcel of land in the
19same municipality if the additional parcel is at least 3 acres in size and is contiguous
20to any of the owner's designated land. The petition shall be accompanied by a
21nonrefundable $10 $20 application fee unless a different amount of for the fee is
22established in the same manner as the fee under sub. (2m) (b) by the department by
23rule at an amount equal to the average expense to the department of recording an
24order issued under this subchapter
. The fee shall be deposited in the conservation
25fund and
credited to the appropriation under s. 20.370 (1) (cr). The petition shall be

1submitted filed on a department form and shall contain any additional information
2required by the department.
AB323, s. 20 3Section 20 . 77.82 (7) (c) of the statutes is amended to read:
AB323,8,84 77.82 (7) (c) Except as provided in par. (d), if a petition is received on or before
5January 31 of any year from a petitioner who owns less than 1,000 acres in this state
6or on or before March 31 of any year from any other petitioner, the department shall
7investigate and shall either approve the petition and issue the order under sub. (8)
8or deny the petition on or before the following November 21.
AB323, s. 21 9Section 21. 77.82 (7) (c) of the statutes, as affected by 2003 Wisconsin Act ....
10(this act), is amended to read:
AB323,8,1111 77.82 (7) (c) Except as provided in par. (d), if:
AB323,8,16 121. If a petition is received on or before January 31 July 1 of any year from a
13petitioner who owns less than 1,000 acres in this state or on or before March 31 of
14any year from any other petitioner
, the department shall investigate and shall either
15approve the petition and issue the order under sub. (8) or deny the petition before the
162nd following November 21.
AB323, s. 22 17Section 22. 77.82 (7) (c) 2. of the statutes is created to read:
AB323,8,2118 77.82 (7) (c) 2. If a petition is received before April 1 of any year from a
19petitioner who owns 1,000 or more acres in this state, the department shall
20investigate and shall either approve the petition and issue the order under sub. (8)
21or deny the petition before the following November 21.
AB323, s. 23 22Section 23. 77.82 (8) of the statutes is amended to read:
AB323,9,523 77.82 (8) Order. If a petition under sub. (2) or, (4m), or (12) is approved, the
24department shall issue an order designating the land as managed forest land for the
25time period specified in the petition. If a petition under sub. (4) is approved, the

1department shall amend the original order to include the additional parcel. The
2department shall provide the petitioner with a copy of the order or amended order
3and shall also file a copy with the department of revenue, the supervisor of
4assessments and the clerk of the municipality, and shall record the order with the
5register of deeds in the county, in which the land is located.
AB323, s. 24 6Section 24. 77.82 (12) of the statutes is amended to read:
AB323,9,207 77.82 (12) Renewal. The department shall notify each owner of managed forest
8land of the expiration date of an order no later than the January 31 preceding the
9expiration date. The
An owner of managed forest land may petition the department
10under sub. (2) for renewal of the order. The A petition filed by an owner of 1,000 acres
11or more in this state
shall be filed no later than the March 31 and April 1 before the
12expiration date of the order. A petition filed by an owner of less than 1,000 acres in
13this state shall be filed no later than the 2nd July 1 before the expiration date of the
14order. The petition
shall specify whether the owner wants the order renewed for 25
15or 50 years. The notice and hearing provisions under subs. (5) and, (6) and (7) do not
16apply to a petition under this subsection. The department may deny the petition only
17if the land fails to meet the eligibility requirements under sub. (1), if the owner has
18failed to comply with the management plan that is in effect on the date that the
19petition for renewal is filed,
or if there are delinquent taxes on the land. If the
20petition is denied, the department shall state the reason for the denial in writing.
AB323, s. 25 21Section 25. 77.83 (1) (a) 1. of the statutes is amended to read:
AB323,9,2222 77.83 (1) (a) 1. A maximum of 80 160 acres in the municipality.
AB323, s. 26 23Section 26. 77.83 (1m) of the statutes is created to read:
AB323,9,2524 77.83 (1m) Modification of designation. For a managed forest land order that
25takes effect on or after the effective date of this subsection .... [revisor inserts date],

1the owner of the managed forest land may modify the designation of a closed or open
2area one time during the term of the order. For a managed forest land order that
3takes effect before the effective date of this subsection .... [revisor inserts date], the
4owner of the managed forest land may modify the designation of a closed or open area
5one time during the period beginning with the effective date of this subsection ....
6[revisor inserts date], and ending with the expiration date of the order, regardless of
7whether the owner has previously modified the designation as authorized by rules
8promulgated by the department.
AB323, s. 27 9Section 27. 77.84 (2) (a) of the statutes is amended to read:
AB323,10,1210 77.84 (2) (a) Each Ending with the property tax assessments as of January 1,
112007, each
owner of managed forest land shall pay to the municipal treasurer an
12acreage share of 74 cents per acre on or before January 31.
AB323, s. 28 13Section 28. 77.84 (2) (am) of the statutes is created to read:
AB323,10,1814 77.84 (2) (am) Beginning with the property tax assessments as of January 1,
152008, each owner of managed forest land shall pay to the municipal treasurer, on or
16before January 31, an amount that is equal to 5% of the average statewide property
17tax per acre of property classified under s. 70.32 (2) (b) 5. and 6., as determined under
18par. (cm), for each acre of managed forest land.
AB323, s. 29 19Section 29. 77.84 (2) (b) of the statutes is amended to read:
AB323,10,2320 77.84 (2) (b) In Ending with the property tax assessments as of January 1,
212007, in
addition to the payment under par. (a), each owner shall pay $1 for each acre
22that is designated as closed under s. 77.83. The payment shall be made to the
23municipal treasurer on or before January 31.
AB323, s. 30 24Section 30. 77.84 (2) (bm) of the statutes is created to read:
AB323,11,6
177.84 (2) (bm) Beginning with the property tax assessments as of January 1,
22008, in addition to the payment under par. (am), each owner of managed forest land
3shall pay to the municipal treasurer, on or before January 31, an amount that is equal
4to 20% of the average statewide property tax per acre of property classified under s.
570.32 (2) (b) 5. and 6., as determined under par. (cm), for each acre that is designated
6as closed under s. 77.83.
AB323, s. 31 7Section 31. 77.84 (2) (c) of the statutes is amended to read:
AB323,11,158 77.84 (2) (c) In 1992 and each 5th year thereafter, and until the determination
9in 2007 under par. (cm),
the department of revenue shall adjust the amounts under
10pars. (a) and (b) by multiplying the amount specified by a ratio using as the
11denominator the department of revenue's estimate of the average statewide tax per
12acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993
13stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the
14department of revenue's estimate of the average tax per acre for the same classes of
15property for the year in which the adjustment is made.
AB323, s. 32 16Section 32. 77.84 (2) (cm) of the statutes is created to read:
AB323,11,2017 77.84 (2) (cm) For purposes of determining the per acre amounts under pars.
18(am) and (bm), in 2007 and each 5th year thereafter, the department of revenue shall
19determine the average statewide tax per acre of property classes under s. 70.32 (2)
20(b) 5. and 6.
AB323, s. 33 21Section 33. 77.84 (3) (b) of the statutes is amended to read:
AB323,12,422 77.84 (3) (b) Immediately after receiving the certification of the county clerk
23that a tax deed has been taken, the department shall issue an order withdrawing the
24land as managed forest land. The notice requirement under s. 77.88 (1) does not
25apply to the department's action under this paragraph. The department shall notify

1the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the
2withdrawal tax, as determined under s. 77.88 (5), and the. The amount of the tax and
3the assessment
shall be payable to the department under s. 75.36 (3) if the property
4is sold by the county. The amount shall be credited to the conservation fund.
AB323, s. 34 5Section 34. 77.87 (1g) of the statutes is created to read:
AB323,12,116 77.87 (1g) Exemption. For a managed forest land order that takes effect on or
7after the effective date of this subsection .... [revisor inserts date], the owner of the
8managed forest land is exempt from payment of the yield tax under sub. (1) for the
9first 5 years of the managed forest land order. The exemption under this subsection
10does not apply to managed forest land converted pursuant to a petition approved
11under s. 77.82 (7) (d) or to a renewal of managed forest land order under s. 77.82 (12).
AB323, s. 35 12Section 35. 77.87 (3) of the statutes is amended to read:
AB323,12,1713 77.87 (3) Payment. A tax assessed under sub. (1) or (2) is due and payable to
14the department on the last day of the month following the date the certificate is
15mailed to the owner. The department shall collect interest at the rate of 12% per year
16on any tax that is paid later than the due date. Amounts received shall be credited
17to the conservation fund.
AB323, s. 36 18Section 36. 77.876 of the statutes is created to read:
AB323,12,25 1977.876 Noncompliance assessment. (1) Assessment. The department shall
20certify to the municipality in which the property is located an owner's failure to
21complete a forestry practice during the period of time required under an applicable
22management plan, and the municipality shall impose a noncompliance assessment
23of $250 against the owner for each failure. The department shall mail a copy of the
24certificate of assessment to the owner at the owner's last-known address and to the
25municipality.
AB323,13,4
1(2) Payment. An assessment under sub. (1) is due and payable to the
2municipality on the last day of the month following the date the certificate is mailed
3to the owner. The municipality shall collect interest at the rate of 12% per year on
4any assessment that is paid later than the due date.
AB323,13,10 5(3) Owner's liability. The owner is personally liable for an assessment under
6sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut.
7If the merchantable timber cut is mingled with other wood products, the unpaid
8assessment becomes a lien against all of the wood products while they are in the
9owner's possession or in the possession of any person other than a purchaser for
10value without notice in the usual course of business.
AB323,13,15 11(4) Delinquency. If an assessment due under sub. (1) is not paid on or before
12the last day of the August following the date specified under sub. (2), the
13municipality shall certify to the taxation district clerk the description of the land and
14the amount due for the assessment and interest. The taxation district clerk shall
15enter the delinquent amount on the property tax roll as a special charge.
AB323, s. 37 16Section 37. 77.88 (1) (c) of the statutes is amended to read:
AB323,13,1917 77.88 (1) (c) If the department determines that land should be withdrawn, it
18shall issue an order withdrawing the land as managed forest land and shall assess
19against the owner the tax under sub. (5) and the withdrawal fee under sub. (5m).
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:
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