LRB-3610/3
MGG:lxk:nwn
2007 - 2008 LEGISLATURE
February 8, 2008 - Introduced by Representatives Wood, Townsend, Mursau and
Petrowski, cosponsored by Senators Kreitlow, Kapanke and Olsen. Referred
to Committee on Forestry.
AB781,1,6
1An Act to repeal 77.83 (2) (am) 2.;
to amend 74.25 (1) (a) 6., 74.30 (1) (f), 77.82
2(2) (g), 77.82 (3) (c) 5., 77.83 (1m), 77.83 (2) (a), 77.83 (2) (am) 1., 77.83 (2) (am)
33., 77.83 (4) (b), 77.84 (1), 77.84 (2) (title), 77.84 (2) (b), 77.84 (2) (cm) and 77.88
4(2) (e); and
to create 77.83 (1r) and 77.84 (2) (bv) of the statutes;
relating to:
5managed forest land for which there is limited access for persons to engage in
6certain recreational activities.
Analysis by the Legislative Reference Bureau
Under current law, the Department of Natural Resources (DNR) administers
the managed forest land (MFL) program. The MFL program exempts an owner of
land that is designated MFL from payment of municipal property taxes on the MFL
in exchange for a lower payment per acre. In exchange, the owner must comply with
certain forestry practices and must allow the public on the MFL under certain
circumstances unless the landowner elects to pay an extra amount per acre to keep
a limited number of acres closed. MFL must be open to hunting, fishing, hiking,
sight-seeing and cross-country skiing. If an owner of MFL does not want to permit
this access, the owner may pay an extra amount per acre, and the MFL is designated
as closed. Current law imposes restrictions on the amount of MFL that may be
closed.
Current law prohibits an owner of MFL from entering into a lease or agreement
to allow limited access to certain persons to engage in certain recreational activities,
including those listed above. An exception is provided for agreements that are made
with nonprofit organizations under which the only payment consists of membership
fees and that are approved by DNR.
This bill repeals this provision. In its place, the bill allows limited access, but
the MFL is assessed at a higher amount per acre than that which is applicable to
MFL that is designated closed. The exception for agreements with nonprofit
organizations remains.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB781, s. 1
1Section
1. 74.25 (1) (a) 6. of the statutes is amended to read:
AB781,2,62
74.25
(1) (a) 6. Pay to the county treasurer 20% of collections of occupational
3taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84
4(2) (a) and (am),
and all collections of payments for closed lands under s. 77.84 (2) (b)
5and (bm)
, and all collections of payments for limited-access lands under s. 77.84 (2)
6(bv).
AB781, s. 2
7Section
2. 74.30 (1) (f) of the statutes is amended to read:
AB781,2,118
74.30
(1) (f) Pay to the county treasurer 20% of collections of occupational taxes
9on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2)
10(a) and (am),
and all collections of payments for closed lands under s. 77.84 (2) (b) and
11(bm)
, and all collections of payments for limited-access lands under s. 77.84 (2) (bv).
AB781, s. 3
12Section
3. 77.82 (2) (g) of the statutes is amended to read:
AB781,2,1513
77.82
(2) (g) A map, diagram or aerial photograph showing the location and
14acreage of any area that will be designated as closed
to the public or as limited access 15under s. 77.83.
AB781, s. 4
16Section
4. 77.82 (3) (c) 5. of the statutes is amended to read:
AB781,3,2
177.82
(3) (c) 5. A map, diagram or aerial photograph which identifies the
open,
2closed, and limited-access areas
designated as open and closed under s. 77.83.
AB781, s. 5
3Section
5. 77.83 (1m) of the statutes is amended to read:
AB781,3,124
77.83
(1m) Modification of designation. For a managed forest land order that
5takes effect on or after April 28, 2004, the owner of the managed forest land may
6modify the designation of a closed
, limited-access, or open area 2 times during the
7term of the order. For a managed forest land order that takes effect before April 28,
82004, the owner of the managed forest land may modify the designation of a closed
,
9limited access, or open area 2 times during the period beginning with April 28, 2004,
10and ending with the expiration date of the order, regardless of whether the owner has
11previously modified the designation as authorized by rules promulgated by the
12department.
AB781, s. 6
13Section
6. 77.83 (1r) of the statutes is created to read:
AB781,3,1814
77.83
(1r) Limited-access areas. (a) An owner may designate land subject to
15a managed forest land order as being limited-access land. For land so designated,
16the owner may enter into a lease or other agreement involving consideration if the
17only purpose of the lease or agreement is to permit persons to engage in a
18recreational activity.
AB781,3,2319
(b) Notwithstanding par. (a), land subject to a lease or agreement as described
20under par. (a) shall be designated as being closed instead of limited access if the
21consideration paid for access under the lease or agreement consists solely of
22reasonable membership fees charged by a nonprofit organization and the lease or
23agreement is approved by the department.
AB781, s. 7
24Section
7. 77.83 (2) (a) of the statutes is amended to read:
AB781,4,3
177.83
(2) (a) Except as provided in
sub. subs. (1)
and (1r) and pars. (b) and (c),
2each owner of managed forest land shall permit public access to the land for hunting,
3fishing, hiking, sight-seeing, and cross-country skiing.
AB781,4,96
77.83
(2) (am) 1. For land designated as managed forest land
under an order
7that takes effect on or after October 27, 2007, no person may enter into a lease or
8other agreement for consideration if the purpose of the lease or agreement is to
9permit persons to engage in a recreational activity, except as provided in sub. (1r).
AB781,4,1714
77.83
(2) (am) 3.
Subdivisions 1. and 2. do Subdivision 1. does not apply to any
15lease or other agreement if the consideration involved solely consists of reasonable
16membership fees charged by a nonprofit organization and the lease or agreement is
17approved by the department.
AB781,4,2320
77.83
(4) (b) Any person who fails to comply with sub.
(1r) or (2) (am) shall
21forfeit an amount equal to the total amount of consideration received by the person
22as a result of
violating sub. (2) (am) the failure to comply or $500, whichever is
23greater.
AB781, s. 12
24Section
12. 77.84 (1) of the statutes is amended to read:
AB781,5,9
177.84
(1) Tax roll. Each clerk of a municipality in which the land is located
2shall enter in a special column or other appropriate place on the tax roll the
3description of each parcel of land designated as managed forest land, and shall
4specify, by the designation "MFL-O
,"
or "MFL-C
",," or "MFL-LA," the acreage of
5each parcel that is designated
as open
or
, closed
, or limited access under s. 77.83. The
6land shall be assessed and is subject to review under ch. 70. Except as provided in
7this subchapter, no tax may be levied on managed forest land, except that any
8building on managed forest land is subject to taxation as personal property under ch.
970.
AB781, s. 13
10Section
13. 77.84 (2) (title) of the statutes is amended to read:
AB781,5,1211
77.84
(2) (title)
Acreage share; payment payments for open, closed, or
12limited-access land.
AB781, s. 14
13Section
14. 77.84 (2) (b) of the statutes is amended to read:
AB781,5,1714
77.84
(2) (b) For managed forest land orders that take effect before April 28,
152004, in addition to the payment under par. (a), each owner
of managed forest land 16shall pay $1 for each acre that is designated as closed under s. 77.83. The payment
17shall be made to each municipal treasurer on or before January 31.
AB781, s. 15
18Section
15. 77.84 (2) (bv) of the statutes is created to read:
AB781,5,2319
77.84
(2) (bv) In addition to the payment under par. (a) or (am), each owner of
20managed forest land shall pay to each municipal treasurer, on or before January 31,
21an amount that is equal to 45 percent of the average statewide property tax per acre
22of property classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each
23acre that is designated as limited access under s. 77.83.
AB781, s. 16
24Section
16. 77.84 (2) (cm) of the statutes is amended to read:
AB781,6,6
177.84
(2) (cm) For purposes of determining the per acre amounts under pars.
2(am)
and (bm), (bm), and (bv), in 2004 and in 2007 and each 5th year thereafter, the
3department of revenue shall determine the average statewide tax per acre of
4property classified under s. 70.32 (2) (a) 6. by multiplying the average equalized
5value of property classified under s. 70.32 (2) (a) 6., as determined under s. 70.57, by
6the average tax rate determined under s. 76.126.
AB781, s. 17
7Section
17. 77.88 (2) (e) of the statutes is amended to read:
AB781,6,158
77.88
(2) (e) The transferred land shall remain managed forest land if the
9transferee, within 30 days after the transfer, certifies to the department an intent
10to comply with the existing management plan for the land and with any amendments
11agreed to by the department and the transferee, and provides proof that each person
12holding any encumbrance on the land agrees to the designation. The transferee may
13designate an area of the transferred land
as closed
to public access or as limited
14access as provided under s. 77.83. The department shall issue an order continuing
15the designation of the land as managed forest land under the new ownership.
AB781,6,1817
(1) This act first applies to payments under section 77.84 (2) of the statutes that
18are due on January 1, 2009.
