AB926: Bill Text

AB926, s. 711 Section 711. 62.234 (1) of the statutes is amended to read:

AB926,153,13 62.234 (1) Definition. As used in this section, "department" means the department of natural resources environmental quality.

AB926, s. 712 Section 712. 66.0217 (9) (b) of the statutes is amended to read:

AB926,153,22 66.0217 (9) (b) Within 10 days of receipt of the ordinance, certificate and plat, the secretary of state shall forward 2 copies of the ordinance, certificate and plat to the department of transportation, one copy to the department of administration, one copy to the department of revenue, one copy to the department of public instruction, one copy to the department, one copy to the department of natural resources, one copy to the department of environmental quality, one copy to the department of agriculture, trade and consumer protection and 2 copies to the clerk of the municipality from which the territory was annexed.

AB926, s. 713 Section 713. 66.0221 (1) of the statutes is amended to read:

AB926,154,21 66.0221 (1) Upon its own motion and subject to sub. (3) and ss. 66.0301 (6) (d) and 66.0307 (7), a city or village, by a two-thirds vote of the entire membership of its governing body, may enact an ordinance annexing territory which comprises a portion of a town or towns and which was completely surrounded by territory of the city or village on December 2, 1973. The ordinance shall include all surrounded town areas except those that are exempt by mutual agreement of all of the governing bodies involved. The annexation ordinance shall contain a legal description of the territory and the name of the town or towns from which the territory is detached. Upon enactment of the ordinance, the city or village clerk immediately shall file 6 certified copies of the ordinance in the office of the secretary of state, together with 6 copies of a scale map. The secretary of state shall forward 2 copies of the ordinance and scale map to the department of transportation, one copy to the department of natural resources, one copy to the department of environmental quality, one copy to the department of agriculture, trade and consumer protection, one copy to the department of revenue and one copy to the department of administration. This subsection does not apply if the town island was created only by the annexation of a railroad right-of-way or drainage ditch. This subsection does not apply to land owned by a town government which has existing town government buildings located on the land. No town island may be annexed under this subsection if the island consists of over 65 acres or contains over 100 residents. Section 66.0217 (11) applies to annexations under this subsection. Except as provided in sub. (2), after December 2, 1973, no city or village may, by annexation, create a town area which is completely surrounded by the city or village.

AB926, s. 714 Section 714. 66.0223 (1) of the statutes is amended to read:

AB926,155,16 66.0223 (1) In addition to other methods provided by law and subject to sub. (2) and ss. 59.692 (7), 66.0301 (6) (d), and 66.0307 (7), territory owned by and lying near but not necessarily contiguous to a village or city may be annexed to a village or city by ordinance enacted by the board of trustees of the village or the common council of the city, provided that in the case of noncontiguous territory the use of the territory by the city or village is not contrary to any town or county zoning regulation. The ordinance shall contain the exact description of the territory annexed and the names of the towns from which detached, and attaches the territory to the village or city upon the filing of 7 certified copies of the ordinance in the office of the secretary of state, together with 7 copies of a plat showing the boundaries of the territory attached. Two copies of the ordinance and plat shall be forwarded by the secretary of state to the department of transportation, one copy to the department of administration, one copy to the department of natural resources, one copy to the department of environmental quality, one copy to the department of agriculture, trade and consumer protection, one copy to the department of revenue and one copy to the department of public instruction. Within 10 days of filing the certified copies, a copy of the ordinance and plat shall be mailed or delivered to the clerk of the county in which the annexed territory is located. Sections 66.0203 (8) (c) and 66.0217 (11) apply to annexations under this section.

AB926, s. 715 Section 715. 66.0235 (5) of the statutes is amended to read:

AB926,156,22 66.0235 (5) Apportionment board. The boards or councils of the local governmental units, or committees selected for that purpose, acting together, constitute an apportionment board. When a local governmental unit is dissolved because all of its territory is transferred the board or council of the local governmental unit existing at the time of dissolution shall, for the purpose of this section, continue to exist as the governing body of the local governmental unit until there has been an apportionment of assets by agreement of the interested local governmental units or by an order of the circuit court. After an agreement for apportionment of assets has been entered into between the interested local governmental units, or an order of the circuit court becomes final, a copy of the apportionment agreement, or of the order, certified to by the clerks of the interested local governmental units, shall be filed with the department of revenue, the department of natural resources, the department of environmental quality, the department of agriculture, trade and consumer protection, the department of transportation, the state superintendent of public instruction, the department of administration, and with any other department or agency of the state from which the town may be entitled by law to receive funds or certifications or orders relating to the distribution or disbursement of funds, with the county treasurer, with the treasurer of any local governmental unit, or with any other entity from which payment would have become due if the dissolved local governmental unit had continued in existence. Subject to ss. 79.006 and 86.303 (4), payments from the shared revenue account made pursuant to ch. 79, payments of forest crop taxes under s. 77.05, of transportation aids under s. 20.395, of state aids for school purposes under ch. 121, payments for managed forest land under subch. VI of ch. 77 and all payments due from a department or agency of the state, from a county, from a local governmental unit, or from any other entity from which payments would have become due if the dissolved local governmental unit had continued in existence, shall be paid to the interested local governmental unit as provided by the agreement for apportionment of assets or by any order of apportionment by the circuit court and the payments have the same force and effect as if made to the dissolved local governmental unit.

AB926, s. 716 Section 716. 66.0307 (4) (a) 1. of the statutes is amended to read:

AB926,157,3 66.0307 (4) (a) 1. The department, the department of natural resources, the department of environmental quality, the department of agriculture, trade and consumer protection and the department of transportation.

AB926, s. 717 Section 717. 66.0407 (5) of the statutes is amended to read:

AB926,157,9 66.0407 (5) This section does not apply to Canada thistle or annual noxious weeds that are located on land that the department of natural resources or the department of agriculture, trade and consumer protection owns, occupies, or controls and that is maintained in whole or in part as habitat for wild birds by the either department of natural resources.

AB926, s. 718 Section 718. 66.1006 of the statutes is amended to read:

AB926,157,17 66.1006 Department of natural resources environmental quality approval of discontinuance. No resolution, ordinance, order, or similar action of a town board or county board, or of a committee of a town board or county board, discontinuing any highway, street, alley, or right-of-way that provides public access to any navigable lake or stream shall be effective until such resolution, ordinance, order, or similar action is approved by the department of natural resources environmental quality.

AB926, s. 719 Section 719. 66.1105 (2) (k) of the statutes is amended to read:

AB926,158,2 66.1105 (2) (k) "Tax incremental district" means a contiguous geographic area within a city defined and created by resolution of the local legislative body, consisting solely of whole units of property as are assessed for general property tax purposes, other than railroad rights-of-way, rivers or highways. Railroad rights-of-way, rivers or highways may be included in a tax incremental district only if they are continuously bounded on either side, or on both sides, by whole units of property as are assessed for general property tax purposes which are in the tax incremental district. "Tax incremental district" does not include any area identified as a wetland on a map under s. 23.32 278.32.

AB926, s. 720 Section 720. 66.1106 (1) (fm) of the statutes is amended to read:

AB926,158,14 66.1106 (1) (fm) "Environmental remediation tax incremental district" means a contiguous geographic area within a political subdivision defined and created by resolution of the governing body of the political subdivision consisting solely of whole units of property as are assessed for general property tax purposes, other than railroad rights-of-way, rivers, or highways. Railroad rights-of-way, rivers, or highways may be included in an environmental remediation tax incremental district only if they are continuously bounded on either side, or on both sides, by whole units of property as are assessed for general property tax purposes which are in the environmental remediation tax incremental district. "Environmental remediation tax incremental district" does not include any area identified as a wetland on a map under s. 23.32 278.32.

AB926, s. 721 Section 721. 66.1106 (4) (a) of the statutes is amended to read:

AB926,159,2 66.1106 (4) (a) The political subdivision submits a statement that it has incurred some eligible costs, and includes with the statement a detailed proposed remedial action plan approved by the department of natural resources that contains cost estimates for anticipated eligible costs and a schedule for the design, implementation and construction that is needed to complete the remediation, with respect to the parcel or contiguous parcels of property and the statement details the purpose and amount of the expenditures already made and includes a dated certificate issued by the department of natural resources environmental quality that certifies that the department of natural resources environmental quality has approved the site investigation report that relates to the parcel or contiguous parcels in accordance with rules promulgated by the department of natural resources environmental quality.

AB926, s. 722 Section 722. 66.1106 (7) (d) of the statutes is amended to read:

AB926,159,11 66.1106 (7) (d) 1. The department may not authorize a positive environmental remediation tax increment under par. (a) to pay otherwise eligible costs that are incurred by the political subdivision after the department of natural resources environmental quality certifies to the department of revenue that environmental pollution on the parcel or contiguous parcels of property has been remediated unless the costs are associated with activities, as determined by the department of natural resources environmental quality, that are necessary to close the site described in the site investigation report.

AB926,159,14 2. The department of natural resources environmental quality shall certify to the department of revenue the completion of the remediation of environmental pollution at the site described in the site investigation report.

AB926, s. 723 Section 723. 67.12 (1) (b) 2. of the statutes is amended to read:

AB926,159,23 67.12 (1) (b) 2. Any municipality may issue municipal obligations in anticipation of receiving proceeds from brownfields revolving loan program loans or grants under the program described in s. 292.72 if the municipality has received written notification from the department of natural resources environmental quality that the department intends to distribute such proceeds to the municipality. The obligation shall be repaid within 10 years after the original date of the obligation, except that the obligation may be refunded one or more times. Any refundings shall be repaid within 20 years after the original date of the original obligation.

AB926, s. 724 Section 724. 70.11 (21) (am) of the statutes is amended to read:

AB926,160,10 70.11 (21) (am) All property purchased or constructed as a waste treatment facility used exclusively and directly to remove, store, or cause a physical or chemical change in industrial waste or air contaminants for the purpose of abating or eliminating pollution of surface waters, the air, or waters of the state if that property is not used to grow agricultural products for sale and, if the property's owner is taxed under ch. 76, if the property is approved by the department of revenue. The department of natural resources environmental quality and department of health services shall make recommendations upon request to the department of revenue regarding such property. All property purchased or upon which construction began prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.

AB926, s. 725 Section 725. 70.11 (21) (b) of the statutes is amended to read:

AB926,160,15 70.11 (21) (b) The books and records of owners of property covered by this subsection shall be open to examination by representatives of the department of natural resources environmental quality, department of health services and department of revenue.

AB926, s. 726 Section 726. 70.113 (1) (intro.) of the statutes is amended to read:

AB926,160,25 70.113 (1) (intro.) As soon after April 20 of each year as is feasible, the department of natural resources shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or 29.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources:

AB926, s. 727 Section 727. 70.113 (1m) of the statutes is created to read:

AB926,161,5 70.113 (1m) As soon after April 20 of each year as is feasible, the department of agriculture, trade and consumer protection shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality that is state forest land, as defined in s. 28.02 (1):

AB926,161,6 (a) Eighty cents, to be paid from the appropriation under s. 20.115 (5) (d) or (s).

AB926,161,7 (b) Eight cents, to be paid from the appropriation under s. 20.115 (5) (s).

AB926, s. 728 Section 728. 70.113 (2) (a) of the statutes is amended to read:

AB926,161,15 70.113 (2) (a) Towns, cities or villages shall be paid for state forest lands as defined in s. 28.02 (1), state parks under s. 27.01, and other lands acquired under s. 23.09 (2) (d), 23.27, 23.29, 23.293, 23.31 or 29.749 (1) located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under s. 20.370 (5) (da) or (dq) and remitted by the department of natural resources or the department of agriculture, trade and consumer protection in the amounts certified by the department of revenue according to par. (b).

AB926, s. 729 Section 729. 70.114 (1) (a) of the statutes is repealed.

AB926, s. 730 Section 730. 70.114 (1) (c) of the statutes is amended to read:

AB926,161,22 70.114 (1) (c) "Land" means state forests forest lands, as defined in s. 28.02 (1), that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under s. 27.01 and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31 or 29.749 (1).

AB926, s. 731 Section 731. 70.114 (1) (d) of the statutes is amended to read:

AB926,162,11 70.114 (1) (d) "Purchase price" means the amount paid by the department of natural resources or the department of agriculture, trade and consumer protection for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the applicable department to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred by gift to the applicable department by gift or is sold to the applicable department for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the applicable department and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the applicable department takes title to it.

AB926, s. 732 Section 732. 70.114 (2) of the statutes is amended to read:

AB926,162,16 70.114 (2) Application. For all land acquired after December 31, 1991, the department of natural resources and the department of agriculture, trade and consumer protection shall pay aids in lieu of taxes under this section and not under s. 70.113.

AB926, s. 733 Section 733. 70.114 (3) of the statutes is amended to read:

AB926,162,21 70.114 (3) Ascertaining rate. Each year, the department of natural resources and the department of agriculture, trade and consumer protection shall ascertain from the clerks of the taxation district the aggregate net general property tax rate for taxation districts to which aids are paid under this section.

AB926, s. 734 Section 734. 70.114 (4) (a) of the statutes is amended to read:

AB926,163,2 70.114 (4) (a) On or before January 31, the department of natural resources shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by, and that is under the jurisdiction of, the department and that is within the taxation district on or before January 1 of the preceding year, an amount determined under par. (ar).

AB926,163,7 (ar) The amount to be paid under par. (a) or (ag) shall be determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09.

AB926, s. 735 Section 735. 70.114 (4) (ag) of the statutes is created to read:

AB926,163,14 70.114 (4) (ag) On or before January 31, the department of agriculture, trade and consumer protection shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by, and that is under the jurisdiction of, the department of agriculture, trade and consumer protection and that is within the taxation district on or before January 1 of the preceding year an amount determined under par. (ar).

AB926, s. 736 Section 736. 70.114 (4) (b) of the statutes is amended to read:

AB926,163,19 70.114 (4) (b) On or before February 15, the taxation district treasurer shall pay to the treasurer of each taxing jurisdiction, from the amount received under par. pars. (a) and (ag), the taxing jurisdiction's proportionate share of the tax that would be levied on the parcel if it were taxable.

AB926, s. 737 Section 737. 70.32 (2) (c) 4. of the statutes is amended to read:

AB926,163,24 70.32 (2) (c) 4. "Undeveloped land" means bog, marsh, lowland brush, uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a final map under s. 23.32 278.32 or other nonproductive lands not otherwise classified under this subsection.

AB926, s. 738 Section 738. 70.375 (4) (o) of the statutes is amended to read:

AB926,164,7 70.375 (4) (o) Actual and necessary reclamation and restoration costs associated with a mine in this state, including payments for future reclamation and postmining costs which are required by law or by department of natural resources environmental quality order and fees and charges under chs. 281, 285 or 289 to 299 not otherwise deductible under this section. Any refunds of escrowed or reserve fund payments allowed as a deduction under this paragraph shall be taxed as net proceeds at the average effective tax rate for the years the deduction was taken.

AB926, s. 739 Section 739. 70.395 (2) (dc) 1. of the statutes is amended to read:

AB926,164,12 70.395 (2) (dc) 1. Each person intending to submit an application for a mining permit shall pay $50,000 to the department of revenue for deposit in the investment and local impact fund at the time that the person notifies the department of natural resources environmental quality under s. 293.31 (1) of that intent.

AB926, s. 740 Section 740. 70.395 (2) (j) of the statutes is amended to read:

AB926,164,22 70.395 (2) (j) Prior to the beginning of a fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources environmental quality to make payments under s. 289.68 (3) for the long-term care of mining waste sites, if moneys in the waste management fund are insufficient to make complete payments during that fiscal year, but this sum may not exceed the balance in the waste management fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.

AB926, s. 741 Section 741. 70.395 (2) (k) of the statutes is amended to read:

AB926,165,7 70.395 (2) (k) Prior to the beginning of each fiscal year, the board shall certify to the department of administration for payment from the investment and local impact fund any sum necessary for the department of natural resources environmental quality to make payments under s. 292.31 for the environmental repair of mining waste sites, if moneys in the environmental fund that are available for environmental repair are insufficient to make complete payments during that fiscal year. This sum may not exceed the balance in the environmental fund at the beginning of that fiscal year or 50% of the balance in the investment and local impact fund at the beginning of that fiscal year, whichever amount is greater.

AB926, s. 742 Section 742. 71.05 (11) (a) of the statutes is amended to read:

AB926,166,8 71.05 (11) (a) The federal adjusted basis at the end of the calendar year 1968 or corresponding fiscal year of waste treatment plant or pollution abatement equipment acquired pursuant to order or recommendation of the committee on water pollution, state board of health, city council, village board or county board pursuant to s. 59.07 (53) or (85), 1971 stats., may be treated as a subtraction modification on the return of the calendar year 1969 or corresponding fiscal year but not in later years. In case of such subtraction an add modification shall be made in 1969 and later taxable years to reverse federal depreciation or amortization of such basis or to correct gain or loss on disposition. The cost of such plant or equipment acquired in 1969 or thereafter pursuant to order, recommendation or approval of the committee on water pollution, department of resource development, department of natural resources environmental quality, state board of health, city council, village board, or county board pursuant to s. 59.07 (53) or (85), 1971 stats., (less any federal depreciation or amortization taken) may be deducted as a subtraction modification or as subtraction modifications in the year or years in which paid or accrued, dependent on the method of accounting employed. In case of such election, appropriate add modifications shall be made in subsequent years to reverse federal depreciation or amortization or to correct gain or loss on disposition. This paragraph is intended to apply only to depreciable property except that where wastes are disposed of through a lagoon process, lagooning costs and the cost of land containing such lagoons may be treated as depreciable property for purposes of this paragraph. In no event may any amount in excess of cost be deducted. The taxpayer shall file with the department copies of all recommendations, orders or approvals relating to installation of such property and such other documents or data relating thereto as the department requests.

AB926, s. 743 Section 743. 73.0301 (1) (e) of the statutes is amended to read:

AB926,166,17 73.0301 (1) (e) "Licensing department" means the department of administration; the board of commissioners of public lands; the department of commerce; the department of children and families; the government accountability board; the department of financial institutions; the department of health services; the department of natural resources; the department of environmental quality; the department of public instruction; the department of regulation and licensing; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

AB926, s. 744 Section 744. 75.105 (1) (a) of the statutes is amended to read:

AB926,166,20 75.105 (1) (a) "Department" means the department of natural resources environmental quality.

AB926, s. 745 Section 745. 75.106 (1) (b) of the statutes is amended to read:

AB926,166,23 75.106 (1) (b) "Department" means the department of natural resources environmental quality.

AB926, s. 746 Section 746. 77.02 (1) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB926,167,14 77.02 (1) Petition. The owner of an entire quarter quarter section, fractional lot or government lot as determined by U.S. government survey plat, excluding public roads and railroad rights-of-way that may have been sold, may file with the department of natural resources agriculture, trade and consumer protection a petition stating that the owner believes the lands therein described are more useful for growing timber and other forest crops than for any other purpose, that the owner intends to practice forestry thereon, that all persons holding encumbrances thereon have joined in the petition and requesting that such lands be approved as "Forest Croplands" under this subchapter. Whenever any such land is encumbered by a mortgage or other indenture securing any issue of bonds or notes, the trustee named in such mortgage or indenture or any amendment thereto may join in such petition, and such action shall for the purpose of this section be deemed the action of all holders of such bonds or notes. Land for which a petition is submitted under sub. (4) is exempt from the size requirements specified under this subsection.

AB926, s. 747 Section 747. 77.02 (2) of the statutes is amended to read:

AB926,168,14 77.02 (2) Notice of hearing, adjournment. Upon receipt of such petition the department of natural resources agriculture, trade and consumer protection shall investigate the same and shall file a listing of descriptions with the town chairperson. For petitions received prior to May 1, the department shall within the same calendar year cause a notice that such petition has been filed to be published as a class 3 notice, under ch. 985, in the newspaper having the largest general circulation in the county in which the lands are located, and notice by registered mail shall be given to the town clerk of any town in which the lands are located. Such notice shall contain the name of the petitioner, a description of the lands and a statement that any resident of or taxpayer in the town may within 15 days from the date of publication of the notice file a request with the department that it conduct a public hearing on the petition. Upon receipt of such a request the department shall conduct a public hearing on the petition. The department may conduct a public hearing on any petition without a request, if it deems it advisable to do so. Notice of the time and place of such hearing and a description, in specific or general terms, as the department deems advisable, of the property requested to be approved as "Forest Croplands" shall be given to persons making the request, the owner of such land and to the assessor of towns in which it is situated, by mail, at least one week before the day of hearing. The notice also shall be published as a class 1 notice, under ch. 985, in a newspaper having general circulation in the county in which such land is located, at least one week before the day of the hearing. Such hearing may be adjourned and no notice of the time and place of such adjourned hearing need be given, excepting the announcement thereof by the presiding officer at the hearing at which the adjournment is had.

AB926, s. 748 Section 748. 77.02 (3) (a) and (c) of the statutes, as affected by 2009 Wisconsin Act 28, are amended to read:

AB926,169,5 77.02 (3) Decision, copies. (a) After receiving all the evidence offered at any hearing held on the petition and after making such independent investigation as it sees fit the department of agriculture, trade and consumer protection shall make its findings of fact and make and enter an order accordingly. If it finds that the facts give reasonable assurance that a stand of merchantable timber will be developed on such descriptions within a reasonable time, and that such descriptions are then held permanently for the growing of timber under sound forestry practices, rather than for agricultural, mineral, shoreland development of navigable waters, recreational, residential or other purposes, and that all persons holding encumbrances against such descriptions have in writing agreed to the petition, the order entered shall grant the request of the petitioner on condition that all unpaid taxes against said descriptions be paid within 30 days thereafter; otherwise the department of natural resources agriculture, trade and consumer protection shall deny the request of the petitioner.

AB926,169,11 (c) Except as provided in sub. (4) (b), any order of the department of agriculture, trade and consumer protection relating to the entry of forest croplands issued on or before November 20 of any year shall take effect on January 1 of the following calendar year, but all orders issued after November 20 shall take effect on January 1 of the calendar year following the calendar year in which orders issued on or before November 20 would have been effective.

AB926, s. 749 Section 749. 77.03 of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB926,170,13 77.03 Taxation of forest croplands. After the filing and recording of the order with the officers under s. 77.02 (3) the lands described therein shall be "Forest Croplands", on which taxes shall thereafter be payable only as provided under this subchapter. The enactment of ss. 77.01 to 77.14, petition by the owner and the making of the order under s. 77.02 (3) or (4) (a) shall constitute a contract between the state and the owner, running with the lands, for a period of 25 or 50 years at the election of the applicant at the time the petition is filed, unless withdrawn under s. 77.10, with privilege of renewal by mutual agreement between the owner and the state, whereby the state as an inducement to owners and prospective purchasers of forest croplands to come under ss. 77.01 to 77.14 agrees that, unless withdrawn under s. 77.10, no change in or repeal of ss. 77.01 to 77.14 shall apply to any land then accepted as forest croplands, except as the department of natural resources agriculture, trade and consumer protection and the owner may expressly agree in writing and except as provided in s. 77.17. If at the end of the contract period the land is not designated as managed forest land under subch. VI, the merchantable timber on the land shall be estimated by an estimator jointly agreed upon by the department of natural resources agriculture, trade and consumer protection and the owner, and if the department and the owner fail to agree on an estimator, the judge of the circuit court of the district in which the lands lie shall appoint a qualified forester, whose estimate shall be final, and the cost thereof shall be borne jointly by the department of natural resources agriculture, trade and consumer protection and the owner; and the 10% severance tax paid on the stumpage thereon in the same manner as if the stumpage had been cut. The owners by such contract consent that the public may hunt and fish on the lands, subject to such rules as the department of natural resources prescribes regulating hunting and fishing.

AB926, s. 750 Section 750. 77.04 (2) of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB926,171,8 77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be computed at the rate of 10 cents per acre on all lands entered prior to 1972 or entered under s. 77.02 (4) (a). On all lands entered after December 31, 1971, the "acreage share" shall be computed every 10 years to the nearest cent by the department of revenue at the rate of 20 cents per acre multiplied by a ratio using the equalized value of the combined residential, commercial, manufacturing, agricultural, undeveloped, agricultural forest, and productive forest land classes under s. 70.32 (2) within the state in 1972 as the denominator, and using equalized value for these combined land classes in 1982 and every 10th year thereafter as the numerator. All owners shall pay to the taxation district treasurer the acreage share on each description on or before January 31. If the acreage share is not paid when due to the taxation district treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11), 74.12 (10) and 74.47. These lands shall be returned as delinquent and a tax certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the date of the issuance of a tax certificate, the county clerk shall promptly take a tax deed under ch. 75. On taking such deed the county clerk shall certify that fact and specify the descriptions to the department of natural resources agriculture, trade and consumer protection.

AB926, s. 751 Section 751. 77.05 of the statutes is amended to read:

AB926,171,14 77.05 State contribution. The department of natural resources agriculture, trade and consumer protection shall pay before June 30 annually to the town treasurer, from the appropriation under s. 20.370 (5) (bv) 20.115 (5) (vm), 20 cents for each acre of land in the town that is described as forest croplands under this subchapter.

AB926, s. 752 Section 752. 77.06 (1) of the statutes is amended to read:

AB926,172,5 77.06 (1) Cutting timber regulated. No person shall cut any merchantable wood products on any forest croplands where the forest crop taxes are delinquent nor until 30 days after the owner has filed with the department of natural resources agriculture, trade and consumer protection a notice of intention to cut, specifying by descriptions and the estimated amount of wood products to be removed and the proportion of present volume to be left as growing stock in the area to be cut. The department of natural resources agriculture, trade and consumer protection may require a bond executed by some surety company licensed in this state or other surety for such amount as may reasonably be required for the payment to the department of natural resources agriculture, trade and consumer protection of the severance tax hereinafter provided. The department, after examination of the lands specified, may prescribe the amount of forest products to be removed. Cutting in excess of the amount prescribed shall render the owner liable to double the severance tax prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10. Merchantable wood products include all wood products except wood used for fuel by the owner.

AB926, s. 753 Section 753. 77.06 (2) of the statutes is amended to read: