AB926,159,1412 2. The department of natural resources environmental quality shall certify to
13the department of revenue the completion of the remediation of environmental
14pollution at the site described in the site investigation report.
AB926, s. 723 15Section 723. 67.12 (1) (b) 2. of the statutes is amended to read:
AB926,159,2316 67.12 (1) (b) 2. Any municipality may issue municipal obligations in
17anticipation of receiving proceeds from brownfields revolving loan program loans or
18grants under the program described in s. 292.72 if the municipality has received
19written notification from the department of natural resources environmental quality
20that the department intends to distribute such proceeds to the municipality. The
21obligation shall be repaid within 10 years after the original date of the obligation,
22except that the obligation may be refunded one or more times. Any refundings shall
23be repaid within 20 years after the original date of the original obligation.
AB926, s. 724 24Section 724. 70.11 (21) (am) of the statutes is amended to read:
AB926,160,10
170.11 (21) (am) All property purchased or constructed as a waste treatment
2facility used exclusively and directly to remove, store, or cause a physical or chemical
3change in industrial waste or air contaminants for the purpose of abating or
4eliminating pollution of surface waters, the air, or waters of the state if that property
5is not used to grow agricultural products for sale and, if the property's owner is taxed
6under ch. 76, if the property is approved by the department of revenue. The
7department of natural resources environmental quality and department of health
8services shall make recommendations upon request to the department of revenue
9regarding such property. All property purchased or upon which construction began
10prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.
AB926, s. 725 11Section 725. 70.11 (21) (b) of the statutes is amended to read:
AB926,160,1512 70.11 (21) (b) The books and records of owners of property covered by this
13subsection shall be open to examination by representatives of the department of
14natural resources environmental quality, department of health services and
15department of revenue.
AB926, s. 726 16Section 726. 70.113 (1) (intro.) of the statutes is amended to read:
AB926,160,2517 70.113 (1) (intro.) As soon after April 20 of each year as is feasible, the
18department of natural resources shall pay to the city, village, or town treasurer all
19of the following amounts from the following appropriations for each acre situated in
20the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s.
2127.01 and state public shooting, trapping or fishing grounds and reserves or refuges
22operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or
2329.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department
24of natural resources or leased from the federal government by the department of
25natural resources:
AB926, s. 727
1Section 727. 70.113 (1m) of the statutes is created to read:
AB926,161,52 70.113 (1m) As soon after April 20 of each year as is feasible, the department
3of agriculture, trade and consumer protection shall pay to the city, village, or town
4treasurer all of the following amounts from the following appropriations for each acre
5situated in the municipality that is state forest land, as defined in s. 28.02 (1):
AB926,161,66 (a) Eighty cents, to be paid from the appropriation under s. 20.115 (5) (d) or (s).
AB926,161,77 (b) Eight cents, to be paid from the appropriation under s. 20.115 (5) (s).
AB926, s. 728 8Section 728. 70.113 (2) (a) of the statutes is amended to read:
AB926,161,159 70.113 (2) (a) Towns, cities or villages shall be paid for state forest lands as
10defined in s. 28.02 (1), state parks under s. 27.01, and other lands acquired under s.
1123.09 (2) (d), 23.27, 23.29, 23.293, 23.31 or 29.749 (1) located within such
12municipality and acquired after June 30, 1969. Such payments shall be made from
13the appropriation under s. 20.370 (5) (da) or (dq) and
remitted by the department of
14natural resources or the department of agriculture, trade and consumer protection
15in the amounts certified by the department of revenue according to par. (b).
AB926, s. 729 16Section 729. 70.114 (1) (a) of the statutes is repealed.
AB926, s. 730 17Section 730. 70.114 (1) (c) of the statutes is amended to read:
AB926,161,2218 70.114 (1) (c) "Land" means state forests forest lands, as defined in s. 28.02 (1),
19that are acquired after December 31, 1991, state parks that are acquired after
20December 31, 1991, under s. 27.01 and other areas that are acquired after
21December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31 or
2229.749 (1).
AB926, s. 731 23Section 731. 70.114 (1) (d) of the statutes is amended to read:
AB926,162,1124 70.114 (1) (d) "Purchase price" means the amount paid by the department of
25natural resources or the department of agriculture, trade and consumer protection


1for a fee simple interest in real property. "Purchase price" does not include
2administrative costs incurred by the applicable department to acquire the land, such
3as legal fees, appraisal costs or recording fees. If real estate is transferred by gift to
4the applicable department by gift or is sold to the applicable department for an
5amount that is less than the estimated fair market value of the property as shown
6on the property tax bill prepared for the prior year under s. 74.09, "purchase price"
7means an amount equal to the estimated fair market value of the property as shown
8on that tax bill. If the real estate is exempt from taxation at the time that it is
9transferred or sold to the applicable department and if the property was not sold at
10an arm's-length sale, "purchase price" means the fair market value of the real estate
11at the time that the applicable department takes title to it.
AB926, s. 732 12Section 732. 70.114 (2) of the statutes is amended to read:
AB926,162,1613 70.114 (2) Application. For all land acquired after December 31, 1991, the
14department of natural resources and the department of agriculture, trade and
15consumer protection
shall pay aids in lieu of taxes under this section and not under
16s. 70.113.
AB926, s. 733 17Section 733. 70.114 (3) of the statutes is amended to read:
AB926,162,2118 70.114 (3) Ascertaining rate. Each year, the department of natural resources
19and the department of agriculture, trade and consumer protection
shall ascertain
20from the clerks of the taxation district the aggregate net general property tax rate
21for taxation districts to which aids are paid under this section.
AB926, s. 734 22Section 734. 70.114 (4) (a) of the statutes is amended to read:
AB926,163,223 70.114 (4) (a) On or before January 31, the department of natural resources
24shall pay to each treasurer of a taxation district, with respect to each parcel of land
25acquired by, and that is under the jurisdiction of, the department and that is within

1the taxation district on or before January 1 of the preceding year, an amount
2determined under par. (ar).
AB926,163,7 3(ar) The amount to be paid under par. (a) or (ag) shall be determined by
4multiplying each parcel's estimated value equated to the average level of assessment
5in the taxation district by the aggregate net general property tax rate that would
6apply to the parcel of land if it were taxable, as shown on property tax bills prepared
7for that year under s. 74.09.
AB926, s. 735 8Section 735. 70.114 (4) (ag) of the statutes is created to read:
AB926,163,149 70.114 (4) (ag) On or before January 31, the department of agriculture, trade
10and consumer protection shall pay to each treasurer of a taxation district, with
11respect to each parcel of land acquired by, and that is under the jurisdiction of, the
12department of agriculture, trade and consumer protection and that is within the
13taxation district on or before January 1 of the preceding year an amount determined
14under par. (ar).
AB926, s. 736 15Section 736. 70.114 (4) (b) of the statutes is amended to read:
AB926,163,1916 70.114 (4) (b) On or before February 15, the taxation district treasurer shall
17pay to the treasurer of each taxing jurisdiction, from the amount received under par.
18pars. (a) and (ag), the taxing jurisdiction's proportionate share of the tax that would
19be levied on the parcel if it were taxable.
AB926, s. 737 20Section 737. 70.32 (2) (c) 4. of the statutes is amended to read:
AB926,163,2421 70.32 (2) (c) 4. "Undeveloped land" means bog, marsh, lowland brush,
22uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a
23final map under s. 23.32 278.32 or other nonproductive lands not otherwise classified
24under this subsection.
AB926, s. 738 25Section 738. 70.375 (4) (o) of the statutes is amended to read:
AB926,164,7
170.375 (4) (o) Actual and necessary reclamation and restoration costs
2associated with a mine in this state, including payments for future reclamation and
3postmining costs which are required by law or by department of natural resources
4environmental quality order and fees and charges under chs. 281, 285 or 289 to 299
5not otherwise deductible under this section. Any refunds of escrowed or reserve fund
6payments allowed as a deduction under this paragraph shall be taxed as net proceeds
7at the average effective tax rate for the years the deduction was taken.
AB926, s. 739 8Section 739. 70.395 (2) (dc) 1. of the statutes is amended to read:
AB926,164,129 70.395 (2) (dc) 1. Each person intending to submit an application for a mining
10permit shall pay $50,000 to the department of revenue for deposit in the investment
11and local impact fund at the time that the person notifies the department of natural
12resources
environmental quality under s. 293.31 (1) of that intent.
AB926, s. 740 13Section 740. 70.395 (2) (j) of the statutes is amended to read:
AB926,164,2214 70.395 (2) (j) Prior to the beginning of a fiscal year, the board shall certify to
15the department of administration for payment from the investment and local impact
16fund any sum necessary for the department of natural resources environmental
17quality
to make payments under s. 289.68 (3) for the long-term care of mining waste
18sites, if moneys in the waste management fund are insufficient to make complete
19payments during that fiscal year, but this sum may not exceed the balance in the
20waste management fund at the beginning of that fiscal year or 50% of the balance
21in the investment and local impact fund at the beginning of that fiscal year,
22whichever amount is greater.
AB926, s. 741 23Section 741. 70.395 (2) (k) of the statutes is amended to read:
AB926,165,724 70.395 (2) (k) Prior to the beginning of each fiscal year, the board shall certify
25to the department of administration for payment from the investment and local

1impact fund any sum necessary for the department of natural resources
2environmental quality to make payments under s. 292.31 for the environmental
3repair of mining waste sites, if moneys in the environmental fund that are available
4for environmental repair are insufficient to make complete payments during that
5fiscal year. This sum may not exceed the balance in the environmental fund at the
6beginning of that fiscal year or 50% of the balance in the investment and local impact
7fund at the beginning of that fiscal year, whichever amount is greater.
AB926, s. 742 8Section 742. 71.05 (11) (a) of the statutes is amended to read:
AB926,166,89 71.05 (11) (a) The federal adjusted basis at the end of the calendar year 1968
10or corresponding fiscal year of waste treatment plant or pollution abatement
11equipment acquired pursuant to order or recommendation of the committee on water
12pollution, state board of health, city council, village board or county board pursuant
13to s. 59.07 (53) or (85), 1971 stats., may be treated as a subtraction modification on
14the return of the calendar year 1969 or corresponding fiscal year but not in later
15years. In case of such subtraction an add modification shall be made in 1969 and
16later taxable years to reverse federal depreciation or amortization of such basis or
17to correct gain or loss on disposition. The cost of such plant or equipment acquired
18in 1969 or thereafter pursuant to order, recommendation or approval of the
19committee on water pollution, department of resource development, department of
20natural resources environmental quality, state board of health, city council, village
21board, or county board pursuant to s. 59.07 (53) or (85), 1971 stats., (less any federal
22depreciation or amortization taken) may be deducted as a subtraction modification
23or as subtraction modifications in the year or years in which paid or accrued,
24dependent on the method of accounting employed. In case of such election,
25appropriate add modifications shall be made in subsequent years to reverse federal

1depreciation or amortization or to correct gain or loss on disposition. This paragraph
2is intended to apply only to depreciable property except that where wastes are
3disposed of through a lagoon process, lagooning costs and the cost of land containing
4such lagoons may be treated as depreciable property for purposes of this paragraph.
5In no event may any amount in excess of cost be deducted. The taxpayer shall file
6with the department copies of all recommendations, orders or approvals relating to
7installation of such property and such other documents or data relating thereto as
8the department requests.
AB926, s. 743 9Section 743. 73.0301 (1) (e) of the statutes is amended to read:
AB926,166,1710 73.0301 (1) (e) "Licensing department" means the department of
11administration; the board of commissioners of public lands; the department of
12commerce; the department of children and families; the government accountability
13board; the department of financial institutions; the department of health services;
14the department of natural resources; the department of environmental quality; the
15department of public instruction; the department of regulation and licensing; the
16department of workforce development; the office of the commissioner of insurance;
17or the department of transportation.
AB926, s. 744 18Section 744. 75.105 (1) (a) of the statutes is amended to read:
AB926,166,2019 75.105 (1) (a) "Department" means the department of natural resources
20environmental quality.
AB926, s. 745 21Section 745. 75.106 (1) (b) of the statutes is amended to read:
AB926,166,2322 75.106 (1) (b) "Department" means the department of natural resources
23environmental quality.
AB926, s. 746 24Section 746. 77.02 (1) of the statutes, as affected by 2009 Wisconsin Act 28,
25is amended to read:
AB926,167,14
177.02 (1) Petition. The owner of an entire quarter quarter section, fractional
2lot or government lot as determined by U.S. government survey plat, excluding
3public roads and railroad rights-of-way that may have been sold, may file with the
4department of natural resources agriculture, trade and consumer protection a
5petition stating that the owner believes the lands therein described are more useful
6for growing timber and other forest crops than for any other purpose, that the owner
7intends to practice forestry thereon, that all persons holding encumbrances thereon
8have joined in the petition and requesting that such lands be approved as "Forest
9Croplands" under this subchapter. Whenever any such land is encumbered by a
10mortgage or other indenture securing any issue of bonds or notes, the trustee named
11in such mortgage or indenture or any amendment thereto may join in such petition,
12and such action shall for the purpose of this section be deemed the action of all
13holders of such bonds or notes. Land for which a petition is submitted under sub. (4)
14is exempt from the size requirements specified under this subsection.
AB926, s. 747 15Section 747. 77.02 (2) of the statutes is amended to read:
AB926,168,1416 77.02 (2) Notice of hearing, adjournment. Upon receipt of such petition the
17department of natural resources agriculture, trade and consumer protection shall
18investigate the same and shall file a listing of descriptions with the town
19chairperson. For petitions received prior to May 1, the department shall within the
20same calendar year cause a notice that such petition has been filed to be published
21as a class 3 notice, under ch. 985, in the newspaper having the largest general
22circulation in the county in which the lands are located, and notice by registered mail
23shall be given to the town clerk of any town in which the lands are located. Such
24notice shall contain the name of the petitioner, a description of the lands and a
25statement that any resident of or taxpayer in the town may within 15 days from the

1date of publication of the notice file a request with the department that it conduct
2a public hearing on the petition. Upon receipt of such a request the department shall
3conduct a public hearing on the petition. The department may conduct a public
4hearing on any petition without a request, if it deems it advisable to do so. Notice
5of the time and place of such hearing and a description, in specific or general terms,
6as the department deems advisable, of the property requested to be approved as
7"Forest Croplands" shall be given to persons making the request, the owner of such
8land and to the assessor of towns in which it is situated, by mail, at least one week
9before the day of hearing. The notice also shall be published as a class 1 notice, under
10ch. 985, in a newspaper having general circulation in the county in which such land
11is located, at least one week before the day of the hearing. Such hearing may be
12adjourned and no notice of the time and place of such adjourned hearing need be
13given, excepting the announcement thereof by the presiding officer at the hearing at
14which the adjournment is had.
AB926, s. 748 15Section 748. 77.02 (3) (a) and (c) of the statutes, as affected by 2009 Wisconsin
16Act 28
, are amended to read:
AB926,169,517 77.02 (3) Decision, copies. (a) After receiving all the evidence offered at any
18hearing held on the petition and after making such independent investigation as it
19sees fit the department of agriculture, trade and consumer protection shall make its
20findings of fact and make and enter an order accordingly. If it finds that the facts give
21reasonable assurance that a stand of merchantable timber will be developed on such
22descriptions within a reasonable time, and that such descriptions are then held
23permanently for the growing of timber under sound forestry practices, rather than
24for agricultural, mineral, shoreland development of navigable waters, recreational,
25residential or other purposes, and that all persons holding encumbrances against

1such descriptions have in writing agreed to the petition, the order entered shall grant
2the request of the petitioner on condition that all unpaid taxes against said
3descriptions be paid within 30 days thereafter; otherwise the department of natural
4resources agriculture, trade and consumer protection shall deny the request of the
5petitioner.
AB926,169,116 (c) Except as provided in sub. (4) (b), any order of the department of agriculture,
7trade and consumer protection
relating to the entry of forest croplands issued on or
8before November 20 of any year shall take effect on January 1 of the following
9calendar year, but all orders issued after November 20 shall take effect on January
101 of the calendar year following the calendar year in which orders issued on or before
11November 20 would have been effective.
AB926, s. 749 12Section 749. 77.03 of the statutes, as affected by 2009 Wisconsin Act 28, is
13amended to read:
AB926,170,13 1477.03 Taxation of forest croplands. After the filing and recording of the
15order with the officers under s. 77.02 (3) the lands described therein shall be "Forest
16Croplands", on which taxes shall thereafter be payable only as provided under this
17subchapter. The enactment of ss. 77.01 to 77.14, petition by the owner and the
18making of the order under s. 77.02 (3) or (4) (a) shall constitute a contract between
19the state and the owner, running with the lands, for a period of 25 or 50 years at the
20election of the applicant at the time the petition is filed, unless withdrawn under s.
2177.10, with privilege of renewal by mutual agreement between the owner and the
22state, whereby the state as an inducement to owners and prospective purchasers of
23forest croplands to come under ss. 77.01 to 77.14 agrees that, unless withdrawn
24under s. 77.10, no change in or repeal of ss. 77.01 to 77.14 shall apply to any land then
25accepted as forest croplands, except as the department of natural resources

1agriculture, trade and consumer protection and the owner may expressly agree in
2writing and except as provided in s. 77.17. If at the end of the contract period the land
3is not designated as managed forest land under subch. VI, the merchantable timber
4on the land shall be estimated by an estimator jointly agreed upon by the department
5of natural resources agriculture, trade and consumer protection and the owner, and
6if the department and the owner fail to agree on an estimator, the judge of the circuit
7court of the district in which the lands lie shall appoint a qualified forester, whose
8estimate shall be final, and the cost thereof shall be borne jointly by the department
9of natural resources agriculture, trade and consumer protection and the owner; and
10the 10% severance tax paid on the stumpage thereon in the same manner as if the
11stumpage had been cut. The owners by such contract consent that the public may
12hunt and fish on the lands, subject to such rules as the department of natural
13resources prescribes regulating hunting and fishing.
AB926, s. 750 14Section 750. 77.04 (2) of the statutes, as affected by 2009 Wisconsin Act 28,
15is amended to read:
AB926,171,816 77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be
17computed at the rate of 10 cents per acre on all lands entered prior to 1972 or entered
18under s. 77.02 (4) (a). On all lands entered after December 31, 1971, the "acreage
19share" shall be computed every 10 years to the nearest cent by the department of
20revenue at the rate of 20 cents per acre multiplied by a ratio using the equalized value
21of the combined residential, commercial, manufacturing, agricultural, undeveloped,
22agricultural forest, and productive forest land classes under s. 70.32 (2) within the
23state in 1972 as the denominator, and using equalized value for these combined land
24classes in 1982 and every 10th year thereafter as the numerator. All owners shall
25pay to the taxation district treasurer the acreage share on each description on or

1before January 31. If the acreage share is not paid when due to the taxation district
2treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11),
374.12 (10) and 74.47. These lands shall be returned as delinquent and a tax
4certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the
5date of the issuance of a tax certificate, the county clerk shall promptly take a tax
6deed under ch. 75. On taking such deed the county clerk shall certify that fact and
7specify the descriptions to the department of natural resources agriculture, trade
8and consumer protection
.
AB926, s. 751 9Section 751. 77.05 of the statutes is amended to read:
AB926,171,14 1077.05 State contribution. The department of natural resources agriculture,
11trade and consumer protection
shall pay before June 30 annually to the town
12treasurer, from the appropriation under s. 20.370 (5) (bv) 20.115 (5) (vm), 20 cents
13for each acre of land in the town that is described as forest croplands under this
14subchapter.
AB926, s. 752 15Section 752. 77.06 (1) of the statutes is amended to read:
AB926,172,516 77.06 (1) Cutting timber regulated. No person shall cut any merchantable
17wood products on any forest croplands where the forest crop taxes are delinquent nor
18until 30 days after the owner has filed with the department of natural resources
19agriculture, trade and consumer protection a notice of intention to cut, specifying by
20descriptions and the estimated amount of wood products to be removed and the
21proportion of present volume to be left as growing stock in the area to be cut. The
22department of natural resources agriculture, trade and consumer protection may
23require a bond executed by some surety company licensed in this state or other surety
24for such amount as may reasonably be required for the payment to the department
25of natural resources agriculture, trade and consumer protection of the severance tax

1hereinafter provided. The department, after examination of the lands specified, may
2prescribe the amount of forest products to be removed. Cutting in excess of the
3amount prescribed shall render the owner liable to double the severance tax
4prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10. Merchantable
5wood products include all wood products except wood used for fuel by the owner.
AB926, s. 753 6Section 753. 77.06 (2) of the statutes is amended to read:
AB926,172,187 77.06 (2) Appraisal of timber, zones. Each year the department of natural
8resources
agriculture, trade and consumer protection, at the time and place it shall
9fix and after such public notice as it deems reasonable, shall hold a public hearing.
10After the hearing the department shall make and file, open to public inspection, a
11determination of the reasonable stumpage values of the wood products usually
12grown in the several towns in which any forest croplands lie. A public hearing under
13this section shall be held prior to August 1 of each year and the determination of
14stumpage values made by the department of natural resources agriculture, trade
15and consumer protection
shall take effect on November 1 of that year. If the
16department of natural resources agriculture, trade and consumer protection finds
17there is a material variance in the stumpage values in the different localities, it may
18fix separate zones and determine the values for each zone.
AB926, s. 754 19Section 754. 77.06 (3) of the statutes is amended to read:
AB926,172,2420 77.06 (3) Revaluation. As to any locality or zone in which the department of
21natural resources agriculture, trade and consumer protection deems there has been
22no material variance from the preceding year in stumpage values, it may omit to
23make any new valuation in any year, in which event the last preceding valuation
24shall continue in force until changed in a succeeding year.
AB926, s. 755 25Section 755. 77.06 (4) of the statutes is amended to read:
AB926,173,13
177.06 (4) Cutting reported. Within 30 days after completion of cutting on any
2land description, but not more than one year after filing of the notice of intention to
3cut, the owner shall transmit to the department of natural resources agriculture,
4trade and consumer protection
on forms provided by the department a written
5statement of the products so cut, specifying the variety of wood, kind of product, and
6quantity of each variety and kind as shown by the scale or measurement thereof
7made on the ground as cut, skidded, loaded, delivered, or by tree scale certified by
8a qualified forester when stumpage is sold by tree measurement. The department
9of natural resources agriculture, trade and consumer protection may accept such
10reports as sufficient evidence of the facts, or may either with or without hearing and
11notice of time and place thereof to such owner, investigate and determine the fact of
12the quantity of each variety and kind of product so cut during said periods preceding
13such reports.
AB926, s. 756 14Section 756. 77.06 (5) of the statutes is amended to read:
AB926,174,215 77.06 (5) Tax levy on right to cut timber. The department of natural resources
16agriculture, trade and consumer protection shall assess and levy against the owner
17a severance tax on the right to cut and remove wood products covered by reports
18under this section, at the rate of 10% of the value of the wood products based upon
19the stumpage value then in force. Upon making the assessment, the department of
20natural resources agriculture, trade and consumer protection shall mail a duplicate
21of the certificate by registered mail to the owner who made the report of cutting at
22the owner's last-known post-office address. The tax assessed is due and payable to
23the department of natural resources agriculture, trade and consumer protection on
24the last day of the next calendar month after mailing the certificate. The proceeds

1of the tax shall be paid into the forestry account of the conservation fund for
2distribution under s. 77.07 (3).
AB926, s. 757 3Section 757. 77.07 (2) of the statutes, as affected by 2009 Wisconsin Act 177,
4is amended to read:
AB926,174,135 77.07 (2) Penalty, collections. If any severance tax remain unpaid for 30 days
6after it becomes due, there shall then be added a penalty of 10 percent, and such tax
7and penalty shall thereafter draw interest at the rate of one 1 percent per month until
8paid. At the expiration of said 30 days the department of natural resources
9agriculture, trade and consumer protection shall report to the attorney general any
10unpaid severance tax, adding said penalty, and the attorney general shall thereupon
11proceed to collect the same with penalty and interest by suit against the owner and
12by attachment or other legal means to enforce the lien and by action on the bond
13mentioned in s. 77.06 (1), or by any or all such means.
AB926, s. 758 14Section 758. 77.08 of the statutes is amended to read:
AB926,174,23 1577.08 Supplemental severance tax. At any time within one year after any
16cutting should have been reported, the department of natural resources agriculture,
17trade and consumer protection
after due notice to the owner and opportunity to be
18heard, and on evidence duly made a matter of record, may determine whether the
19quantity of wood products cut from any such land, did in fact substantially exceed
20the amount on which the severance tax theretofore levied was based, and if so shall
21assess a supplemental severance tax which, in all respects, shall have the same force
22and effect as the former severance tax, except only it shall not be a lien on any
23property the title of which has passed to a purchaser for value without notice.
AB926, s. 759 24Section 759. 77.09 (1) of the statutes is amended to read:
AB926,175,5
177.09 (1) Any person who fails to report or shall intentionally make any false
2statement or report to the department of natural resources agriculture, trade and
3consumer protection
required by s. 77.06 shall forfeit not more than $1,000. An
4action under this section shall not be a bar to a cancellation of entry and order of
5withdrawal under s. 77.10.
AB926, s. 760 6Section 760. 77.10 (1) (a) of the statutes is amended to read:
AB926,176,97 77.10 (1) (a) The department of natural resources agriculture, trade and
8consumer protection
shall on the application of the department of revenue or the
9owner of any forest croplands or the town board of the town in which said lands lie
10and may on its own motion at any time cause an investigation to be made and hearing
11to be had as to whether any forest croplands shall continue under this subchapter.
12If on such hearing after due notice to and opportunity to be heard by the department
13of revenue, the town and the owner, the department of natural resources agriculture,
14trade and consumer protection
finds that any such lands are not meeting the
15requirements set forth in s. 77.02 or that the owner has made use of the land for
16anything other than forestry or has failed to practice sound forestry on the land, the
17department of natural resources agriculture, trade and consumer protection shall
18cancel the entry of such description and issue an order of withdrawal, and the owner
19shall be liable for the tax and penalty under sub. (2). Copies of the order of
20withdrawal specifying the description shall be filed by the department of natural
21resources
agriculture, trade and consumer protection with all officers designated to
22receive copies of the order of entry and withdrawal and this subchapter shall not
23thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be needed
24to collect any previously levied severance or supplemental severance tax. If the
25owner shall not repay the amounts on or before the last day of February next

1succeeding the return of such lands to the general property tax roll as provided in
2sub. (4), the department of natural resources agriculture, trade and consumer
3protection
shall certify to the county treasurer the descriptions and the amounts due,
4and the county treasurer shall sell such lands as delinquent as described in s. 77.04
5(2). Whenever any county clerk has certified to the taking of tax deed under s. 77.04
6(2) the department of natural resources agriculture, trade and consumer protection
7shall issue an order of withdrawal as to the lands covered in such tax deed. Such
8order may also be issued when examination of tax records reveals prolonged
9delinquency and noncompliance with the requirements of s. 77.04 (2).
AB926, s. 761 10Section 761. 77.10 (1) (b) of the statutes is amended to read:
AB926,176,2111 77.10 (1) (b) Whenever any owner of forest croplands conveys such land the
12owner shall, within 10 days of the date of the deed, file with the department of
13natural resources agriculture, trade and consumer protection on forms prepared by
14the department a transfer of ownership signed by the owner and an acceptance of
15transfer signed by the grantee certifying that the grantee intends to continue the
16practice of forestry on such land. The department of natural resources agriculture,
17trade and consumer protection
shall immediately issue a notice of transfer to all
18officers designated to receive copies of orders of entry and withdrawal. Whenever a
19purchaser of forest croplands declines to certify his or her intention to continue the
20practice of forestry thereon, such action shall constitute cause for cancellation of
21entry under par. (a) without hearing.
AB926, s. 762 22Section 762. 77.10 (2) (a) 1. of the statutes is amended to read:
AB926,177,823 77.10 (2) (a) 1. Any owner of forest croplands may elect to withdraw all or any
24of such lands from under this subchapter, by filing with the department of natural
25resources
agriculture, trade and consumer protection a declaration withdrawing

1from this subchapter any description owned by such person which he or she specified,
2and by payment by such owner to the department of natural resources agriculture,
3trade and consumer protection
within 60 days the amount of tax due from the date
4of entry or the most recent date of renewal, whichever is later, as determined by the
5department of revenue under s. 77.04 (1) with simple interest thereon at 12% per
6year, less any severance tax and supplemental severance tax or acreage share paid
7thereon, with interest computed according to the rule of partial payments at the rate
8of 12% per year.
AB926, s. 763 9Section 763. 77.10 (2) (a) 2. of the statutes is amended to read:
AB926,177,1910 77.10 (2) (a) 2. The amount of the tax shall be determined by the department
11of revenue and furnished to the department of natural resources agriculture, trade
12and consumer protection
, which shall determine the exact amount of payment.
13When the tax rate or assessed value ratio of the current year has not been determined
14the rate of the preceding tax year may be used. On receiving such payment the
15department of natural resources agriculture, trade and consumer protection shall
16issue an order of withdrawal and file copies thereof with the department of revenue,
17the supervisor of equalization and the clerk of the town, and shall record the order
18with the register of deeds of the county, in which the land lies. The land shall then
19cease to be forest croplands.
AB926, s. 764 20Section 764. 77.10 (2) (b) of the statutes is amended to read:
AB926,178,221 77.10 (2) (b) Upon receipt of any taxes under this section by the state, the
22department of natural resources agriculture, trade and consumer protection shall
23first deduct all moneys paid by the state on account of the lands under s. 77.05 with
24interest on the moneys computed according to the rule of partial payments at the rate
25of interest paid under par. (a) by the person withdrawing such lands. The

1department shall within 20 days remit the balance to the town treasurer who shall
2pay 20% to the county treasurer and retain the remainder.
AB926, s. 765 3Section 765. 77.10 (4) of the statutes is amended to read:
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