AB926: Bill Text

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:

AB926,172,18 77.06 (2) Appraisal of timber, zones. Each year the department of natural resources agriculture, trade and consumer protection, at the time and place it shall fix and after such public notice as it deems reasonable, shall hold a public hearing. After the hearing the department shall make and file, open to public inspection, a determination of the reasonable stumpage values of the wood products usually grown in the several towns in which any forest croplands lie. A public hearing under this section shall be held prior to August 1 of each year and the determination of stumpage values made by the department of natural resources agriculture, trade and consumer protection shall take effect on November 1 of that year. If the department of natural resources agriculture, trade and consumer protection finds there is a material variance in the stumpage values in the different localities, it may fix separate zones and determine the values for each zone.

AB926, s. 754 Section 754. 77.06 (3) of the statutes is amended to read:

AB926,172,24 77.06 (3) Revaluation. As to any locality or zone in which the department of natural resources agriculture, trade and consumer protection deems there has been no material variance from the preceding year in stumpage values, it may omit to make any new valuation in any year, in which event the last preceding valuation shall continue in force until changed in a succeeding year.

AB926, s. 755 Section 755. 77.06 (4) of the statutes is amended to read:

AB926,173,13 77.06 (4) Cutting reported. Within 30 days after completion of cutting on any land description, but not more than one year after filing of the notice of intention to cut, the owner shall transmit to the department of natural resources agriculture, trade and consumer protection on forms provided by the department a written statement of the products so cut, specifying the variety of wood, kind of product, and quantity of each variety and kind as shown by the scale or measurement thereof made on the ground as cut, skidded, loaded, delivered, or by tree scale certified by a qualified forester when stumpage is sold by tree measurement. The department of natural resources agriculture, trade and consumer protection may accept such reports as sufficient evidence of the facts, or may either with or without hearing and notice of time and place thereof to such owner, investigate and determine the fact of the quantity of each variety and kind of product so cut during said periods preceding such reports.

AB926, s. 756 Section 756. 77.06 (5) of the statutes is amended to read:

AB926,174,2 77.06 (5) Tax levy on right to cut timber. The department of natural resources agriculture, trade and consumer protection shall assess and levy against the owner a severance tax on the right to cut and remove wood products covered by reports under this section, at the rate of 10% of the value of the wood products based upon the stumpage value then in force. Upon making the assessment, the department of natural resources agriculture, trade and consumer protection shall mail a duplicate of the certificate by registered mail to the owner who made the report of cutting at the owner's last-known post-office address. The tax assessed is due and payable to the department of natural resources agriculture, trade and consumer protection on the last day of the next calendar month after mailing the certificate. The proceeds of the tax shall be paid into the forestry account of the conservation fund for distribution under s. 77.07 (3).

AB926, s. 757 Section 757. 77.07 (2) of the statutes, as affected by 2009 Wisconsin Act 177, is amended to read:

AB926,174,13 77.07 (2) Penalty, collections. If any severance tax remain unpaid for 30 days after it becomes due, there shall then be added a penalty of 10 percent, and such tax and penalty shall thereafter draw interest at the rate of one 1 percent per month until paid. At the expiration of said 30 days the department of natural resources agriculture, trade and consumer protection shall report to the attorney general any unpaid severance tax, adding said penalty, and the attorney general shall thereupon proceed to collect the same with penalty and interest by suit against the owner and by attachment or other legal means to enforce the lien and by action on the bond mentioned in s. 77.06 (1), or by any or all such means.

AB926, s. 758 Section 758. 77.08 of the statutes is amended to read:

AB926,174,23 77.08 Supplemental severance tax. At any time within one year after any cutting should have been reported, the department of natural resources agriculture, trade and consumer protection after due notice to the owner and opportunity to be heard, and on evidence duly made a matter of record, may determine whether the quantity of wood products cut from any such land, did in fact substantially exceed the amount on which the severance tax theretofore levied was based, and if so shall assess a supplemental severance tax which, in all respects, shall have the same force and effect as the former severance tax, except only it shall not be a lien on any property the title of which has passed to a purchaser for value without notice.

AB926, s. 759 Section 759. 77.09 (1) of the statutes is amended to read:

AB926,175,5 77.09 (1) Any person who fails to report or shall intentionally make any false statement or report to the department of natural resources agriculture, trade and consumer protection required by s. 77.06 shall forfeit not more than $1,000. An action under this section shall not be a bar to a cancellation of entry and order of withdrawal under s. 77.10.

AB926, s. 760 Section 760. 77.10 (1) (a) of the statutes is amended to read:

AB926,176,9 77.10 (1) (a) The department of natural resources agriculture, trade and consumer protection shall on the application of the department of revenue or the owner of any forest croplands or the town board of the town in which said lands lie and may on its own motion at any time cause an investigation to be made and hearing to be had as to whether any forest croplands shall continue under this subchapter. If on such hearing after due notice to and opportunity to be heard by the department of revenue, the town and the owner, the department of natural resources agriculture, trade and consumer protection finds that any such lands are not meeting the requirements set forth in s. 77.02 or that the owner has made use of the land for anything other than forestry or has failed to practice sound forestry on the land, the department of natural resources agriculture, trade and consumer protection shall cancel the entry of such description and issue an order of withdrawal, and the owner shall be liable for the tax and penalty under sub. (2). Copies of the order of withdrawal specifying the description shall be filed by the department of natural resources agriculture, trade and consumer protection with all officers designated to receive copies of the order of entry and withdrawal and this subchapter shall not thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be needed to collect any previously levied severance or supplemental severance tax. If the owner shall not repay the amounts on or before the last day of February next succeeding the return of such lands to the general property tax roll as provided in sub. (4), the department of natural resources agriculture, trade and consumer protection shall certify to the county treasurer the descriptions and the amounts due, and the county treasurer shall sell such lands as delinquent as described in s. 77.04 (2). Whenever any county clerk has certified to the taking of tax deed under s. 77.04 (2) the department of natural resources agriculture, trade and consumer protection shall issue an order of withdrawal as to the lands covered in such tax deed. Such order may also be issued when examination of tax records reveals prolonged delinquency and noncompliance with the requirements of s. 77.04 (2).

AB926, s. 761 Section 761. 77.10 (1) (b) of the statutes is amended to read:

AB926,176,21 77.10 (1) (b) Whenever any owner of forest croplands conveys such land the owner shall, within 10 days of the date of the deed, file with the department of natural resources agriculture, trade and consumer protection on forms prepared by the department a transfer of ownership signed by the owner and an acceptance of transfer signed by the grantee certifying that the grantee intends to continue the practice of forestry on such land. The department of natural resources agriculture, trade and consumer protection shall immediately issue a notice of transfer to all officers designated to receive copies of orders of entry and withdrawal. Whenever a purchaser of forest croplands declines to certify his or her intention to continue the practice of forestry thereon, such action shall constitute cause for cancellation of entry under par. (a) without hearing.

AB926, s. 762 Section 762. 77.10 (2) (a) 1. of the statutes is amended to read:

AB926,177,8 77.10 (2) (a) 1. Any owner of forest croplands may elect to withdraw all or any of such lands from under this subchapter, by filing with the department of natural resources agriculture, trade and consumer protection a declaration withdrawing from this subchapter any description owned by such person which he or she specified, and by payment by such owner to the department of natural resources agriculture, trade and consumer protection within 60 days the amount of tax due from the date of entry or the most recent date of renewal, whichever is later, as determined by the department of revenue under s. 77.04 (1) with simple interest thereon at 12% per year, less any severance tax and supplemental severance tax or acreage share paid thereon, with interest computed according to the rule of partial payments at the rate of 12% per year.

AB926, s. 763 Section 763. 77.10 (2) (a) 2. of the statutes is amended to read:

AB926,177,19 77.10 (2) (a) 2. The amount of the tax shall be determined by the department of revenue and furnished to the department of natural resources agriculture, trade and consumer protection, which shall determine the exact amount of payment. When the tax rate or assessed value ratio of the current year has not been determined the rate of the preceding tax year may be used. On receiving such payment the department of natural resources agriculture, trade and consumer protection shall issue an order of withdrawal and file copies thereof with the department of revenue, the supervisor of equalization and the clerk of the town, and shall record the order with the register of deeds of the county, in which the land lies. The land shall then cease to be forest croplands.

AB926, s. 764 Section 764. 77.10 (2) (b) of the statutes is amended to read:

AB926,178,2 77.10 (2) (b) Upon receipt of any taxes under this section by the state, the department of natural resources agriculture, trade and consumer protection shall first deduct all moneys paid by the state on account of the lands under s. 77.05 with interest on the moneys computed according to the rule of partial payments at the rate of interest paid under par. (a) by the person withdrawing such lands. The department shall within 20 days remit the balance to the town treasurer who shall pay 20% to the county treasurer and retain the remainder.

AB926, s. 765 Section 765. 77.10 (4) of the statutes is amended to read:

AB926,178,8 77.10 (4) Taxation after withdrawal. When any description ceases to be a part of the forest croplands, by virtue of any order of withdrawal issued by the department of natural resources agriculture, trade and consumer protection, taxes thereafter levied thereon shall be payable and collectible as if such description had never been under this subchapter.

AB926, s. 766 Section 766. 77.11 of the statutes is amended to read:

AB926,178,16 77.11 Accounts of department of natural resources agriculture, trade and consumer protection. The department of natural resources agriculture, trade and consumer protection shall keep a set of forest croplands books in which shall always appear as to each description in each town containing any forest croplands, the amount of taxes paid by the state to the town and received by the state from the owner. All tax payments shall be paid out of and receipts credited to the forestry account of the conservation fund.

AB926, s. 767 Section 767. 77.13 (1) of the statutes is amended to read:

AB926,178,20 77.13 (1) On and after July 20, 1985, no person may petition the department of natural resources agriculture, trade and consumer protection requesting it to approve any land as forest croplands under this subchapter.

AB926, s. 768 Section 768. 77.13 (2) of the statutes is amended to read:

AB926,179,2 77.13 (2) On and after January 1, 1986, the department of natural resources agriculture, trade and consumer protection may not act on any petition requesting the designation of land as forest croplands, issue any order entering land as forest croplands or enter into a renewal of any forest croplands contract under this subchapter.

AB926, s. 769 Section 769. 77.14 of the statutes is amended to read:

AB926,179,12 77.14 Forest croplands information, protection, appropriation. The department of natural resources agriculture, trade and consumer protection shall publish and distribute information regarding the method of taxation of forest croplands under this subchapter, and may employ a fire warden in charge of fire prevention in forest croplands. All actual and necessary expenses incurred by the department of natural resources agriculture, trade and consumer protection or by the department of revenue in the performance of their duties under this subchapter shall be paid from the appropriation made in s. 20.370 (1) (mv) 20.115 (5) (q) upon certification by the department incurring such expenses.

AB926, s. 770 Section 770. 77.16 (1) of the statutes is amended to read:

AB926,179,15 77.16 (1) In this section "department" means the department of natural resources agriculture, trade and consumer protection.

AB926, s. 771 Section 771. 77.81 (1) of the statutes is amended to read:

AB926,179,18 77.81 (1) "Department" means the department of natural resources agriculture, trade and consumer protection.

AB926, s. 772 Section 772. 77.82 (2m) (d) of the statutes is amended to read:

AB926,179,21 77.82 (2m) (d) All of the recording fees collected under par. (a) 1. shall be credited to the appropriation under s. 20.370 (1) (cr) 20.115 (5) (qr).

AB926, s. 773 Section 773. 77.82 (2m) (dm) of the statutes is amended to read:

AB926,180,2 77.82 (2m) (dm) 1. Of each fee $300 or the entire fee, whichever is less, that is collected under par. (a) or (e) that is not credited to the appropriation under s. 20.370 (1) (cr) 20.115 (5) (qr) shall be credited to the appropriation under s. 20.370 (1) (cx) 20.115 (5) (rv).

AB926,180,5 2. Any amount not credited to the appropriation under s. 20.370 (1) (cx) 20.115 (5) (rv), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes.

AB926, s. 774 Section 774. 77.82 (4) of the statutes is amended to read:

AB926,180,17 77.82 (4) Additions to managed forest land. An owner of land that is designated as managed forest land under an order that takes effect on or after April 28, 2004, may petition the department to designate as managed forest land an additional parcel of land if the additional parcel is at least 3 acres in size and is contiguous to any of that designated land. The petition shall be accompanied by a nonrefundable $20 application fee unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr) 20.115 (5) (qr). The petition shall be filed on a department form and shall contain any additional information required by the department.

AB926, s. 775 Section 775. 77.83 (1m) of the statutes is amended to read:

AB926,181,2 77.83 (1m) Modification of designation. For a managed forest land order that takes effect on or after April 28, 2004, the owner of the managed forest land may modify the designation of a closed or open area 2 times during the term of the order. For a managed forest land order that takes effect before April 28, 2004, the owner of the managed forest land may modify the designation of a closed or open area 2 times during the period beginning with April 28, 2004, and ending with the expiration date of the order, regardless of whether the owner has previously modified the designation as authorized by rules promulgated by the department of natural resources.

AB926, s. 776 Section 776. 77.83 (2) (am) 3. of the statutes is amended to read:

AB926,181,7 77.83 (2) (am) 3. Subdivisions 1. and 2. do not apply to any lease or other agreement if the consideration involved solely consists of reasonable membership fees charged by a nonprofit organization and the lease or agreement is approved by the department of natural resources.

AB926, s. 777 Section 777. 77.83 (2) (c) of the statutes is amended to read:

AB926,181,12 77.83 (2) (c) An owner may prohibit the use of motor vehicles, as defined under s. 340.01 (35), or snowmobiles, as defined under s. 340.01 (58a), or both on any open managed forest land. At the request of an owner, the department of natural resources may provide assistance in enforcing the prohibition.

AB926, s. 778 Section 778. 77.83 (3) of the statutes is amended to read:

AB926,181,16 77.83 (3) Signs. An owner may post signs specifying the designation of or restrictions applicable to any area of managed forest land. The department of natural resources may, by rule, specify design standards for these signs.

AB926, s. 779 Section 779. 77.85 of the statutes, as affected by 2009 Wisconsin Act 28, is amended to read:

AB926,181,24 77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (5) (bv) 20.115 (5) (vm), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter and for each acre of land in the municipality that has been withdrawn under s. 77.885 but for which payments under s. 77.84 (2) are being made.

AB926, s. 780 Section 780. 77.88 (2) (d) of the statutes is amended to read:

AB926,182,7 77.88 (2) (d) 1. Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $100 fee which shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be credited to the appropriation under s. 20.370 (1) (cr) 20.115 (5) (qr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

AB926,182,11 2. The department may establish by rule a different amount of each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1) (cr) 20.115 (5) (qr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.

AB926, s. 781 Section 781. 77.88 (2) (e) of the statutes is amended to read:

AB926,182,22 77.88 (2) (e) The transferred land shall remain managed forest land if the transferee, within 30 days after the transfer, certifies to the department of agriculture, trade and consumer protection an intent to comply with the existing management plan for the land and with any amendments agreed to by the department and the transferee, and provides proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83 subject to approval by the department of natural resources. The department of agriculture, trade and consumer protection shall issue an order continuing the designation of the land as managed forest land under the new ownership.

AB926, s. 782 Section 782. 77.89 (1) of the statutes is amended to read:

AB926,183,3 77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv) 20.115 (5) (vm), shall pay 100 percent of each payment received under ss. 77.84 (3) (b) and 77.87 (3) and 100 percent of each withdrawal tax payment received under s. 77.88 (7) to the treasurer of each municipality in which is located the land to which the payment applies.

AB926, s. 783 Section 783. 77.89 (2) (b) of the statutes is amended to read:

AB926,183,10 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition, resource management activities relating to state forests, and grants under s. 77.895.

AB926, s. 784 Section 784. 77.91 (2) (b) of the statutes is amended to read:

AB926,183,14 77.91 (2) (b) The department of natural resources shall prepare, update annually and, by March 31 of each year, offer for sale to the public information describing the location of managed forest land designated as open under s. 77.83.

AB926, s. 785 Section 785. 77.91 (4) of the statutes is amended to read:

AB926,183,18 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mv) 20.115 (5) (q).

AB926, s. 786 Section 786. 77.91 (5) of the statutes is amended to read:

AB926,184,2 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (cr) 20.115 (5) (qr). If the amount in the appropriation under s. 20.370 (1) (cr) 20.115 (5) (qr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mv) 20.115 (5) (q).

AB926, s. 787 Section 787. 82.10 (4) (a) 3m. of the statutes is created to read:

AB926,184,4 82.10 (4) (a) 3m. The department of environmental quality.

AB926, s. 788 Section 788. 82.10 (4) (a) 3s. of the statutes is created to read:

AB926,184,6 82.10 (4) (a) 3s. The department of agriculture, trade and consumer protection.

AB926, s. 789 Section 789. 84.01 (17) of the statutes is amended to read:

AB926,184,14 84.01 (17) Improvements for next 6 years. In each odd-numbered year, the department shall determine, as far as possible, what improvements will be made during the following 6-year period, and shall notify the county clerks prior to February 1 of each even-numbered year, as to the improvements in their respective counties. Such notice shall also be given to the department of natural resources and to, the department of environmental quality, and the department of agriculture, trade and consumer protection.

AB926, s. 790 Section 790. 84.01 (23) of the statutes is amended to read:

AB926,184,21 84.01 (23) Bridge standards. The department shall adopt standards and specifications for the design and construction of county, town, village and city bridges, arches or culverts. The standards shall be developed after consultation with the department of natural resources and the department of environmental quality, and shall be directed at preventing undue impairment of public rights in navigable waters.

AB926, s. 791 Section 791. 84.02 (3) (a) of the statutes is amended to read:

AB926,185,19 84.02 (3) (a) Changes may be made in the state trunk system by the department, if it deems that the public good is best served by making the changes. The department, in making the changes, may lay out new highways by the procedure under this subsection. Due notice shall be given to the localities concerned of the intention to make changes or discontinuances, and if the change proposes to lay a highway via a new location and the distance along such deviation from the existing location exceeds 2 1/2 miles, then a hearing in or near the region affected by the proposed change shall be held prior to making the change effective. The notice shall also be given to the secretary of natural resources, the secretary of environmental quality, and the secretary of agriculture, trade and consumer protection either by registered mail or personally. Whenever the department decides to thus change more than 2 1/2 miles of the system the change shall not be effective until the decision of the department has been referred to and approved by the county board of each county in which any part of the proposed change is situated. A copy of the decision shall be filed in the office of the clerk of each county in which a change is made or proposed. Where the distance along the deviation from the existing location exceeds 5 miles the change shall constitute an addition to the state trunk highway system. The preexisting route shall continue to be a state trunk highway unless the county board of each county in which any part of the relocation lies and the department mutually agree to its discontinuance as a state trunk highway. Whenever such county board or boards and the department cannot so agree the department shall report the problem to the next ensuing session of the legislature for determination.

AB926, s. 792 Section 792. 84.078 (1) (am) of the statutes is amended to read:

AB926,185,24 84.078 (1) (am) "High-volume industrial waste" means fly ash, bottom ash, paper mill sludge or foundry process waste, or any other waste with similar characteristics specified by the department of natural resources environmental quality by rule.

AB926, s. 793 Section 793. 84.078 (3) (a) 2. of the statutes is amended to read:

AB926,186,6 84.078 (3) (a) 2. The department of natural resources environmental quality certifies to the department of transportation, before the time that the department of transportation advertises for bids for the improvement, that the high-volume industrial waste intended to be used and the design for the use of the high-volume industrial waste comply with all applicable state requirements or standards administered by the department of natural resources environmental quality.

AB926, s. 794 Section 794. 84.078 (3) (b) (intro.) of the statutes is amended to read:

AB926,186,13 84.078 (3) (b) (intro.) The exemption under par. (a) extends to the transportation of high-volume industrial waste to or from the site of a highway improvement and to the storage of high-volume industrial waste at the site of a highway improvement. The exemption provided under par. (a) continues to apply after the date of certification by the department of natural resources environmental quality under par. (a) 2., notwithstanding the occurrence of any of the following:

AB926, s. 795 Section 795. 84.078 (3) (c) of the statutes is amended to read: