SB590,14,1310 77.82 (7) (d) The department shall approve or disapprove a petition an
11application
under par. (a) that is submitted filed under sub. (4m) within 3 years after
12the date on which the petition is submitted to application is filed with the
13department.
SB590, s. 52 14Section 52. 77.82 (8) of the statutes is amended to read:
SB590,14,2315 77.82 (8) Order. If a petition an application under sub. (2), (4m), or (12) is
16approved, the department shall issue an order designating the land as managed
17forest land for the time period specified in the petition application. If a petition an
18application
under sub. (4) is approved, the department shall amend the original
19order to include the additional parcel. The department shall provide the petitioner
20applicant with a copy of the order or amended order and shall also file a copy with
21the department of revenue, the supervisor of assessments, and the clerk of each
22municipality in which the land is located, and shall record the order with the register
23of deeds in each county in which the land is located.
SB590, s. 53 24Section 53. 77.82 (10) of the statutes is amended to read:
SB590,15,2
177.82 (10) Denial. If the department denies a petition an application, it shall
2notify the petitioner applicant in writing, stating the reason for the denial.
SB590, s. 54 3Section 54. 77.82 (11) of the statutes is amended to read:
SB590,15,84 77.82 (11) Duration. An order under this subchapter remains in effect for the
5period specified in the petition application unless the land is withdrawn under s.
677.84 (3) (b) or 77.88. An amendment to or repeal of this subchapter does not affect
7the terms of an order or management plan, except as expressly agreed to in writing
8by the owner and the department and except as provided in sub. (11m).
SB590, s. 55 9Section 55. 77.82 (11g) of the statutes is amended to read:
SB590,15,1210 77.82 (11g) Withdrawal tax on converted forest croplands prohibited. No
11tax or interest may be assessed under s. 77.10 (2) (a) on land converted to managed
12forest land pursuant to a petition an application approved under sub. (7) (d).
SB590, s. 56 13Section 56. 77.82 (12) of the statutes is amended to read:
SB590,16,314 77.82 (12) Renewal. An owner of managed forest land may petition file an
15application with
the department under sub. (2) for renewal of the order. A petition
16filed by an owner of 1,000 acres or more in this state
An application for renewal shall
17be filed no later than the March 31 June 1 before the expiration date of the order.
18 A petition filed by an owner of less than 1,000 acres in this state shall be filed no later
19than the 2nd July 1 before the expiration date of the order, except that if the owner
20satisfies the requirement in sub. (7) (c) 3., the petition shall be filed no later than the
21May 15 before the expiration date of the order.
The petition application shall specify
22whether the owner wants the order renewed for 25 or 50 years. The provisions under
23subs. (5), (6), and (7) do not apply to a petition an application under this subsection.
24The department may deny the petition application only if the land fails to meet the
25eligibility requirements under sub. (1), if the owner has failed to comply with the

1management plan that is in effect on the date that the petition application for
2renewal is filed, or if there are delinquent taxes on the land. If the petition
3application is denied, the department shall state the reason for the denial in writing.
SB590, s. 57 4Section 57. 77.86 (1) (c) of the statutes is amended to read:
SB590,16,65 77.86 (1) (c) If the proposed cutting conforms to the management plan and is
6consistent with sound forestry practices
, the department shall approve the request.
SB590, s. 58 7Section 58. 77.86 (1) (d) of the statutes is amended to read:
SB590,16,108 77.86 (1) (d) If the proposed cutting does not conform to the management plan
9or is not consistent with sound forestry practices, the department shall assist the
10owner in developing an acceptable proposal before approving the request.
SB590, s. 59 11Section 59. 77.86 (5) (a) of the statutes is amended to read:
SB590,16,1412 77.86 (5) (a) Any person who fails to file the notice required under sub. (1) (b)
13or, who intentionally fails to file a report as required under sub. (4), or who files a false
14report under sub. (4) shall forfeit not more than $1,000.
SB590, s. 60 15Section 60. 77.86 (5) (b) of the statutes is amended to read:
SB590,16,1916 77.86 (5) (b) Any owner who intentionally cuts merchantable timber in
17violation of this section is subject to a forfeiture equal to 20% of the current value of
18the merchantable timber cut, based on the stumpage value established under s.
1977.91 (1).
SB590, s. 61 20Section 61. 77.87 (1) of the statutes is amended to read:
SB590,17,221 77.87 (1) Taxation. The department shall assess a yield tax against each owner
22who cuts merchantable timber and files a report under s. 77.86. If the owner fails
23to timely file a report under s. 77.86 (4), the department shall determine the value
24of the merchantable timber cut for the assessment of the yield tax.
The yield tax shall
25equal 5% of the value of the merchantable timber cut, based on the stumpage value

1established under s. 77.91 (1). The department shall mail a copy of the certificate of
2assessment to the owner at the owner's last-known address.
SB590, s. 62 3Section 62. 77.87 (1g) (a) of the statutes is amended to read:
SB590,17,54 77.87 (1g) (a) An order converting forest cropland to managed forest land
5pursuant to a petition an application approved under s. 77.82 (7) (d).
SB590, s. 63 6Section 63. 77.87 (1g) (d) of the statutes is amended to read:
SB590,17,87 77.87 (1g) (d) A An order petitioned for for which an application is filed under
8s. 77.82 (4g) (b).
SB590, s. 64 9Section 64. 77.87 (2) of the statutes is amended to read:
SB590,17,1610 77.87 (2) Supplemental yield tax. At any time within one year after a report
11is filed under s. 77.86 (4), the department, after notifying the owner and providing
12the owner with the opportunity for a hearing, may determine whether the report is
13accurate. If the department determines that the quantity of merchantable timber
14cut exceeded the amount on which the tax was assessed under sub. (1), the
15department shall assess a supplemental yield tax on the additional amount as
16provided under sub. (1).
SB590, s. 65 17Section 65. 77.87 (3) of the statutes is amended to read:
SB590,17,2218 77.87 (3) Payment. A tax assessed under sub. (1) or (2) is due and payable to
19the department on the last day of the next month following the date the certificate
20is mailed to the owner. The department shall collect interest at the rate of 12% per
21year on any tax that is paid later than the due date. Amounts received shall be
22credited to the conservation fund.
SB590, s. 66 23Section 66. 77.88 (1) (b) 3. of the statutes is amended to read:
SB590,17,2424 77.88 (1) (b) 3. Intentional cutting Cutting by the owner in violation of s. 77.86.
SB590, s. 67 25Section 67. 77.88 (2) (b) of the statutes is amended to read:
SB590,18,8
177.88 (2) (b) If the land remaining after a transfer under par. (a) is contiguous
2and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it shall
3continue to be designated as managed forest land until the expiration of the existing
4order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12),
5an owner may not petition file an application with the department for renewal of the
6order if the parcel contains less than 10 acres. No withdrawal tax under sub. (5) or
7withdrawal fee under sub. (5m) may be assessed when the remaining land is
8withdrawn at the expiration of the order.
SB590, s. 68 9Section 68. 77.88 (2) (d) 1. of the statutes is amended to read:
SB590,18,1710 77.88 (2) (d) 1. Within 10 30 days after a transfer of ownership, the former
11owner
transferee shall, on a form provided by the department, file with the
12department a report of the transfer signed by the former owner and the transferee.
13The report shall be accompanied by a $100 fee which transferee shall pay a $100 fee
14that will accompany the report. The fee
shall be deposited in the conservation fund.
15Twenty dollars of the fee or a different amount of the fee as may be established under
16subd. 2. shall be credited to the appropriation under s. 20.370 (1) (cr). The
17department shall immediately notify each person entitled to notice under s. 77.82 (8).
SB590, s. 69 18Section 69. 77.88 (2) (e) of the statutes is amended to read:
SB590,19,219 77.88 (2) (e) The transferred land shall remain managed forest land if the
20transferee, within 30 days after the transfer, certifies to the department an intent
21to comply with the existing management plan for the land and with any amendments
22agreed to by the department and the transferee to the plan, and provides proof that
23each person holding any encumbrance on the land agrees to the designation. The
24transferee may designate an area of the transferred land closed to public access as

1provided under s. 77.83. The department shall issue an order continuing the
2designation of the land as managed forest land under the new ownership.
SB590, s. 70 3Section 70. 77.88 (4) of the statutes is amended to read:
SB590,19,74 77.88 (4) Nonrenewal. If an owner does not petition file with the department
5an application to renew a managed forest land order, the department shall order the
6land withdrawn at the expiration of the order. No withdrawal tax under sub. (5) or
7withdrawal fee under sub. (5m) may be assessed.
SB590, s. 71 8Section 71. 77.88 (5) (ab) 1. of the statutes is amended to read:
SB590,19,109 77.88 (5) (ab) 1. "Expanded order" means an order approved under s. 77.82 (8)
10that is petitioned for for which an application is filed under s. 77.82 (4g) (b).
SB590, s. 72 11Section 72. 77.88 (5) (am) (intro.) of the statutes is amended to read:
SB590,19,1512 77.88 (5) (am) (intro.) For land that is withdrawn within 10 years after the date
13on which an initial managed forest land order was issued under s. 77.82 (8) for a
14petition
an application approved under s. 77.82 (7) (d), the withdrawal tax shall be
15the higher of the following:
SB590, s. 73 16Section 73. 77.88 (5g) of the statutes is created to read:
SB590,19,2117 77.88 (5g) Estimates of withdrawal tax. (a) Upon the request of an owner of
18managed forest land, the department of revenue, with the assistance of the
19department, shall prepare an estimate of the amount of withdrawal tax that would
20be assessed under sub. (5) if the department were to issue an order to withdraw the
21land under this section.
SB590,19,2422 (b) A request from an owner under this subsection shall be accompanied by a
23nonrefundable fee payable to the department of revenue of either $100 or the
24alternative nonrefundable fee calculated under par. (c), whichever is greater.
SB590,20,2
1(c) The alternative nonrefundable fee shall be calculated by multiplying the
2total number of whole and partial acres by $5.
SB590, s. 74 3Section 74. 77.88 (6) of the statutes is amended to read:
SB590,20,114 77.88 (6) Determination of stumpage value. In determining the stumpage
5value of merchantable timber for purposes of this section, an estimator agreed upon
6by the parties or, if they cannot agree, a forester appointed by a judge of the circuit
7court in the county in which the land is located shall estimate the volume of
8merchantable timber on the land. The estimate obtained shall be final. The
9department shall determine the current stumpage value of the merchantable timber,
10based on the rule promulgated applicable stumpage value established under s. 77.91
11(1). The owner shall pay the entire cost of obtaining the estimate.
SB590, s. 75 12Section 75. 77.90 of the statutes is amended to read:
SB590,20,15 1377.90 Right to hearing. A petitioner An applicant under s. 77.82 or an owner
14of managed forest land who is adversely affected by a decision of the department
15under this subchapter is entitled to a contested case hearing under ch. 227.
SB590, s. 76 16Section 76. 77.91 (1) of the statutes is amended to read:
SB590,20,2417 77.91 (1) Rule making; stumpage value Stumpage values. Each year the
18department shall promulgate a rule establishing a establish reasonable stumpage
19value values for the merchantable timber grown in the municipalities in which
20managed forest land is located. If the department finds that stumpage values vary
21in different parts of the state, it may establish different zones and specify the
22stumpage value for each zone. The rule stumpage value shall take effect on
23November 1 of each year. Notwithstanding s. 227.11, the department may not
24promulgate or have in effect rules that established stumpage values.
SB590, s. 77 25Section 77. 170.12 (5) of the statutes is amended to read:
SB590,21,4
1170.12 (5) Reservation of value. The state reserves to itself 30% of the
2stumpage value, as established by the department of natural resources by rule
3promulgated
under s. 77.91 (1), of any log raised pursuant to a permit issued under
4this section.
SB590, s. 78 5Section 78. 709.03 (form) D. 1m. of the statutes is created to read:
SB590,21,6 6709.03 (form) - See PDF for table PDF
SB590, s. 79 7Section 79. 710.12 of the statutes is created to read:
SB590,21,14 8710.12 Disclosure regarding managed forest land. An owner of real
9property located in this state who is not required to furnish to a prospective buyer
10a real estate condition report under s. 709.02 shall, not later than 10 days after
11acceptance of a contract of sale or of an option contract, in writing disclose to a
12prospective buyer of the real property whether the property, or any portion of the
13property, after transfer to the buyer, is subject to an order designating it as managed
14forest land under subch. VI of ch. 77.
SB590, s. 80 15Section 80 . Nonstatutory provisions.
SB590,21,2216 (1) Real estate condition reports. Notwithstanding section 709.035 of the
17statutes, the creation of section 709.03 (form) D. 1m. of the statutes, as created by
18this act, does not require a property owner who has furnished to a prospective buyer
19of the property an original or amended real estate condition report before the
20effective date of this subsection to submit an amended real estate condition report
21with respect to the information required by section 709.03 (form) D. 1m. of the
22statutes, as created by this act.
SB590, s. 81
1Section 81 . Initial applicability.
SB590,22,82 (1) Managed forest land applications and management plans. The treatment
3of sections 20.370 (1) (cx) and 77.82 (2) (dm) and (e) (by Section 12), (2m) (ac), (am),
4(c), (d), and (dm) 1., and (3) (am), (c) (intro.), and (g) of the statutes, the repeal of
5section 77.82 (2) (i) and (2m) (a) 2. of the statutes, the renumbering of section 77.82
6(2m) (a) 1. of the statutes, and the renumbering and amendment of section 77.82 (2m)
7(e) and (3) (a) of the statutes first apply to applications filed on the effective date of
8this subsection.
SB590,22,119 (2) Investigations on applications. The treatment of section 77.82 (7) (c) 1., 2.,
10and 3. of the statutes first applies to applications filed on the effective date of this
11subsection.
SB590,22,1412 (3) Cutting reports. The treatment of sections 77.86 (5) (a) and (b), 77.87 (1)
13and (2) and 77.88 (1) (b) 3. of the statutes first applies to cutting of merchantable
14timber for which a cutting report is required on the effective date of this subsection.
SB590,22,1715 (4) Transfers of managed forest land ownership. The treatment of section
1677.88 (2) (d) 1. of the statutes first applies to transfers of ownership that occur on the
17effective date of this subsection.
SB590,22,2018 (5) Estimates of withdrawal tax. The treatment of section 77.88 (5g) of the
19statutes first applies to notifications of investigations for withdrawing managed
20forest land that are issued on the effective date of this subsection.
SB590,22,2321 (6) Real estate condition reports. The treatment of section 709.03 (form) D.
221m. of the statutes first applies to real estate condition reports that are furnished on
23the effective date of this subsection.
SB590,23,3
1(7) Real estate disclosures. The treatment of section 710.12 of the statutes
2first applies to acceptances of contracts of sale or of option contracts that occur on the
3effective date of this subsection.
SB590, s. 82 4Section 82. Effective dates. This act takes effect on the day of publication,
5except as follows:
SB590,23,126 (1) Managed forest land applications and management plans. The treatment
7of sections 20.370 (1) (cx) and 77.82 (2) (dm) and (e) (by Section 12), (2m) (ac), (am),
8(c), (d), and (dm) 1., and (3) (am), (c) (intro.), and (g) of the statutes, the repeal of
9section 77.82 (2) (i) and (2m) (a) 2. of the statutes, the renumbering of section 77.82
10(2m) (a) 1. of the statutes, and the renumbering and amendment of section 77.82 (2m)
11(e) and (3) (a) of the statutes and Section 81 (1 ) of this act take effect on the 2nd June
121 after publication.
SB590,23,1513 (2) Estimates of withdrawal tax. The treatment of section 77.88 (5g) of the
14statutes and Section 81 (5) of this act take effect on the first day of the 4th month
15beginning after publication.
SB590,23,1816 (3) Real estate condition reports. The treatment of section 709.03 (form) D.
171m. of the statutes and Sections 80 (1) and 81 (6 ) of this act take effect on the first
18day of the 7th month beginning after publication.
SB590,23,2119 (4) Real estate disclosures. The treatment of section 710.12 of the statutes
20and Section 81 (7) of this act take effect on the first day of the the 7th month
21beginning after publication.
SB590,23,2222 (End)
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