AB700: Bill Text

AB700,24,12 77.876 (4) Delinquency. If an assessment due under sub. (1) is not paid on or before the last day of the August following the date specified under sub. (2), the municipality shall certify to the taxation district clerk the description of the land and the amount due for the assessment and interest. The taxation district municipal clerk shall enter the delinquent amount on the property tax roll as a special charge.

AB700,75 Section 75. 77.88 (title) of the statutes is amended to read:

AB700,24,15 77.88 (title) Withdrawal Withdrawals; transfer of ownership; nonrenewal expiration.

AB700,76 Section 76. 77.88 (1) (b) 1. of the statutes is amended to read:

AB700,24,18 77.88 (1) (b) 1. Failure of the land to conform to an eligibility requirement under s. 77.82 (1), except as provided in sub. (2m).

AB700,77 Section 77. 77.88 (1) (c) of the statutes is amended to read:

AB700,24,25 77.88 (1) (c) If the department determines that land should be withdrawn, it shall issue an order withdrawing the land as managed forest land and. The county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the owner the tax under sub. (5) and the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land.

AB700,78 Section 78. 77.88 (2) (a) (title) of the statutes is created to read:

AB700,25,2 77.88 (2) (a) (title) Authority to transfer.

AB700,79 Section 79. 77.88 (2) (a) (intro.) of the statutes is renumbered 77.88 (2) (a) and amended to read:

AB700,25,7 77.88 (2) (a) Except as provided in par. (am), an An owner may sell or otherwise transfer ownership of all or part of a parcel of the owner's managed forest land if the land transferred is one of the following:.

AB700,80 Section 80. 77.88 (2) (a) 1. of the statutes is repealed.

AB700,81 Section 81. 77.88 (2) (a) 2. of the statutes is renumbered 77.88 (3) (b) 1. a. and amended to read:

AB700,25,12 77.88 (3) (b) 1. a. All of an the owner's managed forest land within a quarter quarter section.

AB700,82 Section 82. 77.88 (2) (a) 3. of the statutes is renumbered 77.88 (3) (b) 1. b. and amended to read:

AB700,25,16 77.88 (3) (b) 1. b. All of an the owner's managed forest land within a government lot or fractional lot as determined by the U.S. government survey plat.

AB700,83 Section 83. 77.88 (2) (ac) (title) of the statutes is created to read:

AB700,25,18 77.88 (2) (ac) (title) Transferred land; requirements met.

AB700,84 Section 84. 77.88 (2) (am) of the statutes is amended to read:

AB700,26,2 77.88 (2) (am) Transferred land; requirements not met. If the land transferred under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) and (b), the department shall issue an order withdrawing the land from managed forest land designation and shall assess against the owner a . The county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land.

AB700,85 Section 85. 77.88 (2) (b) of the statutes is amended to read:

AB700,26,12 77.88 (2) (b) Remaining land; requirements met. If the land remaining after a transfer under par. (a) is contiguous and meets the eligibility requirements under s. 77.82 (1) (a) 2. and (b), it the remaining land shall continue to be designated as managed forest land until the expiration of the existing order, even if the parcel contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not file an application with the department for renewal of the order if the parcel contains less than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed when the remaining land is withdrawn at the expiration of the order.

AB700,86 Section 86. 77.88 (2) (c) of the statutes is amended to read:

AB700,26,21 77.88 (2) (c) Remaining land; requirements not met. If the remaining land remaining after a transfer under par. (a) does not meet the eligibility requirements under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the land and. The county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the owner the withdrawal tax under sub. (5) and the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land. Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this paragraph.

AB700,87 Section 87. 77.88 (2) (d) (title) of the statutes is created to read:

AB700,26,23 77.88 (2) (d) (title) Report by transferee; fee.

AB700,88 Section 88. 77.88 (2) (e) of the statutes is renumbered 77.88 (2) (ac) 1. and amended to read:

AB700,27,10 77.88 (2) (ac) 1. The transferred If the land shall remain transferred under par. (a) meets the eligibility requirements under s. 77.82 (1) (a) and (b), the land shall continue to be designated as managed forest land if the transferee, within 30 days after the transfer, certifies to the department an intent to comply with the existing management plan for the land and with any amendments to the plan, 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. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership.

AB700,89 Section 89. 77.88 (2) (f) of the statutes is renumbered 77.88 (2) (ac) 2. and amended to read:

AB700,27,20 77.88 (2) (ac) 2. If the transferee does not provide the department with the certification required under par. (e) subd. 1., the department shall issue an order withdrawing the land and. The county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the transferee the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) against the transferee. Notwithstanding s. 77.90, the transferee is not entitled to a hearing on an order withdrawing land under this paragraph subdivision.

AB700,90 Section 90. 77.88 (2m) of the statutes is created to read:

AB700,28,2 77.88 (2m) Damage to land. (a) If a parcel of managed forest land has been damaged by a natural disaster, the owner of the parcel may notify the department, and the department shall establish a period of time that the owner of the parcel will have to restore the productivity of the land so that it meets the requirements under s. 77.82 (1) (a) 2.

AB700,28,6 (b) If the owner fails to complete the restoration in the applicable period of time, the owner may request that the department withdraw all or part of the land in accordance with sub. (3) or (3k), or the department may proceed with a withdrawal by department order under sub. (1).

AB700,28,9 (c) The department may promulgate a rule that establishes criteria to be used by the department for determining the length of time that an owner shall have to complete the restoration.

AB700,91 Section 91. 77.88 (3) (title) of the statutes is amended to read:

AB700,28,11 77.88 (3) (title) Voluntary withdrawal ; total or partial.

AB700,92 Section 92. 77.88 (3) of the statutes, as affected by 2013 Wisconsin Act 81, is renumbered 77.88 (3) (b) (intro.) and amended to read:

AB700,28,22 77.88 (3) (b) (intro.) An owner may Upon request that the department withdraw all or any of an owner of managed forest land to withdraw part of the owner's land meeting one of the requirements specified under sub. (2) (a) 1. to 3. If any remaining land meets the eligibility requirements under s. 77.82 (1) a parcel of managed forest land, the department shall issue an order withdrawing the land subject to the request and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). If the land being withdrawn is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request. if all of the following apply:

AB700,93 Section 93. 77.88 (3) (am) of the statutes is created to read:

AB700,29,3 77.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land to withdraw an entire parcel of managed forest land, the department shall issue an order withdrawing the land.

AB700,94 Section 94. 77.88 (3) (b) (title) of the statutes is created to read:

AB700,29,5 77.88 (3) (b) (title) Parts of parcels.

AB700,95 Section 95. 77.88 (3) (b) 1. (intro.) and 2. of the statutes are created to read:

AB700,29,7 77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:

AB700,29,9 2. The land remaining after the withdrawal will continue to meet the eligibility requirements under s. 77.82 (1).

AB700,96 Section 96. 77.88 (3) (c) of the statutes is created to read:

AB700,29,15 77.88 (3) (c) Withdrawal tax and fee. Upon issuance of an order of withdrawal under this subsection, the county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess the withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the land.

AB700,97 Section 97. 77.88 (3) (d) of the statutes is created to read:

AB700,29,19 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this subsection is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request.

AB700,98 Section 98. 77.88 (3g) (title) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB700,29,23 77.88 (3g) (title) Withdrawal for Voluntary withdrawal; construction of a residence.

AB700,99 Section 99. 77.88 (3g) (a) of the statutes, as created by 2013 Wisconsin Act 20, is repealed.

AB700,100 Section 100. 77.88 (3g) (am) (intro.) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB700,30,6 77.88 (3g) (am) (intro.) Except as provided in par. (b), upon the request of an owner of managed forest land to withdraw at least one acre of the owner's land as managed forest land, the department shall order withdrawal of issue an order withdrawing the land if all of the following apply:

AB700,101 Section 101. 77.88 (3g) (b) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB700,30,13 77.88 (3g) (b) The department may not issue an order withdrawal of withdrawing land under par. (am) from a parcel of managed forest land if the department has previously ordered withdrawal of issued an order withdrawing land under par. (am) from that parcel of managed forest land during the term of the order designating the land as managed forest land.

AB700,102 Section 102. 77.88 (3g) (c) of the statutes is created to read:

AB700,30,17 77.88 (3g) (c) Upon issuance of an order withdrawing land under this subsection, the department shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

AB700,103 Section 103. 77.88 (3g) (c) of the statutes, as created by 2013 Wisconsin Act .... (this act), is amended to read:

AB700,30,24 77.88 (3g) (c) Upon issuance of an order withdrawing land under this subsection, the department county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) against the owner of the land.

AB700,104 Section 104. 77.88 (3j) of the statutes is created to read:

AB700,31,4 77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a) Except as provided in par. (b), upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order withdrawing the land subject to the request if all of the following apply:

AB700,31,7 1. The purpose for which the owner requests that the department withdraw the land is for the sale of the land or for a construction site, other than a construction site for a human residence.

AB700,31,9 2. The land to be withdrawn is not less than 1.0 acres and not more than 5.0 acres. Partial acres may not be withdrawn.

AB700,31,12 3. If the land is subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for ownership of land or for a construction site, the owner requests that the department withdraw not less than that minimum acreage.

AB700,31,16 (b) 1. For land that is designated as managed forest land under an order with a term of 25 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued an order of withdrawal under par. (a) from that parcel of managed forest land during the term of the order.

AB700,31,20 2. For land that is designated as managed forest land under an order with a term of 50 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued 2 orders of withdrawal under par. (a) from that parcel of managed forest land during the term of the order.

AB700,31,23 (c) Upon issuance of an order withdrawing land under this subsection, the department shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

AB700,105 Section 105. 77.88 (3j) (c) of the statutes, as created by 2013 Wisconsin Act .... (this act), is amended to read:

AB700,32,5 77.88 (3j) (c) Upon issuance of an order withdrawing land under this subsection, the department county in which the land is located shall determine the amount of the withdrawal tax under sub. (5). The county shall then assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) against the owner of the land.

AB700,106 Section 106. 77.88 (3k) of the statutes is created to read:

AB700,32,13 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order of withdrawal if the department determines that the parcel is unable to produce merchantable timber in the amount required under s. 77.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary for the parcel to resume its ability to produce the required amount. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.

AB700,107 Section 107. 77.88 (3L) of the statutes is created to read:

AB700,32,22 77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner's land, the department shall issue an order of withdrawal if the department determines that the parcel is unsuitable, due to environmental, ecological, or economic concerns or factors, for the production of merchantable timber. The order shall withdraw only the number of acres that is necessary for the parcel to resume its sustainability to produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.

AB700,108 Section 108. 77.88 (3m) of the statutes is amended to read:

AB700,33,11 77.88 (3m) Withdrawal for failure to pay personal property taxes. If an owner of managed forest land has not paid the personal property tax due for a building on managed forest land before the February settlement date under s. 74.30 (1), the municipality in which the building is located shall certify to the county in which the land is located and to the department that a delinquency exists and shall include the legal description of the managed forest land on which the building is located in the certification. Immediately after receiving the certification, the department shall issue an order withdrawing the land as managed forest land. The county shall determine the amount of the withdrawal tax under sub. (5) and shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) against the owner of the land. Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this subsection.

AB700,109 Section 109. 77.88 (4) of the statutes is repealed.

AB700,110 Section 110. 77.88 (4m) of the statutes is created to read:

AB700,33,18 77.88 (4m) Expiration of orders. The department shall maintain a list of orders designating managed forest lands that have expired. The department shall add a parcel to the list within 30 days after the date of expiration. For each expired order, the list shall provide a description of the land and shall identify each municipality in which the managed forest land is located.

AB700,111 Section 111. 77.88 (5) (a) (intro.) of the statutes is renumbered 77.88 (5) (ae) and amended to read:

AB700,33,24 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar), and (b), for land withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following: equal the amount of past tax liability that is applicable to the land.

AB700,112 Section 112. 77.88 (5) (a) 1. and 2. of the statutes, as affected by 2013 Wisconsin Act 81, are repealed.

AB700,113 Section 113. 77.88 (5) (ab) of the statutes is repealed.

AB700,114 Section 114. 77.88 (5) (ac) of the statutes is created to read:

AB700,34,12 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection, the amount of past tax liability for land to be withdrawn from the managed forest land program shall be calculated by multiplying the total net property tax rate in the municipality in which managed forest land to be withdrawn is located in the year prior to the withdrawal of the land by an amount equal to the assessed value of the land for that same year, as calculated by the department of revenue, and by then multiplying that product by 10 years or by the number of years the land was designated as managed forest land, whichever number is fewer.

AB700,115 Section 115. 77.88 (5) (am) (title) of the statutes is created to read:

AB700,34,14 77.88 (5) (am) (title) Converted forest croplands.

AB700,116 Section 116. 77.88 (5) (am) 1. of the statutes is amended to read:

AB700,34,17 77.88 (5) (am) 1. The amount calculated under par. (a) of past tax liability for the land.