AB700,17,2219
77.82
(12) (a) 4. The management plan does not contain any mandatory
20forestry or soil conservation practices, as described in sub. (3) (c) 6. and 7., or any
21mandatory management activities, as described in sub. (3) (d), that the department
22determines are required to be continued during the term of the renewed order.
AB700,45
23Section
45. 77.82 (12) (a) 5. of the statutes is created to read:
AB700,18,224
77.82
(12) (a) 5. No review of the mandatory forestry or soil conservation
25practices or the mandatory management activities contained in the management
1plan has been conducted within the 5 years immediately preceding the date of the
2application for renewal.
AB700,46
3Section
46. 77.82 (12) (a) 6. of the statutes is created to read:
AB700,18,74
77.82
(12) (a) 6. Within the 5 years immediately preceding the date of the
5application for renewal, the management plan has not been updated to reflect the
6completion of any forestry or soil conservation practices or management activities
7contained in the plan.
AB700,47
8Section
47. 77.83 (2) (am) of the statutes is repealed.
AB700,48
9Section
48. 77.83 (2) (ar) of the statutes is created to read:
AB700,18,1310
77.83
(2) (ar) An owner of managed forest land may enter into a lease or other
11agreement for consideration that permits persons to engage in a recreational activity
12on managed forest land that is designated as closed and that is not part of a large
13property.
AB700,49
14Section
49. 77.83 (2) (b) of the statutes is amended to read:
AB700,18,1815
77.83
(2) (b) An owner may restrict public access to any area of open managed
16forest land which is within 300 feet of any building or within 300 feet of a commercial
17logging
, thinning, or reforestation operation
that conforms or other forest
18management activity if the operation or activity conforms to the management plan.
AB700,50
19Section
50. 77.83 (2) (d) of the statutes is created to read:
AB700,18,2320
77.83
(2) (d) 1. An owner of managed forest land that is designated as open shall
21ensure that the public has access to that land for all of the purposes specified in par.
22(a). The method of access and location of the access shall be equivalent to the method
23of access and location of the access that is used by the owner of the land.
AB700,19,3
12. If the owner is unable to provide the access that is required under subd. 1.,
2the department shall modify the designation of the land from being open to being
3closed.
AB700,51
4Section
51. 77.83 (4) (a) of the statutes is renumbered 77.83 (4).
AB700,52
5Section
52. 77.83 (4) (b) of the statutes is repealed.
AB700,53
6Section
53. 77.84 (3) (b) of the statutes is amended to read:
AB700,19,187
77.84
(3) (b) Immediately after receiving the certification of the county clerk
8that a tax deed has been taken, the department shall issue an order withdrawing the
9land
as managed forest land. The notice requirement under s. 77.88 (1) does not
10apply to the department's action under this paragraph. The department shall notify
11the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the.
12The county shall determine the amount of the withdrawal tax
, as determined under
13s. 77.88 (5).
The amount of the tax and the fee shall be payable to the department
14under s. 75.36 (3) if the property is sold by the county. The amount shall be credited
15to the conservation fund. If the county sells the land, the county shall assess the
16withdrawal tax and the withdrawal fee under s. 77.88 (5m) against the purchaser of
17the land. The notice requirement under s. 77.88 (1) does not apply to the
18department's action under this paragraph.
AB700,54
19Section
54. 77.86 (title) of the statutes is repealed and recreated to read:
AB700,19,20
2077.86 (title)
Cutting practices.
AB700,55
21Section
55. 77.86 (1) (title) of the statutes is renumbered 77.86 (1b) (title) and
22amended to read:
AB700,19,2323
77.86
(1b) (title)
Cutting regulated prohibited.
AB700,56
24Section
56. 77.86 (1) (a) of the statutes is renumbered 77.86 (1b).
AB700,57
25Section
57. 77.86 (1) (b) of the statutes is renumbered 77.86 (1g) (a).
AB700,58
1Section
58. 77.86 (1) (c) of the statutes is renumbered 77.86 (1g) (b) and
2amended to read:
AB700,20,53
77.86
(1g) (b) If the
proposed cutting
proposed under par. (a) conforms to the
4management plan and is consistent with sound forestry practices, the department
5shall approve the request.
AB700,59
6Section
59. 77.86 (1) (d) of the statutes is renumbered 77.86 (1g) (c) and
7amended to read:
AB700,20,118
77.86
(1g) (c) If the
proposed cutting
proposed under par. (a) does not conform
9to the management plan or is not consistent with sound forestry practices, the
10department shall assist the owner in developing an acceptable proposal before
11approving the request.
AB700,60
12Section
60. 77.86 (1g) (title) of the statutes is created to read:
AB700,20,1313
77.86
(1g) (title)
Approval by department.
AB700,61
14Section
61. 77.86 (2) of the statutes is repealed.
AB700,62
15Section
62. 77.86 (3) (title) of the statutes is repealed.
AB700,63
16Section
63. 77.86 (3) of the statutes is renumbered 77.86 (1g) (d) and amended
17to read:
AB700,20,2018
77.86
(1g) (d) All cutting specified in the notice under
sub. (1) (b) par. (a) shall
19be commenced within one year after the date the proposed cutting is approved. The
20owner shall report to the department the date on which the cutting is commenced.
AB700,64
21Section
64. 77.86 (4) of the statutes is amended to read:
AB700,21,222
77.86
(4) Reporting. Within 30 days after completion of any cutting
approved
23under this section subject to sub. (1g), the owner shall report to the department, on
24a form provided by the department, a description of the species of wood, kind of
25product and the quantity of each species cut as shown by the scale or measurement
1made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by
2a forester acceptable to the department if the wood is sold by tree measurement.
AB700,65
3Section
65. 77.86 (4m) of the statutes is created to read:
AB700,21,54
77.86
(4m) Large properties. (a) The owner of a large property is exempt from
5the requirements under sub. (1g) if all of the following requirements are met:
AB700,21,86
1. The owner has received certification from an independent forestry
7organization that the owner is qualified to ensure that cutting of timber from the
8large property is consistent with sound forestry practices.
AB700,21,119
2. The department has recognized that the independent forestry organization
10under subd. 1. is qualified to make certifications under subd. 1. and under the rules
11promulgated under par. (b).
AB700,21,1212
3. The owner complies with the rules promulgated under par. (c).
AB700,21,1513
(b) The department shall promulgate rules that establish standards that an
14independent forestry organization shall meet in order to be recognized by the
15department for purposes of par. (a) 1.
AB700,21,1716
(c) The department shall promulgate rules that establish cutting requirements
17that apply to owners of large properties. These rules shall include:
AB700,21,2018
1. A requirement that proposed cuttings comply with the applicable
19management plans of owners of large properties and that they are consistent with
20sound forestry practices.
AB700,21,2121
2. Requirements for cutting notices.
AB700,21,2222
3. Time limits for the completion of cuttings.
AB700,21,2423
4. Procedures for requesting variances from the requirements established
24under subds. 1. and 3.
AB700,22,2
15. Procedures to allow the department to audit the cutting of timber on the large
2property.
AB700,66
3Section
66. 77.86 (5) (a) of the statutes is amended to read:
AB700,22,74
77.86
(5) (a) Any person who fails to file the notice required under sub.
(1) (b) 5(1g) (a), who fails to file a report as required under sub. (4),
or who files a false report
6under sub. (4)
, or who fails to comply with a rule promulgated under sub. (4m) (c) 7shall forfeit not more than $1,000.
AB700,67
8Section
67. 77.86 (5) (b) of the statutes is amended to read:
AB700,22,129
77.86
(5) (b) Any owner who cuts merchantable timber in violation of this
10section
or a rule promulgated under sub. (4m) (c) is subject to a forfeiture equal to
1120% of the current value of the merchantable timber cut, based on the stumpage
12value established under s. 77.91 (1).
AB700,68
13Section
68. 77.87 (1) of the statutes is amended to read:
AB700,22,2414
77.87
(1) Taxation. The department shall
assess a determine the amount of 15yield tax
to be assessed against
each
an owner who cuts merchantable timber
in a
16given county and
who files a report under s. 77.86. If the owner fails to timely file
17a report under s. 77.86 (4), the department shall determine the value of the
18merchantable timber cut
for the assessment of and the yield tax.
The department
19shall then certify to each county in which the cutting occurred the amount of yield
20tax to be assessed by that county. The yield tax
assessed by a county under this
21subsection shall equal 5% of the value of the merchantable timber cut, based on the
22stumpage value established under s. 77.91 (1).
The department A county assessing
23a yield tax under this subsection or under sub. (2) shall mail a copy of the certificate
24of assessment to the owner at the owner's last-known address.
AB700,69
25Section
69. 77.87 (1g) (d) of the statutes is repealed.
AB700,70
1Section
70. 77.87 (2) of the statutes is amended to read:
AB700,23,92
77.87
(2) Supplemental yield tax. At any time within one year after a report
3is filed under s. 77.86 (4), the department, after notifying the owner and providing
4the owner with the opportunity for a hearing, may determine whether the report is
5accurate. If the department determines that the quantity of merchantable timber
6cut exceeded the amount on which the tax was assessed under sub. (1), the
7department shall
assess a certify to each county in which the timber was cut the
8amount of supplemental yield tax
to be assessed by that county on the additional
9amount as provided under sub. (1).
AB700,71
10Section
71. 77.87 (3) of the statutes is amended to read:
AB700,23,1611
77.87
(3) Payment. A tax assessed under sub. (1) or (2) is due and payable to
12the department each county in which the cutting of merchantable timber occurred 13on the last day of the next month following the date the certificate is mailed to the
14owner. The
department county shall collect interest at the rate of 12% per year on
15any tax that is paid later than the due date.
Amounts received shall be credited to
16the conservation fund.
AB700,72
17Section
72. 77.87 (5) of the statutes is amended to read:
AB700,23,2318
77.87
(5) Delinquency. If a tax due under this section is not paid on or before
19the last day of the August following the date specified under sub. (3), the
department 20county shall certify to the
taxation district clerk municipal clerk of each municipality
21in which the cutting occurred the description of the land
, and the amount due for the
22tax and interest. The
taxation district municipal clerk shall enter the delinquent
23amount on the property tax roll as a special charge.
AB700,73
24Section
73. 77.876 (1) of the statutes is amended to read:
AB700,24,6
177.876
(1) Assessment. The department shall certify to each municipality in
2which the
property land is located an owner's failure to complete a forestry practice
3during the period of time required under an applicable management plan, and the
4municipality shall impose a noncompliance assessment of $250 against the owner for
5each failure. The department shall mail a copy of the certificate of assessment to the
6owner at the owner's last-known address and to the municipality.
AB700,74
7Section
74. 77.876 (4) of the statutes is amended to read:
AB700,24,128
77.876
(4) Delinquency. If an assessment due under sub. (1) is not paid on or
9before the last day of the August following the date specified under sub. (2), the
10municipality shall certify to the taxation district clerk the description of the land and
11the amount due for the assessment and interest. The taxation district municipal 12clerk shall enter the delinquent amount on the property tax roll as a special charge.
AB700,75
13Section
75. 77.88 (title) of the statutes is amended to read:
AB700,24,15
1477.88 (title)
Withdrawal Withdrawals; transfer of ownership;
15nonrenewal expiration.
AB700,76
16Section
76. 77.88 (1) (b) 1. of the statutes is amended to read:
AB700,24,1817
77.88
(1) (b) 1. Failure of the land to conform to an eligibility requirement
18under s. 77.82 (1)
, except as provided in sub. (2m).
AB700,77
19Section
77. 77.88 (1) (c) of the statutes is amended to read:
AB700,24,2520
77.88
(1) (c) If the department determines that land should be withdrawn, it
21shall issue an order withdrawing the land
as managed forest land and. The county
22in which the land is located shall determine the amount of the withdrawal tax under
23sub. (5). The county shall
then assess
against the owner the tax under sub. (5) and 24the
withdrawal tax and the withdrawal fee under sub. (5m)
against the owner of the
25land.
AB700,78
1Section
78. 77.88 (2) (a) (title) of the statutes is created to read:
AB700,25,22
77.88
(2) (a) (title)
Authority to transfer.
AB700,79
3Section
79. 77.88 (2) (a) (intro.) of the statutes is renumbered 77.88 (2) (a) and
4amended to read:
AB700,25,75
77.88
(2) (a)
Except as provided in par. (am), an An owner may sell or otherwise
6transfer ownership of all or part
of a parcel of the owner's managed forest land
if the
7land transferred is one of the following:.
AB700,80
8Section
80. 77.88 (2) (a) 1. of the statutes is repealed.
AB700,81
9Section
81. 77.88 (2) (a) 2. of the statutes is renumbered 77.88 (3) (b) 1. a. and
10amended to read:
AB700,25,1211
77.88
(3) (b) 1. a. All of
an the owner's managed forest land within a quarter
12quarter section.
AB700,82
13Section
82. 77.88 (2) (a) 3. of the statutes is renumbered 77.88 (3) (b) 1. b. and
14amended to read:
AB700,25,1615
77.88
(3) (b) 1. b. All of
an the owner's managed forest land within a
16government lot or fractional lot as determined by the U.S. government survey plat.
AB700,83
17Section
83. 77.88 (2) (ac) (title) of the statutes is created to read:
AB700,25,1818
77.88
(2) (ac) (title)
Transferred land; requirements met.
AB700,84
19Section
84. 77.88 (2) (am) of the statutes is amended to read:
AB700,26,220
77.88
(2) (am)
Transferred land; requirements not met. If the land transferred
21under par. (a) does not meet the eligibility requirements under s. 77.82 (1)
(a) and
22(b), the department shall issue an order withdrawing the land
from managed forest
23land designation and shall assess against the owner a . The county in which the land
24is located shall determine the amount of the withdrawal tax under sub. (5)
. The
1county shall then assess the withdrawal tax and the withdrawal fee under sub. (5m)
2against the owner of the land.
AB700,85
3Section
85. 77.88 (2) (b) of the statutes is amended to read:
AB700,26,124
77.88
(2) (b)
Remaining land; requirements met. If the land remaining after
5a transfer under par. (a)
is contiguous and meets the eligibility requirements under
6s. 77.82 (1) (a)
2. and (b),
it
the remaining land shall continue to be designated as
7managed forest land
until the expiration of the existing order, even if the parcel
8contains less than 10 acres. Notwithstanding s. 77.82 (12), an owner may not file an
9application with the department for renewal of the order if the parcel contains less
10than 10 acres. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m)
11may be assessed when the remaining land is withdrawn at the expiration of the
12order.
AB700,86
13Section
86. 77.88 (2) (c) of the statutes is amended to read:
AB700,26,2114
77.88
(2) (c)
Remaining land; requirements not met. If the
remaining land
15remaining after a transfer under par. (a) does not meet the eligibility requirements
16under s. 77.82 (1) (a)
2. and (b), the department shall issue an order withdrawing the
17land
and. The county in which the land is located shall determine the amount of the
18withdrawal tax under sub. (5). The county shall
then assess
against the owner the
19withdrawal tax under sub. (5) and the
withdrawal tax and the withdrawal fee under
20sub. (5m)
against the owner of the land. Notwithstanding s. 77.90, the owner is not
21entitled to a hearing on an order withdrawing land under this paragraph.
AB700,87
22Section
87. 77.88 (2) (d) (title) of the statutes is created to read:
AB700,26,2323
77.88
(2) (d) (title)
Report by transferee; fee.