AB561: Bill Text

AB561,9,19 77.06 (1) (c) Cutting in excess of the amount prescribed by the department of natural resources, or cutting that the department finds is inconsistent with sound forestry practices, shall render the owner liable to double the severance tax prescribed in s. 77.06 (5) a forfeiture equal to 20 percent of the value of the timber cut and subject to cancellation under s. 77.10.

AB561,14 Section 14. 77.06 (5) of the statutes is repealed.

AB561,15 Section 15. 77.07 of the statutes, as affected by 2015 Wisconsin Act 55, is repealed.

AB561,16 Section 16. 77.10 (1) (a) of the statutes is amended to read:

AB561,9,25 77.10 (1) (a) The department of natural resources 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 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 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 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to receive copies of the order of entry and withdrawal and this subchapter shall not thereafter apply to the lands withdrawn, except s. 77.07 so far as it may be needed to collect any previously levied severance or supplemental severance tax.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 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 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).

AB561,17 Section 17. 77.81 (4m) of the statutes is created to read:

AB561,11,2 77.81 (4m) "Natural disaster" means fire, ice, snow, wind, flooding, insects, drought, or disease.

AB561,18 Section 18. 77.81 (6) of the statutes is amended to read:

AB561,11,7 77.81 (6) "Recreational activities" include means recreational outdoor activities that are compatible with the practice of forestry, as determined by the department. "Recreational activities" includes hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.

AB561,19 Section 19. 77.82 (1) (a) 1. of the statutes is amended to read:

AB561,11,19 77.82 (1) (a) 1. It consists of at least 10 20 contiguous acres, except as provided in this subdivision. The fact that a lake, river, stream or flowage, a public or private road or a railroad or utility right-of-way separates any part of the land from any other part does not render a parcel of land noncontiguous. If a part of a parcel of at least 10 20 contiguous acres is separated from another part of that parcel by a public road, that part of the parcel may be enrolled in the program, even if that part is less than 10 20 acres, if that part meets the requirement under subd. 2. and is not ineligible under par. (b). The owner of a parcel of less than 20 acres that is subject to a managed forest land order before the effective date of this subdivision .... [LRB inserts date], may apply one time for a renewal of the order under sub. (12) without meeting the 20-acre requirement.

AB561,20 Section 20. 77.82 (1) (b) 3. of the statutes is amended to read:

AB561,11,24 77.82 (1) (b) 3. A parcel that is developed for a human residence on which a building or an improvement associated with a building is located. This provision first applies to managed forest land subject to an order on the effective date of this subdivision .... [LRB inserts date].

AB561,21 Section 21. 77.82 (1) (bn) of the statutes is repealed.

AB561,22 Section 22. 77.82 (1) (bp) of the statutes is created to read:

AB561,12,3 77.82 (1) (bp) 1. For purposes of par. (b) 3., and except as provided in subd. 2., an improvement is any of the following:

AB561,12,5 a. Any accessory building, structure, or fixture that is built or placed on the parcel for its benefit.

AB561,12,6 b. Landscaping that is done on the parcel.

AB561,12,7 2. An improvement does not include any of the following:

AB561,12,8 a. A public or private road.

AB561,12,9 b. A railroad or utility right-of-way.

AB561,12,11 c. A fence, unless the fence prevents the free and open movement of wild animals across any portion of the parcel.

AB561,12,12 d. Culverts.

AB561,12,13 e. Bridges.

AB561,12,14 f. Hunting blinds, as specified by rules promulgated by the department.

AB561,12,15 g. Structures and fixtures that are needed for sound forestry practices.

AB561,23 Section 23. 77.82 (2) (dm) of the statutes is amended to read:

AB561,12,17 77.82 (2) (dm) A Subject to sub. (12), a proposed management plan.

AB561,24 Section 24. 77.82 (4) of the statutes is amended to read:

AB561,13,6 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 file an application with 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 application shall be accompanied by a nonrefundable $20 application recording 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). The application shall be filed on a department form and shall contain any additional information required by the department. The tax rate applicable to an addition under this subsection shall be the tax rate currently applicable to the parcel to which the land is being added.

AB561,25 Section 25. 77.82 (4g) of the statutes is repealed.

AB561,26 Section 26. 77.82 (11) of the statutes is amended to read:

AB561,13,22 77.82 (11) Duration; effect of changes. An order issued under this subchapter remains shall constitute a contract between the state and the owner and shall remain in effect for the period specified in the application unless the land is withdrawn under s. 77.84 (3) (b) or 77.88. An amendment to or repeal of this subchapter does not affect the terms of an order or management plan, except as expressly agreed to in writing by the owner and the department and except Except as provided in sub. subs. (3) (f) and (11m), the department may not amend or otherwise change the terms of an order or management plan to conform with changes made to any provision of this subchapter subsequent to the date on which the order was entered or the plan was approved. If a statute is enacted or a rule is promulgated during the period of the order that materially changes the terms of the order, the landowner shall elect between acceptance of modifications to the contract consistent with the provisions of the statute or rule or voluntary withdrawal of the land without penalty.

AB561,27 Section 27. 77.82 (12) of the statutes is renumbered 77.82 (12) (a) (intro.) and amended to read:

AB561,14,7 77.82 (12) (a) (intro.) An owner of managed forest land may file an application with the department under sub. (2) for renewal of the order. An application for renewal shall be filed no later than the June 1 before the expiration date of the order. The application shall specify whether the owner wants the order renewed for 25 or 50 years. The provisions under subs. (3), (5), (6), and (7) do not apply to an application under this subsection paragraph. The department may deny the application only if the any of the following applies:

AB561,14,8 1. The land fails to meet the eligibility requirements under sub. (1), if the.

AB561,14,10 3. The owner has failed to comply with the management plan that is in effect on the date that the application for renewal is filed, or if there.

AB561,14,11 7. There are delinquent taxes on the land.

AB561,14,13 (b) If the application is denied, the department shall state the reason for the denial in writing.

AB561,28 Section 28. 77.82 (12) (a) 2. of the statutes is created to read:

AB561,14,17 77.82 (12) (a) 2. The land that is subject to the application for renewal of the order is not identical to the land that is designated as managed forest land under the existing order.

AB561,29 Section 29. 77.82 (12) (a) 4. of the statutes is created to read:

AB561,14,22 77.82 (12) (a) 4. The management plan does not contain any mandatory forestry or soil conservation practices, as described in sub. (3) (c) 6. and 7., or any mandatory management activities, as described in sub. (3) (d), that the department determines are required to be continued during the term of the renewed order.

AB561,30 Section 30. 77.82 (12) (a) 5. of the statutes is created to read:

AB561,15,2 77.82 (12) (a) 5. No review of the mandatory forestry or soil conservation practices or the mandatory management activities contained in the management plan has been conducted within the 5 years immediately preceding the date of the application for renewal.

AB561,31 Section 31. 77.82 (12) (a) 6. of the statutes is created to read:

AB561,15,7 77.82 (12) (a) 6. Within the 5 years immediately preceding the date of the application for renewal, the management plan has not been updated to reflect the completion of any forestry or soil conservation practices or management activities contained in the plan.

AB561,32 Section 32. 77.83 (1) (a) (intro.) of the statutes is renumbered 77.83 (1) (a) and amended to read:

AB561,15,11 77.83 (1) (a) An owner may designate land subject to a managed forest land order as closed to public access. The closed area may consist of either:

AB561,33 Section 33. 77.83 (1) (a) 1. and 2. of the statutes are repealed.

AB561,34 Section 34. 77.83 (1) (am) of the statutes is created to read:

AB561,15,16 77.83 (1) (am) Notwithstanding par. (a), not more than 160 acres owned by any business entity, as defined in s. 13.62 (5), may be designated as closed managed forest land in each municipality.

AB561,35 Section 35. 77.83 (1) (b) 1. of the statutes is amended to read:

AB561,15,19 77.83 (1) (b) 1. The addition does not result in increasing the closed portion of the land to an area greater than that permitted under par. (a) (am).

AB561,36 Section 36. 77.83 (1) (d) of the statutes is created to read:

AB561,15,23 77.83 (1) (d) An owner of land designated as closed under par. (a) may permit a person who performs land management activities on the land to access the land to conduct recreational activities.

AB561,37 Section 37. 77.86 (1) (b) 2. of the statutes, as created by 2015 Wisconsin Act 55, is renumbered 77.86 (1) (b) 2. (intro.) and amended to read:

AB561,16,8 77.86 (1) (b) 2. (intro.) An owner who is required under the terms of an approved management plan to cut merchantable timber on managed forest land is not required to obtain approval of the cutting of that timber before the cutting takes place if a cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber, or a forester accredited by the Society of American Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters, any of the following provided the required notice of intent to cut to the department under subd. 1.:

AB561,38 Section 38. 77.86 (1) (b) 2. a. of the statutes is created to read:

AB561,16,11 77.86 (1) (b) 2. a. A cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber.

AB561,39 Section 39. 77.86 (1) (b) 2. b. of the statutes is created to read:

AB561,16,14 77.86 (1) (b) 2. b. A forester accredited by the Society of American Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters.

AB561,40 Section 40. 77.86 (1) (b) 2. c. of the statutes is created to read:

AB561,16,19 77.86 (1) (b) 2. c. A person who holds at least a bachelor's degree from a forestry program provided by a nationally or regionally accredited institution of higher education and who has engaged in the equivalent of 5 years of full-time work preparing forest management plans or marking trees for cutting.

AB561,41 Section 41. 77.86 (1) (b) 2. d. of the statutes is created to read:

AB561,16,24 77.86 (1) (b) 2. d. A person who holds a degree or diploma from a 2-year forestry program provided by an accredited technical or vocational school and who has engaged in the equivalent of 5 years of full-time work preparing forest management plans or marking trees for cutting.

AB561,42 Section 42. 77.86 (1) (e) of the statutes is created to read:

AB561,17,2 77.86 (1) (e) The department shall not restrict an approved cutting based on standards established under s. 23.27 (3).

AB561,43 Section 43. 77.86 (1) (f) of the statutes is created to read:

AB561,17,6 77.86 (1) (f) The department shall notify the person who filed the notice of intention to cut by certified letter or electronic mail no later than the end of the next business day of the department's decision to approve or deny a cutting notice.

AB561,44 Section 44. 77.86 (2) of the statutes is repealed.

AB561,45 Section 45. 77.87 of the statutes is repealed.

AB561,46 Section 46. 77.88 (2) (a) (title) of the statutes is created to read:

AB561,17,10 77.88 (2) (a) (title) Authority to transfer.

AB561,47 Section 47. 77.88 (2) (a) (intro.) of the statutes is renumbered 77.88 (2) (a) and amended to read:

AB561,17,15 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:.

AB561,48 Section 48. 77.88 (2) (a) 1. of the statutes is repealed.

AB561,49 Section 49. 77.88 (2) (a) 2. of the statutes is renumbered 77.88 (3) (b) 1. a. and amended to read:

AB561,17,20 77.88 (3) (b) 1. a. All of an the owner's managed forest land within a quarter quarter quarter-quarter section.

AB561,50 Section 50. 77.88 (2) (a) 3. of the statutes is renumbered 77.88 (3) (b) 1. b. and amended to read:

AB561,17,24 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.

AB561,51 Section 51. 77.88 (2) (ac) (title) of the statutes is created to read:

AB561,18,1 77.88 (2) (ac) (title) Transferred land; requirements met.

AB561,52 Section 52. 77.88 (2) (am) of the statutes is amended to read:

AB561,18,7 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 withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m).

AB561,53 Section 53. 77.88 (2) (b) of the statutes is amended to read:

AB561,18,17 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.

AB561,54 Section 54. 77.88 (2) (c) of the statutes is amended to read:

AB561,18,24 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 shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this paragraph.