77.83(1)(b)2.
2. The additional area is contiguous to the area that is already designated as closed.
77.83(1)(c)
(c) If all or any part of an owner's closed managed forest land is withdrawn or transferred as provided under
s. 77.88, the owner may designate a different or an additional closed area if it meets the requirements of
par. (b).
77.83(2)(a)(a) Except as provided in
sub. (1) and
pars. (b) and
(c), each owner of managed forest land shall permit public access to the land for hunting, fishing, hiking, sight-seeing and cross-country skiing.
77.83(2)(b)
(b) An owner may restrict public access to any area of open managed forest land which is within 300 feet of any building or within 300 feet of a commercial logging operation that conforms to the management plan.
77.83(2)(c)
(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 may provide assistance in enforcing the prohibition.
77.83(3)
(3) Signs. An owner may post signs specifying the designation of or restrictions applicable to any area of managed forest land. The department may, by rule, specify design standards for these signs.
77.83(4)
(4) Penalty. Any person who fails to comply with
sub. (2) (a) or any rule promulgated under
sub. (3) shall forfeit not more than $500.
77.84
77.84
Taxation of managed forest land. 77.84(1)
(1)
Tax roll. The municipal clerk shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel that is designated open or closed under
s. 77.83. The land shall be assessed and is subject to review under
ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building on managed forest land is subject to taxation as personal property under
ch. 70.
77.84(2)
(2) Acreage share; payment for closed land. 77.84(2)(a)(a) Each owner of managed forest land shall pay to the municipal treasurer an acreage share of 74 cents per acre on or before January 31.
77.84(2)(b)
(b) In addition to the payment under
par. (a), each owner shall pay $1 for each acre that is designated as closed under
s. 77.83. The payment shall be made to the municipal treasurer on or before January 31.
77.84(2)(c)
(c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under
pars. (a) and
(b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s.
70.32 (2) (b) 4., 1993 stats., s.
70.32 (2) (b) 5., 1993 stats., and s.
70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.
77.84(3)(a)(a) The procedures specified for the collection of delinquent taxes under
ch. 74, and for the sale of land for delinquent taxes under
ch. 75 apply to taxes returned delinquent under this subsection. Immediately upon the expiration of 2 years after the date the county acquires a tax certificate, the county clerk shall take a tax deed as provided under
ch. 75. The county clerk shall certify to the department that a tax deed has been taken and shall include the legal description of the land subject to the tax deed.
77.84(3)(b)
(b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under
s. 77.88 (1) does not apply to the department's action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal tax, as determined under
s. 77.88 (5), and the amount of the tax shall be payable to the department under
s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund.
77.85
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 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.
77.86
77.86
Forestry practices. 77.86(1)(a)(a) Except as provided under
sub. (6), no person may cut merchantable timber on managed forest land on which the payment under
s. 77.84 (2) is delinquent.
77.86(1)(b)
(b) Except as provided under
sub. (6), an owner who intends to cut merchantable timber on managed forest land shall, at least 30 days before the cutting is to take place, on a form provided by the department, file a notice of intent to cut and request approval of the proposed cutting from the department.
77.86(1)(c)
(c) If the proposed cutting conforms to the management plan, the department shall approve the request.
77.86(1)(d)
(d) If the proposed cutting does not conform to the management plan, the department shall assist the owner in developing an acceptable proposal before approving the request.
77.86(2)
(2) Bond. The department may require an owner who intends to cut merchantable timber on managed forest land to file with the department a noncancelable bond furnished by a surety company licensed to do business in this state in the amount expected to be required as payment of the yield tax under
s. 77.87 (1).
77.86(3)
(3) Time limit. All cutting specified in the notice under
sub. (1) (b) shall be commenced within one year after the date the proposed cutting is approved. The owner shall report to the department the date on which the cutting is commenced.
77.86(4)
(4) Reporting. Within 30 days after completion of any cutting approved under this section, the owner shall report to the department, on a form provided by the department, a description of the species of wood, kind of product and the quantity of each species cut as shown by the scale or measurement made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the department if the wood is sold by tree measurement.
77.86(5)(a)(a) Any person who fails to file the notice required under
sub. (1) (b) or who intentionally files a false report under
sub. (4) shall forfeit not more than $1,000.
77.86(5)(b)
(b) Any owner who intentionally cuts merchantable timber in violation of this section is subject to a forfeiture equal to 20% of the current value of the merchantable timber cut, based on the stumpage value established under
s. 77.91 (1).
77.86(6)
(6) Exception. This section does not apply to an owner who cuts wood on managed forest land for use as fuel in the owner's dwelling.
77.86 History
History: 1985 a. 29.
77.87(1)(1)
Taxation. The department shall assess a yield tax against each owner who cuts merchantable timber under
s. 77.86. The yield tax shall equal 5% of the value of the merchantable timber cut, based on the stumpage value established under
s. 77.91 (1). The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address.
77.87(2)
(2) Supplemental tax. At any time within one year after a report is filed under
s. 77.86 (4), the department, after notifying the owner and providing the owner with the opportunity for a hearing, may determine whether the report is accurate. If the department determines that the quantity of merchantable timber cut exceeded the amount on which the tax was assessed under
sub. (1), the department shall assess a supplemental tax on the additional amount as provided under
sub. (1).
77.87(3)
(3) Payment. A tax assessed under
sub. (1) or
(2) is due and payable to the department on the last day of the month following the date the certificate is mailed to the owner. The department shall collect interest at the rate of 12% per year on any tax that is paid later than the due date. Amounts received shall be credited to the conservation fund.
77.87(4)
(4) Owner's liability. The owner is personally liable for a tax assessed under
sub. (1) or
(2). An unpaid tax becomes a lien against the merchantable timber that was cut. If the merchantable timber cut is mingled with other wood products, the unpaid tax becomes a lien against all of the wood products while they are in the owner's possession, or in the possession of any person other than a purchaser for value without notice in the usual course of business.
77.87(5)
(5) Delinquency. If a tax due under this section is not paid on or before the last day of the August following the date specified under
sub. (3), the department shall certify to the taxation district clerk the description of the land and the amount due for the tax and interest. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
77.87 History
History: 1985 a. 29;
1991 a. 39.
77.875
77.875
Grazing restricted. An owner of managed forest land may not permit domesticated animals to graze on managed forest land.
77.875 History
History: 1985 a. 29.
77.88
77.88
Withdrawal; transfer of ownership; nonrenewal. 77.88(1)(1)
Withdrawal by department order. 77.88(1)(a)(a) The department may, at the request of the owner of managed forest land or of the governing body of the municipality in which any managed forest land is located, or at its own discretion, investigate to determine whether the designation as managed forest land should be withdrawn. The department shall notify the owner of the land and the chairperson of the town or the president of the village in which the land is located of the investigation.
77.88(1)(b)
(b) Following an investigation under
par. (a), the department may order the withdrawal of all or any part of a parcel of managed forest land for any of the following reasons:
77.88(1)(b)2.
2. The owner's failure to comply with this subchapter or the management plan.
77.88(1)(b)4.
4. The owner's development or use of any part of the parcel for a purpose which is incompatible with the purposes specified in
s. 77.80.
77.88(1)(b)5.
5. The owner's posting of signs or otherwise denying access to open managed forest land.
77.88(1)(c)
(c) If the department determines that land should be withdrawn, it shall issue an order withdrawing the land as managed forest land and shall assess against the owner the tax under
sub. (5).
77.88(2)
(2) Sale or transfer of ownership. 77.88(2)(a)(a) Except as provided in
par. (am), an owner may sell or otherwise transfer ownership of all or part of the owner's managed forest land if the land transferred is one of the following:
77.88(2)(a)2.
2. All of an owner's managed forest land within a quarter quarter section.
77.88(2)(a)3.
3. All of an owner's managed forest land within a government lot or fractional lot as determined by the U.S. government survey plat.
77.88(2)(am)
(am) If the land transferred under
par. (a) does not meet the eligibility requirements under
s. 77.82 (1), 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).
77.88(2)(b)
(b) 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 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 petition the department for renewal of the order if the parcel contains less than 10 acres. No withdrawal tax under
sub. (5) may be assessed when the remaining land is withdrawn at the expiration of the order.
77.88(2)(c)
(c) If the remaining land 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 tax under
sub. (5). Notwithstanding
s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this paragraph.
77.88(2)(d)
(d) 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 $20 fee which shall be deposited in the conservation fund and credited to the appropriation under
s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under
s. 77.82 (8).
77.88(2)(e)
(e) The transferred land shall remain 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 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. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership.
77.88(2)(f)
(f) If the transferee does not provide the department with the certification required under
par. (e), the department shall issue an order withdrawing the land and shall assess against the transferee the tax under
sub. (5). Notwithstanding
s. 77.90, the transferee is not entitled to a hearing on an order withdrawing land under this paragraph.
77.88(3)
(3) Voluntary withdrawal. An owner may request that the department withdraw all or any 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), the department shall issue an order withdrawing the land subject to the request and shall assess against the owner the tax under
sub. (5).
77.88(4)
(4) Nonrenewal. If an owner does not petition the department to renew a managed forest land order, the department shall order the land withdrawn at the expiration of the order. No withdrawal tax under
sub. (5) shall be assessed.
77.88(5)
(5) Withdrawal tax. The withdrawal tax shall be determined as follows:
77.88(5)(a)
(a) Except as provided in
par. (am), for land withdrawn during an initial managed forest land order, the withdrawal tax shall be the higher of the following:
77.88(5)(a)1.
1. An amount equal to the product of the total net property tax rate in the municipality in the year prior to the withdrawal and the assessed value of the land for the same year, as computed by the department of revenue, multiplied by the number of years the land was designated as managed forest land, less any amounts paid by the owner under
ss. 77.84 (2) (a) and
77.87.
77.88(5)(a)2.
2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under
ss. 77.84 (2) (a) and
77.87.
77.88(5)(am)
(am) For land that is withdrawn within 10 years after the date on which an initial managed forest land order was issued under
s. 77.82 (8) for a petition approved under
s. 77.82 (7) (d), the withdrawal tax shall be the higher of the following:
77.88(5)(am)2.
2. The amount calculated under
s. 77.10 (2) that would have applied to the land on the date on which the order was issued for the land under
s. 77.82 (8).
77.88(5)(b)
(b) For land withdrawn after the renewal of a managed forest land order, the withdrawal tax shall be the higher of the following:
77.88(5)(b)1.
1. An amount equal to the product of the total net property tax rate in the municipality in the year prior to the withdrawal and the assessed value of the land for the same year, as computed by the department of revenue, multiplied by the number of years since the renewal, less any amounts paid by the owner under
ss. 77.84 (2) (a) and
77.87.
77.88(5)(b)2.
2. Five percent of the stumpage value of the merchantable timber on the land, less any amounts paid by the owner under
ss. 77.84 (2) (a) and
77.87.
77.88(6)
(6) Determination of stumpage value. In determining the stumpage value of merchantable timber for purposes of this section, an estimator agreed upon by the parties or, if they cannot agree, a forester appointed by a judge of the circuit court in the county in which the land is located shall estimate the volume of merchantable timber on the land. The estimate obtained shall be final. The department shall determine the current stumpage value of the merchantable timber, based on the rule promulgated under
s. 77.91 (1). The owner shall pay the entire cost of obtaining the estimate.
77.88(7)
(7) Payment; delinquency. A tax under
sub. (5) is due and payable to the department on the last day of the month following the effective date of the withdrawal order. Amounts received shall be credited to the conservation fund. If the owner of the land fails to pay the tax, the department shall certify to the taxation district clerk the amount due. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
77.88(8)
(8) Exception. No withdrawal tax may be assessed against an owner who transfers ownership of managed forest land for a public road or railroad or utility right-of-way. No withdrawal tax may be assessed against an owner who transfers ownership of managed forest land for a park, recreational trail, wildlife or fish habitat area or a public forest to the federal government, the state or a local governmental unit, as defined in
s. 66.299 (1) (a). The department may not order withdrawal of the remainder of the land unless the remainder fails to meet the eligibility requirements under
s. 77.82 (1).
77.88(9)
(9) Order; miscellaneous provisions. 77.88(9)(a)(a) Each withdrawal order issued under this section shall include the legal description of the land withdrawn.
77.88(9)(b)
(b) The department shall notify the owner in writing of the withdrawal order, stating the reason for the withdrawal.
77.88(9)(c)
(c) The department shall mail a copy of the withdrawal order to each person specified under
s. 77.82 (8).
77.88(9)(d)
(d) A withdrawal order issued before December 15 of any year takes effect on the January 1 after the date of issuance. A withdrawal order issued on or after December 15 of any year takes effect on the 2nd January 1 after the date of issuance.
77.88(9)(e)
(e) If less than a total parcel of managed forest land is withdrawn, the department shall amend the order under
s. 77.82 and the management plan to correct the description of the remaining land.
77.88(10)
(10) Applicable taxes. Chapter 70 applies to any land withdrawn from the managed forest land program under this section.
77.88(11)
(11) Liability for previous taxes. Withdrawal of land under this section does not affect the liability of the owner for previously levied taxes under
s. 77.84 or
77.87.
