77.76(4)
(4) There shall be retained by the state 1.5% of the taxes collected for taxes imposed by special districts under
ss. 77.705 and
77.706 and
1.75% of the taxes collected for taxes imposed by counties under
s. 77.70 to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.
77.77
77.77
Transitional provisions. 77.77(1)
(1) The gross receipts from services subject to the tax under
s. 77.52 (2) are not subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services is not due, if those services are billed to the customer and paid for before the effective date of the county ordinance, special district resolution or rate increase, whether the service is furnished to the customer before or after that date.
77.77(2)
(2) Lease or rental receipts from tangible personal property that the lessor is obligated to furnish at a fixed price under a contract entered into before the effective date of a county ordinance or special district resolution are subject to the taxes under this subchapter on the effective date of the ordinance or resolution, as provided for the state sales tax under
s. 77.54 (18).
77.77(3)
(3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.
77.77 History
History: 1985 a. 41;
1995 a. 56.
77.78
77.78
Registration. No motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.
77.78 History
History: 1985 a. 41;
1995 a. 56.
77.785
77.785
Duties of retailers. 77.785(1)(1) All retailers shall collect and report the taxes under this subchapter on the gross receipts from leases and rentals of property under
s. 77.71 (4).
77.785(2)
(2) Prior to registration or titling, boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, mobile home and snowmobile dealers shall collect the taxes under this subchapter on sales of items under
s. 77.71 (4). The dealer shall remit those taxes to the department of revenue along with payments of the taxes under
subch. III.
77.785 History
History: 1985 a. 41;
1987 a. 141.
77.79
77.79
Relation to subch. III. The provisions of
subch. III; including those related to exemptions, exceptions, exclusions and the retailers' discount; that are consistent with this subchapter, as they apply to the taxes under that subchapter, apply to the taxes under this subchapter.
77.79 History
History: 1985 a. 41;
1999 a. 32.
MANAGED FOREST LAND
77.80
77.80
Purpose. The purpose of this subchapter is to encourage the management of private forest lands for the production of future forest crops for commercial use through sound forestry practices, recognizing the objectives of individual property owners, compatible recreational uses, watershed protection, development of wildlife habitat and accessibility of private property to the public for recreational purposes.
77.80 History
History: 1985 a. 29.
77.81
77.81
Definitions. In this subchapter:
77.81(1)
(1) "Department" means the department of natural resources.
77.81(2)
(2) "Forestry" means managing forest lands and their related resources, including trees and other plants, animals, soil, water and air.
77.81(3)
(3) "Merchantable timber" means standing trees which, because of their size and quality, are salable.
77.81(4)
(4) "Municipality" means a town or village.
77.81 History
History: 1985 a. 29.
77.82
77.82
Managed forest land; petition. 77.82(1)(a)(a) A parcel of land is eligible for designation as managed forest land only if it fulfills the following requirements:
77.82(1)(a)1.
1. It consists of at least 10 contiguous acres in a single municipality, 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 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 acres, if that part meets the requirement under
subd. 2. and is not ineligible under
par. (b).
77.82(1)(a)2.
2. At least 80% of the parcel must be producing or capable of producing a minimum of 20 cubic feet of merchantable timber per acre per year.
77.82(1)(b)
(b) The following land is not eligible for designation as managed forest land:
77.82(1)(b)1.
1. A parcel of which more than 20% consists of land that is unsuitable for producing merchantable timber, including water, marsh, muskeg, bog, rock outcrops, sand dunes, farmland, roadway or railroad and utility rights-of-way.
77.82(1)(b)2.
2. A parcel that is developed for commercial recreation, for industry or for any other use determined by the department to be incompatible with the practice of forestry.
77.82(1)(b)3.
3. A parcel that is developed for a human residence.
77.82(1)(bn)
(bn) For purposes of
par. (b) 3., the department by rule shall define "human residence" to include a residence of the petitioner regardless of whether it is the petitioner's primary residence. The definition may also include up to one acre surrounding the residence for a residence that is not the petitioner's primary residence.
77.82(1)(c)
(c) In addition to the requirements under
pars. (a) and
(b), for land subject to a petition under
sub. (4m), all forest croplands owned by the petitioner on the date on which the petition is submitted that are located in the municipality for which the petition is submitted shall be included in the petition.
77.82(2)
(2) Petition. Any owner of land may petition the department to designate any eligible parcel of land as managed forest land. A petition may include any number of eligible parcels under the same ownership in a single municipality. Each petition shall be submitted on a form provided by the department and shall be accompanied by a nonrefundable $10 application fee unless a different amount of 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). Each petition shall include all of the following:
77.82(2)(b)
(b) The legal description or the location and acreage of each parcel of land.
77.82(2)(c)
(c) The legal description of the area in which the parcel is located.
77.82(2)(d)
(d) A description of the physical characteristics of the land, in sufficient detail to enable the department to determine if it meets the eligibility requirements under
sub. (1).
77.82(2)(e)
(e) A statement of the owner's forest management objectives for the production of merchantable timber, in sufficient detail to provide direction for the development and approval of a management plan. The petition may also state additional forest management objectives, which may include wildlife habitat management, aesthetic considerations, watershed management and recreational use.
77.82(2)(f)
(f) Proof that each person holding any encumbrance on the land agrees to the petition.
77.82(2)(g)
(g) A map, diagram or aerial photograph showing the location and acreage of any area that will be designated as closed to the public under
s. 77.83.
77.82(2)(h)
(h) Whether the land will be designated as managed forest land for 25 or 50 years.
77.82(2)(i)
(i) If a proposed management plan is not submitted with the petition, a request that the department prepare a management plan.
77.82(3)(a)(a) The petitioner may submit a proposed management plan for the entire acreage of each parcel with the petition. The department, after considering the owner's forest management objectives as stated under
sub. (2) (e), shall either approve or disapprove the proposed plan. If the department disapproves a plan, it shall inform the petitioner of the changes necessary to qualify the plan for approval.
77.82(3)(b)
(b) If the petitioner requests that the department prepare the management plan, the department shall comply with the request.
77.82(3)(c)
(c) To qualify for approval, a management plan shall include all of the following:
77.82(3)(c)2.
2. The legal description of the parcel or of the area in which the parcel is located.
77.82(3)(c)3.
3. A statement of the owner's forest management objectives.
77.82(3)(c)4.
4. A map, diagram or aerial photograph which identifies both forested and unforested areas of the land, using conventional map symbols indicating the species, size and density of vegetation and the other major features of the land.
77.82(3)(c)5.
5. A map, diagram or aerial photograph which identifies the areas designated as open and closed under
s. 77.83.
77.82(3)(c)6.
6. A description of the forestry practices, including harvesting, thinning and reforestation, that will be undertaken during the term of the order, specifying the period in which each is intended to be completed.
77.82(3)(c)7.
7. A description of soil conservation practices that may be necessary to control any soil erosion that may result from the forestry practices specified under
subd. 6.
77.82(3)(d)
(d) The management plan may also specify activities that will be undertaken for the management of forest resources other than trees, including wildlife habitat, watersheds and aesthetic features.
77.82(3)(e)
(e) A management plan shall contain a statement that the owner agrees to comply with all of its terms and with the conditions of this subchapter and shall be signed by the owner and a representative of the department.
77.82(3)(f)
(f) An owner and the department may mutually agree to amend a management plan.
77.82(4)
(4) Additions to managed forest land. An owner may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's designated land. The petition shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established in the same manner as the fee under
sub. (2). The fee shall be deposited in the conservation fund and credited to the appropriation under
s. 20.370 (1) (cr). The petition shall be submitted on a department form and shall contain any additional information required by the department.
77.82(4m)
(4m) Conversion of forest croplands to managed forest land. 77.82(4m)(a)(a) An owner of land that is entered as forest croplands under
s. 77.02 may petition the department under
sub. (2) to convert all or a portion of the land to managed forest land, subject to
sub. (1) (c).
77.82(4m)(b)
(b) A petition under this subsection shall specify whether the order designating the land as managed forest land will remain in effect for 25 years or 50 years, as elected by the owner.
77.82(4m)(bn)
(bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be deposited in the conservation fund and credited to the appropriation under
s. 20.370 (1) (cr).
77.82(4m)(c)
(c) A petition under this subsection must be submitted after September 1, 1994, and before January 1, 1998.
77.82(4m)(d)
(d) An owner of land who has filed a conversion petition under this subsection and who has requested that the department prepare a management plan under
sub. (3) (b) may withdraw the request and not have it prepared by the department if the owner determines that the department is not preparing the management plan in a timely manner.
77.82(5)
(5) Notice of petition; request for denial. 77.82(5)(a)(a) Upon receipt of a petition under
sub. (2),
(4) or
(4m), the department shall provide written notice of the petition to the clerk of the municipality in which the land is located.
77.82(5)(b)
(b) The governing body of the municipality in which the proposed managed forest land is located or a resident or property tax payer of the municipality may, within 15 days after the notice under
par. (a) is provided, request the department to deny the petition on the grounds that the land fails to meet the eligibility requirements under
sub. (1) or that, if the addition is approved, the entire parcel will fail to meet those eligibility requirements. The request shall be in writing and shall specify the reason for believing that the land is or would be ineligible.
77.82(6)(a)(a) The department shall conduct any investigation necessary to reach a decision on a petition.
77.82(6)(b)1.1. If the department determines, after receipt of a request under
sub. (5) (b) or as a result of its investigation, that further information is needed, it may schedule a public hearing to take testimony relating to the eligibility of the land.
77.82(6)(b)2.
2. At least 10 days before the date of the hearing, the department shall mail written notice of the date, time and place of the hearing to the petitioner, each person who submitted a request under
sub. (5) (b) and the clerk of the municipality in which the land is located.
77.82(6)(b)3.
3. A public hearing held under this paragraph may be adjourned. No notice of the adjourned hearing is required other than an announcement of the date, time and place given at the initial hearing by the person presiding at the hearing.
77.82(7)(a)(a) After considering the testimony presented at the public hearing, if any, the facts discovered by its investigation and the land use in the area in which the land is located, the department shall approve a petition under
sub. (2) or
(4m) if it determines all of the following:
77.82(7)(a)1.
1. That the land meets the eligibility requirements under
sub. (1).
77.82(7)(a)2.
2. That all facts stated in the petition are correct.
77.82(7)(a)3.
3. That a stand of merchantable timber will be developed on at least 80% of the land within a reasonable period of time.
77.82(7)(a)4.
4. That the use of the land as managed forest land is not incompatible with the existing uses of the land in the municipality in which it is located.
77.82(7)(b)
(b) After considering the testimony presented at the public hearing, if any, and the facts discovered by its investigation, the department shall approve a petition under
sub. (4) if it determines all of the following:
77.82(7)(b)1.
1. That all facts stated in the petition are correct.
77.82(7)(b)2.
2. That the total parcel with the addition will meet the eligibility requirements under
sub. (1).
77.82(7)(b)3.
3. That there are no delinquent taxes on either the land originally designated or on the proposed additional parcel.
77.82(7)(b)4.
4. That the owner agrees to any amendments to the management plan determined by the department to be necessary as a result of the addition.
77.82(7)(c)
(c) Except as provided in
par. (d), if a petition is received on or before January 31 of any year from a petitioner who owns less than 1,000 acres in this state or on or before March 31 of any year from any other petitioner, the department shall investigate and shall either approve the petition and issue the order under
sub. (8) or deny the petition on or before the following November 21.
