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)1.1. Except as provided in
par. (d), if a petition is received on or before March 31 of any year from any petitioner other than a petitioner who owns less than 1,000 acres in this state, the department shall investigate and shall either approve the petition and issue the order under
sub. (8) or deny the petition before the following November 21.
77.82(7)(c)2.
2. Except as provided in
subd. 3. or
par. (d), if a petition is received on or before July 1 of any year from a petitioner who owns less than 1,000 acres in this state, the department shall investigate and shall either approve the petition and issue the order under
sub. (8) or deny the petition before November 21 of the year following the year in which the petition is received.
77.82(7)(c)3.
3. Except as provided in
par. (d), if a petition is received on or before May 15 of any year from a petitioner who owns less than 1,000 acres in this state, who, before the deadline established by the department by rule, submitted a draft management plan prepared by an independent certified plan writer, and who submits a completed plan, as defined by the department by rule, with the petition, the department shall investigate and shall either approve the petition and issue the order under
sub. (8) or deny the petition before the following November 21.
77.82(7)(d)
(d) The department shall approve or disapprove a petition under
par. (a) that is submitted under
sub. (4m) within 3 years after the date on which the petition is submitted to the department.
77.82(8)
(8) Order. If a petition under
sub. (2),
(4m), or
(12) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the petition. If a petition under
sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the petitioner with a copy of the order or amended order and shall also file a copy with the department of revenue, the supervisor of assessments and the clerk of each municipality in which the land is located, and shall record the order with the register of deeds in each county in which the land is located.
77.82(9)
(9) Effective date of order. An order or amended order under
sub. (8) issued before November 21 of any year takes effect on the January 1 after the date of issuance. An order or amended order under
sub. (8) issued on or after November 21 of any year takes effect on the 2nd January 1 after the date of issuance.
77.82(10)
(10) Denial. If the department denies a petition, it shall notify the petitioner in writing, stating the reason for the denial.
77.82(11)
(11) Duration. An order under this subchapter remains in effect for the period specified in the petition 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 as provided in
sub. (11m).
77.82(11g)
(11g) Withdrawal tax on converted forest croplands prohibited. No tax or interest may be assessed under
s. 77.10 (2) (a) on land converted to managed forest land pursuant to a petition approved under
sub. (7) (d).
77.82(11m)
(11m) Orders for the land in the lower Wisconsin state riverway. An owner of timber that is exempt under
s. 30.44 (3) (c) 2. shall comply with a rule regulating timber cutting and harvesting promulgated under
s. 30.42 (1) (d):
77.82(11m)(a)
(a) If the rule is not inconsistent with the order issued under
sub. (8); or
77.82(11m)(b)
(b) If the owner agrees to amend the order issued under
sub. (8) to require compliance with the rules.
77.82(12)
(12) Renewal. An owner of managed forest land may petition the department under
sub. (2) for renewal of the order. A petition filed by an owner of 1,000 acres or more in this state shall be filed no later than the March 31 before the expiration date of the order. A petition filed by an owner of less than 1,000 acres in this state shall be filed no later than the 2nd July 1 before the expiration date of the order, except that if the owner satisfies the requirement in
sub. (7) (c) 3., the petition shall be filed no later than the May 15 before the expiration date of the order. The petition shall specify whether the owner wants the order renewed for 25 or 50 years. The provisions under
subs. (5),
(6), and
(7) do not apply to a petition under this subsection. The department may deny the petition only if the land fails to meet the eligibility requirements under
sub. (1), if the owner has failed to comply with the management plan that is in effect on the date that the petition for renewal is filed, or if there are delinquent taxes on the land. If the petition is denied, the department shall state the reason for the denial in writing.
77.83
77.83
Closed, open and restricted areas. 77.83(1)(a)(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:
77.83(1)(a)1.
1. Up to 160 acres in each municipality, of which not more than 80 acres in each municipality may be land designated as managed forest land before April 28, 2004.
77.83(1)(a)2.
2. One or a combination of any 2 of the following in each municipality:
77.83(1)(a)2.b.
b. A government lot as determined by the U.S. government survey plat.
77.83(1)(a)2.c.
c. A fractional lot as determined by the U.S. government survey plat.
77.83(1)(b)
(b) If any area of an owner's managed forest land is already designated as closed, an addition to the land approved under
s. 77.82 (7) (b) may be designated as closed only under the following conditions:
77.83(1)(b)1.
1. The addition does not result in increasing the closed portion of the land to an area greater than that permitted under
par. (a).
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(1m)
(1m) Modification of designation. For a managed forest land order that takes effect on or after April 28, 2004, the owner of the managed forest land may modify the designation of a closed or open area 2 times during the term of the order. For a managed forest land order that takes effect before April 28, 2004, the owner of the managed forest land may modify the designation of a closed or open area 2 times during the period beginning with April 28, 2004, and ending with the expiration date of the order, regardless of whether the owner has previously modified the designation as authorized by rules promulgated by the department.
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. Each clerk of a municipality in which the land is located 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) For managed forest land orders that take effect before April 28, 2004, each owner of managed forest land shall pay to each municipal treasurer an acreage share of 74 cents per acre on or before January 31.
77.84(2)(am)
(am) For managed forest land orders that take effect on or after April 28, 2004, each owner of managed forest land shall pay to each municipal treasurer, on or before January 31, an amount that is equal to 5 percent of the average statewide property tax per acre of property classified under
s. 70.32 (2) (a) 6., as determined under
par. (cm), for each acre of managed forest land.
77.84(2)(b)
(b) For managed forest land orders that take effect before April 28, 2004, 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 each municipal treasurer on or before January 31.
77.84(2)(bm)
(bm) For managed forest land orders that take effect on or after April 28, 2004, in addition to the payment under
par. (am), each owner of managed forest land shall pay to each municipal treasurer, on or before January 31, an amount that is equal to 20 percent of the average statewide property tax per acre of property classified under
s. 70.32 (2) (a) 6., as determined under
par. (cm), for each acre that is designated as closed under
s. 77.83.
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(2)(cm)
(cm) For purposes of determining the per acre amounts under
pars. (am) and
(bm), in 2004 and in 2007 and each 5th year thereafter, the department of revenue shall determine the average statewide tax per acre of property classified under
s. 70.32 (2) (a) 6. by multiplying the average equalized value of property classified under
s. 70.32 (2) (a) 6., as determined under
s. 70.57, by the average tax rate determined under
s. 76.126.
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 fee under
s. 77.88 (5m) and the withdrawal tax, as determined under
s. 77.88 (5). The amount of the tax and the fee 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(1g)
(1g) Exemption. For a managed forest land order that takes effect on or after April 28, 2004, the owner of the managed forest land is exempt from payment of the yield tax under
sub. (1) for the first 5 years of the managed forest land order. The exemption under this subsection does not apply to any of the following orders:
77.87(1g)(a)
(a) An order converting forest cropland to managed forest land pursuant to a petition approved under
s. 77.82 (7) (d).
77.87(1g)(c)
(c) An order under
s. 77.82 (8) that designates as managed forest land forest cropland that was subject to a contract under
s. 77.03.
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.
77.875
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.
77.876
77.876
Noncompliance assessment. 77.876(1)
(1)
Assessment. The department shall certify to each municipality in which the property is located an owner's failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompliance assessment of $250 against the owner for each failure. The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address and to the municipality.
77.876(2)
(2) Payment. An assessment under
sub. (1) is due and payable to the municipality on the last day of the month following the date the certificate is mailed to the owner. The municipality shall collect interest at the rate of 12 percent per year on any assessment that is paid later than the due date.
77.876(3)
(3) Owner's liability. The owner is personally liable for an assessment under
sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut. If the merchantable timber cut is mingled with other wood products, the unpaid assessment 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.
77.876(4)
(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 clerk shall enter the delinquent amount on the property tax roll as a special charge.
77.876 History
History: 2003 a. 228;
2005 a. 299.
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 any 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. Except as provided in
par. (am), the department shall notify the owner of the land and the mayor of the city, the chairperson of the town, or the president of the village in which the land is located of the investigation.
77.88(1)(am)
(am) If a city or village is organized under
subch. I of ch. 64, the department shall notify the president of the city council or village board of any investigation under
par. (a).
