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) and the withdrawal fee under
sub. (5m).
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 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 (5m) may be assessed when the remaining land is withdrawn at the expiration of the order.
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 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.
77.88(2)(d)1.1. Within 30 days after a transfer of ownership, the transferee shall, on a form provided by the department, file with the department a report of the transfer signed by the transferee. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under
subd. 2. shall be 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)(d)2.
2. The department may establish by rule a different amount of each fee under
subd. 1. that will be credited to the appropriation under
s. 20.370 (1) (cr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.
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 to the plan, 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 withdrawal tax under
sub. (5) and the withdrawal fee under
sub. (5m). 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 withdrawal tax under
sub. (5) and the withdrawal fee under
sub. (5m). If the land being withdrawn is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request.
77.88(3g)
(3g) Withdrawal for construction of a residence. 77.88(3g)(a)(a) In this subsection, "parcel" means the acreage of contiguous land that is under the same ownership and that is described in the application for designation of that land as managed forest land.
77.88(3g)(am)
(am) Except as provided in
par. (b), upon the request of an owner to withdraw at least one acre of the owner's land as managed forest land, the department shall order withdrawal of the land if all of the following apply:
77.88(3g)(am)1.
1. The purpose for which the owner requests that the department withdraw the land is to construct a human residence.
77.88(3g)(am)2.
2. The land was designated as managed forest land before October 11, 1997.
77.88(3g)(am)3.
3. If the land is not subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for the construction of a human residence, the owner requests that the department withdraw not more than 3 acres of land.
77.88(3g)(am)4.
4. If the land is subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for the construction of a human residence that is more than one acre, the owner requests that the department withdraw not more than the acreage of land required by the applicable zoning ordinance for construction of a human residence.
77.88(3g)(b)
(b) The department may not order withdrawal of land under
par. (am) from a parcel of managed forest land if the department has previously ordered withdrawal of land under
par. (am) from that parcel of managed forest land.
77.88(3m)
(3m) Withdrawal for failure to pay personal property taxes. If an owner of managed forest land has not paid the personal property tax due for a building on managed forest land before the February settlement date under
s. 74.30 (1), the municipality in which the building is located shall certify to the department that a delinquency exists and shall include the legal description of the managed forest land on which the building is located in the certification. Immediately after receiving the certification, the department shall issue an order withdrawing the land as managed forest land and shall assess against the owner of the land 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 subsection.
77.88(4)
(4) Nonrenewal. If an owner does not file with the department an application 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) or withdrawal fee under
sub. (5m) may 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
pars. (am),
(ar), and
(b), for land withdrawn during a 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 past tax liability 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),
(am), and
(bp) 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 an application 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)(ar)
(ar) If any land designated as managed forest land under an expanded order is withdrawn before the expiration date of the original order, the withdrawal tax shall be the sum of the following:
77.88(5)(ar)1.
1. For the portion of the land that is designated as managed forest land under the original order, an amount equal to the product of the total net property tax rate in the municipality in the year prior to the year in which the expanded order is approved and the assessed value of the land for the same year, as computed by the department of revenue, multiplied by the number of years under the original order, less any amounts paid by the owner under
ss. 77.84 (2) (a) and
(bp) and
77.87 during the time the land was designated as managed forest land under the original order.
77.88(5)(ar)2.
2. An amount equal to the product of the total net property tax rate in the municipality in the year prior to this 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 land under the expanded order, less any amounts paid by the owner under
ss. 77.84 (2) (am) and
(bp) and
77.87 during the time the land is designated as managed forest land under the expanded order.
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 past tax liability multiplied by the number of years since the renewal, less any amounts paid by the owner under
ss. 77.84 (2) (a),
(am), and
(bp) and
77.87.
77.88(5)(c)
(c) For purposes of
pars. (a) 1. and
(b) 1., if the parcel of land is located in a single municipality, the past tax liability is an amount equal to the product of the total net property tax rate for that municipality in the year prior to the withdrawal multiplied by the assessed value of the parcel of land for the same year, as computed by the department of revenue. For purposes of
pars. (a) 1. and
(b) 1., if the parcel is located in more than one municipality, the past tax liability is an amount equal to the sum of the products calculated by multiplying the total net property tax rate for each municipality in the year prior to the withdrawal by the corresponding assessed value of the land in that municipality for the same year, as computed by the department of revenue.
77.88(5g)(a)(a) Upon the request of an owner of managed forest land, the department of revenue, with the assistance of the department, shall prepare an estimate of the amount of withdrawal tax that would be assessed under
sub. (5) if the department were to issue an order to withdraw the land under this section.
77.88(5g)(b)
(b) A request from an owner under this subsection shall be accompanied by a nonrefundable fee payable to the department of revenue of either $100 or the alternative nonrefundable fee calculated under
par. (c), whichever is greater.
77.88(5g)(c)
(c) The alternative nonrefundable fee shall be calculated by multiplying the total number of whole and partial acres by $5.
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 applicable stumpage value established under
s. 77.91 (1). The owner shall pay the entire cost of obtaining the estimate.
77.88(7)
(7) Payment; delinquency. Taxes under
sub. (5) and fees under
sub. (5m) are 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 or fee, 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)(a)(a) No withdrawal tax or withdrawal fee may be assessed against an owner who does any of the following:
77.88(8)(a)1.
1. Transfers ownership of managed forest land for a public road or railroad or utility right-of-way.
77.88(8)(a)2.
2. 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. 66.0131 (1) (a).
77.88(8)(a)3.
3. Transfers ownership of or leases not more than 10 acres of managed forest land to a county, city, village, or town for siting a public safety communications tower.
77.88(8)(b)
(b) The department may not order withdrawal of land remaining after a transfer of ownership is made under
par. (a) 1.,
2., or
3., after a lease is entered into under
par. (a) 3., or after the department orders withdrawal of land under
sub. (3g) (am) 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)1.1. Except as provided in
subd. 2., a withdrawal order issued before December 15 of any year takes effect on the January 1 after the date of issuance, and 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)(d)2.
2. An order that is issued for a withdrawal of land that is located within a proposed ferrous mining site takes effect on the date the order is issued.
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.
77.88 Annotation
The withdrawal provision of sub. (2) (f) is directory upon the DNR and therefore does not require the DNR to withdraw the subject property from the managed forest land program due to noncompliance with certification requirements. Warnecke v. Warnecke,
2006 WI App 62,
292 Wis. 2d 438,
713 N.W.2d 109,
05-0021.
77.883(1)(1) The department may not issue an order of withdrawal under
s. 77.88 (1) based on the cutting of timber or other activities on managed forest land if all of the following requirements are met:
77.883(1)(a)
(a) The cutting or activity is necessary to engage in bulk sampling, as defined in
s. 295.41 (7).
77.883(1)(b)
(b) The area that will be affected by the cutting or the activity does not exceed 5 acres.
77.883(1)(c)
(c) A bulk sampling plan has been filed with the department under
s. 295.45 and all approvals that are required for bulk sampling have been issued by the department.
77.883(1)(d)
(d) The revegetation plan that is part of the bulk sampling plan described under
par. (c) includes forestry practices that will ensure that the merchantable timber and other vegetation that will be cut or otherwise affected will be restored to the greatest extent possible.
77.883(2)
(2) The requirement under
sub. (1) (d) does not apply to managed forest land that is within a mining site described in a preapplication notification under
s. 295.465 or in an application for a mining permit under
s. 295.58.
77.883(3)
(3) Section 77.86 (1) (c) and
(d) do not apply to cutting of timber or another activity on managed forest land if all of the requirements in
sub. (1) (a) to
(d) are met.
77.883 History
History: 2013 a. 1.
77.885
77.885
Withdrawal of tribal lands. Upon request of an Indian tribe, the department shall order the withdrawal of land that is owned in fee that is designated as managed forest land from the managed forest land program. No withdrawal tax under
s. 77.88 (5) or withdrawal fee under
s. 77.88 (5m) may be assessed against an Indian tribe for the withdrawal of such land if all of the following apply:
77.885(1)
(1) The Indian tribe provides the department the date of the order to transfer the land to the United States to be held in trust for the tribe.
77.885(2)
(2) The tribe and the department have in effect a written agreement under which the tribe agrees that the land shall continue to be treated as managed forest land until the date on which the managed forest land order would have expired.
77.885 History
History: 2009 a. 28.
77.89
77.89
Distribution of moneys received. 77.89(1)
(1)
Payment to municipalities. By June 30 of each year, the department, from the appropriation under
s. 20.370 (5) (bv), shall pay 100 percent of each payment received under
ss. 77.84 (3) (b) and
77.87 (3) and 100 percent of each withdrawal tax payment received under
s. 77.88 (7) to the treasurer of each municipality in which is located the land to which the payment applies.
77.89(2)(a)(a) Each municipal treasurer shall pay 20% of each payment received under
sub. (1) and under
ss. 77.84 (2) (a),
(am), and
(bp),
77.85, and
77.876 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.
77.89(2)(b)
(b) The municipal treasurer shall pay all amounts received under
s. 77.84 (2) (b) and
(bm) to the county treasurer, as provided under
ss. 74.25 and
74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition, resource management activities, and grants under
s. 77.895.
77.89 Annotation
"Each municipality" in sub. (1) means every municipality where the property is presently located, not every municipality where the property has ever been located. When a parcel was annexed by a village and removed from the program, the village, and not the town that previously contained the parcel, was entitled to the withdrawal tax payment under sub. (1). Town of Somerset v. Department of Natural Resources,
2011 WI App 55,
332 Wis. 2d 777,
798 N.W.2d 282,
10-1501.
77.895
77.895
Grants for land acquisitions for outdoor activities. 77.895(1)(a)
(a) "Board" means the managed forest land board.
77.895(1)(b)
(b) "Land" means land in fee simple, conservation easements, and other easements in land.
77.895(1)(c)
(c) "Local governmental unit" means a city, village, town, or county.
