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93.54(3) (3) The department shall inform the department of revenue of every taxpayer certified under sub. (1) and the amount of credits allocated to the taxpayer.
93.54(4) (4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
93.54 History History: 2009 a. 295; 2011 a. 32 s. 3367; Stats. 2011 s. 93.54; 2011 a. 260 s. 80.
93.54 Cross-reference Cross-reference: See also ch. ATCP 165, Wis. adm. code.
93.545 93.545 Meat processing facility investment credit.
93.545(1)(1) The department shall implement a program to certify taxpayers as eligible for the meat processing facility investment credit under ss. 71.07 (3r), 71.28 (3r), and 71.47 (3r).
93.545(2) (2) If the department certifies a taxpayer under sub. (1), the department shall determine the amount of credits to allocate to that taxpayer. The total amount of meat processing facility investment credits allocated to taxpayers in fiscal year 2009-10 may not exceed $300,000 and the total amount of meat processing facility investment credits allocated to taxpayers in fiscal year 2010-11, and in each fiscal year thereafter, may not exceed $700,000.
93.545(3) (3) The department shall inform the department of revenue of every taxpayer certified under sub. (1) and the amount of credits allocated to the taxpayer.
93.545(4) (4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
93.545 History History: 2009 a. 2; 2011 a. 32 s. 3370; Stats. 2011 s. 93.545.
93.545 Cross-reference Cross-reference: See also ch. ATCP 164, Wis. adm. code.
93.547 93.547 Woody biomass harvesting and processing credit.
93.547(1)(1) The department shall implement a program to certify taxpayers as eligible for the woody biomass harvesting and processing credit under ss. 71.07 (3rm), 71.28 (3rm), and 71.47 (3rm).
93.547(2) (2) If the department certifies a taxpayer under sub. (1), the department shall determine the amount of credits to allocate to that taxpayer. The total amount of woody biomass harvesting and processing credits allocated to taxpayers in any fiscal year may not exceed $900,000. In each fiscal year, the department shall allocate $450,000 in tax credits to businesses that, individually, have no more than $5,000,000 in gross receipts from doing business in this state for the taxable year in which the credit is claimed.
93.547(3) (3) The department shall inform the department of revenue of every taxpayer certified under sub. (1) and the amount of credits allocated to the taxpayer.
93.547(4) (4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
93.547 History History: 2009 a. 269; 2011 a. 32 s. 3372; Stats. 2011 s. 93.547.
93.547 Cross-reference Cross-reference: See also ch. ATCP 166, Wis. adm. code.
93.55 93.55 Chemical and container collection grants.
93.55(1)(1) Definitions. In this section:
93.55(1)(a) (a) "Chemical" means a chemical, including a pesticide, that is used for agricultural purposes.
93.55(1)(b) (b) "Pesticide" has the meaning given in s. 94.67 (25).
93.55(2) (2)Collection grants. The department may award a grant to a county for a chemical and container collection program. A grant under this subsection may not fund more than 75 percent of the cost of a program. Costs eligible for funding include the cost of establishing a collection site for chemicals and chemical containers, the cost of transporting chemical containers to a dealer or distributor for refill and reuse or to a hazardous waste facility, as defined in s. 291.01 (8), and costs associated with the proper use and handling and disposal or recycling of chemicals and chemical containers. Grants shall be paid from the appropriation under s. 20.115 (7) (va).
93.55(2m) (2m)Farmer liability. To the extent permitted under federal regulations, a county establishing a chemical and container collection program under sub. (2), in cooperation with the department, shall ensure that a farmer, as defined in s. 102.04 (3), who participates in the program is not liable for chemicals or chemical containers collected under the program after the farmer relinquishes control over the chemicals or chemical containers.
93.55 Cross-reference Cross-reference: See also ch. ATCP 34, Wis. adm. code.
93.57 93.57 Household hazardous waste. The department shall administer a grant program to assist municipalities and regional planning commissions in creating and operating local programs for the collection and disposal of household hazardous waste. The department may also provide grants under this section for county, municipal, and regional planning commission programs to collect unwanted prescription drugs. The department may not make a grant under this section in an amount that exceeds 75 percent of the cost of a program. The department shall allocate two-thirds of the funds available from the appropriation account under s. 20.115 (7) (va) in each fiscal year for grants under this section.
93.57 History History: 1985 a. 29; 1995 a. 227 s. 699; Stats. 1995 s. 299.41; 2001 a. 109; 2003 a. 33 s. 2481s; Stats. 2003 s. 93.57; 2007 a. 20.
93.57 Cross-reference Cross-reference: See also chs. ATCP 34 and NR 187, Wis. adm. code.
93.70 93.70 Conservation reserve enhancement program.
93.70(1)(1) The department may expend funds from the appropriation account under s. 20.866 (2) (wf) to improve water quality, erosion control and wildlife habitat through participation by this state in the conservation reserve enhancement program as approved by the secretary of the federal department of agriculture under 16 USC 3834 (f) (4).
93.70(2) (2) The department may not make a payment under sub. (1) to a person whose name appears on the statewide support lien docket under s. 49.854 (2) (b), unless the person provides to the department a payment agreement that has been approved by the county child support agency under s. 59.53 (5) and that is consistent with rules promulgated under s. 49.858 (2) (a).
93.70 History History: 1999 a. 9; 2003 a. 33.
93.73 93.73 Purchase of agricultural conservation easements.
93.73(1)(1) Legislative findings. The legislature finds all of the following:
93.73(1)(a) (a) That the preservation of farmland is important for current and future agricultural production in this state, including the production of food and other products needed to sustain the life, health, and welfare of the people of this state.
93.73(1)(b) (b) That the preservation of farmland is important for the current and future state economy and for the current and future environment of this state.
93.73(1)(c) (c) That purchases of agricultural conservation easements, as provided in this section, serve important public purposes of statewide significance.
93.73(1m) (1m)Definitions. In this section:
93.73(1m)(a) (a) "Agricultural conservation easement" means a conservation easement, as defined in s. 700.40 (1) (a), the purpose of which is to assure the availability of land for agricultural use.
93.73(1m)(b) (b) "Agricultural use" means any of the following:
93.73(1m)(b)1. 1. Any of the following activities conducted for the purpose of producing an income or livelihood:
93.73(1m)(b)1.a. a. Crop or forage production.
93.73(1m)(b)1.b. b. Keeping livestock.
93.73(1m)(b)1.c. c. Beekeeping.
93.73(1m)(b)1.d. d. Nursery, sod, or Christmas tree production.
93.73(1m)(b)1.e. e. Floriculture.
93.73(1m)(b)1.f. f. Aquaculture.
93.73(1m)(b)1.g. g. Fur farming.
93.73(1m)(b)1.h. h. Forest management.
93.73(1m)(b)1.i. i. Enrollment of land in a federal agricultural commodity payment program or a federal or state agricultural land conservation payment program.
93.73(1m)(b)2. 2. Any other use that the department, by rule, identifies as an agricultural use.
93.73(1m)(c) (c) "Cooperating entity" means a political subdivision or nonprofit conservation organization.
93.73(1m)(d) (d) "Fair market value" means value as determined by a professional appraisal that is approved by the department.
93.73(1m)(dm) (dm) "Livestock" means bovine animals, equine animals, goats, poultry, sheep, swine, farm-raised deer, farm-raised game birds, camelids, ratites, and farm-raised fish.
93.73(1m)(e) (e) "Nonprofit conservation organization" means a nonstock corporation, charitable trust, or other entity whose purposes include the acquisition of property for conservation or agricultural preservation purposes, that is described in section 501 (c) (3) of the Internal Revenue Code, that is exempt from federal income tax under section 501 (a) of the Internal Revenue Code, and that is a qualified organization under section 170 (h) (3) of the Internal Revenue Code.
93.73(1m)(f) (f) "Political subdivision" means a city, village, town, or county.
93.73(1m)(g) (g) "Professional appraisal" means an appraisal conducted by a certified general appraiser, as defined in s. 458.01 (8).
93.73(1m)(h) (h) "Purchase cost" means the amount paid to a landowner to acquire an agricultural conservation easement from the landowner.
93.73(1m)(i) (i) "Transaction costs" means out-of-pocket expenses incurred in connection with the acquisition, processing, recording, and documentation of an agricultural conservation easement, including out-of-pocket expenses for land surveys, land descriptions, real estate appraisals, title verification, preparation of legal documents, reconciliation of conflicting property interests, documentation of existing land uses, and closing. "Transaction costs" does not include costs incurred by a cooperating entity for staffing, overhead, or operations.
93.73(2) (2)Program.
93.73(2)(a)(a) The department shall administer a program under which it, together with cooperating entities, purchases agricultural conservation easements from willing landowners. The department may pay as its share of the cost to purchase an agricultural conservation easement under this section an amount that does not exceed the sum of the following:
93.73(2)(a)1. 1. Fifty percent of the fair market value of the agricultural conservation easement.
93.73(2)(a)2. 2. The reasonable transaction costs related to the purchase of the agricultural conservation easement.
93.73(2)(am) (am) The willingness of a landowner to convey an agricultural conservation easement for less than full market value does not reduce the amount that the department may pay as its share of the cost to purchase the agricultural conservation easement.
93.73(2)(b) (b) The department, after consultation with the council under sub. (13), shall solicit applications under sub. (3). The department shall issue each solicitation in writing and shall publish a notice announcing the solicitation. In soliciting applications, the department may specify the total amount of funds available, application deadlines, application requirements and procedures, preliminary criteria for evaluating applications, and other relevant information.
93.73(3) (3)Application. A cooperating entity may apply to participate in the program under this section by submitting an application that complies with requirements contained in the department's solicitation under sub. (2) (b) and that contains all of the following:
93.73(3)(a) (a) Identifying information for the cooperating entity, including information showing that the cooperating entity is a political subdivision or nonprofit conservation organization.
93.73(3)(b) (b) A description of the land that would be subject to the proposed agricultural conservation easement, including location, acreage, and current use.
93.73(3)(c) (c) The name and address of each owner of land that would be subject to the proposed agricultural conservation easement.
93.73(3)(d) (d) Evidence that all of the owners under par. (c) are willing to convey the proposed agricultural conservation easement.
93.73(3)(e) (e) An indication that the cooperating entity is willing to arrange the purchase of the proposed agricultural conservation easement in accordance with this section and share in the purchase cost, subject to reimbursement under sub. (9) of the department's agreed upon share of the costs.
93.73(3)(f) (f) The purpose of and rationale for the proposed agricultural conservation easement.
93.73(3)(g) (g) Information needed to evaluate the application using the criteria in sub. (4) and in the department's solicitation under sub. (2) (b).
93.73(4) (4)Application evaluation criteria. The department may not approve an application under sub. (3) unless all of the land that would be subject to the proposed agricultural conservation easement is in a farmland preservation area, as defined in s. 91.01 (16), and the department determines that purchase of the proposed agricultural conservation easement will serve a public purpose. In making this determination, the department shall consider all of the following criteria:
93.73(4)(a) (a) The value of the proposed agricultural conservation easement in preserving or enhancing agricultural production capacity in this state.
93.73(4)(b) (b) The importance of the proposed agricultural conservation easement in protecting or enhancing the waters of the state or in protecting or enhancing other public assets.
93.73(4)(c) (c) The extent to which the proposed agricultural conservation easement would conserve important or unique agricultural resources, such as prime soils and soil resources that are of statewide importance or are unique.
93.73(4)(d) (d) The extent to which the proposed agricultural conservation easement would be consistent with local land use plans and zoning ordinances, including any certified farmland preservation plans and zoning ordinances under ch. 91.
93.73(4)(e) (e) The extent to which the proposed agricultural conservation easement would enhance an agricultural enterprise area designated under s. 91.84.
93.73(4)(f) (f) The availability, practicality, and effectiveness of other methods to preserve the land that would be subject to the proposed agricultural conservation easement.
93.73(4)(h) (h) The proximity of the land that would be subject to the proposed agricultural conservation easement to other land that is protected for agricultural use or conservation use and the extent to which the proposed agricultural conservation easement would enhance that protection.
93.73(4)(i) (i) The likely cost-effectiveness of the proposed agricultural conservation easement in preserving land for agricultural use.
93.73(4)(j) (j) The likelihood that the land that would be subject to the proposed agricultural conservation easement would be converted to nonagricultural use if the land is not protected by the proposed agricultural conservation easement.
93.73(4)(k) (k) The apparent willingness of each landowner to convey the proposed agricultural conservation easement.
93.73(5) (5)Preliminary approval of applications. The department may give preliminary approval to an application under sub. (3) after evaluating the application under sub. (4) and consulting with the council under sub. (13). The department shall give its preliminary approval in writing. Approval of an application is contingent on the signing of a contract under sub. (6m).
93.73(6) (6)Information related to proposed easement. A cooperating entity that receives a preliminary approval under sub. (5) shall submit all of the following to the department:
93.73(6)(a) (a) A copy of the proposed instrument for conveying the agricultural conservation easement.
93.73(6)(b) (b) A professional appraisal of the proposed agricultural conservation easement, other than an appraisal obtained by an owner of the land that would be subject to the proposed agricultural conservation easement.
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2011-12 Wisconsin Statutes updated though 2013 Wis. Act 200 and all Supreme Court Orders entered before April 18, 2014. Published and certified under s. 35.18. Changes effective after April 18, 2014 are designated by NOTES. (Published 4-18-14)