Pamela Haack, Department of Regulation and Licensing, Office of Legal Counsel, 1400 East Washington Avenue, Room 171, P.O. Box 8935, Madison, Wisconsin 53708-8935. Telephone: (608) 266-0495.

Email: pamela.haack@drl.state.wi.us.

Comments may be submitted to Pamela Haack at the Department of Regulation and Licensing, Office of Legal Counsel, 1400 East Washington Avenue, Room 171, P.O. Box 89235, Madison, Wisconsin 53708-8935. Email to pamela.haack@drl.state.wi.us. Comments must be received on or before June 13, 2005 to be included in the record of rule-making proceedings.

SECTION 1. Opt 5.02 (5) is created to read:

Opt 5.02 (5) “Limited eye screening" means an event where no spectacle prescription, contact lens prescription or treatment or management plan is generated.

SECTION 2. Opt 5.08 (2) (d) is created to read:

Opt 5.08 (2) (d) Where a limited eye screening is performed.

SECTION 3. The Note following Opt 5.10 (3) is amended to read:

Note: Federal Trade Commission Rule Rules 16 CFR 315.3 and 16 CFR 456.2 (a) requires require the release of a spectacle prescription but does not require the release of a and contact lens prescription prescriptions. Under s. Opt 5.16, it is unprofessional conduct for an optometrist to fail to release, upon request by a patient and at no cost to the patient, a copy of the patient's contact lens prescription following release of the patient from contact lens fitting and initial follow-up care.

SECTION 4. Opt 5.16 is amended to read:

Opt 5.16 Contact lens prescription release. It shall be unprofessional conduct for an optometrist to fail to release, upon request by a patient and at no cost to the patient, a copy of the patient's contact lens prescription following release of the patient from contact lens fitting and initial follow-up care.

SECTION 5. Opt 6.02 (3) is created to read:

Opt 6.02 (3) “Hardship" means serious illness, as determined by a licensed health care provider, or some other personal adversity, as determined by the board.

SECTION 6. The Note following Opt 6.03 (2) is repealed.

SECTION 7. Opt 6.04 (1) is amended to read:

Opt 6.04 Continuing education. (1) A certificate holder shall complete 30 hours of approved continuing education relating to diagnosis and management of eye disease or removal of superficial foreign bodies from the eye or from an appendage to the eye in each biennial registration period. Seven A minimum of 7 of the 30 hours must shall be in the diagnosis and management of approved glaucoma education, and 2 of the 30 hours must relate to the responsible use of controlled substances and substance abuse concerns, new drugs used for ophthalmic therapeutic purposes which have been approved by the federal food and drug administration or other topics as designated by the board. Except as provided in sub. (2), approved continuing education hours shall relate to the diagnosis and management of eye disease or the removal of superficial foreign bodies from the eye or from an appendage to the eye.

SECTION 8. The Note following Opt 6.04 (1) is repealed.

SECTION 9. Opt 6.04 (2) is renumbered Opt 6.04 (2m).

SECTION 10. Opt 6.04 (2) is created to read:

Opt 6.04 (2) No more than a combined total of 6 hours of continuing education per biennium may be claimed for course work that relates to one or more of the following subject matter:

(a) Contact lens.

(b) Functional vision – pediatrics.

(c) General optometry.

(d) Low vision.

(e) Jurisprudence.

(f) Practice management.

SECTION 11. Opt 6.04 (6) and (7) are created to read:

Opt 6.04 (6) Except as provided in sub. (7), no more than a combined total of 6 hours of continuing education per biennium may be claimed for course work obtained through alternative delivery methods such as home-study courses, self-study packages, computer courses, televideo conferencing, or other delivery methods approved by the board under s. Opt 6.05 (5).

(7) The board may permit a certificate holder to claim more than 6 hours of continuing education per biennium for course work obtained through alternative delivery methods such as home-study courses, self-study packages, computer courses, televideo conferencing, or other delivery methods approved by the board, if the credential holder submits evidence, satisfactory to the board, of hardship.

SECTION 12. Opt 6.05 (2) (a) and (b) are amended to read:

Opt 6.05 (2) (a) The subject matter of the course pertains to therapeutic pharmaceuticals, removal of superficial foreign bodies from the eye or from an appendage to the eye, responsible use of controlled substances and substance abuse concerns, new drugs used for ophthalmic therapeutic purposes which have been approved by the federal food and drug administration, or other topics as designated by the board the practice of optometry.

(b) The provider of the continuing education course agrees to monitor the attendance and furnish a certificate of attendance to each participant. The certificate of attendance shall certify successful completion of the course.

SECTION 13. Opt 6.05 (4) is repealed.

SECTION 14. Opt 6.05 (6) is renumbered Opt 6.05 (6) (intro.) and is amended to read:

Opt 6.05 (6) (intro.) A continuing education course approved by the council on optometric practitioner education Council on Optometric Practitioner Education (COPE) which satisfies the criteria established under sub. (2), and is included in one of the following categories established by COPE, may shall be approved by the board without receipt of a course approval application from the provider.:

SECTION 15. Opt 6.05 (6) (a) to (o) are created to read:

Opt 6.05 (6) (a) CL - Contact lens.

(b) FV - Functional vision – pediatrics.

(c) G – Glaucoma.

(d) GO - General optometry.

(e) JP – Jurisprudence.

(f) LV - Low vision.

(g) NO - Neuro-optometry.

(h) OS - Management of ophthalmic surgery.

(i) PD - Principles of diagnosis.

(j) PH – Pharmacology.

(k) PM - Practice management.

(L) RS - Refractive surgery management.

(m) SD - Systemic disease.

(n) TA - Treatment anterior segment.

(o) TP - Treatment posterior segment.

SECTION 16. The Note following Opt 6.05 (6) is amended to read:

Note: The Council on Optometric Practitioner Education (COPE) is a committee of the International Association of Boards of Examiners in Optometry, Inc., (IAB). An application for course approval by COPE may be obtained at 4330 East West Highway, Suite 1117, Bethesda, Maryland 20814-4408 1750 South Brentwood Boulevard, Suite 503, St. Louis, MO 63144-1341.

Notice is hereby given that, pursuant to s. 227.11 (2), Stats., and interpreting s. 70.32 (2r) (c), Stats., the Department of Revenue will hold a public hearing at the time and place indicated below, to consider the amendment of rules relating to 2005 agricultural use value.

Analysis Prepared by the Department of Revenue

Statutory authority: s. 227.11 (2), Stats.

Statute interpreted: s. 70.32 (2r) (c), Stats.

Explanation of agency authority: Each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.

Related statute or rule: s. 70.32 (2r) (c), Stats.

Plain language analysis: Pursuant to s. 70.32 (2r) (c), the assessment of agricultural land is assessed according to the income that could be generated from its rental for agricultural use. Wisconsin Chapter Tax 18 specifies the formula that is used to estimate the net rental income per acre. The formula estimates the net income per acre of land in corn production based on a 5-year average corn price per bushel, cost of corn production per bushel and corn yield per acre. The net income is divided by a capitalization rate that is based on a 5-year average interest rate for a medium-sized, 1-year adjustable rate mortgage and net tax rate for the property tax levy two years prior to the assessment year.

For reasons of data availability, there is a three-year lag in determining the 5-year average. Thus, the 2003 use value is based on the 5-year average corn price, cost and yield for the 1996-2000 period, and the capitalization rate is based on the 5-year average interest rate for the 1998-2002 period. The 2005 use value is to be based on the 5-year average corn price, cost and yield for the 1998-2002 period, and the capitalization rate is to be based on the 2000-2004 period.

The data for the 1998-2002 period yields negative net income per acre due to declining corn prices and increasing costs of corn production. As a result, reliance on data for the 1998-2002 period will result in negative use values.

Under the proposed rule order, the 2005 average net income per acre of agricultural land is to be based on corn yield, production and price data for the 1996-2000 period and interest and tax rate data for the 1998-2002 period as detailed in the summary of factual data section below.

Summary of, and comparison with, existing or proposed federal regulation: There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.

Comparison with rules in adjacent states: The valuation of agricultural land in Illinois, Michigan and Minnesota are specified by statute; therefore, there are no administrative rules related to agricultural valuation in these states. The Iowa administrative rule related to agricultural valuation provides no detail regarding the formula used to calculate agricultural land value; reference is made to the Iowa real property appraisal manual.

Summary of factual data and analytical methodologies: Under the proposed rule order, the 2005 average net income per acre of agricultural land is to be based on the following:

• the 5-year average corn yield per acre from 1996 to 2000,

• the 5-year average market corn price per bushel from 1996 to 2000, and

• the 5-year average cost of corn production per bushel from 1996 to 2000.

The rule also specifies that the 2005 use values will be based on a capitalization rate that is the sum of the following:

• the 5-year average interest rate for a medium sized, 1-year adjustable rate mortgage for farm loans for the period from 1998 to 2002, and

• the net property tax rate for each municipality for 2001 taxes, payable 2002.

Analysis and supporting documents used to determine effect on small business: The department has prepared a fiscal estimate regarding this proposed rule order. It was determined that there is not a significant fiscal effect on small business.

This proposed rule order does not have a significant fiscal effect on small business.

The proposed rule amending ch. Tax 18 would have the effect of freezing the 2005 assessment of agricultural land at 2003 levels. The proposed permanent rule is identical to the emergency rule promulgated December 29, 2004.

Under the current rule, the 2005 use value of agricultural land would be based on the 5-year average corn price, cost and yield for the 1998-2002 period, and the capitalization rate is based on the 5-year average interest rate for the 2000-2004 period.

Using the data for these periods, it is estimated that agricultural land values would be negative. It is unclear how property with negative values would be taxed.

Under the proposed permanent rule, the 2005 use values are to be based on the same data used to calculate the 2003 use values. As a result, statewide agricultural land values will approximately equal the estimated 2005 value of $1.95 billion.

Under the proposed permanent rule, local assessors will apply 2003 unit values to calculate 2005 values; however, parcel records and land values will require updates due to new assessment ratios and possible changes in land use.

Under the proposed rule, there will be no loss of state forestry tax revenue. To the extent that the current rule would result in an exemption of agricultural land and therefore a loss of state forestry tax revenue, the proposed rule would result in an increase in $390,000 in state forestry tax revenues ($1.95 billion x .0002) relative to current law.