AB700-ASA1,30,422 77.88 (2) (c) Remaining land; requirements not met. If the remaining land
23remaining after a transfer under par. (a) does not meet the eligibility requirements
24under s. 77.82 (1) (a) 2. and (b), the department shall issue an order withdrawing the
25land and. The county in which the land is located shall determine the amount of the

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1withdrawal tax under sub. (5). The county shall then assess against the owner the
2withdrawal tax under sub. (5) and the withdrawal tax and the withdrawal fee under
3sub. (5m) against the owner of the land. Notwithstanding s. 77.90, the owner is not
4entitled to a hearing on an order withdrawing land under this paragraph.

AB700-ASA1,30,66 77.88 (2) (d) (title) Report by transferee; fee.

AB700-ASA1,30,189 77.88 (2) (ac) 1. The transferred If the land shall remain transferred under par.
10(a) meets the eligibility requirements under s. 77.82 (1) (a) and (b), the land shall
11continue to be designated as managed forest land if the transferee, within 30 days
12after the transfer, certifies to the department an intent to comply with the existing
13management plan for the land and with any amendments to the plan, and provides
14proof that each person holding any encumbrance on the land agrees to the
15designation. The transferee may designate an area of the transferred land closed to
16public access as provided under s. 77.83. The department shall issue an order
17continuing the designation of the land as managed forest land under the new
18ownership.

AB700-ASA1,31,321 77.88 (2) (ac) 2. If the transferee does not provide the department with the
22certification required under par. (e) subd. 1., the department shall issue an order
23withdrawing the land and. The county in which the land is located shall determine
24the amount of the withdrawal tax under sub. (5). The county shall then assess
25against the transferee the withdrawal tax under sub. (5) and the withdrawal fee

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1under sub. (5m) against the transferee. Notwithstanding s. 77.90, the transferee is
2not entitled to a hearing on an order withdrawing land under this paragraph
3subdivision.

AB700-ASA1,31,95 77.88 (2m) Damage to land. (a) If a parcel of managed forest land has been
6damaged by a natural disaster, the owner of the parcel may notify the department,
7and the department shall establish a period of time that the owner of the parcel will
8have to restore the productivity of the land so that it meets the requirements under
9s. 77.82 (1) (a) 2.

AB700-ASA1,31,1310 (b) If the owner fails to complete the restoration in the applicable period of time,
11the owner may request that the department withdraw all or part of the land in
12accordance with sub. (3) or (3k), or the department may proceed with a withdrawal
13by department order under sub. (1).

AB700-ASA1,31,1614 (c) The department may promulgate a rule that establishes criteria to be used
15by the department for determining the length of time that an owner shall have to
16complete the restoration.

AB700-ASA1,31,1818 77.88 (3) (title) Voluntary withdrawal ; total or partial.

AB700-ASA1,32,421 77.88 (3) (b) (intro.) An owner may Upon request that the department
22withdraw all or any of an owner of managed forest land to withdraw part of the
23owner's land meeting one of the requirements specified under sub. (2) (a) 1. to 3. If
24any remaining land meets the eligibility requirements under s. 77.82 (1) a parcel of
25managed forest land, the department shall issue an order withdrawing the land

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1subject to the request and shall assess against the owner the withdrawal tax under
2sub. (5) and the withdrawal fee under sub. (5m). If the land being withdrawn is
3within a proposed ferrous mining site, the department shall issue the order within
430 days after receiving the request. if all of the following apply:

AB700-ASA1,32,86 77.88 (3) (am) Entire parcels. Upon request of an owner of managed forest land
7to withdraw an entire parcel of managed forest land, the department shall issue an
8order withdrawing the land.

AB700-ASA1,32,1010 77.88 (3) (b) (title) Parts of parcels.

AB700-ASA1,32,1212 77.88 (3) (b) 1. (intro.) The land to be withdrawn is one of the following:

AB700-ASA1,32,1413 2. The land remaining after the withdrawal will continue to meet the eligibility
14requirements under s. 77.82 (1).

AB700-ASA1,32,2016 77.88 (3) (c) Withdrawal tax and fee. Upon issuance of an order of withdrawal
17under this subsection, the county in which the land is located shall determine the
18amount of the withdrawal tax under sub. (5). The county shall then assess the
19withdrawal tax and the withdrawal fee under sub. (5m) against the owner of the
20land.

AB700-ASA1,32,2422 77.88 (3) (d) Ferrous mining site. If the land being withdrawn under this
23subsection is within a proposed ferrous mining site, the department shall issue the
24order within 30 days after receiving the request.

AB700-ASA1,33,74 77.88 (3j) Voluntary withdrawal; other construction; small land sales. (a)
5Except as provided in par. (b), upon the request of an owner of managed forest land
6to withdraw part of a parcel of the owner's land, the department shall issue an order
7withdrawing the land subject to the request if all of the following apply:

AB700-ASA1,33,98 1. The purpose for which the owner requests that the department withdraw the
9land is for the sale of the land or for a construction site.

AB700-ASA1,33,1110 2. The land to be withdrawn is not less than 1.0 acres and not more than 5.0
11acres. Partial acres may not be withdrawn.

AB700-ASA1,33,1412 3. If the land is subject to a city, village, town, or county zoning ordinance that
13establishes a minimum acreage for ownership of land or for a construction site, the
14owner requests that the department withdraw not less than that minimum acreage.

AB700-ASA1,33,1815 (b) 1. For land that is designated as managed forest land under an order with
16a term of 25 years, the department may not issue an order of withdrawal under par.
17(a) if the department has previously issued an order of withdrawal under par. (a)
18from that parcel of managed forest land during the term of the order.

AB700-ASA1,33,2219 2. For land that is designated as managed forest land under an order with a
20term of 50 years, the department may not issue an order of withdrawal under par.
21(a) if the department has previously issued 2 orders of withdrawal under par. (a) from
22that parcel of managed forest land during the term of the order.

AB700-ASA1,33,2523 (c) Upon issuance of an order withdrawing land under this subsection, the
24department shall assess against the owner of the land the withdrawal tax under sub.
25(5) and the withdrawal fee under sub. (5m).

AB700-ASA1,34,73 77.88 (3j) (c) Upon issuance of an order withdrawing land under this
4subsection, the department county in which the land is located shall determine the
5amount of the withdrawal tax under sub. (5). The county shall then assess against
6the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under
7sub. (5m) against the owner of the land.

AB700-ASA1,34,159 77.88 (3k) Voluntary withdrawal; productivity. Upon the request of an owner
10of managed forest land to withdraw part of a parcel of the owner's land, the
11department shall issue an order of withdrawal if the department determines that the
12parcel is unable to produce merchantable timber in the amount required under s.
1377.82 (1) (a) 2. The order shall withdraw only the number of acres that is necessary
14for the parcel to resume its ability to produce the required amount. No withdrawal
15tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed.

AB700-ASA1,34,2417 77.88 (3L) Voluntary withdrawal; sustainability. Upon the request of an
18owner of managed forest land to withdraw part of a parcel of the owner's land, the
19department shall issue an order of withdrawal if the department determines that the
20parcel is unsuitable, due to environmental, ecological, or economic concerns or
21factors, for the production of merchantable timber. The order shall withdraw only
22the number of acres that is necessary for the parcel to resume its sustainability to
23produce merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee
24under sub. (5m) may be assessed.

AB700-ASA1,35,13

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177.88 (3m) Withdrawal for failure to pay personal property taxes. If an
2owner of managed forest land has not paid the personal property tax due for a
3building on managed forest land before the February settlement date under s. 74.30
4(1), the municipality in which the building is located shall certify to the county in
5which the land is located and to the department that a delinquency exists and shall
6include the legal description of the managed forest land on which the building is
7located in the certification. Immediately after receiving the certification, the
8department shall issue an order withdrawing the land as managed forest land. The
9county shall determine the amount of the withdrawal tax under sub. (5) and shall
10assess against the owner of the land the withdrawal tax under sub. (5) and the
11withdrawal fee under sub. (5m) against the owner of the land. Notwithstanding s.
1277.90, the owner is not entitled to a hearing on an order withdrawing land under this
13subsection.

AB700-ASA1,35,2016 77.88 (4m) Expiration of orders. The department shall maintain a list of
17orders designating managed forest lands that have expired. The department shall
18add a parcel to the list within 30 days after the date of expiration. For each expired
19order, the list shall provide a description of the land and shall identify each
20municipality in which the managed forest land is located.

AB700-ASA1,36,223 77.88 (5) (ae) Tax liability; general. Except as provided in pars. par. (am), (ar),
24and (b), for land withdrawn during a managed forest land order, the withdrawal tax

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1shall be the higher of the following: equal the amount of past tax liability that is
2applicable to the land.

AB700-ASA1,36,147 77.88 (5) (ac) Calculation of past tax liability. For purposes of this subsection,
8the amount of past tax liability for land to be withdrawn from the managed forest
9land program shall be calculated by multiplying the total net property tax rate in the
10municipality in which managed forest land to be withdrawn is located in the year
11prior to the withdrawal of the land by an amount equal to the assessed value of the
12land for that same year, as calculated by the department of revenue, and by then
13multiplying that product by 10 years or by the number of years the land was
14designated as managed forest land, whichever number is fewer.

AB700-ASA1,36,1616 77.88 (5) (am) (title) Converted forest croplands.

AB700-ASA1,36,1918 77.88 (5) (am) 1. The amount calculated under par. (a) of past tax liability for
19the land.

AB700-ASA1,37,3

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177.88 (5m) Withdrawal fee. The withdrawal fee assessed by the department
2a county under s. 77.84 (3) (b) and subs. (1) (c), (2) (ac) 2., (am), and (c), and (f), (3)
3(c), (3j), and (3m) shall be $300.

AB700-ASA1,37,136 77.88 (7) Payment; delinquency. Taxes under sub. (5) and fees under sub. (5m)
7are due and payable to the department each county in which the land is located on
8the last day of the month following the effective date of the withdrawal order.
9Amounts received shall be credited to the conservation fund. If the owner of the land
10fails to pay the tax or fee, the department county shall certify to the taxation district
11municipal clerk of each municipality in which the land is located the amount due.
12The taxation district municipal clerk shall enter the delinquent amount on the
13property tax roll as a special charge.

AB700-ASA1,37,2016 77.88 (8) (b) The department may not issue an order of withdrawal of land
17remaining that remains after a transfer of ownership is made under par. (a) 1., 2.,
18or 3., or after a lease is entered into under par. (a) 3., or after the department orders
19withdrawal of land under sub. (3g) (am) unless the remainder fails to meet the
20eligibility requirements under s. 77.82 (1).

AB700-ASA1,37,2523 77.883 (3) Section 77.86 (1) (c) and (d) (1g) (b) and (c) do not apply to cutting
24of timber or another activity on managed forest land if all of the requirements in sub.
25(1) (a) to (d) are met.

AB700-ASA1,38,7 277.885 Withdrawal of tribal lands. (intro.) Upon request of an Indian tribe,
3the department shall issue an order the withdrawal of withdrawing the land that is
4owned in fee and that is designated as managed forest land from the managed forest
5land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88
6(5m) may be assessed against an Indian tribe for the withdrawal of such land if all
7of the following apply:

AB700-ASA1,38,149 77.89 (1) Payment Payments by counties to municipalities. By June 30 of each
10year, the department, from the appropriation under s. 20.370 (5) (bv), each county
11shall pay 100 80 percent of each payment received under ss. 77.84 (3) (b) and 77.87
12(3) and 100 80 percent of each withdrawal tax payment received under s. 77.88 (7)
13to the treasurer of each municipality in which is located the land to which the
14payment applies is located and shall deposit the remainder in the county treasury.

AB700-ASA1,38,1616 77.89 (2) (title) Payment Payments by municipalities to counties.

AB700-ASA1,39,219 77.89 (2) Each municipal treasurer shall pay 20% of each payment received
20under sub. (1) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the
21county treasurer of the county in which the municipality is located and shall deposit
22the remainder in the municipal treasury. The payment to the county treasurer for
23money received before November 1 of any year shall be made on or before the
24November 15 after its receipt. For money received on or after November 1 of any year,

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1the payment to the county treasurer shall be made on or before November 15 of the
2following year.

AB700-ASA1,39,55 77.89 (3) (title) Municipal payments through counties to department.

AB700-ASA1,39,137 77.895 (2) Program. The department shall establish a program to award
8grants to nonprofit conservation organizations, to local governmental units, and to
9itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and
10cross-country skiing. The board shall administer the program and award the grants
11under the program. Beginning with fiscal year 2015-16, the department may
12provide funding for the grants from the appropriation under s. 20.370 (5) (bz). The
13total amount awarded for grants in each fiscal year may not exceed $1,000,000.

AB700-ASA1,39,2517 77.91 (3m) Report to legislature. Beginning with calendar year 1992 2013,
18the department shall calculate for each calendar year whether the amount of land
19exempt from penalty or tax under s. 77.10 (2) (c) or (d) or 77.88 (8) that is withdrawn
20during that calendar year under s. 77.10 or, 77.88, or 77.885 exceeds 1% of the total
21amount of land that is subject to contracts under subch. I or subject to orders under
22this subchapter on December 31 of that calendar year. If the amount of withdrawn
23or classified land that is so exempt exceeds 1%, the department shall make a report
24of its calculations to the governor and the chief clerk of each house of the legislature
25for distribution to the appropriate standing committees under s. 13.172 (3).

AB700-ASA1,40,122 77.91 (7) Emergency rules. The department may use the procedure under s.
3227.24 to promulgate emergency rules under ss. 77.82 (1) (bp) 2. em. and f. and (3)
4(g), 77.83 (2) (d) 2. c., and 77.86 (4m) (b) and (c) for the period before the date on which
5permanent rules under ss. 77.82 (1) (bp) 2. em. and f. and (3) (g), 77.83 (2) (d) 2. c.,
6and 77.86 (4m) (b) and (c) take effect. Notwithstanding s. 227.24 (1) (c) and (2),
7emergency rules promulgated under this subsection remain in effect until the date
8on which the permanent rules take effect. Notwithstanding section 227.24 (1) (a) and
9(3), the department is not required to provide evidence that promulgating rules
10under this subsection as emergency rules is necessary for the preservation of the
11public peace, health, safety, or welfare and is not required to provide a finding of
12emergency for rules promulgated under this subsection.

AB700-ASA1,40,1814 167.31 (4) (cr) For purposes of par. (cg) 4., "private property" does not include
15property leased for hunting by the public, land that is subject to a contract under
16subch. I of ch. 77, or land that is subject to an order designating it as managed forest
17land under subch. VI of ch. 77 and that is not designated as closed to the public under
18s. 77.83 (1) (1c) or (1g).