SB543,10,9

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177.07 (2) Penalty, collections. If any severance tax remain remains unpaid
2for 30 days after it becomes due, there shall then be added a penalty of 10 percent,
3and such tax and penalty shall thereafter draw interest at the rate of one percent per
4month until paid. At the expiration of said 30 days the department of natural
5resources shall report to the attorney general any unpaid severance tax, adding said
6penalty, and the attorney general shall thereupon proceed to collect the same with
7penalty and interest by suit against the owner and by attachment or other legal
8means to enforce the lien and by action on the bond mentioned in s. 77.06 (1) (b), or
9by any or all such means.

SB543,10,1611 77.07 (3) Distribution of severance tax. All severance taxes collected under
12this subchapter shall be distributed as follows: The state shall retain an amount
13equal to the total acreage payments on the lands to which the severance taxes relate,
14made by the state under s. 77.05, and all penalties imposed under sub. (2) and s. 77.06
15(1) (c), and the balance shall be paid to the town treasurer to be apportioned as
16provided in s. 77.04 (3).

SB543,10,2118 77.10 (2) (d) Upon request of an Indian tribe, the department shall issue an
19order of withdrawal for the land that is owned in fee and that is subject to a contract
20under s. 77.03. The land withdrawn is not subjected to the tax payment calculated
21under par. (a) if all of the following apply:

SB543,10,2322 1. The Indian tribe provides the department the date of the order to transfer
23the land to the United States to be held in trust for the tribe.

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12. The tribe and the department have in effect a written agreement under
2which the tribe agrees that the land shall continue to be treated as forest croplands
3until the date on which the contract under s. 77.03 would have expired.

SB543,11,86 77.81 (1d) "Building" includes any structure used for sheltering people,
7machinery, animals, or plants; used for storing property; used for parking, sales, or
8display space; or used as a place of employment.

SB543,11,1311 77.81 (1g) "Independent certified Certified plan writer" means a plan writer
12certified by the department but who is not acting under contract with the department
13under s. 77.82 (3) (g).

SB543,11,1715 77.81 (2r) "Large property" means one or more separate parcels of land that
16are under the same ownership, that collectively are greater than 1,000 acres in size,
17and that are managed forest land or forest croplands or a combination thereof.

SB543,11,2019 77.81 (4m) "Natural disaster" means fire, ice, snow, wind, flooding, insects, or
20disease.

SB543,12,223 77.81 (6) "Recreational activities" include means recreational outdoor
24activities that are compatible with the practice of forestry, as determined by the

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1department. "Recreational activities" includes hunting, fishing, hiking,
2sight-seeing, cross-country skiing, horseback riding, and staying in cabins.

SB543,12,74 77.82 (1) (a) 1. It consists of at least 10 contiguous acres, except as provided in
5this subdivision. The par. (am). This subdivision applies to applications under sub.
6(2), (4m), or (12) that are filed before the effective date of this subdivision .... [LRB
7inserts date].

SB543,12,14 8(am) For purposes of par. (a) 1. and 1m., the fact that a lake, river, stream or
9flowage, a public or private road or a railroad or utility right-of-way separates any
10part of the land from any other part does not render a parcel of land noncontiguous.
11If a part of a parcel of at least 10 contiguous acres is separated from another part of
12that parcel by a public road, that part of the parcel may be enrolled in the program,
13even if that part is less than 10 acres, if that part meets the requirement under subd.
142. and is not ineligible under par. (b).

SB543,12,1816 77.82 (1) (a) 1m. It consists of at least 20 contiguous acres, except as provided
17in par. (am). This subdivision applies to applications under sub. (2), (4m), or (12) that
18are filed on or after the effective date of this subdivision .... [LRB inserts date].

SB543,12,2220 77.82 (1) (a) 2. At least 80% of the parcel must be producing or capable of
21producing a minimum of 20 cubic feet of merchantable timber per acre per year,
22except as provided in s. 77.88 (2m).

SB543,12,2524 77.82 (1) (b) 3. A parcel that is developed for a human residence on which a
25building or an improvement associated with a building is located.

SB543,13,73 77.88 (3g) (d) For purposes of par. (b) 3. this subsection and sub. (3j), the
4department by rule shall define "human residence" to include a residence of the
5applicant regardless of whether it is the applicant's primary residence. The
6definition may also include up to one acre surrounding the residence for a residence
7that is not the applicant's primary residence.

SB543,13,109 77.82 (1) (bp) 1. For purposes of par. (b) 3., and except as provided in subd. 2.,
10an improvement is any of the following:

SB543,13,1211 a. Any accessory building, structure, or fixture that is built or placed on the
12parcel for its benefit.

SB543,13,1313 b. Landscaping that is done on the parcel.

SB543,13,1414 2. An improvement does not include any of the following:

SB543,13,1515 a. A public or private road.

SB543,13,1616 b. A railroad or utility right-of way.

SB543,13,1817 c. A fence, unless the fence prevents the free and open movement of wild
18animals across any portion of the parcel.

SB543,13,1919 d. Culverts.

SB543,13,2020 e. Bridges.

SB543,13,2221 f. Other buildings, structures, and fixtures that are needed for sound forestry
22practices.

SB543,13,2424 77.82 (2m) (title) Fees for applications and management plans.

SB543,14,77 77.82 (3) (title) Management plan plans.

SB543,14,129 77.82 (3) (ag) A proposed management plan shall cover the entire acreage of
10each parcel subject to the application and shall be prepared by an independent a
11certified plan writer or by the department if par. (am) applies on a form provided by
12the department.

SB543,14,2215 77.82 (3) (ar) For a each proposed management plan prepared by an
16independent certified plan writer prepared under par. (ag), the department, after
17considering the owner's forest management objectives as stated under sub. (2) (e),
18shall review and either approve or disapprove the proposed management plan. If the
19department disapproves the proposed plan, it shall inform the applicant of the
20changes necessary to qualify the plan for approval upon subsequent review. At the
21request of the applicant, the department may agree to complete the proposed
22management plan.

SB543,14,2524 77.82 (3) (c) (intro.) To qualify for approval, a management plan shall include
25all of the following items:

SB543,15,62 77.82 (3) (g) The department shall certify plan writers and shall promulgate
3rules specifying the qualifications that a person must satisfy to become a certified
4plan writer. For management plans prepared or completed by the department under
5this subsection, the department may contract with plan writers certified by the
6department to prepare and complete these plans.

SB543,15,118 77.82 (3m) Management plans; large properties. (a) Notwithstanding sub.
9(3) (c), the department may modify any item that is required in a management plan
10for a large property. In determining whether to make a modification, the department
11shall consider all of the following:

SB543,15,1412 1. Whether the owner of the large property owns other land that is designated
13as managed forest land or that are forest croplands subject to a contract under s.
1477.03.

SB543,15,1615 2. The total number of counties in which either or both of the following are
16located:

SB543,15,1717 a. Land that is covered by the proposed management plan.

SB543,15,1918 b. Land that is owned by the applicant and that is either designated as
19managed forest land or that are forest croplands.

SB543,15,2120 3. Whether a management plan that has been prepared by or for the applicant
21and that is acceptable to the department exists and is available for review.

SB543,15,2522 4. Whether the owner submits a written commitment that the owner will
23provide any information from the owner's management plan that may be requested
24by the department. The commitment shall describe the proposed management plan
25and shall include a procedure to be used to amend or update the plan.

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15. Whether the owner has demonstrated that it has consistent access to
2technical forest management assistance provided by its own staff or consultants.

SB543,16,83 (b) If the managed forest land that remains after a withdrawal or transfer of
4ownership no longer constitutes a large property, the department shall notify the
5owner of the land remaining subject to the managed forest land order that the owner
6must prepare a new management plan for the remaining land. The new plan shall
7be prepared in accordance with the procedures and requirements under sub. (3). The
8owner shall submit the plan to the department within one year after being notified.

SB543,16,2010 77.82 (4) Additions to managed forest land. An owner of land that is
11designated as managed forest land under an order that takes effect on or after April
1228, 2004, may file an application with the department to designate as managed forest
13land an additional parcel of land if the additional parcel is at least 3 acres in size and
14is contiguous to any of that designated land. The application shall be accompanied
15by a nonrefundable $20 application recording fee unless a different amount for the
16fee is established by the department by rule at an amount equal to the average
17expense to the department of recording an order issued under this subchapter. The
18fee shall be deposited in the conservation fund and credited to the appropriation
19under s. 20.370 (1) (cr). The application shall be filed on a department form and shall
20contain any additional information required by the department.

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177.82 (12) (a) An owner of managed forest land may file an application with the
2department under sub. (2) for renewal of the order. An application for renewal shall
3be filed no later than the June 1 before the expiration date of the order. The
4application shall specify whether the owner wants the order renewed for 25 or 50
5years. The provisions under subs. (3), (5), (6), and (7) do not apply to an application
6under this subsection paragraph. The department may deny the application only if
7the any of the following apply:

SB543,17,8 81. The land fails to meet the eligibility requirements under sub. (1), if the.

SB543,17,10 93. The owner has failed to comply with the management plan that is in effect
10on the date that the application for renewal is filed, or if there.

SB543,17,11 117. There are delinquent taxes on the land.

SB543,17,13 12(b) If the application is denied, the department shall state the reason for the
13denial in writing.

SB543,17,1715 77.82 (12) (a) 2. The land that is subject to the application for renewal of the
16order is not identical to the land that is designated as managed forest land under the
17existing order.

SB543,17,2219 77.82 (12) (a) 4. The management plan does not contain any mandatory
20forestry or soil conservation practices, as described in sub. (3) (c) 6. and 7., or any
21mandatory management activities, as described in sub. (3) (d), that the department
22determines are required to be continued during the term of the renewed order.

SB543,18,224 77.82 (12) (a) 5. No review of the mandatory forestry or soil conservation
25practices or the mandatory management activities contained in the management

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1plan has been conducted within the 5 years immediately preceding the date of the
2application for renewal.

SB543,18,74 77.82 (12) (a) 6. Within the 5 years immediately preceding the date of the
5application for renewal, the management plan has not been updated to reflect the
6completion of any forestry or soil conservation practices or management activities
7contained in the plan.