Forestation

Wis. Stat. § 77.06 — under TAXATION OF FOREST CROPLANDS.

Wis. Stat. § 77.06

77.06 Forestation. (1) CUTTING TIMBER REGULATED. (a) No person shall cut any merchantable wood products on any forest croplands where the forest crop taxes are delinquent nor until 30 days after the owner has filed with the department of natural resources a notice of intention to cut, specifying by descriptions and the estimated amount of wood products to be removed and the proportion of present volume to be left as growing stock in the area to be cut. Merchantable wood products include all wood products except wood used for fuel by the owner. (b) 1. The department of natural resources, after examination of the lands specified in the notice of intention to cut, may prescribe the amount of forest products to be removed, except as provided under subd. 2. 2. The department of natural resources may not prescribe the amount of forest products to be cut if the notice of intention to cut was provided to the department by any of the following: a. A cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber. b. A forester accredited by the Society of American Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters. c. A person who holds at least a bachelor’s degree from a forestry program provided by a nationally or regionally accredited institution of higher education and who has 5 years of experience engaged in the full-time profession of managing forests, in-

May 22, 2026, are designated by NOTES. (Published 5-22-26)

Updated 23-24 Wis. Stats. 4 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES cluding timber harvesting, wildlife management, water quality, to report or shall intentionally make any false statement or report and recreation to maintain a healthy and productive forest. to the department of natural resources required by s. 77.06 shall d. A person who holds a degree or diploma from a 2-year forfeit not more than $1,000. An action under this section shall forestry program provided by an accredited technical or voca- not be a bar to a cancellation of entry and order of withdrawal untional school and who has 5 years of experience engaged in the der s. 77.10. full-time profession of managing forests, including timber har(2) The procedure in ss. 23.50 to 23.85 applies to actions vesting, wildlife management, water quality, and recreation to brought under sub. (1). History: 1989 a. 79. maintain a healthy and productive forest. e. A person who has 5 years of experience engaged in the