Supplemental severance tax

77.08 Supplemental severance tax. At any time within forest croplands may elect to withdraw all or any of such lands one year after any cutting should have been reported, the depart- from under this subchapter, by filing with the department of natument of natural resources after due notice to the owner and op- ral resources a declaration withdrawing from this subchapter any portunity to be heard, and on evidence duly made a matter of description owned by such person which he or she specified, and record, may determine whether the quantity of wood products cut by payment by such owner to the department of natural resources from any such land, did in fact substantially exceed the amount within 60 days the amount of tax due from the date of entry or the on which the severance tax theretofore levied was based, and if so most recent date of renewal, whichever is later, as determined by shall assess a supplemental severance tax which, in all respects, the department of revenue under s. 77.04 (1) with simple interest shall have the same force and effect as the former severance tax, thereon at 12 percent per year, less any severance tax and suppleexcept only it shall not be a lien on any property the title of which mental severance tax or acreage share paid thereon, with interest computed according to the rule of partial payments at the rate of has passed to a purchaser for value without notice. 12 percent per year.