Withdrawal of forest croplands

77.10 Withdrawal of forest croplands. (1) INVESTIGAfull-time profession of managing forests, including timber harTIONS, CANCELLATIONS, CONVEYANCES. (a) The department of vesting, wildlife management, water quality, and recreation to natural resources shall on the application of the department of maintain a healthy and productive forest. revenue or the owner of any forest croplands or the town board of (c) Cutting in excess of the amount prescribed by the depart- the town in which said lands lie and may on its own motion at any ment of natural resources, or cutting that the department finds is time cause an investigation to be made and hearing to be had as to inconsistent with sound forestry practices, shall render the owner whether any forest croplands shall continue under this subchapliable to a forfeiture equal to 20 percent of the value of the timber ter. If on such hearing after due notice to and opportunity to be cut and subject to cancellation under s. 77.10. heard by the department of revenue, the town and the owner, the (2) APPRAISAL OF TIMBER, ZONES. Each year the department department of natural resources finds that any such lands are not of natural resources, at the time and place it shall fix and after meeting the requirements set forth in s. 77.02 or that the owner such public notice as it deems reasonable, shall hold a public has made use of the land for anything other than forestry or has hearing. After the hearing the department shall make and file, failed to practice sound forestry on the land, the department of open to public inspection, a determination of the reasonable natural resources shall cancel the entry of such description and isstumpage values of the wood products usually grown in the sev- sue an order of withdrawal, and the owner shall be liable for the eral towns in which any forest croplands lie. A public hearing un- tax and penalty under sub. (2). Copies of the order of withdrawal der this section shall be held prior to August 1 of each year and specifying the description shall be filed by the department of natthe determination of stumpage values made by the department of ural resources with all officers designated to receive copies of the natural resources shall take effect on November 1 of that year. If order of entry and withdrawal and this subchapter shall not therethe department of natural resources finds there is a material vari- after apply to the lands withdrawn. If the owner shall not repay ance in the stumpage values in the different localities, it may fix the amounts on or before the last day of February next succeeding separate zones and determine the values for each zone. the return of such lands to the general property tax roll as pro(3) REVALUATION. As to any locality or zone in which the vided in sub. (4), the department of natural resources shall certify department of natural resources deems there has been no material to the county treasurer the descriptions and the amounts due, and variance from the preceding year in stumpage values, it may omit the county treasurer shall sell such lands as delinquent as deto make any new valuation in any year, in which event the last scribed in s. 77.04 (2). Whenever any county clerk has certified preceding valuation shall continue in force until changed in a suc- to the taking of tax deed under s. 77.04 (2) the department of natceeding year. ural resources shall issue an order of withdrawal as to the lands (4) CUTTING REPORTED. Within 30 days after completion of covered in such tax deed. Such order may also be issued when cutting on any land description, but not more than one year after examination of tax records reveals prolonged delinquency and filing of the notice of intention to cut, the owner shall transmit to noncompliance with the requirements of s. 77.04 (2). the department of natural resources on forms provided by the de(b) Whenever any owner of forest croplands conveys such partment a written statement of the products so cut, specifying land the owner shall, within 10 days of the date of the deed, file the variety of wood, kind of product, and quantity of each variety with the department of natural resources on forms prepared by and kind as shown by the scale or measurement thereof made on the department a transfer of ownership signed by the owner and the ground as cut, skidded, loaded, delivered, or by tree scale cer- an acceptance of transfer signed by the grantee certifying that the tified by a qualified forester when stumpage is sold by tree mea- grantee intends to continue the practice of forestry on such land. surement. The department of natural resources may accept such The department of natural resources shall immediately issue a reports as sufficient evidence of the facts, or may either with or notice of transfer to all officers designated to receive copies of orwithout hearing and notice of time and place thereof to such ders of entry and withdrawal. Whenever a purchaser of forest owner, investigate and determine the fact of the quantity of each croplands declines to certify his or her intention to continue the variety and kind of product so cut during said periods preceding practice of forestry thereon, such action shall constitute cause for such reports. cancellation of entry under par. (a) without hearing. History: 1971 c. 215; 1977 c. 29, 224; 2009 a. 365; 2015 a. 55, 358. (2) ELECTION TO WITHDRAW LANDS. (a) 1. Any owner of