Relation to subch

77.79 Relation to subch. III. The provisions of subch. III; the following requirements: 1. It consists of at least 10 contiguous acres, except as proincluding those related to exemptions, exceptions, exclusions and the retailers’ discount; that are consistent with this subchapter, as vided in this subdivision. The fact that a lake, river, stream, or they apply to the taxes under that subchapter, apply to the taxes flowage, a public or private road, or a railroad or utility right-ofway separates any part of the land from any other part does not under this subchapter. render a parcel of land noncontiguous. If a part of a parcel of at History: 1985 a. 41; 1999 a. 32. least 10 contiguous acres is separated from another part of that parcel by a public road, that part of the parcel may be enrolled in SUBCHAPTER VI the program, even if that part is less than 10 acres, if that part meets the requirement under subd. 2. and is not ineligible under MANAGED FOREST LAND par. (b). Cross-reference: See also ch. NR 46, Wis. adm. code. 2. At least 80 percent of the parcel must be producing or ca77.80 Purpose. The purpose of this subchapter is to encour- pable of producing a minimum of 20 cubic feet of merchantable age the management of private forest lands for the production of timber per acre per year. (ag) A parcel of land that is or will be subject to a managed future forest crops for commercial use through sound forestry practices, recognizing the objectives of individual property own- forest land order issued or renewed on or after April 16, 2016, is ers, compatible recreational uses, watershed protection, develop- eligible for designation as managed forest land only if it fulfills all ment of wildlife habitat and accessibility of private property to of the following requirements: the public for recreational purposes. 1. Subject to par. (am), the parcel either consists of at least 20 History: 1985 a. 29. contiguous acres or meets all of the following acreage requirements: