Definitions

Wis. Stat. § 77.81, under TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;SALES AND USE TAXES; COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES; ELECTRIC VEHICLE CHARGING TAX.

Wis. Stat. § 77.81

77.81 Definitions. In this subchapter: a. The parcel consists of at least 10 contiguous acres. (1) “Department” means the department of natural resources. b. The parcel is located in a tract of land under the same own(1m) “Fixed sampling equipment” means physical equipment ership that contains at least one other parcel of at least 10 acres that will be in the same location for more than 24 hours and that that meets the requirements under subd. 2. and for which designais used for the evaluation of a proposed ferrous mining site, in- tion under the same managed forest land order is sought. cluding equipment that is used for boring, drilling, bulk sampling, 2. At least 80 percent of the parcel is producing or capable of or obtaining climatological data or other data relating to the enviproducing a minimum of 20 cubic feet of merchantable timber ronment or the state’s natural resources. per acre per year. (2) “Forestry” means managing forest lands and their related (am) The fact that a lake, river, stream, or flowage, a public or resources, including trees and other plants, animals, soil, water private road, or a railroad or utility right-of-way separates any and air. part of the land from any other part does not render a parcel of (2m) “Independent certified plan writer” means a plan writer land noncontiguous and does not render ownership of land certified by the department but who is not acting under contract noncontiguous. with the department under s. 77.82 (3) (g). (ar) The owner of a parcel that does not meet the acreage re(2r) “Large property” means one or more separate parcels of quirements in par. (ag) 1. and that is subject to a managed forest land that are under the same ownership, that collectively are land order issued before April 16, 2016, may apply one time for a greater than 1,000 acres in size, and that are managed forest land renewal of the order under sub. (12) on or after April 16, 2016, or forest croplands or a combination thereof. without meeting the acreage requirements under par. (ag) 1. (3) “Merchantable timber” means standing trees which, be(b) The following land is not eligible for designation as mancause of their size and quality, are salable. aged forest land: (4) “Municipality” means a town, village, or city. 1. A parcel of which more than 20 percent consists of land (4m) “Natural disaster” means fire, ice, snow, wind, flood- that is unsuitable for producing merchantable timber, including ing, insects, drought, or disease. water, marsh, muskeg, bog, rock outcrops, sand dunes, farmland, (5) “Nonprofit organization” means a nonprofit corporation, roadway or railroad and utility rights-of-way. a charitable trust, or other nonprofit association that is described 2. A parcel that is developed for commercial recreation, for SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES

industry or for any other use determined by the department to be incompatible with the practice of forestry. 3. A parcel that is developed for a human residence. This subdivision applies only to a parcel of land subject to a managed forest land order issued or renewed before April 16, 2016. 3m. A parcel on which a building or an improvement associated with a building is located. This subdivision applies only to a parcel of land subject to a managed forest land order issued or renewed on or after April 16, 2016. 4. A parcel that is not accessible to the public on foot by public road or from other land open to public access. This subdivision does not apply to a parcel or part of a parcel that is closed to public access under s. 77.83 (1). (bp) 1. For purposes of par. (b) 3m., and except as provided in subd. 2., an improvement is any of the following: a. Any structure or fixture that is built or placed on the parcel for its benefit. b. Landscaping that is done on the parcel. 2. An improvement does not include any of the following: a. A public or private road. b. A railroad or utility right-of-way. c. A fence, except as provided in subd. 3. d. Culverts. e. Bridges. f. Hunting blinds, as specified by rules promulgated by the department. g. Structures and fixtures that are needed for sound forestry practices. 3. For purposes of par. (b) 3., a fence that prevents the free and open movement of wild animals across any portion of a parcel is an improvement unless all of the following apply: a. The fence is used for dog training purposes. b. The fence is on land owned by a nonprofit organization that is described in section 501 (c) of the Internal Revenue Code and that holds a dog club training license under s. 169.20 (3). c. The fence existed on January 1, 2017, on land designated as closed managed forest land. 4. Notwithstanding par. (b) 3., a building used exclusively for storage that is located on a parcel does not make that parcel ineligible for designation as managed forest land. (c) In addition to the requirements under pars. (a), (ag), and (b), for land subject to an application under sub. (4m), all forest croplands owned by the applicant on the date on which the application is filed that are located in the municipality or municipalities for which the application is filed shall be included in the application. (2) APPLICATION. Any owner of land may file an application with the department to designate any eligible parcel of land as managed forest land. An application may include any number of eligible parcels under the same ownership. Each application shall include all of the following: (a) The name and address of each owner. (b) The legal description or the location and acreage of each parcel of land. (c) The legal description of the area in which the parcel is located. (cm) A copy of an instrument that has been recorded in the office of the register of deeds of each county in which the property is located that shows the ownership of the land subject to the application. (d) A description of the physical characteristics of the land, in sufficient detail to enable the department to determine if it meets the eligibility requirements under sub. (1).

77.82 AND FEES (dm) Subject to sub. (12), a proposed management plan. (e) A statement of the owner’s forest management objectives for the production of merchantable timber, in sufficient detail to provide direction for the approval of the proposed management plan. The application may also state additional forest management objectives, which may include wildlife habitat management, aesthetic considerations, watershed management and recreational use. (f) Proof that each person holding any encumbrance on the land agrees that the application may be filed. (g) A map, diagram or aerial photograph showing the location and acreage of any area that will be designated as closed to the public under s. 77.83. (h) Whether the land will be designated as managed forest land for 25 or 50 years. (2m) FEES FOR APPLICATIONS AND MANAGEMENT PLANS. (a) An application under sub. (2), (4m), or (12) shall be accompanied by a nonrefundable application recording fee of $20 unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department for recording an order issued under this subchapter. (ac) If the department prepares a management plan under sub. (3) (am), the department shall collect from the applicant the management plan fee established under par. (am). (ag) If a proposed management plan accompanying an application filed under sub. (2), (4m), or (12) is not approved by the department under its initial review under sub. (3) (ar), and if the department agrees to complete the proposed management plan under sub. (3) (ar), the department shall collect from the applicant the management plan fee established under par. (am). (am) The department shall by rule establish on an annual basis a nonrefundable fee that the department shall charge for a management plan prepared or completed by the department. The fee shall be based on the comparable commercial market rate that is charged for preparation of such management plans. (c) A proposed management plan is exempt from the management plan fee under par. (ag) if it is prepared or completed by an independent certified plan writer instead of by the department. (d) All of the application recording fees collected under par. (a) shall be credited to the appropriation under s. 20.370 (2) (cr). (dm) 1. Of each management plan fee, $300 or the entire fee, whichever is less, that is collected under par. (ag) shall be credited to the appropriation under s. 20.370 (2) (cx). 2. Any amount not credited to the appropriation under s. 20.370 (2) (cx), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes. (3) MANAGEMENT PLAN. (ag) A proposed management plan shall cover the entire acreage of each parcel subject to the application and shall be prepared by an independent certified plan writer or by the department if par. (am) applies. (am) If the department determines that an applicant is not able to have a proposed management plan prepared by a certified independent plan writer, the department shall prepare the plan. The department shall promulgate rules establishing the criteria that shall be met in order to determine that an applicant is unable to prepare such a plan. (ar) For a proposed management plan prepared by an independent certified plan writer, the department, after considering the owner’s forest management objectives as stated under sub. (2) (e), shall review and either approve or disapprove the proposed management plan. If the department disapproves the proposed plan, it shall inform the applicant of the changes necessary to qualify the plan for approval upon subsequent review. At the request of Updated 23-24 Wis. Stats. 60 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES the applicant, the department may agree to complete the pro- the order that designated the parcel to which the land is being added. posed management plan. (4m) CONVERSION OF FOREST CROPLANDS TO MANAGED (c) To qualify for approval, a management plan shall include FOREST LAND. (a) An owner of land that is entered as forest cropall of the following: lands under s. 77.02 may file an application with the department 1. The name and address of each owner of the land. 2. The legal description of the parcel or of the area in which under sub. (2) to convert all or a portion of the land to managed forest land, subject to sub. (1) (c). the parcel is located. (b) An application under this subsection shall specify whether 3. A statement of the owner’s forest management objectives. the order designating the land as managed forest land will remain 4. A map, diagram or aerial photograph which identifies in effect for 25 years or 50 years, as elected by the owner. both forested and unforested areas of the land, using conventional (d) An owner of land who has filed a conversion application map symbols indicating the species, size and density of vegetaunder this subsection and for whom the department is preparing tion and the other major features of the land. or completing a management plan may withdraw the request and 5. A map, diagram or aerial photograph which identifies the have it prepared by an independent certified plan writer if the areas designated as open and closed under s. 77.83. owner determines that the department is not preparing or com6. A description of the forestry practices, including harvest- pleting the management plan in a timely manner. ing, thinning and reforestation, that will be undertaken during the (5) NOTICE OF APPLICATION; REQUEST FOR DENIAL. (a) term of the order, specifying the period of time in which each will Upon receipt of an application under sub. (2), (4) or (4m), the debe completed. partment shall provide written notice of the application to each 7. A description of soil conservation practices that may be clerk of each municipality in which the land is located. necessary to control any soil erosion that may result from the (b) The governing body of any municipality in which the proforestry practices specified under subd. 6. posed managed forest land is located or a resident or property tax (d) The management plan may also specify activities that will payer of such a municipality may, within 15 days after the notice be undertaken for the management of forest resources other than under par. (a) is provided, request the department to deny the aptrees, including wildlife habitat, watersheds and aesthetic plication on the grounds that the land fails to meet the eligibility requirements under sub. (1) or that, if the addition is approved, features. (e) A management plan shall contain a statement that the the entire parcel will fail to meet those eligibility requirements. owner agrees to comply with all of its terms and with the condi- The request shall be in writing and shall specify the reason for betions of this subchapter and shall be signed by the owner and a lieving that the land is or would be ineligible. (6) INVESTIGATION; HEARING. (a) The department shall conrepresentative of the department. (f) An owner and the department may mutually agree to duct any investigation necessary to reach a decision on an application. amend a management plan. (b) 1. If the department determines, after receipt of a request (g) The department shall certify plan writers and shall prounder sub. (5) (b) or as a result of its investigation, that further inmulgate rules specifying the qualifications that a person must satisfy to become a certified plan writer. For management plans formation is needed, it may schedule a public hearing to take tesprepared or completed by the department under this subsection, timony relating to the eligibility of the land. 2. At least 10 days before the date of the hearing, the departthe department may contract with plan writers certified by the ment shall mail written notice of the date, time, and place of the department to prepare and complete these plans. (h) 1. Under this paragraph, “large ownership” means 1,000 hearing to the applicant, to each person who submitted a request under sub. (5) (b), and to the clerk of each municipality in which or more acres of land designated as managed forest land that has the land is located. the same owner. 3. A public hearing held under this paragraph may be ad2. The department may promulgate rules that subject large journed. No notice of the adjourned hearing is required other ownerships to management plan requirements that deviate from than an announcement of the date, time and place given at the inithe requirements under pars. (ag) to (g). tial hearing by the person presiding at the hearing. (4) ADDITIONS TO MANAGED FOREST LAND. An owner of (7) DECISION. (a) After considering the testimony presented land that is designated as managed forest land may file an appli- at the public hearing, if any, the facts discovered by its investigacation with the department to designate as managed forest land an tion and the land use in the area in which the land is located, the additional parcel of land if the additional parcel is contiguous to department shall approve an application under sub. (2) or (4m) if any of that designated land or is not contiguous to that designated it determines all of the following: land but meets the requirements under sub. (1) (ag). The applica1. That the land meets the eligibility requirements under sub. tion shall be accompanied by a nonrefundable $20 application (1). recording fee unless a different amount for the fee is established 2. That all facts stated in the application are correct. by the department by rule at an amount equal to the average ex3. That a stand of merchantable timber will be developed on pense to the department of recording an order issued under this at least 80 percent of the land within a reasonable period of time. subchapter. The fee shall be deposited in the conservation fund 4. That the use of the land as managed forest land is not inand credited to the appropriation under s. 20.370 (2) (cr). The application shall be filed on a department form and shall contain compatible with the existing uses of the land in each municipality any additional information required by the department. The tax in which it is located. 5. That there are no delinquent taxes on the land. rate applicable to an addition under this subsection shall be the (b) After considering the testimony presented at the public tax rate currently applicable to the managed forest land order to which the land is being added. Except for the minimum acreage hearing, if any, and the facts discovered by its investigation, the requirements under sub. (1) (ag) 1. b. that apply to a noncontigu- department shall approve an application under sub. (4) if it deterous addition, the eligibility requirements applicable to an addi- mines all of the following: tion under this subsection are the eligibility requirements under 1. That all facts stated in the application are correct. SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES

2. That the total parcel with the addition will meet the eligibility requirements under sub. (1). 3. That there are no delinquent taxes on either the land originally designated or on the proposed additional parcel. 4. That the owner agrees to any amendments to the management plan determined by the department to be necessary as a result of the addition. (c) Except as provided in par. (d), if an application is received on or before June 1 of any year, the department shall investigate and shall either approve the application and issue the order under sub. (8) or deny the application before the following November 21. An application received after June 1 shall be acted on by the department as provided in this subdivision before the November 21 of the year following the year in which the application is received. (d) The department shall approve or disapprove an application under par. (a) that is filed under sub. (4m) within 3 years after the date on which the application is filed with the department. (8) ORDER. If an application under sub. (2), (4m), or (12) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the application. If an application under sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the applicant with a copy of the order or amended order and shall also file a copy with the department of revenue and the clerk of each municipality in which the land is located, and shall record the order with the register of deeds in each county in which the land is located. (9) EFFECTIVE DATE OF ORDER. An order or amended order under sub. (8) issued before November 21 of any year takes effect on the January 1 after the date of issuance. An order or amended order under sub. (8) issued on or after November 21 of any year takes effect on the 2nd January 1 after the date of issuance. (10) DENIAL. If the department denies an application, it shall notify the applicant in writing, stating the reason for the denial. (11) DURATION; EFFECT OF CHANGES. (a) An order issued under this subchapter shall constitute a contract between the state and the owner and shall remain in effect for the period specified in the application unless the land is withdrawn under s. 77.84 (3) (b) or 77.88. Except as provided in subs. (3) (f) and (11m), the department may not amend or otherwise change the terms of an order or management plan to conform with changes made to any provision of this subchapter subsequent to the date on which the order was entered or the plan was approved. (b) If a statute is enacted or a rule is promulgated during the period of the order that materially changes the terms of the order as provided under this paragraph, the landowner shall elect between acceptance of modifications to the contract consistent with the provisions of the statute or rule or voluntary withdrawal of the land without penalty. A statutory change does not constitute a material change to an order unless, in the act that makes the change, the legislature states that the act or a provision in the act makes a material change to orders entered into under prior law. A promulgated rule does not constitute a material change to an order unless the rule includes a statement that the rule constitutes a material change to orders entered into under prior rules and the department includes in its report to the legislature under s. 227.19 (2) a statement that the rule constitutes a material change to orders entered into under prior rules and an analysis of this determination. (11g) WITHDRAWAL TAX ON CONVERTED FOREST CROPLANDS PROHIBITED. No tax or interest may be assessed under s. 77.10 (2) (a) on land converted to managed forest land pursuant to an application approved under sub. (7) (d). (11m) ORDERS FOR THE LAND IN THE LOWER WISCONSIN

77.83 AND FEES STATE RIVERWAY. An owner of timber that is exempt under s. 30.44 (3) (c) 2. shall comply with a rule regulating timber cutting and harvesting promulgated under s. 30.42 (1) (d): (a) If the rule is not inconsistent with the order issued under sub. (8); or (b) If the owner agrees to amend the order issued under sub. (8) to require compliance with the rules. (12) RENEWAL. (a) An owner of managed forest land may file an application with the department under sub. (2) for renewal of the order. An application for renewal shall be filed no later than the June 1 before the expiration date of the order. The application shall specify whether the owner wants the order renewed for 25 or 50 years. The provisions under subs. (3), (5), (6), and (7) do not apply to an application under this paragraph. The department may deny the application only if any of the following applies: 1. The land fails to meet the eligibility requirements under sub. (1). 2. The land that is subject to the application for renewal of the order is not identical to the land that is designated as managed forest land under the existing order. 3. The owner has failed to comply with the management plan that is in effect on the date that the application for renewal is filed. 4. The management plan does not contain any mandatory forestry or soil conservation practices, as described in sub. (3) (c) 6. and 7., or any mandatory management activities, as described in sub. (3) (d), that the department determines are required to be continued during the term of the renewed order. 5. No review of the mandatory forestry or soil conservation practices or the mandatory management activities contained in the management plan has been conducted within the 5 years immediately preceding the date of the application for renewal. 6. Within the 5 years immediately preceding the date of the application for renewal, the management plan has not been updated to reflect the completion of any forestry or soil conservation practices or management activities contained in the plan. 7. There are delinquent taxes on the land. (b) If the application is denied, the department shall state the reason for the denial in writing. History: 1985 a. 29; 1989 a. 31; 1993 a. 16, 131, 301, 491; 1995 a. 27; 1997 a. 27, 35, 237; 2001 a. 109; 2003 a. 228; 2005 a. 25, 64, 299; 2007 a. 97; 2009 a. 365; 2011 a. 260 s. 80; 2015 a. 358; 2017 a. 17, 43, 59; 2021 a. 230.

77.83

Closed, open and restricted areas. (1) CLOSED (a) An owner may designate land subject to a managed forest land order as closed to public access. (am) Notwithstanding par. (a), not more than 320 acres owned by any property owner may be designated as closed managed forest land in each municipality. (b) If any area of an owner’s managed forest land is already designated as closed, an addition to the land approved under s. 77.82 (7) (b) may be designated as closed only under the following conditions: 1. The addition does not result in increasing the closed portion of the land to an area greater than that permitted under par. (am). 2. The additional area is contiguous to the area that is already designated as closed. (c) If all or any part of an owner’s closed managed forest land is withdrawn or transferred as provided under s. 77.88, the owner may designate a different or an additional closed area if it meets the requirements of par. (b). (d) An owner of land designated as closed under par. (a) may permit a person who performs land management activities on the land to access the land to conduct recreational activities. AREAS. Updated 23-24 Wis. Stats. 62 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES 1. Fishing that occurs within 50 feet of the water’s edge of a (1m) MODIFICATION OF DESIGNATION. For a managed forest land order that takes effect on or after April 28, 2004, the owner class I or class II trout stream. of the managed forest land may modify the designation of a 2. Deer hunting during the regular fall open season for huntclosed or open area 2 times during the term of the order. For a ing deer with firearms that begins on the Saturday immediately managed forest land order that takes effect before April 28, 2004, preceding the 4th Thursday in November. the owner of the managed forest land may modify the designation (g) The department shall post information regarding public of a closed or open area 2 times during the period beginning with access to managed forest land located in a proposed ferrous minApril 28, 2004, and ending with the expiration date of the order, ing site on the department’s Internet site. The information shall regardless of whether the owner has previously modified the des- include all of the following: ignation as authorized by rules promulgated by the department. 1. The areas where public access is permitted, and which ac(2) OPEN AREAS; RESTRICTIONS. (a) Except as provided in tivities, as specified in sub. (2) (a), are allowed in each area. pars. (b) and (c) and subs. (1) and (2m), each owner of managed 2. The dates and times that each activity allowed under subd. forest land shall permit public access to the land for the purposes 1. is permitted in a given area. of hunting, fishing, hiking, sight-seeing, and cross-country skiing. (3) SIGNS. An owner may post signs specifying the designa(b) An owner may restrict public access to any area of open tion of or restrictions applicable to any area of managed forest managed forest land which is within 300 feet of any building or land. The department may, by rule, specify design standards for within 300 feet of a commercial logging operation that conforms these signs. to the management plan. (4) PENALTY. Any person who fails to comply with sub. (2) (c) An owner may prohibit the use of motor vehicles, as de- (a) or any rule promulgated under sub. (3) shall forfeit not more fined under s. 340.01 (35), or snowmobiles, as defined under s. than $500. History: 1985 a. 29; 1989 a. 79; 1993 a. 131; 2003 a. 228; 2005 a. 299; 2007 a. 340.01 (58a), or both on any open managed forest land. At the request of an owner, the department may provide assistance in en- 20; 2013 a. 81; 2015 a. 358; 2021 a. 230. forcing the prohibition.