77.84 Taxation of managed forest land. (1) TAX ROLL. (2m) PROPOSED FERROUS MINING SITES. (a) The require- Each clerk of a municipality in which the land is located shall enment under sub. (2) (a) that public access be permitted on man- ter in a special column or other appropriate place on the tax roll aged forest land designated as open does not apply to an area of the description of each parcel of land designated as managed forland within a proposed ferrous mining site that is located within est land, and shall specify, by the designation “MFL-O” or 600 feet of fixed sampling equipment or within 600 feet of either “MFL-C”, the acreage of each parcel that is designated open or side of a road that is used for purposes associated with ferrous closed under s. 77.83. The land shall be assessed and is subject to mining. review under ch. 70. Except as provided in this subchapter, no (b) In addition to any managed forest land for which access is tax may be levied on managed forest land, except that any buildrestricted under par. (a), the department may restrict public ac- ing, improvements, and fixtures on managed forest land is subject cess to open managed forest land within a proposed ferrous min- to taxation as real property under ch. 70. (2) ACREAGE SHARE; PAYMENT FOR CLOSED LAND. (a) For ing site for any of the purposes specified in sub. (2) (a) if the department determines that it is necessary to ensure the safety of the managed forest land orders that take effect before April 28, 2004, public, the employees and agents of the person proposing to en- each owner of managed forest land shall pay to each municipal gage in ferrous mining, or the employees and agents of regulatory treasurer an acreage share of 74 cents per acre on or before January 31. bodies. (am) For managed forest land orders that take effect on or af(c) No restriction under par. (a) or (b) applies after whichever ter April 28, 2004, each owner of managed forest land shall pay to of the following 3 dates occurs first: 1. The date on which the department approves or denies the each municipal treasurer, on or before January 31, an amount that application for a ferrous mining permit for the proposed ferrous is equal to 5 percent of the average statewide property tax per acre of property classified under s. 70.32 (2) (a) 6., as determined unmining site. der par. (cm), for each acre of managed forest land. 2. The date on which the department determines that the per(b) For managed forest land orders that take effect before son who proposed to engage in ferrous mining has ceased to purApril 28, 2004, in addition to the payment under par. (a), each sue a mining permit for the proposed ferrous mining site. owner shall pay $1 for each acre that is designated as closed under 3. a. The 730th day after the date on which the person s. 77.83 and for each acre that is located in a proposed ferrous proposing to engage in ferrous mining provides to the department mining site and that is not open to all of the outdoor activities a preapplication notification under s. 295.465, except as provided specified in s. 77.83 (2) (a) for any part of the previous calendar in subd. 3. b. year. The payment shall be made to each municipal treasurer on b. December 14, 2015, if the person proposing to engage in or before January 31. ferrous mining has provided to the department the preapplication (bm) For managed forest land orders that take effect on or afnotification before December 14, 2013. ter April 28, 2004, in addition to the payment under par. (am), (d) The department may extend the date under par. (c) 3. for a each owner of managed forest land shall pay to each municipal period of up to 2 additional years if the department determines, treasurer, on or before January 31, an amount that is equal to 20 after consulting with the person proposing to engage in ferrous percent of the average statewide property tax per acre of property mining and other regulatory bodies, that it is likely that the per- classified under s. 70.32 (2) (a) 6., as determined under par. (cm), son, the department, or another regulatory body will need addi- for each acre that is designated as closed under s. 77.83 and for tional time to conduct evaluation activities at the proposed fer- each acre that is located in a proposed ferrous mining site and that rous mining site during that period. is not open to all of the outdoor activities specified in s. 77.83 (2) (e) Notwithstanding pars. (a) and (b), public access shall al- (a) for any part of the previous calendar year. ways be permitted on open managed forest land within a pro(bp) For managed forest land orders that take effect before posed ferrous mining site for any of the following: April 28, 2004, in addition to the payments under pars. (a) and SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
(b), each owner of managed forest land shall pay to each municipal treasurer, on or before January 31, an amount that is equal to 15 percent of the average statewide property tax per acre of property classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre that is located in a proposed ferrous mining site, and that is not open to all of the outdoor activities specified in s. 77.83 (2) (a) for any part of the previous calendar year. (c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue’s estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue’s estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made. (cm) For purposes of determining the per acre amounts under pars. (am) and (bm), in 2004 and in 2007 and each 5th year thereafter, the department of revenue shall determine the average statewide tax per acre of property classified under s. 70.32 (2) (a) 6. by multiplying the average equalized value of property classified under s. 70.32 (2) (a) 6., as determined under s. 70.57, by the average tax rate determined under s. 76.126. (3) DELINQUENCY. (a) The procedures specified for the collection of delinquent taxes under ch. 74, and for the sale of land for delinquent taxes under ch. 75 apply to taxes returned delinquent under this subsection. Immediately upon the expiration of 2 years after the date the county acquires a tax certificate, the county clerk shall take a tax deed as provided under ch. 75. The county clerk shall certify to the department that a tax deed has been taken and shall include the legal description of the land subject to the tax deed. (b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under s. 77.88 (1) does not apply to the department’s action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the withdrawal tax, as determined under s. 77.88 (5). The amount of the tax and the fee shall be payable to the department under s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund. History: 1985 a. 29; 1987 a. 378; 1995 a. 27; 1997 a. 35; 2003 a. 228; 2005 a. 299; 2013 a. 81; 2023 a. 12.