Grazing restricted

77.875 Grazing restricted. An owner of managed forest Updated 23-24 Wis. Stats. 64 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES land may not permit domesticated animals to graze on managed (2) SALE OR TRANSFER OF OWNERSHIP. (a) Authority to forest land. transfer. An owner may sell or otherwise transfer ownership of History: 1985 a. 29. all or part of a parcel of the owner’s managed forest land. (ac) Transferred land; requirements met. 1. If the land trans77.876 Noncompliance assessment. (1) ASSESSMENT. ferred under par. (a) meets the eligibility requirements under s. The department shall certify to each municipality in which the 77.82 (1) (a), (ag), and (b), the land shall continue to be desigproperty is located an owner’s failure to complete a forestry pracnated as managed forest land if the transferee, within 30 days aftice during the period of time required under an applicable manter a transfer of ownership, files a form provided by the departagement plan, and the municipality shall impose a noncompliment signed by the transferee. By signing the form, the transferee ance assessment of $250 against the owner for each failure. The certifies to the department an intent to comply with the existing department shall mail a copy of the certificate of assessment to management plan for the land and any amendments to the plan. the owner at the owner’s last-known address and to the The transferee shall provide proof that each person holding any municipality. encumbrance on the land agrees to the designation. The trans(2) PAYMENT. An assessment under sub. (1) is due and feree may designate an area of the transferred land closed to pubpayable to the municipality on the last day of the month following lic access as provided under s. 77.83. The department shall issue the date the certificate is mailed to the owner. The municipality an order continuing the designation of the land as managed forest shall collect interest at the rate of 12 percent per year on any as- land under the new ownership. The transferee shall pay a $100 sessment that is paid later than the due date. fee that will accompany the report. The fee shall be deposited in (3) OWNER’S LIABILITY. The owner is personally liable for an the conservation fund. Twenty dollars of the fee or a different assessment under sub. (1). An unpaid assessment becomes a lien amount of the fee as may be established under subd. 2. shall be against the merchantable timber cut. If the merchantable timber credited to the appropriation under s. 20.370 (2) (cr). The departcut is mingled with other wood products, the unpaid assessment ment shall immediately notify each person entitled to notice unbecomes a lien against all of the wood products while they are in der s. 77.82 (8). the owner’s possession or in the possession of any person other 2. The department may establish by rule a different amount than a purchaser for value without notice in the usual course of of each fee under subd. 1. that will be credited to the appropriabusiness. tion under s. 20.370 (2) (cr). The amount shall be equal to the av(4) DELINQUENCY. If an assessment due under sub. (1) is not erage expense to the department of recording an order issued unpaid on or before the last day of the August following the date der this subchapter. specified under sub. (2), the municipality shall certify to the taxa3. If the transferee does not provide the department with the tion district clerk the description of the land and the amount due certification required under subd. 1., the department shall issue for the assessment and interest. The taxation district clerk shall an order withdrawing the land and shall assess against the transenter the delinquent amount on the property tax roll as a special feree the withdrawal tax under sub. (5) and the withdrawal fee uncharge. der sub. (5m). Notwithstanding s. 77.90, the transferee is not enHistory: 2003 a. 228; 2005 a. 299. titled to a hearing on an order withdrawing land under this subdivision.