Noncompliance assessment

Wis. Stat. § 77.876, 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. § 77.876

77.876 Noncompliance assessment. (1) ASSESSMENT. The department shall certify to each municipality in which the property is located an owner’s failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompli- Updated 23-24 Wis. Stats. 64 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 fee that will accompany the report. The fee shall be deposited in sessment that is paid later than the due date. (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). 2. The department may establish by rule a different amount the owner’s possession or in the possession of any person other than a purchaser for value without notice in the usual course of of each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (2) (cr). The amount shall be equal to the avbusiness. (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. 3. If the transferee does not provide the department with the specified under sub. (2), the municipality shall certify to the taxation 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 under sub. (5m). Notwithstanding s. 77.90, the transferee is not encharge. titled to a hearing on an order withdrawing land under this History: 2003 a. 228; 2005 a. 299. subdivision.