77.883 Ferrous mining. (1) The department may not issue merchantable timber on the land. The estimate obtained shall be an order of withdrawal under s. 77.88 (1) based on the cutting of final. The department shall determine the current stumpage timber or other activities on managed forest land if all of the folvalue of the merchantable timber, based on the applicable lowing requirements are met: stumpage value established under s. 77.91 (1). The owner shall (a) The cutting or activity is necessary to engage in bulk sampay the entire cost of obtaining the estimate. pling, as defined in s. 295.41 (7). (7) PAYMENT; DELINQUENCY. Taxes under sub. (5) and fees (b) The area that will be affected by the cutting or the activity under sub. (5m) are due and payable to the department on the last day of the month following the effective date of the withdrawal does not exceed 5 acres. (c) A bulk sampling plan has been filed with the department order. Amounts received shall be credited to the conservation fund. If the owner of the land fails to pay the tax or fee, the de- under s. 295.45 and all approvals that are required for bulk sampartment shall certify to the taxation district clerk the amount pling have been issued by the department. (d) The revegetation plan that is part of the bulk sampling plan due. The taxation district clerk shall enter the delinquent amount described under par. (c) includes forestry practices that will enon the property tax roll as a special charge. (8) EXCEPTION. (a) No withdrawal tax or withdrawal fee sure that the merchantable timber and other vegetation that will may be assessed against an owner who does any of the following: be cut or otherwise affected will be restored to the greatest extent 1. Transfers ownership of managed forest land for a public possible. (2) The requirement under sub. (1) (d) does not apply to manroad or railroad or utility right-of-way. aged forest land that is within a mining site described in a preap2. Transfers ownership of managed forest land for a park, recreational trail, wildlife or fish habitat area or a public forest to plication notification under s. 295.465 or in an application for a the federal government, the state or a local governmental unit, as mining permit under s. 295.58. (3) Section 77.86 (1) (c) and (d) do not apply to cutting of defined in s. 66.0131 (1) (a). 3. Transfers ownership of or leases not more than 10 acres of timber or another activity on managed forest land if all of the remanaged forest land to a county, city, village, or town for siting a quirements in sub. (1) (a) to (d) are met. History: 2013 a. 1. public safety communications tower. 4. Transfers ownership of managed forest land for a public 77.885 Withdrawal of tribal lands. Upon request of an Inpurpose to a city, village, town, or county that is a taxing jurisdic- dian tribe, the department shall order the withdrawal of land that tion, as defined under s. 70.114 (1) (f), for the land. is owned in fee that is designated as managed forest land from the (b) The department may not order withdrawal of land remain- managed forest land program. No withdrawal tax under s. 77.88 ing after a transfer of ownership is made under par. (a) or after a (5) or withdrawal fee under s. 77.88 (5m) may be assessed against an Indian tribe for the withdrawal of such land if all of the following apply: (1) The Indian tribe provides the department the date of the order to transfer the land to the United States to be held in trust for the tribe. (2) The tribe and the department have in effect a written agreement under which the tribe agrees that the land shall continue to be treated as managed forest land until the date on which the managed forest land order would have expired. History: 2009 a. 28.