Register February 2020 No. 770
Chapter NR 46
FOREST TAX PROGRAM
NR 46.03 Petitions or applications.
NR 46.04 Requests or petitions for hearing.
Subchapter I — Forest Croplands
NR 46.06 Determination on petition.
NR 46.07 Ineligible lands.
NR 46.09 Forest croplands withdrawals.
NR 46.10 Forestry practices.
Subchapter III — Managed Forest Land
NR 46.16 Managed forest land application.
NR 46.165 Certified plan writer.
NR 46.17 Managed forest land eligibility.
NR 46.18 Management plan.
NR 46.185 Forestry practices.
NR 46.21 Posting standards.
NR 46.23 Sale or transfer.
NR 46.24 Alternative withdrawal tax.
NR 46.25 Information on location of managed forest land.
NR 46.27 Department orders.
NR 46.28 Landowner contact information.
Subchapter IV — Stumpage Rates
Ch. NR 46 Note
Note: Chapter NR 46 as it existed on January 31, 1980 was repealed and a new chapter NR 46 was created effective February 1, 1980.
NR 46.01
NR 46.01
Purpose. It is the purpose of this chapter to interpret, enforce and administer the provisions of the Wisconsin statutes pertaining to the forest croplands program, the managed forest land program, and any other tax programs concerning private forest lands.
NR 46.01 History
History: Cr.
Register, January, 1980, No. 289, eff. 2-1-80;
CR 18-086: am. February 2020 No. 770, eff. 3-1-20.
NR 46.02
NR 46.02
Definitions. For the terms used in subch.
I, the following definitions apply:
NR 46.02(1)
(1) “Burning" means the presence of fire on forest land, except when used as a prescribed tool in the practice of sound forestry.
NR 46.02(2)
(2) “Commercial forest land" means forest land capable of producing wood products within 100 years and not withdrawn from timber production.
NR 46.02(3)
(3) “Department" means the state of Wisconsin department of natural resources.
NR 46.02(4)
(4) “Domicile" means the place of permanent residence.
NR 46.02(5)
(5) “Fishing" means taking, capturing, killing or fishing for fish of any variety in any manner under general provision. Landowners may prohibit activities other than public hunting and fishing on lands under the forest crop law.
NR 46.02(6)
(6) “Forest land" means land capable of producing wood products, having a minimum width of 120 feet, not developed for uses inimical to the practice of forestry and at least 10% stocked with forest trees of any of the following size classes:
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See PDF for table 
NR 46.02(7)
(7) “Fractional lot" means a portion of a section in a township formed by the excess or deficiency of land in said township, as shown by the U.S. government survey plat.
NR 46.02(8)
(8) “Government lot" means an irregular portion of a section formed by a meandered body of water, impassable object, a state or reservation or grant boundary or for other similar reasons as shown by U.S. government survey plat.
NR 46.02(9)
(9) “Grazing" means the feeding on grass, herbage or other growing plants by domestic animals. Animals used during timber harvest operations are exempt.
NR 46.02(10)
(10) “Hunting" means shooting, shooting at, pursuing, taking, catching or killing of any wild animal or animals other than trapping.
NR 46.02(11)
(11) “Land" means the property which is being considered for entry under the forest crop law or woodland tax law programs.
NR 46.02(12)
(12) “Merchantable timber" means standing trees by species and product which are because of size and quality, salable within a reasonable time period from the subject lands.
NR 46.02(13)
(13) “Non-commercial forest land" means forest land incapable of producing wood products within 100 years.
NR 46.02(14)
(14) “Non-forest" means farmland (including grazing pastures), water, marsh, muskeg, bog, rock outcrops, sand dunes, recreational land, industrial land, residential land and rights-of-way.
NR 46.02(15)
(15) “Non-productive area" means lands not producing or incapable of producing wood products.
NR 46.02(15m)
(15m) “Open areas" means nonproductive areas capable of producing merchantable timber when stocked with suitable forest trees.
NR 46.02(16)
(16) “Petitioner or applicant" means any or all persons who have an ownership interest either in fee or equity with full control over forest practices on the lands.
NR 46.02(17)
(17) “Practice forestry", “sound forestry practices" and “sound forestry" mean sound and commonly accepted timber cutting, transporting and forest cultural methods recommended or approved by a qualified forester of the department for most effective propagation and improvement of the various timber types common to Wisconsin.
NR 46.02(18)
(18) “Public roads and railroad rights-of-way" means public roads or railroad rights-of-way active or abandoned, in public or railroad ownership.
NR 46.02(19)
(19) “Qualified forester" means a forester having a bachelor or higher degree from a school of forestry.
NR 46.02(20)
(20) “Quarter-quarter section" means a regular one-sixteenth part of a section, the boundaries of which are determined by a correctly executed subdivision of the section involved, as determined by U.S. government survey plat.
NR 46.02(21)
(21) “Renewal" means a continuation of an entry under the laws upon mutual consent of the landowner and department.
