Chapter NR 46

NR 46.23(1)(c) (c) If the department determines that the land retained after the conveyance, if any, does not meet the eligibility requirements under subch. VI of ch. 77, Stats., except as provided for in par. (a), the department shall issue an order withdrawing the ineligible land. The withdrawal tax and fee under s. 77.88 (5) and (5m), Stats., shall be assessed on the land ineligible for continuation.

NR 46.23(2m) (2m) Land conveyed from a large ownership.

NR 46.23(2m)(a) (a) A management commitment under s. NR 46.18 (4) (a) 4. does not qualify as a management plan under s. 77.88 (2) (ac), Stats., unless considerations under s. NR 46.18 (4) (a) are met. The transferee shall provide a management plan under s. 77.82 (3), Stats., with all items listed under s. NR 46.16 (2) (f), (g), and (h) and shall submit the management plan to the department for approval within one year of transfer.

NR 46.23(2m)(b) (b) If parcel size requirements are met, land conveyed from a large ownership may be transferred even if eligibility criteria established in s. 77.82 (1) (a) 2., Stats., are not met, provided that upon the submission of the management plan required in par. (a), the owner voluntarily withdraws any ineligible acres following the procedure in sub. (1) (a).

NR 46.23(2m)(c) (c) Land conveyed from a large ownership that does not meet requirements in pars. (a) and (b) within one year of the transfer shall be withdrawn under s. 77.88 (1), Stats. The withdrawal tax and fee under s. 77.88 (5) and (5m), Stats., shall be calculated on the transferred land and issued to the owners of record.

NR 46.23(3) (3) Public access designation. Eligible transfers requesting a change in the “open/closed” designation shall be in writing on department forms filed with and received by the department by December 1 for the change in the “open/closed” status to be eligible to be effective the following January 1. Requests for transfers, which change the “open/closed” designation, received by the department after December 1 but before the end of the year shall be effective January 1 of the second year beginning after the year in which the form is received.

NR 46.23(4) (4) Attachments. Each transfer request shall be on forms provided by the department and include the following:

NR 46.23(4)(a) (a) A copy of the recorded legal instrument giving the transferee an ownership interest in the land subject to the transfer.

NR 46.23(4)(b) (b) A copy of any certified survey map recorded for the transferred land transfer, or referenced in the legal instrument provided under par. (a).

NR 46.23(4)(c) (c) A copy of a recent property tax bill or other documentation showing the parcel identification number used by that county to identify the specific real estate parcel being transferred.

NR 46.23 Note Note: Forms for transferring managed forest land should be sent to the DNR forester in the county where the land is located. Forms may be obtained online at dnr.wi.gov, search keywords “Managed Forest Law”.

NR 46.23 Note Note: This section interprets s. 77.88 (2), Stats., which establishes further standards for transfer or sale of managed forest land.

NR 46.23(5) (5) Transfer Fee. Thirty dollars for each county included on the application to transfer shall be credited to the appropriation under s. 20.370 (2) (cr), Stats., from the transfer fee collected under s. 77.88 (2) (ac), Stats. The amount credited may not exceed the transfer fee collected.

NR 46.23 History History: Cr. Register, October, 1986, No. 370, eff. 11-1-86; renum. to be (1), cr. (2), Register, October, 1989, No. 406, eff. 11-1-89; am. (1), Register, October, 1990, No. 418, eff. 11-1-90; cr. (3), Register, October, 2000, No. 538, eff. 11-1-00; CR 04-136: am. (2), cr. (4) Register July 2005 No. 595, eff. 8-1-05; CR 07-024: cr. (5), Register October 2007 No. 622, eff. 11-1-07; CR 11-013: cr. (2m), am. (4), (5) Register December 2011 No. 672, eff. 1-1-12; correction in (2m), (5), made under s. 13.92 (4) (b) 7., Stats., Register January 2017 No. 733; correction in (5) made under s. 13.92 (4) (b) 7., Stats., Register October 2018 No. 754; CR 18-086: r. and recr. (1), r. (2), renum. (2m) to (2m) (a) and am., cr. (2m) (title), (b), (c), am. (3) Register February 2020 No. 770, eff. 3-1-20; correction in (1) (a) to (c), (2m) (c) made under s. 35.17, Stats., Register February 2020 No. 770.

NR 46.24 NR 46.24 Alternative withdrawal tax.

NR 46.24(1) (1) Estimate. If calculated by the department, the determination of the withdrawal tax under s. 77.88 (5) (af) 2., Stats., shall be based on merchantable timber volume estimated from department forest cover type maps indicating timber size and density classes or from aerial photographic interpretation and values established by the current stumpage value schedule pursuant to s. 77.91 (1), Stats.

NR 46.24(2) (2) Accuracy. If the estimate of merchantable volume of timber for the purpose of calculating the alternative withdrawal tax under s. 77.88 (5) (af) 2., Stats., is made by an estimator other than the department, the cruise shall be established by on site sampling at an accuracy level ±15% to ±20% at 2 standard deviations for any one owner in a single municipality. The cost of such an estimate shall be paid by the landowner.

NR 46.24(3) (3) Merchantable timber. For the purpose of calculating the 5% stumpage value alternative for the withdrawal tax under s. 77.88 (5) (af) 2., Stats., timber shall be considered merchantable if the department determines it is:

NR 46.24(3)(a) (a) Of size, quality and species to meet commonly accepted industry standards for a specific timber product,

NR 46.24(3)(b) (b) A timber product which is or has been salable within the last calendar year preceding the date of the owner’s declaration or withdrawal within the department’s administrative area identified pursuant to s. 77.91 (1), Stats., in which the subject land is located,

NR 46.24(3)(c) (c) Located in terrain which can be commercially logged with equipment and logging methods commonly used by the timber producers operating within the department’s stumpage value zones identified pursuant to s. 77.91 (1), Stats., in which the subject land is located, and

NR 46.24(3)(d) (d) In sufficient volume to attract a commercial buyer if it were to be offered for sale.

NR 46.24 History History: Cr. Register, October, 1986, No. 370, eff. 11-1-86; cr. (3) and (4), Register, October, 1990, No. 418, eff. 11-1-90; r. and recr. (1) and (2), Register, October, 1991, No. 430, eff. 11-1-91; r. and recr. (4), Register, October, 1997, No. 502, eff. 11-1-97; CR 11-013: am. (title), (1), (2), (3) (b), (c), r. (4), Register December 2011 No. 672, eff. 1-1-12; correction in (1), (2), (3) made under s. 13.92 (4) (b) 7., Stats., Register January 2017 No. 733; CR 18-086: am. (3) (c) Register February 2020 No. 770, eff. 3-1-20.

NR 46.25 NR 46.25 Information on location of managed forest land. Information listing the location of open and closed managed forest law land shall be in the form of annually updated reports and an online map that describes the location of land designated as open managed forest land.

NR 46.25 Note Note: This section interprets s. 77.91 (2), Stats., which requires the department to prepare and offer for sale information describing the location of managed forest land to the public.

NR 46.25 History History: Cr. Register, October, 1986, No. 370, eff. 11-1-86; CR 18-086: am. Register February 2020 No. 770, eff. 3-1-20.

NR 46.27 NR 46.27 Department orders.

NR 46.27(1) (1) Changing orders. In addition to orders established in subch. VI of ch. 77, Stats., the department may issue any of the following orders altering existing managed forest land orders:

NR 46.27(1)(a) (a) Correction and amendment orders. Correction and amendment orders may be issued to correct factual errors. These orders correct issued orders to coincide with facts that are determined to have been in place at the time of the issuance of the order, including a change in acreage based on surveys including certified surveys, assessors’ plats, county GIS, or monument reestablishment projects that more clearly calculate acreage of lands enrolled. Amendment orders are also used when a landowner changes public access designation.

NR 46.27(1)(b) (b) Rescinding orders. Rescinding orders may be issued to cancel or adjust orders issued by the department. Rescinding orders may be issued in the following situations:

NR 46.27(1)(b)1. 1. The department determines that the land, or part of the land, was entered into the program by department error. Errors in the application by the owner or the certified plan writer do not constitute department error.

NR 46.27(1)(b)2. 2. The owner chooses to not be enrolled in the program after an order of designation is issued but prior to the effective date of that order.

NR 46.27(1)(b)3. 3. The department determines that an order other than an order of designation was issued in error.

NR 46.27(2) (2) Orders of designation as a contract.

NR 46.27(2)(a) (a) Timeline for exempt withdrawals due to material change. If a statute is enacted or a rule is promulgated that materially changes the terms of an existing order, as determined by the department, the department shall notify owners potentially impacted by the change. Owners shall send their request to withdraw their lands without withdrawal tax and fee due to the material change to the department in writing by the December 1 immediately following the effective date of the material change. If the material change is effective within 90 days preceding December 1, the owners have until the second December 1 following the effective date of the material change to request to withdraw their lands due to the material change.

NR 46.27(2)(b) (b) Effective dates for exempt withdrawals due to material change. Upon receipt of a written request for withdrawal, if the department determines that the order was materially changed, the department shall order the withdrawal of the entry without the withdrawal tax and fee established in s. 77.88 (5) and (5m), Stats. Requests for withdrawal provided to the department within the timelines established in par. (a) will be effective the following January 1 if received no later than December 1.

NR 46.27(2)(c) (c) Land staying in the program after a material change. Owners who do not declare their request to withdraw their land within the timeline established in par. (a), or who do not declare their request in writing, shall have elected to accept the modifications to the contract or shall follow normal withdrawal procedures established in s. 77.88 (3), Stats., including assessment of a withdrawal tax and fee as provided for in s. 77.88 (5) and (5m), Stats.

NR 46.27 History History: CR 18-086: cr. Register February 2020 No. 770, eff. 3-1-20; correction in (2) (c) made under s. 35.17, Stats., Register February 2020 No. 770.

NR 46.28 NR 46.28 Landowner contact information.

NR 46.28(1) (1) Owners of land designated as managed forest land shall notify the department of a change in mailing address and other contact information.

NR 46.28(2) (2) Mail returned to the department because it is undeliverable due to an incorrect address or otherwise shall be determined to have met the department’s obligation of notifying the landowner for all aspects of this chapter and ch. 77, Stats.

NR 46.28 History History: CR 18-086: cr. Register February 2020 No. 770, eff. 3-1-20.

subch. IV of ch. NR 46 Subchapter IV — Stumpage Rates

NR 46.30 NR 46.30 Stumpage rates.

NR 46.30(1) (1) Cutting reports.

NR 46.30(1)(b) (b) Wood products reported on cutting reports received by the department on or before December 1st for wood products cut prior to November 1 will be assessed on the basis of the stumpage value schedule in effect at the time of cutting.

NR 46.30(1)(c) (c) Wood products reported on cutting reports received by the department after December 1, or cut on or after November 1, will be assessed on the basis of the current stumpage value schedule.

NR 46.30(1)(d) (d) Peeled cordwood volume will be converted to volume of rough products by adding 121/2% for hand-peeled or 25% for machine-peeled wood.

NR 46.30(1)(g) (g) Cordwood products measured by weight will be converted to and reported as rough cord products.

NR 46.30(1)(g)1. 1. The following table of weights will be used for conversion to cords:

- See PDF for table

NR 46.30(1)(g)2. 2. Seasoned wood is that which is dried 2 or more months during the period April 1 to October 31 before weighing.

NR 46.30 History History: Cr. Register, January, 1980, No. 289, eff. 2-1-80; r. and recr. (2), Register, October, 1980, No. 298, eff. 11-1-80; r. and recr. (2) (a) to (c), Register, October, 1981, No. 310, eff. 11-1-81; r. and recr. (2) (intro.), (a) to (c), Register, October, 1982, No. 322, eff. 11-1-82; am. (1) (d), r. and recr. (2) (a), (b) and (c), Register, October, 1983, No. 334, eff. 11-1-83; am. (2) (a) (b) and (c), Register, October, 1984, No. 346, eff. 11-1-84; r. and recr. (2) (a), (b) and (c), Register, October, 1985, No. 358, eff. 11-1-85; renum. from NR 46.09 and am. (1) (d) and (2) (intro.), r. and recr. (2) (a) to (d), Register, October, 1986, No. 370, eff. 11-1-86; r. and recr. (2) (a) to (d), Register, October, 1987, No. 382, eff. 11-1-87; r. and recr. (2), Register, October, 1988, No. 394 eff. 11-1-88; r. and recr. (2) (a) to (c), Register, October, 1989, No. 406, eff. 11-1-89; r. and recr. (2) (a) to (c), Register, October, 1990, No. 418, eff. 11-1-90; r. (1) (e), renum. (1) (f) to be (1) (e), r. and recr. (2) (a) to (c), Register, October, 1991, No. 420, eff. 11-1-91; r. and recr. (2) (a) to (c), Register, October, 1992, No. 442, eff. 11-1-92; r. and recr. (2) (a) to (c), Register, October, 1993, No. 454, eff. 11-1-93; r. and recr. (2) (a) to (d), Register, October, 1994, No. 466, eff. 11-1-94; r. and recr. (2) (a) to (c), Register, October, 1995, No. 478, eff. 11-1-95; r. and recr. (2) (a) to (c), Register, October, 1996, No. 490, eff. 11-1-96; r. and recr. (2) (a) to (c), Register, October, 1997, No. 502, eff. 11-1-97; r. and recr. (2) (a) to (c), Register, October, 1998, No. 514, eff. 11-1-98; r. and recr. (2) (a) to (d), Register, October, 1999, No. 526, eff. 11-1-99; reprinted to correct table titles, Register, January, 2000, No. 529; r. and recr. (2) (a) to (c), Register, October, 2000 No. 538, eff. 11-1-00; CR 01-036: am. (1) (e) and r. and recr. (2) (a) to (c), Register October 2001 No. 550, eff. 11-1-01; CR 02-047: r. and recr. (2) (a) to (c), Register October 2002 No. 562, eff. 11-1-01; CR 03-034: r. and recr. (2) (a) to (c) Register October 2003 No. 574, eff. 11-1-03; CR 04-048: r. and recr. (2) (a) to (c) Register October 2004 No. 586, eff. 11-1-04; CR 05-030: r. and recr. (2) (a) to (c) Register October 2005 No. 598, eff. 11-1-05; CR 06-027: am. (1) (e) 1., r. and recr. (2) (a) to (c), renum. (2) (d) to be (2) (e), cr. (2) (d) Register October 2006 No. 610, eff. 11-1-06; CR 07-024: renum. (1) (a), (b), (c), (d) and (e) to be (1) (b), (c), (d), (e) and (g) and am. (1) (e), cr. (1) (a) and (f), r. and recr. (2) (a) to (d), Register October 2007 No. 622, eff. 11-1-07; CR 08-023: r. and recr. (2) (a) to (d) Register October 2008 No. 634, eff. 11-1-08; CR 09-031: r. and recr. (2) (a) to (e), cr. (2) (f) and (g) Register November 2009 No. 647, eff. 12-1-09; CR 10-031: am. (1) (e) and (f), r. (2) Register October 2010 No. 658, eff. 11-1-10; CR 18-086: r. (1) (a), (e), (f) Register February 2020 No. 770, eff. 3-1-20; correction in (1) (table) made under s. 35.17, Stats., Register February 2020 No. 770.