77.82(1)(bp)1.1. For purposes of par. (b) 3m., and except as provided in subd. 2., an improvement is any of the following: 77.82(1)(bp)1.a.a. Any structure or fixture that is built or placed on the parcel for its benefit. 77.82(1)(bp)2.2. An improvement does not include any of the following: 77.82(1)(bp)2.f.f. Hunting blinds, as specified by rules promulgated by the department. 77.82(1)(bp)2.g.g. Structures and fixtures that are needed for sound forestry practices. 77.82(1)(bp)3.3. For purposes of par. (b) 3., a fence that prevents the free and open movement of wild animals across any portion of a parcel is an improvement unless all of the following apply: 77.82(1)(bp)3.b.b. The fence is on land owned by a nonprofit organization that is described in section 501 (c) of the Internal Revenue Code and that holds a dog club training license under s. 169.20 (3). 77.82(1)(bp)3.c.c. The fence existed on January 1, 2017, on land designated as closed managed forest land. 77.82(1)(bp)4.4. Notwithstanding par. (b) 3., a building used exclusively for storage that is located on a parcel does not make that parcel ineligible for designation as managed forest land. 77.82(1)(c)(c) In addition to the requirements under pars. (a), (ag), and (b), for land subject to an application under sub. (4m), all forest croplands owned by the applicant on the date on which the application is filed that are located in the municipality or municipalities for which the application is filed shall be included in the application. 77.82(2)(2) Application. Any owner of land may file an application with the department to designate any eligible parcel of land as managed forest land. An application may include any number of eligible parcels under the same ownership. Each application shall include all of the following: 77.82(2)(b)(b) The legal description or the location and acreage of each parcel of land. 77.82(2)(c)(c) The legal description of the area in which the parcel is located. 77.82(2)(cm)(cm) A copy of an instrument that has been recorded in the office of the register of deeds of each county in which the property is located that shows the ownership of the land subject to the application. 77.82(2)(d)(d) A description of the physical characteristics of the land, in sufficient detail to enable the department to determine if it meets the eligibility requirements under sub. (1). 77.82(2)(e)(e) A statement of the owner’s forest management objectives for the production of merchantable timber, in sufficient detail to provide direction for the approval of the proposed management plan. The application may also state additional forest management objectives, which may include wildlife habitat management, aesthetic considerations, watershed management and recreational use. 77.82(2)(f)(f) Proof that each person holding any encumbrance on the land agrees that the application may be filed. 77.82(2)(g)(g) A map, diagram or aerial photograph showing the location and acreage of any area that will be designated as closed to the public under s. 77.83. 77.82(2)(h)(h) Whether the land will be designated as managed forest land for 25 or 50 years. 77.82(2m)(2m) Fees for applications and management plans. 77.82(2m)(a)(a) An application under sub. (2), (4m), or (12) shall be accompanied by a nonrefundable application recording fee of $20 unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department for recording an order issued under this subchapter. 77.82(2m)(ac)(ac) If the department prepares a management plan under sub. (3) (am), the department shall collect from the applicant the management plan fee established under par. (am). 77.82(2m)(ag)(ag) If a proposed management plan accompanying an application filed under sub. (2), (4m), or (12) is not approved by the department under its initial review under sub. (3) (ar), and if the department agrees to complete the proposed management plan under sub. (3) (ar), the department shall collect from the applicant the management plan fee established under par. (am). 77.82(2m)(am)(am) The department shall by rule establish on an annual basis a nonrefundable fee that the department shall charge for a management plan prepared or completed by the department. The fee shall be based on the comparable commercial market rate that is charged for preparation of such management plans. 77.82(2m)(c)(c) A proposed management plan is exempt from the management plan fee under par. (ag) if it is prepared or completed by an independent certified plan writer instead of by the department. 77.82(2m)(dm)1.1. Of each management plan fee, $300 or the entire fee, whichever is less, that is collected under par. (ag) shall be credited to the appropriation under s. 20.370 (2) (cx). 77.82(2m)(dm)2.2. Any amount not credited to the appropriation under s. 20.370 (2) (cx), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes. 77.82(3)(ag)(ag) A proposed management plan shall cover the entire acreage of each parcel subject to the application and shall be prepared by an independent certified plan writer or by the department if par. (am) applies. 77.82(3)(am)(am) If the department determines that an applicant is not able to have a proposed management plan prepared by a certified independent plan writer, the department shall prepare the plan. The department shall promulgate rules establishing the criteria that shall be met in order to determine that an applicant is unable to prepare such a plan. 77.82(3)(ar)(ar) For a proposed management plan prepared by an independent certified plan writer, the department, after considering the owner’s forest management objectives as stated under sub. (2) (e), shall review and either approve or disapprove the proposed management plan. If the department disapproves the proposed plan, it shall inform the applicant of the changes necessary to qualify the plan for approval upon subsequent review. At the request of the applicant, the department may agree to complete the proposed management plan. 77.82(3)(c)(c) To qualify for approval, a management plan shall include all of the following: 77.82(3)(c)2.2. The legal description of the parcel or of the area in which the parcel is located. 77.82(3)(c)3.3. A statement of the owner’s forest management objectives. 77.82(3)(c)4.4. A map, diagram or aerial photograph which identifies both forested and unforested areas of the land, using conventional map symbols indicating the species, size and density of vegetation and the other major features of the land. 77.82(3)(c)5.5. A map, diagram or aerial photograph which identifies the areas designated as open and closed under s. 77.83. 77.82(3)(c)6.6. A description of the forestry practices, including harvesting, thinning and reforestation, that will be undertaken during the term of the order, specifying the period of time in which each will be completed. 77.82(3)(c)7.7. A description of soil conservation practices that may be necessary to control any soil erosion that may result from the forestry practices specified under subd. 6. 77.82(3)(d)(d) The management plan may also specify activities that will be undertaken for the management of forest resources other than trees, including wildlife habitat, watersheds and aesthetic features. 77.82(3)(e)(e) A management plan shall contain a statement that the owner agrees to comply with all of its terms and with the conditions of this subchapter and shall be signed by the owner and a representative of the department. 77.82(3)(f)(f) An owner and the department may mutually agree to amend a management plan. 77.82(3)(g)(g) The department shall certify plan writers and shall promulgate rules specifying the qualifications that a person must satisfy to become a certified plan writer. For management plans prepared or completed by the department under this subsection, the department may contract with plan writers certified by the department to prepare and complete these plans. 77.82(3)(h)1.1. Under this paragraph, “large ownership” means 1,000 or more acres of land designated as managed forest land that has the same owner. 77.82(3)(h)2.2. The department may promulgate rules that subject large ownerships to management plan requirements that deviate from the requirements under pars. (ag) to (g). 77.82(4)(4) Additions to managed forest land. An owner of land that is designated as managed forest land may file an application with the department to designate as managed forest land an additional parcel of land if the additional parcel is contiguous to any of that designated land or is not contiguous to that designated land but meets the requirements under sub. (1) (ag). The application shall be accompanied by a nonrefundable $20 application recording fee unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (2) (cr). The application shall be filed on a department form and shall contain any additional information required by the department. The tax rate applicable to an addition under this subsection shall be the tax rate currently applicable to the managed forest land order to which the land is being added. Except for the minimum acreage requirements under sub. (1) (ag) 1. b. that apply to a noncontiguous addition, the eligibility requirements applicable to an addition under this subsection are the eligibility requirements under the order that designated the parcel to which the land is being added. 77.82(4m)(4m) Conversion of forest croplands to managed forest land. 77.82(4m)(a)(a) An owner of land that is entered as forest croplands under s. 77.02 may file an application with the department under sub. (2) to convert all or a portion of the land to managed forest land, subject to sub. (1) (c). 77.82(4m)(b)(b) An application under this subsection shall specify whether the order designating the land as managed forest land will remain in effect for 25 years or 50 years, as elected by the owner. 77.82(4m)(d)(d) An owner of land who has filed a conversion application under this subsection and for whom the department is preparing or completing a management plan may withdraw the request and have it prepared by an independent certified plan writer if the owner determines that the department is not preparing or completing the management plan in a timely manner. 77.82(5)(5) Notice of application; request for denial. 77.82(5)(a)(a) Upon receipt of an application under sub. (2), (4) or (4m), the department shall provide written notice of the application to each clerk of each municipality in which the land is located. 77.82(5)(b)(b) The governing body of any municipality in which the proposed managed forest land is located or a resident or property tax payer of such a municipality may, within 15 days after the notice under par. (a) is provided, request the department to deny the application on the grounds that the land fails to meet the eligibility requirements under sub. (1) or that, if the addition is approved, the entire parcel will fail to meet those eligibility requirements. The request shall be in writing and shall specify the reason for believing that the land is or would be ineligible. 77.82(6)(a)(a) The department shall conduct any investigation necessary to reach a decision on an application. 77.82(6)(b)1.1. If the department determines, after receipt of a request under sub. (5) (b) or as a result of its investigation, that further information is needed, it may schedule a public hearing to take testimony relating to the eligibility of the land. 77.82(6)(b)2.2. At least 10 days before the date of the hearing, the department shall mail written notice of the date, time, and place of the hearing to the applicant, to each person who submitted a request under sub. (5) (b), and to the clerk of each municipality in which the land is located. 77.82(6)(b)3.3. A public hearing held under this paragraph may be adjourned. No notice of the adjourned hearing is required other than an announcement of the date, time and place given at the initial hearing by the person presiding at the hearing. 77.82(7)(a)(a) After considering the testimony presented at the public hearing, if any, the facts discovered by its investigation and the land use in the area in which the land is located, the department shall approve an application under sub. (2) or (4m) if it determines all of the following: 77.82(7)(a)1.1. That the land meets the eligibility requirements under sub. (1). 77.82(7)(a)2.2. That all facts stated in the application are correct. 77.82(7)(a)3.3. That a stand of merchantable timber will be developed on at least 80 percent of the land within a reasonable period of time. 77.82(7)(a)4.4. That the use of the land as managed forest land is not incompatible with the existing uses of the land in each municipality in which it is located. 77.82(7)(b)(b) After considering the testimony presented at the public hearing, if any, and the facts discovered by its investigation, the department shall approve an application under sub. (4) if it determines all of the following: 77.82(7)(b)1.1. That all facts stated in the application are correct. 77.82(7)(b)2.2. That the total parcel with the addition will meet the eligibility requirements under sub. (1). 77.82(7)(b)3.3. That there are no delinquent taxes on either the land originally designated or on the proposed additional parcel. 77.82(7)(b)4.4. That the owner agrees to any amendments to the management plan determined by the department to be necessary as a result of the addition. 77.82(7)(c)(c) Except as provided in par. (d), if an application is received on or before June 1 of any year, the department shall investigate and shall either approve the application and issue the order under sub. (8) or deny the application before the following November 21. An application received after June 1 shall be acted on by the department as provided in this subdivision before the November 21 of the year following the year in which the application is received. 77.82(7)(d)(d) The department shall approve or disapprove an application under par. (a) that is filed under sub. (4m) within 3 years after the date on which the application is filed with the department. 77.82(8)(8) Order. If an application under sub. (2), (4m), or (12) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the application. If an application under sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the applicant with a copy of the order or amended order and shall also file a copy with the department of revenue and the clerk of each municipality in which the land is located, and shall record the order with the register of deeds in each county in which the land is located. 77.82(9)(9) Effective date of order. An order or amended order under sub. (8) issued before November 21 of any year takes effect on the January 1 after the date of issuance. An order or amended order under sub. (8) issued on or after November 21 of any year takes effect on the 2nd January 1 after the date of issuance. 77.82(10)(10) Denial. If the department denies an application, it shall notify the applicant in writing, stating the reason for the denial.
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Chs. 70-79, Taxation
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