Chapter NR 46

Chapter NR 46

FOREST TAX PROGRAM

NR 46.01   Purpose.

NR 46.02   Definitions.

NR 46.03   Petitions or applications.

NR 46.04   Requests or petitions for hearing.

NR 46.05   Forms.

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 46.15   Definitions.

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 46.19   Closed area.

NR 46.20   Public access.

NR 46.21   Posting standards.

NR 46.215   Productivity.

NR 46.22   Withdrawal.

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

NR 46.30   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 NR 46 Note Note: Chapter NR 46 as it existed on January 31, 1980 was repealed and a new chapter NR 46 was created effective February 1, 1980.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NR 46.02(2) (2) “Commercial forest land” means forest land capable of producing wood products within 100 years and not withdrawn from timber production.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:

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.

NR 46.02(22) (22) “Standard units of measurement” means:

NR 46.02(22)(a) (a)

NR 46.02(22)(a)1. 1. “Sawlogs-board feet” means forest products that have the following minimum specifications:

NR 46.02(22)(a)2. 2. The required scaling method for sawlogs shall be according to the Scribner Decimal C log rule.

NR 46.02(22)(b) (b) “Cord” means 128 cubic feet including wood, air and bark assuming careful piling. Forest products described as cords are further defined to include all cut products not meeting the minimum specifications in par. (a) for sawlogs and which are not listed as piece products in par. (c).

NR 46.02(22)(c) (c) Piece products. Per piece, post, pole or Christmas tree.

NR 46.02(22)(d) (d) Weight. Converted to cord equivalent by species.

NR 46.02(23) (23) “Stumpage” means the quantity of merchantable timber by product and species as listed in s. NR 46.30.

NR 46.02(24) (24) “Tree scale” means the measurement of merchantable volume of standing trees.

NR 46.02(24m) (24m) “Understocked areas” means forest lands not meeting the minimum medium density classification (source, DNR Manual Code 8625.2) described in the following size classes:

NR 46.02 Note Note: DNR Manual Code is available for inspection at any DNR office.

NR 46.02(25) (25) “Wood products” or “forest products” means those items listed on the current forest crop law stumpage values.

NR 46.02 History History: Cr. Register, January, 1980, No. 289, eff. 2-1-80; cr. (15m) and (24m), Register, October, 1983, No. 334, eff. 11-1-83; cr. (intro.) and am. (23), Register, October, 1986, No. 370, eff. 11-1-86; r. and recr. (22) (a) and (b), Register, October, 1991, No. 430, eff. 11-1-91; CR 10-031: am. (24m) Register October 2010 No. 658, eff. 11-1-10; correction in (intro.) made under s. 13.92 (4) (b) 7., stats. Register December 2011 No. 672; CR 18-086: am. (25) Register February 2020 No. 770, eff. 3-1-20; correction in (22) (a) 1. made under s. 35.17, Stats., Register February 2020 No. 770.

NR 46.03 NR 46.03 Petitions or applications.

NR 46.03(1) (1) The forest cropland program is no longer open for enrollment or renewal.

NR 46.03 History History: Cr. Register, January, 1980, No. 289, eff. 2-1-80; CR 18-086: r. and recr. Register February 2020 No. 770, eff. 3-1-20.

NR 46.04 NR 46.04 Requests or petitions for hearing.

NR 46.04(1) (1) Requests for hearing on forest croplands petitions shall include the basis or reasons for the request.

NR 46.04 Note Note: Entry criteria contained in s. NR 46.06.

NR 46.04(2) (2) Requests or petitions for hearings on the continued eligibility of lands entered under the forest croplands or woodland tax law programs shall include an allegation, with a statement of facts to support such, that the lands to which the request or petition applies are ineligible for continuation due to its failure to comply with the criteria required by law.

NR 46.04 Note Note: Continued entry criteria contained in s. NR 46.06 and s. 77.02, Stats.

NR 46.04 History History: Cr. Register, January, 1980, No. 289, eff. 2-1-80.

NR 46.05 NR 46.05 Forms. All notices, reports, plans, petitions and applications required or filed under the forest croplands or woodland tax law shall be on forms prepared and provided by the department.