NR 46.23(1)(a)(a) If after a land conveyance the department determines a parcel meets all eligibility requirements other than that provided for in s. 77.82 (1) (a) 2., Stats., a partial withdrawal may occur under s. 77.88 (3k) or (3L), Stats., to allow the parcel to resume compliance with s. 77.82 (1) (a) 2., Stats. If after a withdrawal under s. 77.88 (3k) and (3L), Stats., the land no longer meets eligibility requirements due to parcel size, the land may be withdrawn as provided for in par. (b). NR 46.23(1)(b)(b) If the department determines that the land conveyed does not meet the eligibility requirements under subch. VI of ch. 77, Stats., except as provided for in par. (a), or a transfer form is not filed with the department, 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. If eligible land remains after such a withdrawal, the department shall issue an order transferring those lands if a transfer form for the eligible lands is filed with the department. 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)(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 (a) and (b) within one year of the transfer shall be withdrawn under s. 77.88 (1), Stats.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 NoteNote: 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 NoteNote: 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 HistoryHistory: 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 46.24NR 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 HistoryHistory: 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 46.25NR 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 NoteNote: 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.