Section 46.23. Sale or transfer.

 

(1)  A sale or transfer of managed forest land not authorized under s. 77.88 (2) , Stats., shall render the managed forest land in the quarter quarter section, government lot or fractional lot in which the unauthorized transfer occurred ineligible for continued designation. The withdrawal tax under s. 77.88 (5) , Stats., shall be calculated on the land ineligible for continuation, to be prorated to the owners of record.

(2)  If land transferred does not meet the eligibility requirements under subch. VI of ch. 77 , Stats., the department shall issue an order withdrawing the land and assess the withdrawal tax and the withdrawal fee against the transferee.

(2m)  A management commitment under s. NR 46.18 (4) (a) 4. does not qualify as a management plan under s. 77.88 (2) (e) , Stats., unless the transferred land qualifies as a large ownership under s. NR 46.18 (4) (a) . 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 must submit the management plan to the department for approval within one year of transfer.

(3)  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 in order 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.

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

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

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

(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.

(5)   Transfer Fee. Thirty dollars for each county included on the application to transfer shall be credited to the appropriation under s. 20.370 (1) (cr) , Stats., from the transfer fee collected under s. 77.88 (2) (d) , Stats. The amount credited may not exceed the transfer fee collected.

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.

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 at no charge by writing: Division of Forestry, Bureau of Forest Management, Forest Tax Section, PO Box 7963, Madison, WI 53707. Microsoft Windows NT 6.1.7601 Service Pack 1 Note: This section interprets s. 77.88 (2) , Stats., which establishes further standards for transfer or sale of managed forest land. Microsoft Windows NT 6.1.7601 Service Pack 1