77.81 Definitions. In this subchapter:
(1) “Department" means the department of natural resources.
(1m) “Fixed sampling equipment" means physical equipment that will be in the same location for more than 24 hours and that is used for the evaluation of a proposed ferrous mining site, including equipment that is used for boring, drilling, bulk sampling, or obtaining climatological data or other data relating to the environment or the state's natural resources.
(2) “Forestry" means managing forest lands and their related resources, including trees and other plants, animals, soil, water and air.
(2m) “Independent certified plan writer" means a plan writer certified by the department but who is not acting under contract with the department under s. 77.82 (3) (g).
(2r) “Large property" means one or more separate parcels of land that are under the same ownership, that collectively are greater than 1,000 acres in size, and that are managed forest land or forest croplands or a combination thereof.
(3) “Merchantable timber" means standing trees which, because of their size and quality, are salable.
(4) “Municipality" means a town, village, or city.
(4m) “Natural disaster" means fire, ice, snow, wind, flooding, insects, drought, or disease.
(5) “Nonprofit organization" means a nonprofit corporation, a charitable trust, or other nonprofit association that is described in section 501 (c) (3) of the Internal Revenue Code and is exempt from federal income tax under section 501 (a) of the Internal Revenue Code.
(5m) “Proposed ferrous mining site" means a proposed mining site, as described under s. 295.46 (1), for which the person proposing to engage in ferrous mining has provided preapplication notification under s. 295.465.
(6) “Recreational activities" means recreational outdoor activities that are compatible with the practice of forestry, as determined by the department. “Recreational activities" includes hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
History: 1985 a. 29; 2003 a. 228; 2005 a. 25; 2007 a. 20; 2013 a. 81; 2015 a. 358.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
77.015 - Lands in villages included.
77.03 - Taxation of forest croplands.
77.08 - Supplemental severance tax.
77.09 - False reports, penalties.
77.10 - Withdrawal of forest croplands.
77.11 - Accounts of department of natural resources.
77.12 - Review of findings, venue.
77.13 - Termination of forest croplands program.
77.14 - Forest croplands information, protection, appropriation.
77.17 - Contracts for land in the lower Wisconsin state riverway.
77.22 - Imposition of real estate transfer fee.
77.23 - Disposition of fees and returns.
77.255 - Exemptions from return.
77.256 - Local fees prohibited.
77.26 - Powers of investigation, additional fees, refunds, penalties.
77.27 - Penalty for falsifying value.
77.52 - Imposition of retail sales tax.
77.523 - Liability of marketplace providers, retailers, and marketplace sellers.
77.524 - Seller and 3rd-party liability.
77.525 - Reduction to prevent double taxation.
77.53 - Imposition of use tax.
77.535 - Increases; building materials.
77.55 - Exemptions from sales tax.
77.56 - Exemptions from use tax.
77.57 - Liability of purchaser.
77.59 - Deficiency and refund determinations.
77.60 - Interest and penalties.
77.61 - Administrative provisions.
77.62 - Collection of delinquent sales and use taxes.
77.63 - Collection compensation.
77.65 - Uniform sales and use tax administration.
77.66 - Certification for collection of sales and use tax.
77.67 - Amnesty for new registrants.
77.68 - Qualified child sales and use tax rebate for 2018.
77.70 - Adoption by county ordinance.
77.705 - Adoption by resolution; baseball park district.
77.706 - Adoption by resolution; football stadium district.
77.71 - Imposition of county and special district sales and use taxes.
77.77 - Transitional provisions.
77.79 - Relation to subch. III.
77.82 - Managed forest land; application.
77.83 - Closed, open and restricted areas.
77.84 - Taxation of managed forest land.
77.876 - Noncompliance assessment.
77.88 - Withdrawal; transfer of ownership; nonrenewal.
77.885 - Withdrawal of tribal lands.
77.89 - Distribution of moneys received.
77.895 - Grants for land acquisitions for outdoor activities.
77.905 - Procedure in forfeiture actions.
77.91 - Miscellaneous provisions.
77.935 - Single-owner entities.
77.94 - Surcharge determination.
77.95 - Interest and penalties.
77.994 - Premier resort area tax.