77.876 Noncompliance assessment.
(1) Assessment. The department shall certify to each municipality in which the property is located an owner's failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompliance assessment of $250 against the owner for each failure. The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address and to the municipality.
(2) Payment. An assessment under sub. (1) is due and payable to the municipality on the last day of the month following the date the certificate is mailed to the owner. The municipality shall collect interest at the rate of 12 percent per year on any assessment that is paid later than the due date.
(3) Owner's liability. The owner is personally liable for an assessment under sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut. If the merchantable timber cut is mingled with other wood products, the unpaid assessment becomes a lien against all of the wood products while they are in the owner's possession or in the possession of any person other than a purchaser for value without notice in the usual course of business.
(4) Delinquency. If an assessment due under sub. (1) is not paid on or before the last day of the August following the date specified under sub. (2), the municipality shall certify to the taxation district clerk the description of the land and the amount due for the assessment and interest. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
History: 2003 a. 228; 2005 a. 299.
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.