2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.86 - Forestry practices.

77.86
Forestry practices.
(1)
Cutting regulated.
(a)
Except as provided under sub. (6), no person may cut merchantable timber on managed forest land on which the payment under s. 77.84 (2) is delinquent.
(b)
1.
Except as provided under sub. (6), an owner who intends to cut merchantable timber on managed forest land shall, at least 30 days before the cutting is to take place, on a form provided by the department, file a notice of intent to cut and, except as provided under subd. 2., request approval of the proposed cutting from the department.
2.
An owner who is required under the terms of an approved management plan to cut merchantable timber on managed forest land is not required to obtain approval of the cutting of that timber before the cutting takes place if any of the following provided the required notice of intent to cut to the department under subd. 1.:
a.
A cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber.
b.
A forester accredited by the Society of American Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters.
c.
A person who holds at least a bachelor's degree from a forestry program provided by a nationally or regionally accredited institution of higher education and who has 5 years of experience engaged in the full-time profession of managing forests, including timber harvesting, wildlife management, water quality, and recreation to maintain a healthy and productive forest.
d.
A person who holds a degree or diploma from a 2-year forestry program provided by an accredited technical or vocational school and who has 5 years of experience engaged in the full-time profession of managing forests, including timber harvesting, wildlife management, water quality, and recreation to maintain a healthy and productive forest.
e.
A person who has 5 years of experience engaged in the full-time profession of managing forests, including timber harvesting, wildlife management, water quality, and recreation to maintain a healthy and productive forest.
(c)
If the proposed cutting conforms to the management plan and is consistent with sound forestry practices, the department shall approve the request.
(d)
If the proposed cutting does not conform to the management plan or is not consistent with sound forestry practices, the department shall assist the owner in developing an acceptable proposal before approving the request.
(e)
The department shall not restrict an approved cutting based on standards established under s. 23.27 (3).
(f)
The department shall send notice to the person who filed the notice of intention to cut by certified letter or electronic mail no later than the end of the next business day of the department's decision to deny a cutting notice and the reason for the denial.
(3)
Time limit. All cutting specified in the notice under sub. (1) (b) shall be commenced within one year after the date the proposed cutting is approved or, if approval is not required under sub. (1) (b) 2., within one year after the date on which the notice under sub. (1) (b) 1. is filed. The owner shall report to the department the date on which the cutting is commenced.
(4)
Reporting. Within 30 days after completion of any cutting under this section, the owner shall report to the department, on a form provided by the department, a description of the species of wood, kind of product and the quantity of each species cut as shown by the scale or measurement made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the department if the wood is sold by tree measurement.
(5)
Penalties.
(a)
Any person who fails to file the notice required under sub. (1) (b), who fails to file a report as required under sub. (4), or who files a false report under sub. (4) shall forfeit not more than $1,000.
(b)
Any owner who cuts merchantable timber in violation of this section is subject to a forfeiture equal to 20 percent of the current value of the merchantable timber cut, based on the stumpage value established under s. 77.91 (1).
(6)
Exception. This section does not apply to an owner who cuts wood on managed forest land for use as fuel in the owner's dwelling.
History:  1985 a. 29; 2009 a. 365; 2015 a. 55, 358.