2011 Wisconsin Code
Chapter 77. Taxation of forest croplands; real estate transfer fees; sales and use taxes; county,
77.81 Definitions.

77.81

77.81 Definitions. In this subchapter:

77.81(1)

(1) "Department" means the department of natural resources.

77.81(2)

(2) "Forestry" means managing forest lands and their related resources, including trees and other plants, animals, soil, water and air.

77.81(2m)

(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).

77.81(3)

(3) "Merchantable timber" means standing trees which, because of their size and quality, are salable.

77.81(4)

(4) "Municipality" means a town, village, or city.

77.81(5)

(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.

77.81(6)

(6) "Recreational activities" include hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.

77.81 - ANNOT.

History: 1985 a. 29; 2003 a. 228; 2005 a. 25; 2007 a. 20.