Wis. Admin. Code Tax § 18.05 : Department of Revenue — Assessment Of Agricultural Property — Assessment of Agricultural Property in 1998 and Thereafter — Definitions

In this chapter:

(1) "Agricultural use" means any of the following:

(a) Activities included in subsector 111 Crop Production, set forth in the North American Industry Classification System (NAICS), United States, 1997, published by the executive office of the president, U.S. office of management and budget.

(b) Activities included in subsector 112 Animal Production, set forth in the North American Industry Classification System, United States, 1997, published by the executive office of the president, U.S. office of management and budget.

Note: Subsector 111 Crop Production and subsector 112 Animal Production, set forth in the North American Industry Classification System, United States, 1997, published by the executive office of the president, U.S. office of management and budget, are reproduced in full in the Wisconsin property assessment manual under s. 73.03(2a), Stats. In addition, copies are on file with the department and the legislative reference bureau.

(c) Growing Christmas trees or ginseng.

(d) Land without improvements subject to a federal or state easement or enrolled in a federal or state program if all of the following apply:

1. The land was in agricultural use under par. (a), (b), or (c) when it was entered into the qualifying easement or program, and

2. Qualifying easements and programs shall adhere to standards and practices provided under the January 31, 2014 No. 697 version of s. ATCP 50.04, 50.06, 50.71, 50.72, 50.83, 50.88, 50.91, 50.96, or 50.98. The Wisconsin Property Assessment Manual, authorized under s. 73.03(2a), Stats., shall list the qualifying easements and programs according to the ATCP provisions, and

a. The terms of the temporary easement or program do not restrict the return of the land to agricultural use under par. (a), (b), or (c) after the easement or program is satisfactorily completed, or

b. The terms of an easement, contract, compatible use agreement, or conservation plan for that specific parcel authorized an agricultural use, as defined in par.(a), (b), or (c), for that parcel in the prior year.

Note: In Applegate-Bader Farm, LLC v. Deparment of Revenue, Green County Circuit Court, Case No. 16CV48, a declaratory judgment under s. 227.40, Stats., was entered providing as follows:

"Pursuant to Wis. Stat. 227.40 (4) (a), administrative rule Tax 18.05(1) (d) is declared invalid because the Department of Revenue failed to follow proper rulemaking procedures."

The decision was stayed for 60 days commencing June 5, 2018.

(2) "Council" means the farmland advisory council under s. 73.03(49), Stats.

(3) "Department" means the department of revenue.

(4) "Land devoted primarily to agricultural use" means land in an agricultural use for the production season of the prior year, and not in a use that is incompatible with agricultural use on January 1 of the assessment year.

(5) "Other" means agricultural buildings and improvements and the land necessary for their location and convenience.

(6) "Parcel of agricultural land" means land, contained within a single legal description, that is devoted primarily to agricultural use.

Wis. Admin. Code Department of Revenue § Tax 18.05

Cr. Register, September, 1997, No. 501, eff. 10-1-97; am. (1) (a), (b) and (d), cr. (1) (e), Register, July, 2000, No. 535, eff. 1-1-01; CR 13-036: am. (intro.), (1) (a) Register December 2013 No. 696, eff. 1-1-14.

Amended by, CR 13-102: r. and recr. (1) (d), r. (1) (e) Register June 2015 No. 714, eff.7/1/2015.

Amended by, correction in (1) (d) (Note) made under s. 13.92(4) (b) 7., Stats., Register June 2018 No. 750, eff. 7/1/2018