Forest Tax Law

Abstract: This map layer is a combination of the 2010 Managed Forest Law and Forest Crop Law layers. The actual data layers and associated metadata and tables are distributed only in their separate forms.

This GIS layer is a generalized spatial representation of lands enrolled in the Forest Tax Law programs. A PLSS Quarter-Quarter Section (QQ) indicator from the Tax Law ORACLE database was used to select QQ polygons from the PLSS GIS layer. Therefore, parcels smaller than 40 acres are not delineated in this layer, but are represented by the 40-acre QQ they lie within. However, the actual size of the enrolled property may be as small as 10 acres.

Certain government lots or fractional lots, which cannot be represented by a QQ number, are not included in this GIS layer.

This dataset was created using the hydrated version of the LandNet dataset. The hydrated LandNet includes some quarter-quarter sections that are split along a waterway causing the dataset to include two polygons with the same DTRSQQ values. Most of the cases of split polygons occur along the state boundaries.

Wisconsin Forest Tax Laws are a binding contract between the state Department of Natural Resources and private landowners that provide property tax incentives to landowners to encourage proper forest management and provide public access to private lands. Contracts can be with the Forest Crop Law (FCL) or Managed Forest Law (MFL) programs, with only the latter accepting new enrollments.

Depending on which contract type is in effect (FCL or MFL), public activities allowed on "OPEN" lands will differ. Lands enrolled in FCL are open to public hunting and fishing. Certain lands enrolled in Managed Forest Law (MFL) are open to public hunting, fishing, cross country skiing, hiking, and sightseeing. Depending on enrollment year, the landowner may elect to close to the public up to 160 acres of enrolled land. Some activities not allowed without landowner permission include the operation of motorized vehicles, permanent tree stands, picking berries or mushrooms, and trapping.

An "O", or "OPEN" designation indicates that parcels enrolled within that 40-acre QQ are open to public access; a "C", or "CLOSED" designation indicates that parcels enrolled within that 40-acre QQ are closed to public access; A designation of "B", or "BOTH" means that there are both "OPEN" and "CLOSED" enrolled parcels within that 40-acre QQ.

Purpose Description: To display the locations in the state which are enrolled in the Forest Tax Law program. The purpose of Wisconsin Forest Tax Laws is to promote timber growth and encourage proper forest management on private lands by providing property tax incentives to landowners.

Access Constraints: None

Use Constraints: None

Currentness Reference: 1/1/2010

Geographic Extent: Statewide

Native Data Environment: ArcView version 9.3.1

Maintenance Update Frequency: Annually

Progress Type: Complete

Beginning Date: 1/1/2010

Ending Date: 12/31/2010

Process Step Description: MFL and FCL layers were combined to create this map.

Entitiy Attributes

ACCESS - Indicates whether QQ contains areas which are Open to the public, Closed to the public, or Both.
OPEN_SUM - The number of acres in the QQ section which are Open to the public.
CLOSED_SUM - The number of acres in the QQ section which are Closed to the public.
TAXLAW - Indicates whether the QQ is enrolled in FCL or MFL.

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