Wisconsin Statutes Taxation (Ch. 70 to 79) § 77.81. Definitions

(1) “Department” means the department of natural resources.

(1m) “Fixed sampling equipment” means physical equipment that will be in the same location for more than 24 hours and that is used for the evaluation of a proposed ferrous mining site, including equipment that is used for boring, drilling, bulk sampling, or obtaining climatological data or other data relating to the environment or the state's natural resources.

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

(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).

(2r) “Large property” means one or more separate parcels of land that are under the same ownership, that collectively are greater than 1,000 acres in size, and that are managed forest land or forest croplands or a combination thereof.

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

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

(4m) “Natural disaster” means fire, ice, snow, wind, flooding, insects, drought, or disease.

(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.

(5m) “Proposed ferrous mining site” means a proposed mining site, as described under s. 295.46(1), for which the person proposing to engage in ferrous mining has provided preapplication notification under s. 295.465.

(6) “Recreational activities” means recreational outdoor activities that are compatible with the practice of forestry, as determined by the department. “Recreational activities” includes hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.