Wis. Admin. Code § Tax 18.05 — Definitions

In this chapter:

Tax 18.05(1) (1) “Agricultural use” means any of the following:

Tax 18.05(1)(a) (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.

Tax 18.05(1)(b) (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.

Tax 18.05(1)(c) (c) Growing Christmas trees or ginseng.

Tax 18.05(1)(d) (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:

Tax 18.05(1)(d)1. 1. The land was in agricultural use under par. (a) , (b) , or (c) when it was entered into the qualifying easement or program, and

Tax 18.05(1)(d)2. 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

Tax 18.05(1)(d)3. 3.

Tax 18.05(1)(d)3.a. 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

Tax 18.05(1)(d)3.b. 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.

Tax 18.05(2) (2) “Council” means the farmland advisory council under s. 73.03 (49) , Stats.

Tax 18.05(3) (3) “Department” means the department of revenue.

Tax 18.05(4) (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.

Tax 18.05(5) (5) “Other” means agricultural buildings and improvements and the land necessary for their location and convenience.

Tax 18.05(6) (6) “Parcel of agricultural land” means land, contained within a single legal description, that is devoted primarily to agricultural use.