Agricultural Forest Classification - Ownership

​​Sec. 70.32, Wis. Stats.

  1. If Mary Smith owns a parcel that is wholly agricultural land and John Smith (her husband) owns an adjacent parcel with forest land contiguous to his wife's agricultural parcel, is the forest land owned by John Smith classified as Agricultural Forest?

  2. If "Farmer Smith" owns a parcel that is wholly agricultural and "Farmer Smith and Son" own an adjoining wooded parcel, is the latter (wooded parcel) considered Agricultural Forest even though two different names appear on the deeds?

  3. Would the following ownership situation be considered the same owner? "Dennis Johnson" owns a parcel that is wholly agricultural and "Cedar View Farms" (owned by Dennis Johnson) owns an adjoining wooded parcel but the properties are titled differently.


Certification statement


FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Division of State and Local Finance
Equalization Bureau
PO Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6897