Opinion No. Oag 63-88, (1988)

CARROLL D. BESADNY, Secretary Department of Natural Resources

You have requested my opinion as to whether tax-exempt entities such as municipalities and non-profit organizations may enter or continue lands under the forest tax programs of chapter 77, Stats. In my opinion, public tax-exempt entities such as municipalities may neither enter nor continue their lands in the forest tax programs of chapter 77, but private entities whose property would otherwise normally be tax-exempt under chapter 70, may participate in such programs.

Chapter 77 comprises, among other things, three tax programs…