Wisconsin Administrative Code
Department of Natural Resources
NR 1-99 - Fish, Game and Enforcement, Forestry and Recreation
Chapter NR 55 - Administration of federal payments in lieu of taxes (PILT)
Subchapter I - Federal Payments In Lieu of Taxes On National Forest Lands
Section NR 55.02 - Definitions
Current through August 26, 2024
For the purpose of this subchapter:
(1) "Entitlement forest land" means national forest land owned by the United States which was subject to state or local property tax prior to acquisition or ownership by the United States.
(2) "Municipality" means town, city or village.
(3) "General governmental services" means services provided by municipalities and include, but are not limited to, public safety, environment, housing, social services, transportation and governmental administration.
(4) "PILT" means federal payments in lieu of taxes under 31 USC chapter 69.
(5) "National forest land" means land owned by the United States and administered by the United States department of agriculture, national forest service.