(1) COUNTY RESPONSIBILITY. (a) A county land conservation committee shall monitor compliance with s. 91.80. (b) For the purpose of par. (a), a county land conservation committee shall inspect each farm for which the owner claims farmland preservation tax credits under subch. IX of ch. 71 at least once every 4 years. (c) For the purpose of par. (a), a county land conservation committee may do any of the following: 1. Inspect land that is covered by a farmland preservation agreement or farmland preservation zoning and that is in agricultural use. 2. Require an owner to certify, not more than annually, that the owner complies with s. 91.80. (d) At least once every 4 years, the department shall review each county land conservation committee’s compliance with par. (b). (2) NOTICE OF NONCOMPLIANCE. (a) A county land conservation committee shall issue a written notice of noncompliance to an owner if the committee finds that the owner has done any of the following: 1. Failed to comply with s. 91.80. 2. Failed to permit a reasonable inspection under sub. (1) (c) 1. 3. Failed to certify compliance as required under sub. (1) (c) 2. (b) A county land conservation committee shall provide to the department of revenue a copy of each notice of noncompliance issued under par. (a). (c) If a county land conservation committee determines that an owner has corrected the failure described in a notice of noncompliance under par. (a), it shall withdraw the notice of noncompliance and notify the owner and the department of revenue of the withdrawal. (3) PROCEDURE. The department may promulgate rules prescribing procedures for the administration of this section by land conservation committees.
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