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qualifying for tax credits under ch. 91, but class (i) parcels do. To address the inconsistencies, the county plans to rezone these parcels, in both (i) and (ii) classes, to be consistent with the plan. However, these rezonings cannot be completed before December 31, 1996. The inconsistencies in these two groups involve about 1200 acres, or approximately 6 % of the total acreage in the town. On December 2, 1996, Dane County submitted two maps to the department depicting the parcels in class (i) and class (ii). A third group of inconsistencies was discovered between the plan map and the zoning map which involves parcels designated agricultural preservation on the plan, but zoned for some development use. The exact amount of acreage was not calculated because staff from both Dane County and the department considered these to be quite insignificant in both number and acreage. Additionally, these parcels are not eligible for income tax credits because they are not zoned for exclusive agriculture. Finally, staff noted that the zoning map fails to designate the corporate boundaries of the Village of Oregon and the Village of Brooklyn. This results in depicting lands in those villages as lands in A-1 (exclusive) zoning. The statute does not require that the plan map and zoning map be identical to each other, but requires that the maps be consistent. Dane County adopted the "new zoning map" on November 21, 1996. The county intends to resolve the remaining inconsistency issues in the following ways: (a) The county has included a statement in the November 26, 1996, agricultural preservation plan stating that parcels under class (i) will not be issued a zoning certificate by the zoning administrator. It has also provided to the department, on November 26, 1996, a complete listing of all parcels in class (i) and class(ii). (b) The county, in a letter from Dane County Planning and Development Director, Jeanie Sieling, dated November 27, 1996, certifies that the county intends to seek rezoning of the parcels under class (i) and class (ii) in the next 18 months. (c) The county will adopt, by December 31, 1996, remedial amendments to the zoning map to indicate the corporate boundaries of the Villages of Oregon and Brooklyn. LWCB Action Staff recommends certification of the proposed zoning map amendment for 1996 and 1997 only. The certification should be contingent on certification of the plan amendment by December 31, 1996. In addition, the certification through December 31, 1997 should be contingent upon receipt by the department of the following items by December 31, 1996: (1) a revised version of the zoning map amendment to the Dane County Zoning Ordinance for the Town of Oregon, that includes revisions to the map to indicate the presence of the Village 2