MCL - Act 260 of 2016
AN ACT to provide for exemption of certain property from certain taxes; to levy and collect a specific tax upon the owners of certain property; to provide for the disposition of the tax; to prescribe the powers and duties of certain local government officials; and to provide penalties.
History: 2016, Act 260, Imd. Eff. June 28, 2016
| Document | Type | Description |
|---|---|---|
| Section 211.1091 | Section | Short title. |
| Section 211.1092 | Section | Definitions. |
| Section 211.1093 | Section | Exemption from tax. |
| Section 211.1094 | Section | Determination of forestland as transitional qualified forest property; application process. |
| Section 211.1095 | Section | Value and taxable value; determination by local tax assessor. |
| Section 211.1096 | Section | Transitional qualified forest property specific tax; levy; amount; determination; payment; disbursement; form; fee; rescission of exemption; failure to file rescission; penalty. |
| Section 211.1097 | Section | Unpaid taxes; manner of forfeiture, foreclosure, and sale. |
| Section 211.1098 | Section | Forestland determined not to be transitional qualified forest property; notice to local tax collecting unit; placement of property on tax roll; corrected tax bill; property eligible for 5 years and still eligible under MCL 211.7jj[1]. |
| Section 211.1099 | Section | Property converted by change in use; notification; form; rescission of exemption; placement of property on tax roll; collection of tax and penalty; collection of amount equal to application and fee that would have been assessed under MCL 324.51108. |
| Section 211.1100 | Section | Forest practice or harvest; report. |
| Section 211.1101 | Section | Documents; retention by owner; availability to department; maintenance of database; property determined not to be transitional qualified forest property; conditions; notice; placement on tax roll; certain information exempt from disclosure. |