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Michigan Compiled Laws Complete Through PA 204 of 2018
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Act 260 of 2016
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TRANSITIONAL QUALIFIED FOREST PROPERTY SPECIFIC TAX ACT

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


© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 211.1091SectionShort title.
Section 211.1092SectionDefinitions.
Section 211.1093SectionExemption from tax.
Section 211.1094SectionDetermination of forestland as transitional qualified forest property; application process.
Section 211.1095SectionValue and taxable value; determination by local tax assessor.
Section 211.1096SectionTransitional qualified forest property specific tax; levy; amount; determination; payment; disbursement; form; fee; rescission of exemption; failure to file rescission; penalty.
Section 211.1097SectionUnpaid taxes; manner of forfeiture, foreclosure, and sale.
Section 211.1098SectionForestland 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 211.1099SectionProperty 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 211.1100SectionForest practice or harvest; report.
Section 211.1101SectionDocuments; 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.
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