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SB-0912, As Passed House, September 13, 2006

SUBSTITUTE FOR

SENATE BILL NO. 912

A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending sections 27a and 53b (MCL 211.27a and 211.53b), section

27a as amended by 2005 PA 23 and section 53b as amended by 2006 PA

13, and by adding section 7jj; and to repeal acts and parts of

acts.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

Sec. 7jj. (1) Except as otherwise limited in this subsection,

qualified forest property is exempt from the tax levied by a local

school district for school operating purposes to the extent

provided under section 1211 of the revised school code, 1976 PA

451, MCL 380.1211, according to the provisions of this section. The

amount of qualified forest property in this state that is eligible

for the exemption under this section is limited as follows:

(a) In the fiscal year ending September 30, 2008, 300,000

acres.

(b) In the fiscal year ending September 30, 2009, 600,000

acres.

(d) In the fiscal year ending September 30, 2011 and each

fiscal year thereafter, 1,200,000 acres.

(2) To claim an exemption under subsection (1), the owner of

qualified forest property shall file an affidavit claiming the

exemption and an approved forest management plan or a certificate

provided by a third-party certifying organization with the local

tax collecting unit by December 31. An owner may claim an exemption

under this section for not more than 320 acres of qualified forest

property in each local tax collecting unit. If an exemption is

granted under this section for less than 320 acres in a local tax

collecting unit, an owner of that property may subsequently claim

an exemption for additional property in that local tax collecting

unit if that additional property meets the requirements of this

section.

(3) The affidavit shall be on a form prescribed by the

department of treasury and shall require the person submitting the

affidavit to attest that the property for which the exemption is

claimed is qualified forest property and will be managed according

to the approved forest management plan.

(4) The assessor shall determine if the property is qualified

forest property based on a recommendation from the department of

natural resources and confirmation that the acreage limitation set

forth in subsection (1) has not been reached and if so shall exempt

the property from the collection of the tax as provided in

subsection (1) until December 31 of the year in which the property

is no longer qualified forest property.

(5) Not more than 90 days after all or a portion of the

exempted property is no longer qualified forest property, the owner

shall rescind the exemption for the applicable portion of the

property by filing with the local tax collecting unit a rescission

form prescribed by the department of treasury. An owner who fails

to file a rescission as required by this subsection is subject to a

penalty of $5.00 per day for each separate failure beginning after

the 90 days have elapsed, up to a maximum of $1,000.00. This

penalty shall be collected under 1941 PA 122, MCL 205.1 to 205.31,

and shall be deposited in the general fund of this state.

(6) An owner of property that is qualified forest property on

December 31 for which an exemption was not on the tax roll may file

an appeal with the July or December board of review under section

53b in the year the exemption was claimed or the immediately

succeeding year. An owner of property that is qualified forest

property on May 1 for which an exemption was denied by the assessor

in the year the affidavit was filed may file an appeal with the

July board of review for summer taxes or, if there is not a summer

levy of school operating taxes, with the December board of review

under section 53b.

(7) If the assessor of the local tax collecting unit believes

that the property for which an exemption has been granted is not

qualified forest property based on a recommendation from the

department of natural resources, the assessor may deny or modify an

existing exemption by notifying the owner in writing at the time

required for providing a notice under section 24c. A taxpayer may

appeal the assessor's determination to the board of review meeting

under section 30. A decision of the board of review may be appealed

to the residential and small claims division of the Michigan tax

tribunal.

(8) If property for which an exemption has been granted under

this section is not qualified forest property, the property that

had been subject to that exemption shall be immediately placed on

the tax roll by the local tax collecting unit if the local tax

collecting unit has possession of the tax roll or by the county

treasurer if the county has possession of the tax roll as though

the exemption had not been granted. A corrected tax bill shall be

issued for each tax year being adjusted by the local tax collecting

unit if the local tax collecting unit has possession of the tax

roll or by the county treasurer if the county has possession of the

tax roll.

(9) If property for which an exemption has been granted under

this section is converted by a change in use and is no longer

qualified forest property, the property is subject to the qualified

forest property recapture tax levied under the qualified forest

property recapture tax act. An owner of qualified forest property

shall inform a prospective buyer of that qualified forest property

that the qualified forest property is subject to the recapture tax

provided in the qualified forest property recapture tax act, if the

qualified forest property is converted by a change in use.

(10) If qualified forest property is exempt under this

section, an owner of that qualified forest property shall annually

report to the department of natural resources on a form prescribed

by the department of natural resources the amount of timber

produced on that qualified forest property and whether any

buildings or structures have been constructed on the qualified

forest property. Beginning in 2008, and every 3 years thereafter,

the department of natural resources shall provide to the standing

committees of the senate and house of representatives with primary

jurisdiction over forestry issues a report that includes all of the

following:

(a) The number of acres of qualified forest property in each

county.

(b) The amount of timber produced on qualified forest property

each year.

(11) As used in this section:

(a) "Approved forest management plan" means 1 of the

following:

(i) A forest management plan approved by the department of

natural resources. An owner of property may submit a proposed

forest management plan to the department of natural resources for

approval. The proposed forest management plan shall include a

statement signed by the owner that he or she agrees to comply with

all terms and conditions contained in the approved forest

management plan. The department of natural resources may charge a

fee of not more than $200.00 for the consideration of each proposed

forest management plan submitted. The department of natural

resources shall review and either approve or disapprove each

proposed forest management plan submitted. If the department of

natural resources disapproves a proposed forest management plan,

the department of natural resources shall indicate the changes

necessary to qualify the proposed forest management plan for

approval on subsequent review. At the request of the owner

submitting a proposed forest management plan, the department of

natural resources may agree to complete a proposed forest

management plan. An owner and the department of natural resources

may mutually agree to amend a proposed forest management plan or an

approved forest management plan. A forest management plan submitted

to the department of natural resources for approval shall not

extend beyond a period of 20 years. An owner of property may submit

a succeeding proposed forest management plan to the department of

natural resources for approval.

(ii) A forest management plan certified by a third-party

certifying organization.

(b) "Converted by a change in use" means that term as defined

in section 2 of the qualified forest property recapture tax act.

and pulpwood-related products.

(d) "Natural resources professional" and "registered forester"

mean those terms as defined in section 51101 of the natural

resources and environmental protection act, 1994 PA 451, MCL

324.51101.

(e) "Proposed forest management plan" means a proposed plan

for sustainable forest management that includes, but is not limited

to, harvesting, planting, and regeneration of forest products on a

parcel of property that is prepared by a qualified forester. A

proposed forest management plan shall include all of the following:

(i) The name and address of each owner of the property.

(ii) The legal description and parcel identification number of

the property or of the parcel on which the property is located.

(iii) A statement of the owner's forest management objectives.

(iv) A map, diagram, or aerial photograph that identified both

forested and unforested areas of the property, using conventional

map symbols indicating the species, size, and density of vegetation

and other major features of the property.

(v) A description of the forestry practices, including

harvesting, thinning, and reforestation, that will be undertaken,

specifying the approximate period of time before each is completed.

(vi) A description of soil conservation practices that may be

necessary to control any soil erosion that may result from the

forestry practices described pursuant to subparagraph (v).

(vii) A proposed forest management plan shall also include a

description of activities that may be undertaken for the management

of forest resources other than trees, including wildlife habitat,

watersheds, and aesthetic features.

(f) "Qualified forest property" means a parcel of real

property that meets all of the following conditions as determined

by the department of natural resources:

(i) Is not less than 20 contiguous acres in size, of which not

less than 80% is productive forest capable of producing wood

products. Contiguity is not broken by a road, a right-of-way, or

property purchased or taken under condemnation proceedings by a

public utility for power transmission lines if the 2 parcels

separated by the purchased or condemned property were a single

parcel prior to the sale or condemnation. As used in this

subparagraph, "productive forest" means real property capable of

growing not less than 20 cubic feet of wood per acre per year.

However, if property has been considered productive forest, an act

of God that negatively affects that property shall not result in

that property not being considered productive forest.

(ii) Is stocked with forest products.

(iii) Has no buildings or structures located on the real

property.

(iv) Is subject to an approved forest management plan.

(g) "Qualified forester" means natural resources professional,

a registered forester, or a conservation district forester.

(h) "Third-party certifying organization" means an independent

third-party organization that assesses and evaluates forest

management practices according to the standards of a certification

program that measures whether forest management practices are

consistent with principles of sustainable forestry. Third-party

certifying organization includes, but is not limited to, the forest

stewardship council and the sustainable forest initiative.

Sec. 27a. (1) Except as otherwise provided in this section,

property shall be assessed at 50% of its true cash value under

section 3 of article IX of the state constitution of 1963.

(2) Except as otherwise provided in subsection (3), for taxes

levied in 1995 and for each year after 1995, the taxable value of

each parcel of property is the lesser of the following:

(a) The property's taxable value in the immediately preceding

year minus any losses, multiplied by the lesser of 1.05 or the

inflation rate, plus all additions. For taxes levied in 1995, the

property's taxable value in the immediately preceding year is the

property's state equalized valuation in 1994.

(b) The property's current state equalized valuation.

(3) Upon a transfer of ownership of property after 1994, the

property's taxable value for the calendar year following the year

of the transfer is the property's state equalized valuation for the

calendar year following the transfer.

(4) If the taxable value of property is adjusted under

subsection (3), a subsequent increase in the property's taxable

value is subject to the limitation set forth in subsection (2)

until a subsequent transfer of ownership occurs. If the taxable

value of property is adjusted under subsection (3) and the assessor

determines that there had not been a transfer of ownership, the

taxable value of the property shall be adjusted at the July or

December board of review. Notwithstanding the limitation provided

in section 53b(1) on the number of years for which a correction may

be made, the July or December board of review may adjust the

taxable value of property under this subsection for the current

year and for the 3 immediately preceding calendar years. A

corrected tax bill shall be issued for each tax year for which the

taxable value is adjusted by the local tax collecting unit if the

local tax collecting unit has possession of the tax roll or by the

county treasurer if the county has possession of the tax roll. For

purposes of section 53b, an adjustment under this subsection shall

be considered the correction of a clerical error.

(5) Assessment of property, as required in this section and

section 27, is inapplicable to the assessment of property subject

to the levy of ad valorem taxes within voted tax limitation

increases to pay principal and interest on limited tax bonds issued

by any governmental unit, including a county, township, community

college district, or school district, before January 1, 1964, if

the assessment required to be made under this act would be less

than the assessment as state equalized prevailing on the property

at the time of the issuance of the bonds. This inapplicability

shall continue until levy of taxes to pay principal and interest on

the bonds is no longer required. The assessment of property

required by this act shall be applicable for all other purposes.

(6) As used in this act, "transfer of ownership" means the

conveyance of title to or a present interest in property, including

the beneficial use of the property, the value of which is

substantially equal to the value of the fee interest. Transfer of

ownership of property includes, but is not limited to, the

following:

(a) A conveyance by deed.

(b) A conveyance by land contract. The taxable value of

property conveyed by a land contract executed after December 31,

1994 shall be adjusted under subsection (3) for the calendar year

following the year in which the contract is entered into and shall

not be subsequently adjusted under subsection (3) when the deed

conveying title to the property is recorded in the office of the

the settlor or the settlor's spouse, or both, conveys the property

to the trust and the sole present beneficiary or beneficiaries are

the settlor or the settlor's spouse, or both.

(d) A conveyance by distribution from a trust, except if the

distributee is the sole present beneficiary or the spouse of the

sole present beneficiary, or both.

(e) A change in the sole present beneficiary or beneficiaries

of a trust, except a change that adds or substitutes the spouse of

the sole present beneficiary.

(f) A conveyance by distribution under a will or by intestate

succession, except if the distributee is the decedent's spouse.

(g) A conveyance by lease if the total duration of the lease,

including the initial term and all options for renewal, is more

than 35 years or the lease grants the lessee a bargain purchase

option. As used in this subdivision, "bargain purchase option"

means the right to purchase the property at the termination of the

lease for not more than 80% of the property's projected true cash

value at the termination of the lease. After December 31, 1994, the

taxable value of property conveyed by a lease with a total duration

of more than 35 years or with a bargain purchase option shall be

adjusted under subsection (3) for the calendar year following the

year in which the lease is entered into. This subdivision does not

apply to personal property except buildings described in section

14(6) and personal property described in section 8(h), (i), and

(j). This subdivision does not apply to that portion of the

property not subject to the leasehold interest conveyed.

(h) A conveyance of an ownership interest in a corporation,

partnership, sole proprietorship, limited liability company,

limited liability partnership, or other legal entity if the

ownership interest conveyed is more than 50% of the corporation,

partnership, sole proprietorship, limited liability company,

limited liability partnership, or other legal entity. Unless

notification is provided under subsection (10), the corporation,

partnership, sole proprietorship, limited liability company,

limited liability partnership, or other legal entity shall notify

the assessing officer on a form provided by the state tax

commission not more than 45 days after a conveyance of an ownership

interest that constitutes a transfer of ownership under this

subdivision.

(i) A transfer of property held as a tenancy in common, except

that portion of the property not subject to the ownership interest

conveyed.

(j) A conveyance of an ownership interest in a cooperative

housing corporation, except that portion of the property not

subject to the ownership interest conveyed.

(7) Transfer of ownership does not include the following:

(a) The transfer of property from 1 spouse to the other spouse

or from a decedent to a surviving spouse.

(b) A transfer from a husband, a wife, or a husband and wife

creating or disjoining a tenancy by the entireties in the grantors

or the grantor and his or her spouse.

estate or life lease retained by the transferor, until expiration

or termination of the life estate or life lease. That portion of

property transferred that is not subject to a life lease shall be

adjusted under subsection (3).

(d) A transfer through foreclosure or forfeiture of a recorded

instrument under chapter 31, 32, or 57 of the revised judicature

act of 1961, 1961 PA 236, MCL 600.3101 to 600.3280 and MCL 600.5701

to ~~600.5785~~ 600.5759, or through deed or conveyance in lieu of a

foreclosure or forfeiture, until the mortgagee or land contract

vendor subsequently transfers the property. If a mortgagee does not

transfer the property within 1 year of the expiration of any

applicable redemption period, the property shall be adjusted under

subsection (3).

(e) A transfer by redemption by the person to whom taxes are

assessed of property previously sold for delinquent taxes.

(f) A conveyance to a trust if the settlor or the settlor's

spouse, or both, conveys the property to the trust and the sole

present beneficiary of the trust is the settlor or the settlor's

spouse, or both.

(g) A transfer pursuant to a judgment or order of a court of

record making or ordering a transfer, unless a specific monetary

consideration is specified or ordered by the court for the

transfer.

(h) A transfer creating or terminating a joint tenancy between

2 or more persons if at least 1 of the persons was an original

owner of the property before the joint tenancy was initially

created and, if the property is held as a joint tenancy at the time

of conveyance, at least 1 of the persons was a joint tenant when

the joint tenancy was initially created and that person has

remained a joint tenant since the joint tenancy was initially

created. A joint owner at the time of the last transfer of

ownership of the property is an original owner of the property. For

purposes of this subdivision, a person is an original owner of

property owned by that person's spouse.

(i) A transfer for security or an assignment or discharge of a

security interest.

(j) A transfer of real property or other ownership interests

among members of an affiliated group. As used in this subsection,

"affiliated group" means 1 or more corporations connected by stock

ownership to a common parent corporation. Upon request by the state

tax commission, a corporation shall furnish proof within 45 days

that a transfer meets the requirements of this subdivision. A

corporation that fails to comply with a request by the state tax

commission under this subdivision is subject to a fine of $200.00.

(k) Normal public trading of shares of stock or other

ownership interests that, over any period of time, cumulatively

represent more than 50% of the total ownership interest in a

corporation or other legal entity and are traded in multiple

transactions involving unrelated individuals, institutions, or

other legal entities.

(l) A transfer of real property or other ownership interests

among corporations, partnerships, limited liability companies,

limited liability partnerships, or other legal entities if the

entities involved are commonly controlled. Upon request by the

state tax commission, a corporation, partnership, limited liability

company, limited liability partnership, or other legal entity shall

furnish proof within 45 days that a transfer meets the requirements

of this subdivision. A corporation, partnership, limited liability

company, limited liability partnership, or other legal entity that

fails to comply with a request by the state tax commission under

this subdivision is subject to a fine of $200.00.

(m) A direct or indirect transfer of real property or other

ownership interests resulting from a transaction that qualifies as

a tax-free reorganization under section 368 of the internal revenue

code, ~~of 1986~~ 26 USC 368. Upon request by the state tax

commission, a property owner shall furnish proof within 45 days

that a transfer meets the requirements of this subdivision. A

property owner who fails to comply with a request by the state tax

commission under this subdivision is subject to a fine of $200.00.

(n) A transfer of qualified agricultural property, if the

person to whom the qualified agricultural property is transferred

files an affidavit with the assessor of the local tax collecting

unit in which the qualified agricultural property is located and

with the register of deeds for the county in which the qualified

agricultural property is located attesting that the qualified

agricultural property shall remain qualified agricultural property.

The affidavit under this subdivision shall be in a form prescribed

by the department of treasury. An owner of qualified agricultural

property shall inform a prospective buyer of that qualified

agricultural property that the qualified agricultural property is

subject to the recapture tax provided in the agricultural property

recapture act, 2000 PA 261, MCL 211.1001 to 211.1007, if the

qualified agricultural property is converted by a change in use. If

property ceases to be qualified agricultural property at any time

after being transferred, all of the following shall occur:

(i) The taxable value of that property shall be adjusted under

subsection (3) as of the December 31 in the year that the property

ceases to be qualified agricultural property.

(ii) The property is subject to the recapture tax provided for

under the agricultural property recapture act, 2000 PA 261, MCL

211.1001 to 211.1007.

(o) A transfer of qualified forest property, if the person to

whom the qualified forest property is transferred files an

affidavit with the assessor of the local tax collecting unit in

which the qualified forest property is located and with the

property is located attesting that the qualified forest property

shall remain qualified forest property. The affidavit under this

subdivision shall be in a form prescribed by the department of

treasury. An owner of qualified forest property shall inform a

prospective buyer of that qualified forest property that the

qualified forest property is subject to the recapture tax provided

in the qualified forest property recapture tax act, if the

qualified forest property is converted by a change in use. If

property ceases to be qualified forest property at any time after

being transferred, all of the following shall occur:

(i) The taxable value of that property shall be adjusted under

subsection (3) as of the December 31 in the year that the property

ceases to be qualified forest property.

(ii) The property is subject to the recapture tax provided for

under the qualified forest property recapture tax act.

(8) If all of the following conditions are satisfied, the

local tax collecting unit shall revise the taxable value of

qualified agricultural property taxable on the tax roll in the

possession of that local tax collecting unit to the taxable value

that qualified agricultural property would have had if there had

been no transfer of ownership of that qualified agricultural

property since December 31, 1999 and there had been no adjustment

of that qualified agricultural property's taxable value under

subsection (3) since December 31, 1999:

(a) The qualified agricultural property was qualified

agricultural property for taxes levied in 1999 and each year after

1999.

(b) The owner of the qualified agricultural property files an

affidavit with the assessor of the local tax collecting unit under

subsection (7)(n).

(9) If the taxable value of qualified agricultural property is

adjusted under subsection (8), the owner of that qualified

agricultural property shall not be entitled to a refund for any

property taxes collected under this act on that qualified

agricultural property before the adjustment under subsection (8).

(10) The register of deeds of the county where deeds or other

title documents are recorded shall notify the assessing officer of

the appropriate local taxing unit not less than once each month of

any recorded transaction involving the ownership of property and

shall make any recorded deeds or other title documents available to

that county's tax or equalization department. Unless notification

is provided under subsection (6), the buyer, grantee, or other

transferee of the property shall notify the appropriate assessing

office in the local unit of government in which the property is

located of the transfer of ownership of the property within 45 days

of the transfer of ownership, on a form prescribed by the state tax

commission that states the parties to the transfer, the date of the

transfer, the actual consideration for the transfer, and the

property's parcel identification number or legal description. Forms

filed in the assessing office of a local unit of government under

this subsection shall be made available to the county tax or

equalization department for the county in which that local unit of

government is located. This subsection does not apply to personal

property except buildings described in section 14(6) and personal

property described in section 8(h), (i), and (j).

(11) As used in this section:

(a) "Additions" means that term as defined in section 34d.

(b) "Beneficial use" means the right to possession, use, and

enjoyment of property, limited only by encumbrances, easements, and

restrictions of record.

in the agricultural property recapture act, 2000 PA 261, MCL

211.1001 to 211.1007.

(d) "Inflation rate" means that term as defined in section

34d.

(e) "Losses" means that term as defined in section 34d.

(f) "Qualified agricultural property" means that term as

defined in section 7dd.

(g) "Qualified forest property" means that term as defined in

section 7jj.

Sec. 53b. (1) If there has been a clerical error or a mutual

mistake of fact relative to the correct assessment figures, the

rate of taxation, or the mathematical computation relating to the

assessing of taxes, the clerical error or mutual mistake of fact

shall be verified by the local assessing officer and approved by

the board of review at a meeting held for the purposes of this

section on Tuesday following the second Monday in December and, for

summer property taxes, on Tuesday following the third Monday in

July. If there is not a levy of summer property taxes, the board of

review may meet for the purposes of this section on Tuesday

following the third Monday in July. If approved, the board of

review shall file an affidavit within 30 days relative to the

clerical error or mutual mistake of fact with the proper officials

who are involved with the assessment figures, rate of taxation, or

mathematical computation and all affected official records shall be

corrected. If the clerical error or mutual mistake of fact results

in an overpayment or underpayment, the rebate, including any

interest paid, shall be made to the taxpayer or the taxpayer shall

be notified and payment made within 30 days of the notice. A rebate

shall be without interest. The county treasurer may deduct the

rebate from the appropriate tax collecting unit's subsequent

distribution of taxes. The county treasurer shall bill to the

appropriate tax collecting unit the tax collecting unit's share of

taxes rebated. Except as otherwise provided in subsection (6), a

correction under this subsection may be made in the year in which

the error was made or in the following year only.

(2) Action pursuant to this section may be initiated by the

taxpayer or the assessing officer.

(3) The board of review meeting in July and December shall

meet only for the purpose described in subsection (1) and to hear

appeals provided for in sections 7u, 7cc, ~~and~~ 7ee, and 7jj. If an

exemption under section 7u is approved, the board of review shall

file an affidavit with the proper officials involved in the

assessment and collection of taxes and all affected official

records shall be corrected. If an appeal under section 7cc, or

7ee, or 7jj results in a determination that an overpayment has been

made, the board of review shall file an affidavit and a rebate

shall be made at the times and in the manner provided in subsection

(1). Except as otherwise provided in sections 7cc, ~~and~~ 7ee, and

7jj, a correction under this subsection shall be made for the year

in which the appeal is made only. If the board of review grants an

exemption or provides a rebate for property under section 7cc, or

7ee, or 7jj as provided in this subsection, the board of review

shall require the owner to execute the affidavit provided for in

section 7cc, or 7ee, or 7jj and shall forward a copy of any

section 7cc affidavits to the department of treasury.

(4) If an exemption under section 7cc is granted by the board

of review under this section, the provisions of section 7cc(6)

through (11) apply. If an exemption under section 7cc is not

granted by the board of review under this section, the owner may

appeal that decision in writing to the department of treasury

within 35 days of the board of review's denial and the appeal shall

be conducted as provided in section 7cc(8).

(5) An owner or assessor may appeal a decision of the board of

review under this section regarding an exemption under section 7ee

or 7jj to the residential and small claims division of the Michigan

tax tribunal. An owner is not required to pay the amount of tax in

dispute in order to receive a final determination of the

residential and small claims division of the Michigan tax tribunal.

However, interest and penalties, if any, shall accrue and be

computed based on interest and penalties that would have accrued

from the date the taxes were originally levied as if there had not

been an exemption.

(6) A correction under this section that grants a homestead

exemption pursuant to section 7cc may be made for the year in which

the appeal was filed and the 3 immediately preceding tax years.

(7) As used in this section, "qualified error" means 1 or more

of the following:

(a) A clerical error relative to the correct assessment

figures, the rate of taxation, or the mathematical computation

relating to the assessing of taxes.

(b) A mutual mistake of fact.

section 7hh(3)(b).

(d) For board of review determinations in 2006 through 2009, 1

or more of the following:

(i) An error of measurement or calculation of the physical

dimensions or components of the real property being assessed.

(ii) An error of omission or inclusion of a part of the real

property being assessed.

(iii) An error regarding the correct taxable status of the real

property being assessed.

(iv) An error made by the taxpayer in preparing the statement

of assessable personal property under section 19.

Enacting section 1. This amendatory act does not take effect

unless all of the following bills of the 93rd Legislature are

enacted into law:

(a) Senate Bill No. 913.

(b) Senate Bill No. 914.

Enacting section 2. Part 513 of the natural resources and

environmental protection act, 1994 PA 451, MCL 324.51301 to

324.51312, is repealed effective September 1, 2007.