September 7, 2011, Introduced by Rep. Foster and referred to the Committee on Natural Resources, Tourism, and Outdoor Recreation.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending section 51108 (MCL 324.51108), as amended by 2008 PA
299.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 51108. (1) An owner of a commercial forest may withdraw
his or her land, in whole or in part, from the operation of this
part upon application to the department and payment of the
withdrawal application fee and penalty, as provided in this
section.
(2) Except as otherwise provided by this section, upon
application to the department to withdraw commercial forestland
from the operation of this part, the applicant shall forward to the
department a withdrawal application fee in the amount of $1.00 per
acre with a minimum withdrawal application fee of $200.00 per
application and a maximum withdrawal application fee of $1,000.00
per application.
(3) Except as otherwise provided in this section, an
application to withdraw commercial forestland from the operation of
this part shall be granted upon the payment to the township
treasurer in which the commercial forestland is located of a
penalty. For applications to withdraw commercial forestland filed
on or after September 27, 2007 in which the withdrawal penalty has
not
been paid before the effective date of the amendatory act that
added
subdivision (d), October 8,
2008, the withdrawal penalty
shall be calculated in the following manner:
(a) Multiply the number of acres of commercial forestland
withdrawn from the operation of this part by 1 of the following:
(i) For 2007, 1/2 of the valuation per acre for the county in
which the forestland is located.
(ii) Beginning in 2008, and for each subsequent year, the
number described in subparagraph (i) adjusted annually by the
inflation rate for each year after 2007.
(b) Multiply the product of the calculation in subdivision (a)
by the average millage rate levied by all townships, excluding
villages, in the county in which the property is located.
(c) Multiply the product of the calculation in subdivision (b)
by the number of years, to a maximum of 7 years, in which the
property withdrawn from the operation of this part has been
designated as commercial forestland under this part.
(d) Multiply the product of the calculation in subdivision (c)
by the following:
(i) 0.2, if the commercial forestland is located in Luce
county.
(ii) 0.3, if the commercial forestland is located in Grand
Traverse, Manistee, Ottawa, or Wexford county.
(iii) 0.4, if the commercial forestland is located in
Charlevoix, Chippewa, Emmet, Gladwin, Leelanau, Midland, Oscoda, or
Tuscola county.
(iv) 0.5, if the commercial forestland is located in Cheboygan,
Delta, Mackinac, Oceana, Otsego, or Schoolcraft county.
(v) 0.6, if the commercial forestland is located in Alcona,
Alger, Allegan, Alpena, Arenac, Barry, Bay, Benzie, Berrien,
Branch, Calhoun, Cass, Clare, Clinton, Crawford, Dickinson, Eaton,
Genesee, Gogebic, Gratiot, Hillsdale, Houghton, Huron, Ingham,
Ionia, Iosco, Iron, Isabella, Jackson, Kalamazoo, Kalkaska, Kent,
Lapeer, Lenawee, Livingston, Macomb, Marquette, Mecosta, Monroe,
Montcalm, Montmorency, Muskegon, Newaygo, Oakland, Ogemaw, Osceola,
Presque Isle, Roscommon, Saginaw, St. Clair, St. Joseph, Sanilac,
Shiawassee, Van Buren, Washtenaw, or Wayne county.
(vi) 0.7, if the commercial forestland is located in Antrim,
Baraga, Mason, or Menominee county.
(vii) 0.8, if the commercial forestland is located in Keweenaw,
Lake, Missaukee, or Ontonagon county.
(4) The department shall publish all of the following on its
website:
(a) The calculation described in subsection (3)(a)(i) for each
county.
(b) The adjusted value and the inflation rate described in
subsection (3)(a)(ii) for each county.
(c) The average millage rate described in subsection (3)(b)
for each county.
(5) An application to withdraw commercial forestland from the
operation of this part that meets 1 or more of the following
requirements shall be granted without payment of the withdrawal
application fee or penalty under this section:
(a) Commercial forestland that has been donated to a public
body for public use prior to withdrawal.
(b) Commercial forestland that has been exchanged for property
belonging to a public body if the property received is designated
as a commercial forest as determined by the department.
(c) Commercial forestland that has been condemned for public
use.
(6) An application to withdraw commercial forestland from the
operation of this part that meets all of the following requirements
shall be granted without payment of the withdrawal application fee
or penalty under this section:
(a) Evidence is submitted to the department that the land met
the legal requirements to be exempt from ad valorem property tax in
the tax year in which the list application was submitted and
approved.
(b) The application to withdraw is submitted to the department
by the same landowner that submitted the application for
determination under section 51103.
(c) Reimbursement is made by the landowner to the state
treasurer for the specific tax that was paid by the state treasurer
to the county treasurer, as provided in section 51106(1), for each
tax year the land was commercial forestland.
(7) (6)
The department shall remit the
withdrawal application
fee paid pursuant to subsection (2) to the state treasurer for
deposit into the fund. The penalty received by the township
treasurer under subsection (3) shall be distributed by the township
treasurer in the same proportions to the various funds as the ad
valorem general property tax is allocated in the township, except
as provided by section 51109(2).
(8) (7)
If an application to withdraw
commercial forestland is
granted, the department shall immediately notify the applicant, the
supervisor of the township, and the register of deeds of the county
in which the lands are located of the action and shall file with
those officials a list of the lands withdrawn.
(9) (8)
As used in this section:
(a) "Inflation rate" means the lesser of 1.05 or the inflation
rate as defined in section 34d of the general property tax act,
1893 PA 206, MCL 211.34d.
(b) "Valuation" means the market value as determined by the
state tax commission.