Michigan Compiled Laws 451-1994-iii-2-4-tax-incentives- Part 511 Commercial Forests (324.51101...324.51120)

• Section 324.51101 Definitions.
  As used in this part: (a) "Ad valorem general property tax" means taxes levied under the general property tax act, 1893 PA 206, MCL...
• Section 324.51102 Commercial Forest; Scope And Authority Of Department; Rules.
  The department shall establish and maintain commercial forests and may promulgate and enforce rules as necessary to accomplish the purpose of this part. History:...
• Section 324.51103 Commercial Forest; Application For Classification; "Contiguous" Defined; Requirements For Eligibility; Application Form; Postmark Or Delivery Date; Providing Certain Information And Fee To Department; Brochure; Notification; Certification That Forest Management Plan Prepared And In Effect; Violation; Exemption From Disclosure.
  (1) The owner of at least 40 contiguous acres or a survey unit consisting of 1/4 of 1/4 of a section of forestland located...
• Section 324.51104 Forestland; Evaluation; Hearing; Notice; Conduct; Approval; Record.
  (1) Upon receipt of the application, the forest management plan certification, the timber rights certification, and the application fee described in section 51103, the...
• Section 324.51105 Commercial Forests Not Subject To Ad Valorem General Property Tax; Specific Tax; Removal From Land Descriptions List; Separate Roll; Collection; Return And Sale For Nonpayment Of Taxes; Valuation Prohibited; Lands Not Considered In Connection With Equalization Distribution Of Sums Collected; Distribution; Commercial Forestland Located In Renaissance Zone.
  (1) Commercial forests are not subject to the ad valorem general property tax after the date the township supervisor is notified by the department...
• Section 324.51106 Acreage As Commercial Forestlands; Certifying To State Treasurer; Payment To County Treasurer; Distribution Of Remaining Funds; Payment In Full Required.
  (1) On December 1 of each year, the department shall certify to the state treasurer the number of acres that are commercial forestlands in...
• Section 324.51107 Repealed. 2006, Act 383, Imd. Eff. Sept. 27, 2006
  Compiler's Notes: The repealed section pertained to adjustment of annual specific tax and state payment computed by using state equalized value per acre of timber...
• Section 324.51108 Withdrawal Of Forestland As Commercial Forest; Application; Fee; Penalty; Calculation; Publication On Website; Withdrawal Not Subject To Penalty; Granting Application Without Payment Of Fee Or Penalty; Forestland Acquired By Federally Recognized Indian Tribe; Disposition; Distribution; Notice To Applicant, Township Supervisor, And Register Of Deeds; Filing List Of Withdrawn Lands; Definitions.
  (1) An owner of a commercial forest may withdraw his or her forestland, in whole or in part, from the classification as commercial forest...
• Section 324.51109 Determining Proportion For Disbursement Of Revenues And Attribution Of Revenues; Number Of Mills Levied For Local School Operating Purposes; Distribution Of Revenues; “revenues” Defined.
  (1) For revenues disbursed after June 30, 1994, to determine the proportion for the disbursement of revenues under this part and for attribution of...
• Section 324.51110 Cutting, Harvesting, Or Removing Forest Products Prohibited; Exceptions.
  (1) Except as provided in subsection (2), a person shall not cut, harvest, or remove forest products from a commercial forest. (2) The owner...
• Section 324.51111 Report To Department.
  The owner shall report to the department prior to the cutting, harvesting, or removal of forest products from the commercial forest. History: Add. 1995,...
• Section 324.51112 Commercial Forest Fund.
  (1) The commercial forest fund is created within the state treasury. (2) The state treasurer shall deposit the money collected from the following sources...
• Section 324.51113 Prohibited Use Of Forestland By Owner; Exception; Denying Or Inhibiting Access For Public Hunting Or Fishing; Exploration For Minerals; Removal Of Commercial Mineral Deposits, Sand And Gravel, And Oil And Gas; Exploration For Wind Energy Development.
  (1) Except as provided in this section, the owner of forestland that is classified as commercial forest shall not use that land in a...
• Section 324.51114 Applications, Statements, And Reports Under Oath; Forms.
  All applications, statements, reports, and information required by the department in the administration of this part shall be on forms prescribed by the department...
• Section 324.51115 Transfer Of Title; Effect; Withdrawal; Document; Notification.
  (1) The transfer of title of forestland classified as commercial forest under this part does not affect that forestland's classification as a commercial forest...
• Section 324.51116 Removal Of Designation; Declassification; Notice; Recording; Fee.
  If, after providing notice and an opportunity for a hearing, the department determines that a commercial forest was used in violation of this part,...
• Section 324.51118 Applicability Of Changes In Part; Withdrawal; Fees.
  (1) Except as provided in this section, changes in the terms, fees, taxes, or other provisions of this part apply to all forestlands that...
• Section 324.51119 Representatives Of Department; Right Of Entry On Commercial Forestlands; Access To Books And Papers.
  A duly authorized representative of the department may at any time go upon commercial forestlands to ascertain the validity of any report made pursuant...
• Section 324.51120 Violation Of Part; Penalty.
  (1) Except as provided in subsection (2), a person who violates this part is guilty of a misdemeanor punishable by imprisonment for not more...

Last modified: October 10, 2016