Mich. Admin. Code R. 299.2603 - Listing certificate

Rule 3.

(1) Land approved for listing by the department must be on a listing certificate that will be sent to the applicant for signature. A listing certificate must be prepared for each county in which the applicant owns land approved for listing.

(2) The signed listing certificate must be promptly returned to the department by the applicant. The department may deny the listing if the department does not receive the signed listing certificate by the department's specified due date. On receipt of the signed listing certificate, the department shall sign the certificate and, not later than December 31, send the signed listing certificate to the appropriate county register of deeds. A copy of the signed listing certificate must be sent to the applicant and the appropriate township assessor of land approved for listing.

(3) Land approved for listing must be removed from the ad valorem assessment and tax roll for the following tax year and must be placed on a commercial forest specific assessment and tax roll for taxation at the rate specified in section 51105 of the act, MCL 324.51105.

Notes

Mich. Admin. Code R. 299.2603

1979 AC; 1987 AACS; 2014 AACS; 2023 MR 21, Eff. 11/6/2023