Mich. Admin. Code R. 299.2608 - Withdrawal of listed land

Rule 8.

(1) The owner shall complete and submit an application to the department for each county of listed land to be withdrawn on a form prescribed by the department. If the withdrawal will result in the retention of listed land that by itself is ineligible for listing, the department shall also require withdrawal of that ineligible land in addition to the land contained in the initial withdrawal application.

(2) The department shall send the applicant a withdrawal certificate indicating the withdrawal penalty computed in accordance with section 51108 of the act, MCL 324.51108, and instructions to make the penalty payment to the township treasurer.

(3) Upon receipt of the withdrawal certificate with certification by the township treasurer that the withdrawal penalty has been paid, the department shall approve the withdrawal as provided in section 51108 of the act, MCL 324.51108. The date the department receives the township treasurer certification is the effective date of the withdrawal.

(4) Withdrawn land is subject to the specific tax and not the ad valorem property tax in the tax year in which it is withdrawn.

(5) For a partial withdrawal of listed land, the department may require a certified survey in accordance with section 1 of 1970 PA 132, MCL 54.211, of the land to be withdrawn and the land that will remain listed, if deemed necessary.

(6) If the township has removed listed land from the specific tax roll and placed the land on the ad valorem tax roll in error, the department will administratively withdraw the land without application, application fee, or penalty.

Notes

Mich. Admin. Code R. 299.2608

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