Michigan Compiled Laws
451-1994-III-2-4-TAX-INCENTIVES-511 - Part 511 Commercial Forests (324.51101...324.51120)
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; Cert...

Sec. 51103.
(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 within this state may apply to the department to have that forestland classified as a commercial forest under this part. For purposes of this subsection, "contiguous" means land that touches at any point. Even if portions of commercial forestland are contiguous only at a point, the privilege of hunting and fishing as provided in section 51113 shall not be denied for any portion of the land. The existence of a public or private road, a railroad, or a utility right-of-way that separates any part of the land does not make the land noncontiguous.
(2) To be eligible for classification as a commercial forest, forestland shall be capable of all of the following:
(a) Producing not less than 20 cubic feet per acre per year of forest growth upon maturity.
(b) Producing tree species that have economic or commercial value.
(c) Producing a commercial stand of timber within a reasonable period of time.
(3) An application for classification as commercial forest shall be submitted on a form prescribed by the department. The application shall be postmarked or delivered not later than April 1 to be eligible for classification as commercial forest for the following tax year. In addition to any information that the department may reasonably require by rule, the applicant shall provide all of the following to the department:
(a) A nonrefundable application fee in the amount of $1.00 per acre or fraction of an acre, but not less than $200.00 and not more than $1,000.00. The department shall remit the application fee to the state treasurer for deposit into the fund.
(b) A legal description and the amount of acreage considered for classification as a commercial forest.
(c) A statement certifying that a forest management plan covering the forestland has been prepared and is in effect.
(d) A statement certifying that the owner of the forestland owns the timber rights to the timber standing on the forestland.
(4) The department shall prepare and distribute to any person desiring to apply for classification of forestland as commercial forest under this part a brochure that lists and explains, in simple, nontechnical terms, all of the following:
(a) The application, hearing, determination, declassification, and prosecution process.
(b) The requirements of the forest management plan.
(5) Not later than 3 months after the effective date of the 2013 amendatory act that amended this section, the department shall notify each county and township and all owners of forestland that is classified as commercial forest under this part, who are on record with the department, of the amendments to this part that were enacted in 2013.
(6) After an owner certifies to the department that a forest management plan has been prepared and is in effect, a violation of that forest management plan is a violation of this part.
(7) A forest management plan that has been submitted to the department or the local tax collecting unit is exempt from disclosure under the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246.
History: Add. 1995, Act 57, Imd. Eff. May 24, 1995 ;-- Am. 2006, Act 383, Imd. Eff. Sept. 27, 2006 ;-- Am. 2013, Act 48, Imd. Eff. June 6, 2013 Popular Name: Act 451Popular Name: NREPA