Michigan § 211.7bb - Tax exemption for nursery stock seasonal protection unit; definition.
Full text of Michigan Michigan Compiled Laws § 211.7bb — Tax exemption for nursery stock seasonal protection unit; definition., with citation guidance and answers to common questions.
§ 211.7bb. Tax exemption for nursery stock seasonal protection unit; definition.
A nursery stock seasonal protection unit, but not the land on which it is located, is exempt from taxation under this act.
As used in this section, "nursery stock seasonal protection unit" means a structure that meets all of the following conditions:
For less than 34 weeks each year, the structure is covered by nonreusable plastic sheeting, shade cloth, or other similar removable material.
The structure is used exclusively for winter protection of fall dug or container grown plants.
The structure does not have a concrete base greater than 10 inches deep or flooring.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.7bb
What does Michigan Compiled Laws § 211.7bb cover?
Section 211.7bb ("Tax exemption for nursery stock seasonal protection unit; definition.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 211.7bb?
A common citation format is "Michigan Compiled Laws § 211.7bb" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 211.7bb apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.